PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1936-1937. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part02

B.—l [PT. ll],

1937. NEW ZEALAND.

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1936-1937. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

i—B. 1 [Pt. ll].

8.-l [Pt. Til,

CONTEN T S.

PAGE AUDITOR-GENERAL'S REPORT .. .. .. .. .. .. .. .. .. iii Statement of Irregularities in Connection with Public Moneys and Stores .. .. .. xv Schedule of Imperfect Vouchees .. .. .. .. .. .. .. .. xviii Statement showing Sums irrecoverable by the Crown .. .. .. .. .. xix INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNT .. .. .. 1 DETAIL STATEMENT OF REVENUE Ordinary Revenue .. .. .. . . . . .. .. .. .. .. 2 Ordinary Revenue, Intebest on Public Debt Redemption Fund .. .. .. .. 6 Ordinary Revenue, Interest on other Public Moneys .. .. .. .. .. 6 Ordinary Revenue, Miscellaneous Revenue .. .. . . .. .. .. . . 8 RECOVERIES ON ACCOUNT OF EXPENDITURE OF PREVIOUS YEARS Consolidated Fund (Ordinary Revenue Account) .. .. .. .. .. .. 12 Public Works Fund (General Purposes Account) .. .. .. .. .. .. 45 Employment Promotion Fund .. .. .. .. .. .. .. .. 54 Land for Settlements Account .. .. .. .. .. .. .. .. 54 Main Highways Account .. .. .. .. .. .. . • •. • • 54 State Coal-mines Account .. .. .. .. .. .. .. .. .. 55 State Forests Account .. .. .. .. .. .. .. .. .. 55 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-l [Pt. I]). DISBURSEMENTS UNDER SPECIAL ACTS Debt Sebvices, Interest .. .. .. .. .. .. .. .. .. 14 Debt Services, Amortization of Debt—Sinking Fund .. .. .. .. .. .. .. .. .. ~ 16 Repayment of Funded Debt .. .. .. .. .. .. .. .. 16 Repayment of the Public Debt Act, 1925 .. .. .. .. .. .. 16 Repayment of Advances .. .. .. . . . . .. .. . . . • 16 Transfer to Loans Redemption Account .. .. .. .. .. .. . . 16 Debt Services, Administration and Management . . .. .. . . . . .. 17 Debt Services, Payment on Guaranteed Loans .. .. .. .. .. .. 18 Other Services .. .. .. .. .. .. .. .. .. .. 19 UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. I]). DISBURSEMENTS UNDER RURAL INTERMEDIATE CREDIT ACT, 1927, SECTION 16 .. 25 STATEMENT OF BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OF OTHER GOVERNMENTS .. .. .. .. .. .. .. .. .. . . 25 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING.. 25 LOCAL BODIES' ACCOUNTS Endowments of Land .. .. .. .. .. .. .. .. . . 26 Goldfields Revenue .. .. .. .. .. .. .. .. .. .. 26 Gold Duty .. .. .. .. .. .. .. .. .. .. .. 27 Fees and Fines .. .. .. .. .. .. .. .. .. .. 27 Stamp Duty on Interest .. .. .. .. .. .. .. .. .. 29 Advance Accounts .. .. .. .. .. .. .. .. .. .. 29 DEPOSITS ACCOUNT Summary of Deposits Account .. .. .. .. .. .. .. .. 30 Details of Receipts and Disbursements of Deposit Accounts .. .. .. .. .. 31 Receipts and Disbursements under the Trustee Act, 1908 .. .. .. .. .. 44 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING .. 45 DETAIL STATEMENT OF TRANSACTIONS Land for Settlements Account .. .. ~ .. .. .. .. .. 46 Loans Redemption Account .. .. .. . . .. .. .. .. . . 48 Temporary Transfers under Section 40 of the Public Revenues Act, 1926 . . . . 55

B.—l [Pt. ll].

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1937.

REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

I have the honour to submit my report for the year ended 31st March, 1937, in terms of subsections (2), (3), and"( 4) of section 89 of the Public Revenues Act, 1926. In connection with these reports, which the Controller and Auditor-General is required to submit to Parliament year by year, it is perhaps advisable that I should explain that it is necessary to comment only on a very small percentage of the matters affecting the Public Accounts which come under the notice of Audit during each year. It will be readily understood that in the vast majority of cases where questions regarding ordinary transactions are raised by Audit a settlement is arrived at after discussion with the Treasury or the Department concerned, and there is no occasion therefore for reference to be made to these cases in the reports to Parliament. The full Statement of the Receipts and Payments of the Public Account is contained in two parliamentary papers—namely, (1) 8.-l [Pt. I], which shows, under main headings, the receipts and payments of the funds and accounts comprising the Public Account, and also shows details of the expenditure under the annual appropriations, Civil List, and the Unauthorized Expenditure Account, and (2) 8.-l [Pt. ll], which shows certain of the receipts and payments in greater detail than they are shown in 8.-l [Pt. I], and as the last-mentioned paper for 1936-37 has already been laid before Parliament, it only remains necessary for me now to present Part II in accordance with the usual practice. Treatment of Exchange in the Public Accounts. Attention has been drawn from time to time to the method of treating exchange in the Public Accounts, and I have to state that the position is still unsatisfactory. A slight improvement was made during the year, exchange costs having been recovered from Post Office and Railways on overseas expenditure made from Public Works Fund votes for these two Departments. This improvement has little effect on the general position, as the greater portion of the exchange cost results from the payment of interest in London and is paid from the Consolidated Fund. No charge is made against the separate accounts for exchange on interest payments, the whole amount being borne by the Ordinary Revenue Account. It can readily be seen that' this procedure has the effect of understating the expenditure of the accounts affected, and the published figures do not disclose 'the true position of the various undertakings. No adjustment for exchange is made in any of the departmental accounts within the Consolidated Fund, and although this does not affect the position of the Fund as a whole, the departmental accounts and balance-sheets of those Departments whose expenditure is made through the Consolidated Fund are misleading and inaccurate. Method of showing Transfers between Accounts within the Public Account. Since 1928 the Controller and Auditor-General has each year in his annual report to Parliament drawn attention to the method adopted by the Treasury of showing in the published accounts investments and transfers between accounts within °the Public Account. The Audit Office raises no objection to these transfers, which are provided for in the Public Revenues Act, 1926, but considers that the result of showing the transactions in this manner is misleading. No payment is shown in the lending sub-account although the receipt is shown in the borrowing sub-account, with the result that the amount of the transfer remains in the balance of the lending sub-account as an investment, and appears again in the balance of the borrowing sub-account as cash, thus causing the total of the balances of the sub-accounts which make up the balance of Public Account to be inflated by the amount of the transfers.

B.—l [PT. ll].

The Treasury has authority under section 16, Finance Act, 1927 (No. 2), to treat these transactions in this manner, and contends that the balances of the Public Accounts are shown properly in the published figures. As this matter has been brought to the notice of Parliament on numerous occasions, and has been discussed by the Public Accounts Committee at various times, I do not in the meantime propose to pursue the subject any further. Repayment of the Public Debt. The following table gives particulars of the amount of securities redeemed during the year under the provisions of the Repayment of the Public Debt Act, 1925, and also of the total- amount so redeemed to 31st March, 1937 : —

The following statement shows the amount of loans subject to the Repayment of the Public Debt Act, 1925, and of those not subject to the Act as at 31st March, 1937 £ s. d. Debt subject to the Repayment of the Public Debt Act, 1925 .. 215,232,294 4 5 Debt not subject to the Repayment of the Public Debt Act, 1925— Loans raised in respect of the State Advances Account — £ s. d. £ s. d. Advances to Settlers Branch .. 18,485,401 5 6 Advances to Workers Branch .. 11,989,026 8 1 Advances to Local Authorities Branch .. .. .. 2,778,690 15 7 33,253,118 9 2 Loans for which special sinking funds are provided— State Coal-mines Account .. 78,423 6 8 Electric-supply Account .. .. 13,905,509 1 0 Nauru and Ocean Islands Account.. 389,675 0 0 Westport Harbour Account .. 614,250 0 0 Samoan Loans Suspense Aecount .. 96,730 0 0 ___ 15,084,587 7 8 Funded Debt to the Imperial Government — Ordinary Revenue Account— Naval Defence Act Account .. 577,446 11 5 War Expenses Account .. 23,320,196 17 0 Public Works Fund — General Purposes Account .. 169,109 15 3 Land for Settlements Account .. 33,446 611 — — 24,100,199 10 7 Exempted under Finance Act, 1931 (No. 4), section 7 (2) : Deed of hypothecation .. .. .. .. 2,700,000 0 0 Total debt not subject to the Act .. 75,137,905 7 5 Total debt as at 31st March, 1937 (see 8.-l [Pt. Ill], 1937, page 10) . . £290,370,199 11 10 N,B.—These figures do not include loans under Rural Advances Act, 1926, amounting to £4,213,050, which are not treated by the Treasury as forming part of the public debt.

iv

Nominal Value of Securities. Rate of Interest. Total Cost of Total to 31st . Total to 31st Redemptions. March, 1936. Year 1936-37. March> 1937 . Per Cent. £ s. d. £ s. d. £ s . d. £ s. d. H ■■ ■■ 56,460 0 0 .. 56,460 0 0 56,460 0 0 3| .. .. 0 12 0 .. 0 12 0 0 12 0 4 •• 2,301,763 0 0 .. 2,301,763 0 0 2,290,075 9 1 •• 2,070,940 0 0 .. « 2,070,940 0 0 2,055,562 5 0 5 •• •• 5,415,215 0 0 .. 5,415,215 0 0 5,414,661 5 0 5 i •• •• 1,530,990 0 0 .. 1,530,990 0 0 1,530,972 10 0 54 •• 953,980 0 0 500 0 0 954,480 0 0 952,064 12 2 6 ■■ 942,900 0 0 1,690,688 9 9 2,633,588 9 9 2,612,292 8 8 13,272,248 12 0 1,691,188 9 9 14,963,437 1 9 *14,912,089 1 11 * This figure does not include cost of exchange on remittances.

B.—l [Pt. ll],

Increase and Decrease of the Debt. The Public Debt Accounts disclose an increase in the public debt for the year of £4,909,101 12s. Id., detailed as follows : — £ s. d. Total debt as at 31st March, 1936 (8.-l [Pt. Ill], page 8) .. .. 285,461,097 19 9 Increase during the YearConsolidated Fund— Ordinary Revenue Account — £ g. d. £ s. d. Reserve Bank Account .. .. 626,081 5 0 State Advances Corporation Account 1,031,708 9 0 War Expenses Account .. .. 118,462 15 5 Public Works Fund — General Purposes Account .. .. 3,879,705 2 10 Electric Supply Account .. .. 1,750,666 14 4 Housing Account .. .. .. 100,000 0 0 Main Highways Account .. .. 853,500 0 0 State Advances Account — Settlers Branch .. .. 5,861 2 5 State Forests Account .. .. 136,434 15 9 : : 8,502,420 4 9 Decrease during the Year From Ordinary Revenue Account— Public Works Fund —General Purposes Account .. .. .. 5 0 0 From Electric Supply Sinking Fund Account .. .. .. .. 4,669 8 4 From State Coal-mines Sinking Fund Account.. .. .. .. 8,820 0 0 From Discharged Soldiers Settlement Account — Deed of hypothecation under the Finance Act, 1931 (No. 4), section 7 (2) .. .. .. 200,000 0 0 From Loans Redemption Account — War credits applied in redemption .. 35,305 14 7 Reparation-moneys .. .. 8,400 0 0 Nauru and Ocean Islands moneys . . 21,240 0 0 Samoan Loan Sinking Fund moneys. . 8,270 0 0 Main Highways moneys .. .. 641,070 0 0 State Advances moneys .. .. 974,350 0 0 From Public Debt Repayment Account — Ordinary Revenue Account — War Expenses Account .. .. 483,521 10 5 Public Works Fund — General Purposes Account .. 1,205,892 6 6 State Forests Account .. .. 1,774 12 10 3,593,318 12 8 Increase for year .. .. .. 4,909,101 12 1 Total debt as at 31st March, 1937 (8.-l [Pt. Ill], page 10) .. £290,370,199 11 10 Method of showing Receipts from State Advances Corporation in the Public Accounts. During the year the sum of £1,224,817 14s. lid. was paid to Public Account by the State Advances Corporation under the provisions of the State Advances Corporation of New Zealand Act, 1934-35. This amount represents £.1,010,947 6s. Bd. interest on stock issued to the Minister of Finance in terms of section 38 (1), £142,996 6s. lid. balance of profit for the year ended 31st March, 1936, payable in terms of section 42 (a), and £70,874 Is. 4d. on account of interest on the General Reserve Fund payable under section 35 (2). These amounts do not show in the

v

B. —I [Pt. 111.

Public Accounts as a credit from the State Advances Corporation, but are included therein under the following headings : — Ordinary Revenue Account (Expenditure) — Credits in reduction of expenditure — Debt services— £ s. d. Interest .. .. .. •• •• 1,067,750 2 9 Other special Acts — Rural Advances Act, 1926 . . . . . . 132,745 5 2 Ordinary Revenue Account (Receipts) — Interest — On Public Debt Redemption Fund . . . . 24,322 7 0 In the opinion of the Audit Office the whole of the amount should be shown as " Receipts " in the Ordinary Revenue Account, so that the total received from the Corporation may be clearly seen. Control of Expenditure. In previous reports the attention of Parliament has been drawn to the tendency in recent legislation to depart from certain established methods which have been built up during a long period of years with a view to ensuring proper and efficient control over public expenditure. I should like to make reference to the legislation which was introduced last session to enable the Crown to acquire the farm training-station Flock House from the trustees of the New Zealand Sheepowners' Acknowledgment of Debt to British Seamen Fund. The appropriation provision in section 32 of the Reserves and other Lands Disposal Act, 1936, gave the' Minister of Finance power to pay the purchase price of the land and other property acquired out of such fund or account as the Minister in his discretion might determine. The Minister of Finance may reasonably be expected to exercise a wise discretion in such matters, but the duty of deciding which fund is to bear the expenditure should rest with Parliament. The Public Accounts of New Zealand contain many separate funds or accounts wherein moneys have been set aside for the purpose of promoting trading activities or developmental schemes fostered by the Government. Any of these moneys could have been legally used for the purchase-money if the Minister so desired, and the action could not have been questioned. Internal Marketing of Primary Produce. In December of last year the Government decided to undertake the internal marketing of butter, cheese, bacon, and other foodstuffs, so that fluctuations in price to consumers caused by speculation would be minimized, and purchased the business of Picot Bros., Ltd!, Wellington. The legal and financial advisers of the Government expressed some doubt on the question of whether this undertaking was authorized by the Primary Products Marketing Act, 1936, and it was decided to charge the capital expenditure and working-expenses of the purchased business to Unauthorized Expenditure Account. This course was agreed to by the Audit Office on the undertaking by the Prime Minister that the Government would promote any validating legislation which might be necessary. Unauthorized Expenditure Account. Section 58 of the Public Revenues Act, 1926, authorizes the Government to expend money in excess of or without the appropriation of Parliament, and provision is made therein whereby sums not exceeding £250,000 may be issued for services other than the services of Government Railways Department in respect of which special provision is made. It was anticipated as the result of the operations in connection with the internal marketing of produce to which reference is made above that the limit of £250,000 would prove insufficient to meet requirements for the year, as the statutory provision governing "Unauthorized Expenditure" does not allow any

VI

8.-l [Pt. ll].

recoveries on account of f Unauthorized Expenditure "to be reissued. The Prime Minister accordingly gave an undertaking to have any over-issue validated. In the Abstract of the Unauthorized Expenditure Account appearing in 8.-l [Pt. I] the recoveries, including £13,381 4s. lOd. receipts from marketing, have been shown as deductions, with the result that the net expenditure, excluding Working Railways, appears as £232,795 17s. Bd. The total, however, issued from the Unauthorized Expenditure Account was £260,959 19s. 9d., and the excess of £10,959 19s. 9d. requires to be validated. Delay in Publication of Annual Accounts. One of the reasons that has been offered for the delay in the publication of the annual accounts is that the audited figures were not available. This statement might reasonably give rise to an impression that the delay was attributable largely to the work of examination and not to the method of public accounting in New Zealand, which, in actual fact, is the real reason for the late presentation of the figures. This matter was the subject of comment in the Controller and Auditor-General's report of 1934, when a, comparison of the British and New Zealand systems disclosed the difficulties of ascertaining the result of the year's operations in New Zealand as expeditiously as in Great Britain. A considerable amount of the delay could be avoided, however, by the Treasury's observance of statutory requirements and more timely action on the part" of Departments. The Public Revenues Act, 1926, section 85 (1), requires the Treasury to send an Abstract of the Public Account to the Audit Office within thirty days after the end of each financial year. This year the Treasury kept its books open for a considerable period after the 31st March, with the result that the accounts were not submitted for audit until the 18th May, almost three weeks later than the time allowed by statute. The delay is largely due to the fact that Imprestees' vouchers received subsequently to 31 st March were included in the accounts for the financial year, although the law provides that payments by Imprestees shall be deemed to be made on the day on which the accounts of the same are received at the Treasury. If the Treasury books were closed on the 31st March and Departments were advised by the Treasury to submit all transactions prior to this date, the accounts could be finalized and the figures made available much earlier than at present. The abstract of the accounts was examined and returned to the Treasury for revision four days after receipt in the Audit Office, which is ample evidence that the delay is not in the examination of the accounts, but is rather due to the system which is followed. The Treasury has under consideration a scheme for amalgamating certain particulars in the abstract and publishing a simpler and more concise form that will show clearly the main features of the year's operations. Particular attention should be paid to items of public expenditure which are provided for by special or permanent appropriation, as these items could with advantage be brought within the ambit of an annual vote. Apart from condensing the accounts, it is sound financial policy to establish more effective parliamentary control and criticism over Government expenditure by appropriating grants annually. A large proportion of the expenditure in New Zealand is appropriated without estimates being submitted to Parliament. Sir Otto Niemeyer referred to this unusual arrangement, and suggested that a number of the services could be more suitably provided. In England direct or recurring charges on the Consolidated Fund are authorized by special statutory provision, but there is a disinclination to use permanent appropriations in any cases which could satisfactorily be provided for by an annual vote. I may add that the Audit Office is anxious to assist the Government in every possible way by expediting the publication of the public accounts and by dealing with them as promptly as possible.

vii

B. —1 [Pt. ll].

Cases in which Provisions of the Law have not been carried out. Electoral Act, 1927. A sum of £500 sterling in respect of expenses of transit to London was paid to Mr. Jordan, now Higli Commissioner for New Zealand, while he was still a member of the Legislature, and as the payment contravened the provisions of the Electoral Act, 1927, the Audit Office was unable to pass the voucher. On an assurance being given by the Acting Prime Minister that legislation validating the payment would be introduced the voucher was passed by the Audit Office. r In connection with the Coronation Celebrations three members ot the House of Representatives and one member of the Legislative Council were appointed to represent New Zealand. Grants of £200 each were approved by Cabinet, and, on the undertaking of the Prime Minister that validating legislation would be provided during the coming session, the payments were passed by the Audit Office. Native Trustee Act, 1930. It was desired to make a payment of £500 from the Native Trustee's Account towards the cost of erection of a Maori meeting-house as a memorial to the late Sir James Carroll, but, as there was no authority to expend the moneys of the account for this purpose, the Audit Office was unable to pass the payment. On receiving an undertaking from the Prime Minister that validating legislation would be introduced, the Audit Office agreed to pass the voucher. Discharged Soldiers Settlement Act, 1915. In December, 1936, the Government decided to transfer to the Housing Account administered by the State Advances Corporation certain properties bought in by the Discharged. Soldiers Settlement Account and held as assets by that account. There was no statutory authority by which the transfer of these assets to the Housing Account could be effected, but the Audit Office agreed to the transaction being proceeded with on an assurance being given by the Government that validating legislation would be introduced during the next ensuing session of Parliament. Pensions Act, 1926, and War Pensions Act, 1915. It is provided in the statute governing the payment of Civil pensions and in the regulations prescribed under the War Pensions Act for the payment of war pensions that pensions the due date of which is the Ist day of the month may be paid on the 23rd day of the month preceding the due date of payment. Following upon representations made by the Minister in charge of the Department that payment of pensions be arranged from and including the preceding Friday when the pensionpay day falls on a Sunday, the Audit Office agreed to pass pension warrants paid before the prescribed due date on receiving an assurance from the Minister that the necessary validating legislation would be introduced during the next ensuing session of Parliament. The legislation in respect of Civil pensions is now provided in section 30 of the Pensions Amendment Act, 1936, but amending regulations in respect of war pensions have not, as yet, been prescribed. National Provident Fund Act, 1926. During the year cases occurred where employees of Hospital Boards who were contributors to superannuation schemes under the National Provident Fund took up duty in State institutions, but there is no authority of law under which these employees could continue their membership. As it was desired by the Government that they should be allowed to continue their contributions, the Audit Office agreed to pass 'the relative entries in the accounts of the National Provident Fund on receipt of an assurance from the Government that the necessary legislative authority would be introduced.

VUl

IB.—l [Pt. IT].

Reserves and other Lands Disposal Act, 1936. Section 32 (3) of the Reserves and other Lands Disposal Act, 1936, authorized the Government to acquire the property known as " Flock House" from the trustees of the New Zealand Sheepowners' Acknowledgment of Debt to British Seamen Fund, but this legislation did not confer the authority necessary to enable the trustees to sell the chattels thereon, which the Crown desired to buy. On receiving an undertaking from the Prime Minister that any validating legislation required would be introduced during the next ensuing session of Parliament, the Audit Office agreed to pass the payments made from the Public Account in connection therewith. Traffic Regulations, 1936, and Slotor-vehicles Fitness Fees Regulations, 1937. These regulations were made pursuant to the Motor-vehicles Act, 1924, and prescribed the fees that were payable by owners of vehicles for every warrant of fitness that was issued by the examining officials. Where the examination was conducted by an officer of the Crown the fees were to be credited to Public Account, but civic authorities who were rendering a similar service to the Government were permitted to retain the regulation fees. The regulations which were framed to meet public expediency and convenience were found, however, to conflict with the provisions of section 24 of the Motorvehicles Act, 1924, which required the payment of all fees into the Main Highways Account. The Audit Office, on grounds of equity, agreed to raise no objection to the compliance of the regulations provided the Hon. the Acting Prime Minister gave an undertaking that the necessary validating legislation would be introduced next session, and this assurance was duly given. In three other cases in which the Audit Office agreed to pass payments for which there was no authority of law, the necessary validating legislation was obtained last session. Statement of Royalties payable to the Crown and unpaid at the 31st March, 1937. Section 91 (2) of the Public Revenues Act, 1926, reads as follows : —• " The Controller and Auditor-General shall include in the report to be prepared by him pursuant to subsection two of section eighty-nine hereof a statement as to all royalties payable to the Crown and for the time being unpaid, setting forth in respect of such royalties—- " (a) The name of the person by whom the same are payable ; " (b) The amount payable by each such person; and " (c) The steps (if any) that have been taken to recover the said royalties, and, if no such steps have been taken, the reasons for allowing the said royalties to remain outstanding." It has not been the practice to publish the names of debtors in respect of unpaid royalties, although the Act requires that this shall be done, and, if Parliament does not require this information, it is desirable that the law be amended. In the figures hereunder are included all amounts which were shown in the books of Departments as owing and unpaid on the 31st March last. Many of the amounts have since been paid, and returns received from the various Departments concerned show that steps are being taken to collect moneys which are still owing. No good purpose appears to be served bygpublishing'these",particulars in my report each year, and it does not seemjfco be reasonable to draw a distinction between amounts owing to the Crown by way of royalties and other debts : —- ii—B. 1 [P, ll.]

ix

B.— 1 [PT. ll],

Department. Amount unpaid. Forestry— £ s. d. £ a. d. Auckland Region . . . . 87 17 1 Rotorua Region . . . . 15 5 5 Wellington Region . . . . 333 111 Nelson Region .. .. 2,988 6 10 Westland Region .. .. 369 3 0 — 3,793 14 3 Lands and Survey — North Auckland District .. 707 6 3 Auckland District .. .. 11 17 6 Gisborne District . . . . 0 13 0 Hawke's Bay District . . 167 1 9 Nelson District .. .. 283 5 11 Westland District .. .. 1,381 611 Southland District .. . . 133 14 4 — 2,685 5 8 Marine .. .. . . . . . • 604 6 2 Mines 7,487 5 0 Native .. .. .. .. •• 1,994 18 7 Public Works 27 0 6 State Coal-mines .. .. .. .. 2,243 2 6 Total .. .. .. ..£18,835 12 8 Creation and Issue of Adhesive Stamps. Sections 10 and 11 of the Stamp Duties Act, 1923, vest the authority for the creation of stamps for revenue and postage purposes in the Stamp Duties Department, whilst the creation of stamps by the Postmaster-General for postage purposes only is permitted by section 13 of the Post and Telegraph Act, 1928. In August, 1935, the then Prime Minister advised the Audit Office that it had been decided to entrust the sole creation of adhesive stamps for revenue and postage purposes to the Post and Telegraph Department, and he promised that any necessary legislation would be placed before Parliament during the next ensuing session. The omission to present the necessary measure during the session of 1935 was the subject of comment in the Controller and Auditor-General's report of last year, and I have again to draw attention to the fact that the change of control has not yet been sanctioned by Parliament. Audit of Accounts of Public Stores. During the year Stores Audit Inspectors made inspections of 349 financial and store accounts in the following Government Departments : Prisons, Public Works, Health, Printing and Stationery, Naval Defence, Defence, Air Department, Education, Marine, Mines, State Forest Service, Industries and Commerce, Tourist and Publicity, Agriculture, Legislative, Police, Mental Hospitals, Native, Railway Workshops and Stores, Post and Telegraph Workshops and Stores, Lands and Survey, Internal Affairs, Scientific and Industrial Research, and External Affairs. More offices and accounts were inspected than in the previous year, but owing to the increase in departmental activities and the shortage of trained officers it has not been possible to examine all the accounts subject to audit by this Branch. All matters arising out of inspections and calling for comment have been brought to the notice of the Departments concerned and the Treasury and, where necessary, suggestions have been made for the improvement of the systems in force in respect to the financial accounts and accounting for Government stores. A continuous audit of the expenditure and the financial and store accounts of the New Zealand Division of the Royal Navy has been carried out, but owing to an increase in the accounting work of the Naval Defence Department it has not been possible to keep this section of the work as up to date as I would desire. It is proposed to remedy the position by an increase in the staff.

x

B.—l [PT. ll],

I am pleased to be able to report that the examinations carried out by this Branch did not disclose any major defalcations in connection with public moneys or stores. Certain irregularities regarding Government stores and the use of services for private purposes were reported during the year, but in practically every case the irregularities were attributable to insufficient supervision being exercised over the officers concerned. Departments generally are fully alive to the necessity for keeping accurate store and cost accounts, and, on the whole, have complied with the provisions of the Departmental Stores Rules and Regulations, Treasury Regulations, Stores Control Board Regulations, and the Public Revenues Act, 1926, in connection with the accounting for public moneys and stores. The Departments have afforded the Audit Office every assistance in the discharge of its duties. Audit of Accounts of Local Authorities. I am pleased to report that the satisfactory position with regard to the auditing of the accounts of local authorities has been well maintained during the year. In only one or two districts were the arrears of work at the 31st March last of any moment. Last year attention was drawn to the fact that it was desirable that County Councils should be given the power to establish depreciation and renewal funds in respect of plant and other depreciable assets. By section 20 of the Statutes Amendment Act, 1936, County Councils were given power to set aside moneys to establish funds for the repair, renewal, replacement, &c., of property, plant, fixtures, or appliances vested in them, or for purchasing additional such property. In view of the fact that the daily-plant-hire rates fixed by the Main Highways Board in connection with the calculation of subsidy to local authorities include an allowance for depreciation of the plant, the Audit Office is of opinion that it would be desirable for legislation to be enacted to make it compulsory, in every case where a main-highway subsidy is received, for the County Council or other local authority receiving the subsidy to set aside moneys to establish a renewal fund in respect of the plant used on the main highways. Recently a committee has been set up by the Municipal Association of New Zealand to investigate the desirability of the standardization of the accounts of municipal corporations, and to suggest improvements to the existing methods of recording the financial transactions and of presenting the accounts of such bodies. There has been a need for more uniformity in the form of presenting local authority accounts, and the Audit Office has notified the association that it is prepared to give any necessary assistance in connection with the matter. The question of standardization could be extended to other classes of local authority with considerable advantage. In a previous report reference was made to the practice of local-body members signing blank cheque forms and leaving the details to be filled in by the respective officials concerned, and also to the dangers arising therefrom. While there has been an improvement in the position since then, instances are still being reported to the Audit Office where the practice obtains. However, in all cases where the existence of the practice has come to the notice of the Audit Office action has been taken to ensure that it is discontinued. As stated last year, difficulty has been experienced at arriving at any decision as to what is the reasonable additional cost of holding an election of members of a Harbour Board or an Electric-power Board when it is held simultaneously with an election of members of Borough or County Councils, and as to what proportions of the cost of preparing and printing the district electors' roll of a Borough Council are to be borne under the provisions of section 16 of the Municipal Corporations Act, 1933, by other local authorities entitled to use the roll. A Supreme Court decision during the year clarified the position in the latter regard somewhat, but the position is still unsatisfactory, and the previous remarks in. regard to the situation are still applicable. During the year many questions arose in connection with the travellingallowances and refunds of expenses payable to members of local authorities in respect of their attendance at meetings of or their travelling on business of the local

xi

B.—l [Pt. ll].

authorities, and it has become more and more apparent to the Audit Office that the entire statutory provisions and regulations relating to such allowances and expenses require revising. Not only do the provisions vary widely from class to class of local authority and require placing upon a uniform basis, but also anomalies exist fact that many of the regulations, having been drawn up many years ago before the more recent developments in transport methods, are not entirely suitable for present-day conditions. During the year fourteen members of local authorities were notified by the Audit Office that they liad automatically forfeited their seats on account of their having been concerned or interested in contracts of the local authorities of which they were members. In these cases the disqualifications arose under the provisions of the Local Authorities (Members' Contracts) Act, 1934. In one other case a member of a local authority was disqualified on account of his holding a place of profit under or in the gift of the local authority. In each case the Audit Office took appropriate action in regard to the matter. In two cases legislation was subsequently introduced that validated the irregularities and enabled the gentlemen concerned to continue as members of their respective local authorities. In one case the validating legislation was introduced because of an anomaly in the Local Authorities (Members' Contracts) Act having worked the disqualification, and the other case was validated because of the peculiar circumstances having operated to constitute an exceptional hardship on the member concerned. When the Local Authorities (Members' Contracts) Act, 1934, was passed it was anticipated by the Audit Office that the passing of the Act would remove many of the anomalies that previously existed in regard to the disqualification of members of local authorities. However, although the consolidation in this Act of the provisions relating to disqualification of members contracting with their local authorities was an undoubted improvement on the earlier state of affairs, difficulties have been experienced by local-body members, who do not generally have expert knowledge of the law, in interpreting some of these provisions. Many of the large number of disqualifications during the past year can be attributed to this cause, and it is felt desirable that action should be taken to have the provisions regarding the disqualification of local-body members set out more fully and clearly. It is understood that the matter is receiving consideration. The Audit Office dealt during the year with seven cases involving the misappropriation of moneys by local-body officials or cash shortages in local-body offices. In each of six of the cases the matter was placed in the hands of the police for the appropriate action by them. In the seventh case no action could be taken in view of the death of the officer responsible before the discovery of the shortage. The total aggregate sum of all the misappropriations and shortages during the year was £1,508 19s. 4d., and the largest misappropriation by any one official involved a sum of £598 2s. lOd. In another case the amount involved was £390 6s. 9d. The Audit Office was called upon to deal with numerous breaches of the law relating to the accounts of local authorities, and those which actually resulted during the year in the qualification of the certificates of the Audit Office to those accounts are detailed below (Schedule A). Attention was drawn in Audit certificates during the year to the following matters which relate to the accounts of local authorities, but which, are not breaches of law (Schedule B). In each case where the Audit Office was required to take action an adjustment of accounts or a recovery of moneys, as the case might be, was obtained, except where a satisfactory explanation was made or where in view of the special circumstances of the case an adjustment or recovery was waived conditionally on legislation being introduced to validate the irregularities. A list of the special cases where the waiver conditional upon the obtaining of legislation was granted is set out below (Schedule C). Schedule A. Accounts not prepared in form required by statute .. .. . . .. . . 2 Contracts of insurance taken out with mutual insurance companies . . . . . . .. 2 Consolidated rates not dealt with, in accordance with law .. .. .. .. .. 2 Depreciation in trading accounts, absence or inadequacy of charge for .. .. 5 Depreciation Fund Commissioners : Moneys handed over without lawful authority .. .. 1

xii

B.—l [Pt. ll].

Disqualification of local-body members on account of breaches of law .. .. 10 Expenditure without legal authority . . .. . . .. .. .. 8 Expenditure made by education authorities out of endowment income without approval of Minister 7 Expenditure made by education authorities on break-up expenses, &c., without approval of Minister 3 Failure to provide for expenditure for year out of revenue . . .. . . . . 21 Failure to claim subsidy under section 28, Finance Act (No. 3), 1934, and section 20, Finance Act, 1935 .. .. .. '.. .. .. .. .. .. ..2 Failure to make claims within prescribed time for refunds of tax under Motor-spirits Taxation Act, 1927 .. .. .. .. .. .. .. .. .. .. 6 Fidelity securities for staff (absence of) .. .. .. .. .. 7 Finance Act, 1931 (No. 2), section 45 (2), and Finance Act, 1932, section 39 (3) : Approval of Minister not obtained for disposal of balance of subsidy received . . .. .. 3 Finance Act, 1933 (No. 2), section 43, deficiencies in special area special rates not made good from general account .. . . .. . . .. .. .. .. 5 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. .. 7 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided . . . . .. . . .. .. .. .. .. 2 Heavy-traffic license fees not collected in respect of farmers' motor-lorries .. .. .. 4 Heavy-traffic license fees : Regulations not complied with .. .. . . . . 6 Hospitals and Charitable Institutions Act, 1926, section 75 (3) : Approval of Minister not obtained to capital expenditure .. . . .. .. .. .. .. 2 Imprest Accounts : Restrictions imposed upon not complied with .. . . .. 2 Interest on temporary loans paid in excess of authorized rate . . .. .. 1 Investments contrary to law .. .. .. .. .. .. .. .. 6 Local Authorities Interest Reduction and Loans Conversion Act, 1932-33 : Non-compliance with terms of conversion order .. .. .. .. .. . . .. 2 Local Bodies' Loans Act, 1926 (offences under) — (а) Loans raised in excess of or without legal authority .. . . . . 1 (б) Loan-moneys illegally expended .. .. . . . . . . . . 4 (c) Loan-moneys not placed in separate bank account . . .. .. .. 6 (d) Sinking funds not established and instalments in arrear . . .. . . 11 (e) Miscellaneous .. .. .. .. .. .. . . . . . . 6 Main Highways Board advances not placed in separate bank account .. .. . . 2 Moneys not banked as required by law .. .. .. .. . . .. 14 Overdrafts without or in excess of statutory authority .. .. .. .. 25 Overdrafts without consent of Minister .. .. . . .. .. .. 1 Purchase on terms or by instalments and payment of interest thereon .. .. 7 Rates, dues, fees, &c., not levied or collected according to law .. .. . . .. 20 Refunds, rebates, or remissions contrary to law .. . . . . .. .. 2 Reserves for depreciation, &c., not invested .. .. .. .. . . 8 Separate accounts established without lawful authority .. .. . . .. 14 Transactions incorrectly included in accounts .. .. . . . . .. 3 Transactions not included in accounts .. .. .. . . .. .. 4 Travelling expenses and allowances in excess of or without statutory authority .. .. 6 Trust-moneys wrongly applied and other breaches of trustee law .. .. .. 5 " Unauthorized expenditure " in excess of legal limits .. . . .. .. 10 Unclaimed Moneys Act, 1908, not complied with .. .. .. .. .. 3 Unlawful sinking and other funds .. .. . . .. .. .. 2 Unlawful transfers between accounts and charging of amounts to wrong accounts .. . . 4 Miscellaneous .. .. . . .. .. .. .. .. .. . . 20 Domain Boards, Scenic Boards, miscellaneous Boards under Part I of the Public Reserves, Domains, and National Parks Act, 1928, &c. — (a) Borrowing without authority of law and unlawful payment of interest .. 20 (b) Breaches of trustee law .. .. .. .. .. .. .. 10 (c) Failure to bank moneys as required by law . . .. . . .. .. 54 (d) Expenditure without statutory authority .. .. .. .. .. .. 28 (e) Reductions of rental without Ministerial approval . . . . .. .. 4 (/) Disqualification of Domain Board member .. . . .. .. .. 1 (g) Miscellaneous .. .. .. .. .. .. .. ~ 3

xiii

B.—l iPx. ll].

Cemetery Trustees — (a) Borrowing without authority of law, and unlawful payment of interest . . .. 3 (b) Failure to bank as required by law . . . . . . . . , . 19 (c) Failure to keep a Register of Burials as required by law . . . . . . 1 (d) Expenditure without statutory authority . . .. . . . . . . 3 (e) Miscellaneous .. .. .. .. .. .. .. .. 4 Schedule B. Unsatisfactory systems of accounts — (a) Financial . . .. . . . . . . .. . . .. 13 (b) Stores .. .. .. .. .. .. .. .. 19 Excessive sundry debtors, laxity in collecting rates, &c. .. .. . . . . 23 Profit and Loss Account: Balance incorrectly stated .. .. .. . . 4 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence 17 Payments unsupported by receipts and/or vouchers .. .. .. .. .. 33 Inability to certify wholly to accounts owing to destruction of records by fire, &c. .. .. 3 Failure to keep an essential book of record . . . . .. . . . . 2 Cheques signed in blank form .. . . . . .. .. . . .. 5 Liabilities not included in accounts . . .. .. .. . . .. 4 Payments not certified or passed for payment by local authority .. .. .. 3 Miscellaneous .. .. .. .. . . .. .. . . .. 16 Schedule C. Green Island Borough Council .. " Unauthorized " expenditure in excess of legal limit. Expenditure on jubilee of borough. Grey mouth Borough Council .. " Unauthorized " expenditure in excess of legal limit. Making of grant to Mayor's Relief Fund. Kairanga County Council .. " Unauthorized " expenditure in excess of legal limit. Share of expenditure in connection with opening of Fitzherbert Bridge. Mangapu Drainage Board . . Rate levied in excess of the maximum provided by the Land Drainage Act and amendments. Napier Borough Council . . . . Disqualification of Councillor oil account of interest in freight contracts under co-ordinated road and rail scheme in excess of lawful limit. Nelson Hospital Board .. .. Bank overdraft in excess of lawful limit. Paparua County Council . . Payment of compassionate grant to widow of late employee. Patea Borough Council . . . . Expenditure on erection of shops of proceeds of land sold, contrary to provisions of special legislation in that behalf. Pongaroa Rabbit Board . . .. Refunding of rates to Native Trustee to be expended on destruction of rabbits. Raetihi Borough Council. . .. Disqualification of Councillor on account of amount of contract plus deposit thereon being in excess of £10. South Canterbury Hospital Board. . Payment of travelling-expenses incurred in attending meetings by members of the Waimate Hospital Management Committee. Taumarunui Hospital Board .. Bank overdraft in excess of lawful limit. Tauranga Borough Council . . Wiring of electric ranges free of charge. Thames County Council .. . . Expenditure of loan-moneys raised for forming, &c., main and subsidiary roads in the county, upon a main highway. Timaru Borough Council . . " Unauthorized " expenditure in excess of legal limit. Supply of milk to school-children. Surcharges. The Controller and Auditor-General is required by section 69 of the Public Revenues Act, 1926, to surcharge any officer who may be considered responsible for the loss of public moneys or stores. I have again found it necessary to issue a number of surcharges on account of monetary losses from the Employment Promotion Fund, and during the year twelve such surcharges were issued against officers of the Labour Department (Employment Division). The amount involved in these surcharges totalled £446 12s. 7cL, of which £l 10s. was confirmed by the Minister of Finance and the balance remitted by the Minister under the authority contained in section 71 of the Public Revenues Act, 1926. I mentioned in my last report that I

xiv

B.—l [Pt. ll].

am fully aware of the difficulties which the Labour Department is experiencing in the administration of the employment-promotion legislation, and I recognize that in some cases reasonable excuse exists for error. The Audit Office has no alternative under existing legislation but to impose surcharges despite the circumstances, but no surcharge may be imposed without the right of recourse to the Minister of Finance by way of appeal. An officer of the Post and Telegraph Department was surcharged with a loss amounting to £16 10s. following upon an irregular withdrawal from the Post Office Savings-bank. The Minister of Finance relieved the officer concerned to the extent of £15 10s. and partially confirmed the surcharge by imposing a nominal penalty df £l. Certain surcharges were mentioned last year as being unsatisfied, and I have to report that the following action has been taken with regard to them : — Of the surcharges amounting to £233 Bs. 3d. against officers of the Labour Department, £9 Is. lid. was recovered on account of the overpayments, £223 6s. 4d. was remitted as a result of appeals to the Minister of Finance, and £l was confirmed by way of penalty. The loss sustained by the Pensions Department is being liquidated by instalments, and action in connection with the surcharge is meantime being withheld by the Minister. The surcharges imposed upon officers of the Government Life Insurance Department and the Public Works Department have been remitted by the Minister.

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES.

xv

Nature of Irregularity. | invo?veīi Action taken, and Result. i Defence Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. £ s. d. Theft- of stores .. .. .. ..! 121601 Police investigation unsuccessful. Labour Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of official stamps .. .. .. I 4 0 0 | Inquiries unsuccessful. Labour Department : Employment Promotion Fund. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. One thousand nine hundred and sixty-one cases 11,267 5 4 Recovery being made in 1,539 cases involving the in which relief workers obtained moneys in sum of £5,407 10s. Id. In cases where the Departexcess of scale rates by making false statements ment prosecuted, fines totalling £1,779 0s. 3d. to the Labour Department or by failing to dis- inflicted, costs amounting to £166 0s. 5d. ordered close material particulars of their circumstances to be paid, and restitution of £1,539 lis. lOd. ordered by the Court. Theft of cash by bureau-worker .. . . 3 5 0 Convicted, placed on probation for twelve months, and ordered to make restitution. Theft of cash by bureau-worker .. .. 0 14 2 Refund obtained. Theft of stores .. . . .. .. 6 10 Police inquiries unsuccessful. Land and Deeds Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of money by burglar . . .. .. | 26 10 0 I Police investigation unsuccessful. Lands and Survey Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. £ S. d. Misappropriation of employment-tax moneys . . 6 19 6 Offender admitted to probation for a period of twelve months and ordered to make restitution. Irregularities in dealing with stock .. .. Not stated Officer dismissed the Service. Mental Hospitals Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of stores ., ,. , , .. I 2 14 11 I Offender admitted to probation for a period of two I years and ordered to make restitution.

B.—l [Pt. ll].

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES—continued.

xvi

Nature of Irregularity. involved. Action taken, and Besult. Mines Department. IRREGULARITY BY PERSON" NOT A DEPARTMENTAL OFFICER. Valueless cheque cashed . . .. .. I 6 19 6 I Offender sentenced to nine months imprisonment. I No loss to Department. Native Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of pedigree stock .. .. .. 5 0 0 Offender admitted to probation for a period of twelve months and ordered to make restitution of the amount involved. False pretences and impersonation .. . . 61 8 6 Offenders (two) admitted to probation for period of one year and ordered to make restitution of £57 lis. Id. Post and Telegraph Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of postal packets .. .. .. Nil Offender ordered to come up for sentence if called upon within three years and to pay costs of prosecution. Theft of money . .. .. .. 2 0 0 Offender admitted to probation for a period of three years and ordered to make restitution. Misappropriation of employment-tax moneys .. 101 0 0 Offender admitted to probation for period of two years. Restitution made. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Fraudulent withdrawal from Post Office Savings- 1 3 8 Offender sentenced to three years' reformative bank detention. Thefts from public-call offices and stamp-vending 14 5 2 Police investigations resulted in eight offenders machines being sentenced to varying terms of imprisonment and four convicted and discharged. Recovery of £2 2s. 9d. made. Loss of parcel receptacle .. .. .. 15 12 6 Police inquiries unsuccessful. Loss to Department, £15 12s. 6d. Theft of money by burglar .. .. .. 0 12 0 Police inquiries unsuccessful. Loss to Department, 12s. Sustenance payment made to person other than 1 10 0 Inquiries unsuccessful. Loss to Department, £1 16s. rightful claimant Fraudulent withdrawals from Post Office Savings- 34 10 0 Police investigations unsuccessful. Loss to Departba n k ment, £34 10s. Theft of money by burglar .. .. .. 3 12 6 Offender sentenced to one month's imprisonment. Restitution made. Theft of School Savings-bank money by burglars 19 6 Offenders (two) sentenced to imprisonment. Loss to Department, £1 9s. 6d. Theft of money by burglar .. .. .. 34 19 5 Police investigation unsuccessful. Loss to Department, £34 19s. 5d. Theft of money by burglar .. .. .. 27 4 10 Police investigation unsuccessful. Loss to Department, £27 4s. lOd. Fraudulent negotiation of money-order .. 3 15 0 Police investigation unsuccessful. No loss to Department. Suspected theft of money by burglar. . .. 10 0 0 Police investigation unsuccessful. Loss to Department, £10. Theft of mail by burglars .. . . .. Not stated Police investigating. 1 orgery of sustenance vouchers .. .. 4 5 0 Police inquiries unsuccessful. Loss to Department, £4 5s. Theft of money by burglar .. .. .. 0 10 0 Police inquiries unsuccessful. Loss to Department, 10s. Theft of money by burglar . . .. . . 0 2 0 Police investigations unsuccessful. Loss to Department, 2s. Public Trust Office. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Misappropriation of departmental moneys .. 24 7 11 Offender admitted to probation for a term of two years and ordered to make restitution. Misappropriation of departmental moneys .. 390 8 8 Offender sentenced to two years' reformative detention. It is anticipated that portion of the moneys I misappropriated will be restored to the Account." Public Works Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. £ S. d. Compensation obtained by false pretences .. j 8 16 0 | Offender admitted to probation for a period of twelve months and ordered to make restitution. Railways Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Irregularity in cash of a Post Office administered 20 0 0 Officer dismissed. Amount restored. by the Department Misappropriation of departmental moneys .. 0 17 Officer dismissed. Restitution made. Theft of departmental property .. .. 110 Officer dismissed. Property recovered.

B.—l [Pt. ll].

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES —continued.

From the foregoing statement which I am required to present in terms of section 89 (2) (c) of the Public Revenues Act, 1926, it will be seen that a very satisfactory feature of the accounts under review is the diminution in the number of cases of misappropriations by officers of the Public Service. Nine cases of irregularities involving the theft of public moneys and stores by Government officials came under the notice of the Audit Office during the year, and it is satisfactory to know that the losses in these cases were not attributable to any deficiencies in the regulations and instructions governing accounting procedure. The largest sum embezzled in any one case was £390 Bs. Bd., which amount was misappropriated by an officer who controlled an Accounts Section in the Public Trust Office in Wellington. This fraud was perpetrated by the aid of forgery, and an investigation of the case revealed that the accounting methods are satisfactory. The Supreme Court sentenced the offender to reformative detention for a period of two years. It is anticipated that portion of the moneys will be recovered. An officer of the Post and Telegraph Department stationed at the High Street Post-office, Christchurch, appeared before the Magistrate's Court for failure to account for registration levies amounting to £101. He was admitted to probation for two years on condition that he made restitution within fourteen days. In addition to the irregularities in which departmental officers were involved, numerous thefts were committed by persons other than departmental officers. An unsatisfactory feature is the large increase in the number of cases .in which moneys have been obtained from the Employment Promotion Fund by means of false pretences. In the course of the year, 1,961 such cases were reported in connection with which moneys totalling £11,267 ss. 4d. had been paid from the Fund. The Department has effected considerable improvement in the direction of increasing the staff of inspecting officers whose duties are to satisfy themselves by appropriate means of the correctness and of the propriety of the transactions embodied in the accounts.

iii—B 1 [Pt. ll.]

xvii

Nature of Irregularity. involved. | Action taken, and Result. Railways Department—continued. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Forgery of receipt for wages • • • • I 1 Police inquiries unsuccessful. Amount restored, toy pay clerk concerned. Stamp Duties Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Misappropriation of departmental moneys .. 2 4 7 Offender discharged without conviction. Restitution made.

B.—l [PT. ll].

SCHEDULE OF IMPERFECT VOUCHERS PASSED BY THE AUDIT OFFICE, UNDER AUTHORITY OF SECTIONS 73 AND 75, PUBLIC REVENUES ACT, 1926.

xviii

Department and Particulars. Reason. Amount. ' , Tota ' Amount. I Agriculture. £ s. d. f s. d. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 34 4 0 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 10 11 0 . 44 15 0 Customs. Travelling-expenses, officers travelling in Canada and Receipts unobtainable .. .. 222 5 8 United States of America - 222 5 8 Defence. Refund excess exchange .. .. .. Receipts unobtainable .. .. 239 15 3 Travelling-expenses, officer travelling in England .. Receipts unobtainable .. .. 8 2 0 247 17 3 Education. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 0 8 6 Boarding-out allowance .. .. .. Receipt lost .. .. .. 2 14 2 3 2 8 Health. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 2 16 11 Wages .. .. .. .. .. Receipts not obtained .. .. 3 3 2 6 0 1 Industries and Commerce, Tourist, and Publicity. Cost of shoeing horses .. .. .. .. Receipt lost .. .. .. 0 17 0 Wages .. .. .. .. .. Receipts lost .. .. .. 168 11 3 Transfer expenses .. .. .. .. Receipts lost .. .. . . 1 4 10 Travelling-expenses .. .. .. .. Receipts lost .. .. .. 2 4 9 Travelling-expenses, officers travelling in Australia.. Receipts unobtainable .. .. 11 16 3 Postages, &c., in Australia .. .. .. Receipts unobtainable .. .. 3 0 0 Postages, &c„ distribution of booklets .. .. Receipts unobtainable .. .. 16 2 189 0 3 Internal Affairs. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 4 13 5 4 13 5 Labour (Employment Division). Subsidy Scheme No. 5 .. .. .. .. Receipt unobtainable .. .. 0 4 0 Wages and horse-hire .. .. .. .. Receipt lost .. .. .. 22 0 0 22 4 0 Lands and Survey. Wages .. .. .. .. .. Receipts unobtainable .. .. 12 0 0 12 0 0 Marine. Travelling-expenses .. .. .. .. Receipt not obtained .. .. 0 18 0 0 18 0 Native. Travelling-expenses .. .. .. .. Receipt not obtainable .. .. 1 10 0 1 10 0 Post and Telegraph. Publications .. .. .. .. .. Receipt lost .. .. .. 1 17 0 1 17 0 Printing and Stationery. Publications .. .. .. .. .. Receipt unobtainable .. .. 0 3 9 0 3 9 Public Works. Publications .. .. .. .. .. Receipt unobtainable .. .. 0 6 5 Travelling-expenses .. .. .. .. Receipt unobtainable .. .. 0 7 6 Wages .. .. .. .. .. Receipt not obtained .. .. 2 18 11 3 i2 io Scientific and Industrial Research. Travelling expenses, officer travelling in United States Receipts not obtained .. .. 26 16 3 of America 26 16 3 State Forest. Wages .. .. .. .. .. Receipts not obtainable .. .. 10 6 1 0 6 Transport. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 6 10 0 6 10 0 Treasury. Travelling-expenses, Conference re Conversion .. Receipts not obtained .. .. 4 18 7 4 18 7 £799 5 3

B.—l [Pt. ll].

APPENDIX.

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC., IN RESPECT OF WHICH AUDIT CONCURRENCE HAS BEEN GIVEN FOR THE WRITING-OFF AND DISCHARGE FROM THE PUBLIC ACCOUNT SINCE LAST REPORT.

XIX

Department and Particulars. Keason for writing off. Value of Stores. Cash. Agriculture. £ s. d. £ s. d. Value of stores .. .. .. • ■ Stolen .. .. .. .. 0 10 1 Value of stores .. .. .. • • Deficient, broken, &c. .. .. 126 0 6 Value of live-stock .. .. • ■ Died and destroyed .. .. .. 411 6 8 Value of publications .. .. .. Issued gratuitously .. .. .. 3 10 0 Value of stores .. .. .. • • Loss on realization .. .. .. 18 17 6 Fees for fruit-destruction, slaughtering, inspec- Debtors unfinancial or deceased .. .. 2 17 tion, and translations Quarantine fees reduced .. .. .. Stock died .. .. .. .. 21180 Wine and seed sales .. .. .. Debtors unfinancial .. .. .. .. 61146 Audit. Value of stores .. .. .. • • Broken .. .. .. .. 0 14 8 Census and Statistics. Fee overpaid to Sub-enumerator .. .. Distress warrant returned nulla bona .. .. 3 0 0 Defence. Value of stores .. .. .. •• Deficient, broken, and destroyed by fire 911 3 2* Value of stores .. • ■ ... • • Stolen .. .. .. .. 68 4 5 Value of stores .. .. .. •• Loss on realization .. .. .. 18,620 17 5 Value of stores .. .. .. ■■ Issued gratuitously .. .. .. 11 11 11 Value of live-stock .. .. .. Died .. .. .. .. 271 2 6 Value of aeroplanes .. .. • • Crashed .. .. .. .. 107 13 10 Damage to ear .. .. .. .. Nugatory expenditure .. .. .. 4 5 10 Rent .. .. .. .. • ■ Debtors unfinancial; remission in con- .. 71 14 9 sideration of improvements Education. Value of stores .. .. .. • ■ Lost, deficient .. .. .. 139 0 8 Value of live-stock .. .. .. Died .. .. .. .. 72 14 1 Fares .. .. . . . • ■ ■ Money lost by inmate .. .. .. 0 10 0 Maintenance fees .. .. •• Debtors deceased, unfinancial, or un- .. 7,186 13 10 traceable Tuition fees .. .. .. • ■ Debtors unfinancial .. .. .. .. 3 7 6 External Affairs. Value of stores .. .. .. • ■ Deficient, unserviceable .. .. 225 8 2 Value of live-stock .. .. .. Died .. .. •. .. 10 0 0 Value of buildings .. .. .. Loss on realization .. .. .. 1,577 8 4 Value of buildings .. .. .. Loss on demolition .. .. .. 82 0 0 Damage to clothes .. .. .. Nugatory expenditure .. .. .. 5 0 0 Goods supplied .. .. .. .. Debtor deceased .. .. .. .. 0 19 11 Rent .. .. .. • • ■ ■ Debtors unfinancial .. .. .. .. 739 3 1 Health,. Value of stores .. .. .. .. Lost, deficient, unserviceable .. .. 309 13 11 Value of live-stock .. .. .. Destroyed .. .. .. .. 22 1 0 Value of live-stock .. .. .. Loss on realization .. .. .. 18 10 0 Value of stores .. .. .. •. Stolen .. .. .. .. 125 7 5 Value of vehicles .. .. .. Loss on realization .. .. .. 56 6 2 Maintenance and treatment .. .. Debtors unfinancial and untraceable .. .. 4,350 16 3 Repairs to cars damaged in accidents .. Nugatory expenditure .. .. .. 127 12 3 Sera supplied .. .. .. .. Debtor unfinancial .. .. .. .. 0 15 10 Industries and Commerce, Tourist, and Publicity. Value of stores .. .. .. .. Lost, deficient, unserviceable .. .. 590 0 5 Value of stores .. .. .. ■. Stolen .. .. •. .. 2 16 7 Value of stores .. .. .. .. Loss on realization .. .. .. 66 1 6 Value of live-stock .. .. .. Died .. .. .. .. 57 10 4 Value of buildings .. .. .. Tarawera Bath-house abandoned .. 257 19 9 Accommodation .. .. .. Gratuitous —approved by Minister; special .. 90 3 6 circumstances Defalcation .. .. .. . • Debtor unfinancial .. .. .. .. 9 3 0 Dishonoured cheques .. .. .. Debtor unfinancial .. .. .. .. 6 3 3 Electric and water charges .. .. Debtors unfinancial and untraceable .. .. 144 16 7 Freight .. .. • ■ • • Nugatory expenditure; package wrongly .. 5 12 4 addressed Sanatorium X-ray fees .. .. .. Debtors unfinancial and untraceable .. .. 129 6 6

B.—l [PT. ll].

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC.—continued.

XX

Department and Particulars. Beason (or writing off. Value of Scores. Cash. Internal Affairs. £ s. d. £ g. d. Value of stores .. .. .. • • Stolen .. .. .. • ■ 1 16 0 Value of stores .. .. .. • • Deficient .. .. .. ■ • 0 17 2 Value of stores .. .. .. • ■ Loss on realization .. .. .. 2 8 7 Advances by High Commissioner .. .. Debtors unfinancial . . .. • • • • 92 17 9 Cost of headstone .. .. • ■ Debtor unfinancial .. . . • ■ •. 3 6 9 Film fees, Gazette, extracts .. . • Debtors unfinancial; lost in transit .. .. 1117 Justice and Prisons. Value of stores .. .. •• •• Deficient, unserviceable .. •• 299 11 7 Value of live-stock .. .. •• Died .. .. .. •• 1,571 2 4 Value of motor-vehicles .. .. • • Loss on realization .. .. •• 536 Value of buildings .. . • • • Loss on demolition .. . . .. 350 7 7 Value of buildings .. .. . • Loss on realization .. .. .. 271 0 0 Court costs and fines .. ... ■ • Debtors unfinancial or deceased .. .. 1850 Quarry metal sold .. .. . • Debtors unfinancial .. .. .. .. 55 14 1 Service fee .. .. .. . • Service ineffective .. .. • • • • 3 3 0 Rent of pig-farm .. .. .. Debtor unfinancial .. .. • • • • 16 8 Labour. Value of stores .. .. .. • • Lost and unserviceable .. • • I 493 13 0 Value of stores .. .. .. • ■ Stolen . . .. •. ■ • 13 9 6 Value of stores .. .. .. Loss on realization .. .. •• 115 7 4 Value of buildings .. .. .. Destroyed by fire .. .. .. 27 13 6 Balance of loan .. .. .. • • Reduced by authority of Minister of .. 7,500 0 0 Finance Damage to cars ; equipment lost .. .. Nugatory expenditure . . .. • • 12 16 0 Excess relief .. .. .. .. Debtors unfinancial, untraceable, deceased, .. 2,985 15 7 in prison, in mental hospitals, hardship Fares .. .. .. .. • • Debtors unfinancial, untraceable, de- .. 321 15 4 ceased ; bogus telephone call Goods and equipment supplied .. .. Debtors unfinancial and untraceable .. .. 96 19 11 Loans, principal and interest .. .. Remitted in special circumstances .. .. 357 10 0 Petrol-tax lost .. .. .. .. Delay in submitting claim .. . . .. 0 7 7 Reimbursement of cost of installing pump .. Nugatory expenditure .. . • • . 50 0 0 Subsidies for work done under Scheme 8 on Debtors unfinancial, company in liquida- .. 2,602 0 5 private property and on fruit-eases tion, reductions in special circumstances Land and Income Tax. Value of stores .. .. .. .. Loss on realization .. .. .. 65 11 10 Income-tax .. .. .. .. Debtors deceased, untraceable, or un- .. 1,023 12 11 financial Lands and Survey. Value of stores .. .. .. .. Deficient, unserviceable . . .. 904 2 10 Value of stores and equipment .. .. Loss on realization .. .. .. 2,029 13 7 Value of stores .. .. . ■ ■ • Stolen .. .. .. .. 29 12 4 Value of lithographs .. .. .. Obsolete .. .. .. •• 286 15 3 Value of live-stock .. .. .. Died and missing .. .. .. 3,413 5 4 Advances under Discharged Soldiers Settle- Loss on realization of securities ..72,713 1 7 ment Act Advances — Deteriorated Lands Act .. .. Loss on realization . . .. .. .. 72 13 5 Discharged Soldiers Settlement Act .. Loss on realization ; debtors unfinancial .. 8,483 2 6 or untraceable Land for Settlements Act .. .. Loss on realization ; debtors unfinancial .. 2,383 2 11 or untraceable Small-farms plan .. .. .. Loss on realization ; debtors unfinancial .. 7,342 4 3 or untraceable Current Account .. .. .. Debtors unfinancial .. . . .. .. 199 19 10 Grazing fees, legal costs, lithos sold, erroneous Debtors unfinancial or deceased ; delay .. 23 8 10 payment to Native, petrol-tax refund lost Interest on deferred-payment licenses .. Debtors unfinancial or untraceable . . .. 581 12 0 Kauri-gum, shingle, and timber royalties .. Rebates for prompt payment; debtors .. 203 19 10 unfinancial Principal, interest, rent .. .. .. Voluntary adjustment under Rural Mort- .. 8,592 7 11 gagors Final Adjustment Act, 1934-35 Rents .. .. .. .. Debtors unfinancial, bankrupt, untrace- .. 14,562 19 8 able, or deceased Survey liens and interest; cost of boring well Debtors unfinancial; special circum- .. 557 10 7 stances Marine. Value of stores .. .. .. .. Lost, broken, deficient .. .. 30 16 3 . Exchange on cheques .. .. .. Claims abandoned .. .. .. .. 0 9 6 Inspection fees .. .. .. . . Debtors unfinancial or untraceable .. .. 35 15 2 Light dues, pilotage, whaling-license fees .. Remitted ; claim abandoned ; debtor un- .. 37 1 7 financial Rent, royalty, and guarantee under lease .. Debtor insolvent .. .. .. .. 800 13 0 Rental of foreshore .. .. .. Debtors unfinancial . . .. .. .. 39 11 8 Repatriation expenses .. .. .. Debtors unfinancial .. .. .. .. 19 16 0

B.—l [Pt. ll].

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC. —continued.

xxi

Departmenc and Particulars. J Beason for writing off. Value of Stores. Cash. Mental Hospitals. £ s. d. £ s. d. Value of stores .. .. .. .. Deficient, unserviceable, lost, broken .. 2,150 9 5 Value of live-stock .. .. .. Died .. .. .. .. 1,099 18 0 Value of live-stock .. .. .. Stolen . . .. .. .. 322 18 3 Fruit and meat sold .. .. .. Debtors unfinancial .. .. .. .. 14 15 6 Mines. Value of stores .. .. .. .. Deficient and unserviceable .. .. 83 7 9 Value of stores .. .. • ■ • • Stolen . . .. .. .. 14 2 6 Value of coal shortages .. .. .. Due to handling, stone, and evaporation 1,320 14 9 Value of live-stock .. .. .. Died .. .. .. .. 14 13 4 Value of live-stock .. .. .. Loss on realization .. .. .. 871 Cost of boring operations.. .. .. Debtors unfinancial .. .. .. .. 112 17 2 Goods sold, goods wrongly delivered .. Debtors unfinancial and untraceable .. .. 6 2 3 Rent .. .. .. .. . • Debtors unfinancial .. .. .. .. 71 13 4 Native. Value of stores . . .. .. . ■ Deficient and lost; unserviceable .. 881 14 7 Value of live stock .. .. .. Died .. .. .. .. 8,663 3 0 Value of live-stock .. .. .. Loss on realization .. .. .. 4 7 0 Interest on mortgages and current-account Balance of concession given at 31st May, .. 1,469 6 11 advances 1932 Meat supplied .. .. .. .. Debtor untraceable .. .. .. .. 0 14 0 Sheep killed by dogs .. .. .. Debtor deceased .. .. .. .. 3 15 0 Naval Defence. Value of stores .. .. .. .. Deficient; unserviceable .. .. 1,071188 Value of stores .. .. .. .. Stolen .. .. .. .. 5 16 4 Value of stores .. .. .. .. Issued at less than cost .. .. 397 6 5 Damage done by " Wakakura" .. Nugatory expenditure .. .. .. 52 0 0 Pensions. Value of typewriter .. .. .. Loss on realization .. .. .. 2 14 3 Pensions overpaid .. .. .. Debtors deceased, unfinancial, in indigent .. 160 14 4 circumstances Police. Value of stores .. .. . ■ Deficient .. .. .. .. 5 11 11 Value of buildings .. .. .. Loss on demolition .. .. .. 658 1 0 Post and Telegraph. Value of stores .. .. .. . • Destroyed by fire, broken, deficient, un- 928 8 5 serviceable Value of telephones .. .. .. Destroyed by fire .. .. .. 782 2 1 Value of stores .. .. ■. . ■ Stolen .. .. .. .. 142 15 7 Value of stores ... .. .. .. Cost of repairs to lines damaged .. 15 11 2 Value of buildings .. .. .. Destroyed by fire .. .. .. 50 0 0 Advertising in telephone directory .. Debtors unfinancial and untraceable .. .. 49 11 3 Damage to cars .. .. .. Nugatory expenditure .. .. . . 182 3 8 Fraudulent manipulation of stamp-vending Recovery not possible .. .. . ■ 26 8 0 machines ; money stolen from call-boxes Removal of telephones and other services .. Debtors unfinancial and untraceable .. .. 42 4 6 Salary overpaid .. . • • • Officer left service, and unfinancial .. .. 14 2 Toll accounts .. .. .. • • Debtors unfinancial and untraceable .. .. 249 1 1 Printing and Stationery. Value of stores .. .. .. • • Deficient .. .. .. .. 305 14 8 Publications .. .. .. • ■ Debtor unfinancial .. .. .. .. 0182 Public Trust. Value of stores .. .. .. • • Loss on realization .. .. .. 122 7 8 Value of buildings .. .. •• Loss on realization .. .. .. 2,958 0 0 Loans .. .. .. ... • • Loss on realization .. .. .. 39,36165 Public Works. Value of stores .. .. .. ■■ Deficient, lost, unserviceable .. .. 2,043 18 7 Value of stores .. .. ■ • • • Stolen .. .. .. .. 182 12 5 Value of stores .. .. .. ■ • Loss on realization .. .. .. 496 13 10 Value of buildings .. .. • • Destroyed by fire .. .. .. 467 12 6 Value of live-stock .. .. .. Died . . .. .. .. 40 2 6 Mako Mako sawmill .. .. .. Loss on realization .. .. .. 200 0 6 Value of motor-car .. .. . . Handed over to Y.M.C.A. .. .. 50 0 0 Value of work .. .. • • • ■ Performed on Watt Bi-centenary .. 0 9 0 Amount owing to canteen, and cartage .. Debtors killed by avalanche .. .. .. 19 16 10 Damage to cars .. .. • • Nugatory expenditure .. .. .. 312 1 2 Damage to fence .. .. • • Debtor unfinancial .. .. .. .. 0 10 0 Electricity .. .. •• Debtors unfinancial, untraceable, or .. II 13 0 deceased Fares, tent-hire, inspection fees .. .. Debtors unfinancial and untraceable .. .. 5 4 5 Rent .. . • • • • • • • Debtors unfinancial and untraceable .. .. 377 7 2 Water rates .. .. • • • • Remitted ; area unsuited to irrigation .. .. 778 0 0 Railways. Value of rolling-stock .. .. .. Damaged .. .. .. .. 3,899 14 7 Freight, rent, &c. .. .. •• Debtors unfinancial, untraceable, or unable .. 1,089 10 7 to pay owing to sickness

B.—l [Pt. ll],

STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUE OF STORES, ETC.—continued.

xxii

Department and Particulars. Reason for writing off. Value of Stores. Cash. Scientific and Industrial Research. £ s. d. £ s. d. Value of stores .. .. .. .. Unserviceable .. .. • • 64 14 8 Stamp Duties. Value of stores .. .. .. .. Lost, broken .. .. • • 4 11 7 Estate duty .. .. .. .. Irrecoverable; solicitor beneficiary un- .. 262 10 11 employed License duty arrears .. .. .. Erroneous interpretation of statute .. .. 52 3 7 State Advances. Housing rents .. .. .. •. Debtors unfinancial .. •• •• •• 1,38633 Loans on mortgageRepatriation Branch .. .. .. Loss on realization .. .. .. 19,503 15 7 Rural Advances Branch .. .. Loss on realization .. .. •• 2,602 16 3 Settlers Branch .. .. .. .. Loss on realization .. .. •• •• 10,920 8 1 Workers Branch .. .. .. Loss on realization .. .. .. •• 1,329 9 0 State Fire and Accident Insurance. Interest .. • • • ■ • • Remission under agreement for sale and .. 398 0 0 purchase State Forest Service. Value of stores .. .. • • • • Deficient; unserviceable .. .. 996 13 6 Value of live-stock .. .. .. Died .. .. •. • • 50 5 0 Value of trees .. . • ■ ■ • • Destroyed .. .. • ■ • • 272 2 5 Value of seed .. .. .. .. Reduced in value .. .. •• 274 13 5 Value of trees .. .. • • •. Issued gratuitously to Aero Club .. 0 4 8 Damage to cars .. .. .. Nugatory expenditure .. . . • • 4 10 Rent .. •. .. ■ • • • Debtors unfinancial . . .. • • ■ • 18 15 0 Royalties on timber .. .. .. Balance of purchase-price, debtor not able .. 95 17 10 to shift timber ; debtor unfinancial Treasury. Fire relief loans .. .. .. Debtors unfinancial .. .. .. 1,985 14 5 Earthquake relief loans .. .. .. Debtors unfinancial .. .. •• 1,187 2 4 Lime assistance loans .. .. .. Debtors unfinancial .. .. •• 2,733 11 7 Loans to Land Settlement Association .. Debtor unfinancial .. • ■ • • • • 55 0 2 Totals ■■ 137,844 13 1 159,162 17 8 i < £297,007 10s. 9d.

B.—l [Pt. lIJ.

Staff. I desire to record the loyalty and assistance rendered during the year by the Audit Office staff. J The work and responsibility devolving upon the staff increase progressively with the creation of new departmental activities and the ever-widening scope of legislative enactments, and during the year the officers discharged their onerous duties to my entire satisfaction. A word of commendation is due to those members of the staff who have devoted much of their leisure-time to acquiring the special accounting knowledge essential to the efficient carrying-out of their duties. More than one-third of the omcers of the Department have now passed their final Accountants' Professional Examination. I wish to thank the Crown Law Office which gave me very valuable aid during the year as it was frequently called upon for legal advice, which was at all times treeiy and readily given. . Government Departments and local bodies are required by statute to give all information and explanations which the Audit Office may at any time require, and a a r\, P be in a position to say that they have given every assistance to Audit Inspectors and Examiners. The Late Controller and Auditor-General. I desire to take this opportunity of placing on record the loss which the Dominion has sustained as a result of the death, on 3rd March, 1937 of my predecessor, Colonel G. F. C. Campbell. Colonel Campbell, who was in office during almost the whole of the period to which this report relates, had a distinguished career m the Public Service of this Dominion extending over a period of nearly sixty-three years during which time he filled many responsible positions with credit, including that of Controller and Auditor-General for over fifteen years. J. H. Fowler, Controller and Auditor-General. Audit Office, Wellington, 12th October, 1937.

XXlll

I—B. 1 [Pt. ll].

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-193 7.

INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNTS.

1

Balances as at 31st March, 1936. Transactions, 1936-1987. Balances as at 31st March, 1937. Debit. Credit. Debit. Credit. j Debit. Credit. Interest Remittance Account — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Bank of England .. .. .. .. .. .. 5,628,189 2 1 5,689,407 15 0 5,261,516 16 9 .. 5,200,298 3 10 High Commissioner .. .. .. .. .. .. 1,233 13 9 32,555 14 0 32,571 2 7 .. 1,249 2 4 Conversion Remittance Account — Bank of England .. .. 83,508 7 10 83,587 17 9 .. 79 9 11 High Commissioner .. .. .. .. .. .. 3 18 4 3 18 4 Redemption Remittance Account — Bank of England .. .. ... ... .. .. 2,655,536 17 11 4,562,020 1 1 4,064,788 15 6 .. 2,158,305 12 4 High Commissioner .. .. .,. ... .. .. .. 83,114 0 2 83,114 0 2 .. Suspense Remittance Account .. .. ... •• 8,284,963 12 1 .. 9,525,578 12 9 10,450,609 16 5 7,359,932 8 5 — ■ — Totals • .. .. .. .. £8,284,963 12 1 £8,284,963 12 1 £19,976,188 9 2 £19,976,188 9 2 £7,359,932 8 5 £7,359,932 8 5

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1936-193 7.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1937.

£ s. d. * Refunds by Customs Department of Revenue incorrectly received or credited .. 10 5 6 Rebates by Post Office in respect of motor-spirits used otherwise than as fuel for motor-vehicles, in terms of section Bof the Motor-spirits Taxation Act, 1927.. 166,425 18 4 £166,436 3 10 t £493,626 ss. 4d. of this amount consists of fees, fines, &c., which are not taxation.

2

Receipts. Refunds. Net Revenue. TAXATION £ s. d. £ s. d. £ s. d. Customs .. .. .. .. .. 9,583,180 7 0 83,926 1 7 9,499,254 5 5 BEER Duty .. .. .. .. 841,641 17 2 57 7 5 841,584 9 9 SALES TAX .. .. .. .. 3,051,249 14 2 6,637 3 8 3,044,612 10 6 FILM-hire Tax .. .. .. .. 72,208 16 8 .. 72,208 16 8 GOLD-EXPORT DUTY .. .. .. .. 108,796 11 0 3 4 10 108,793 6 2 Highways,— Tire-tax .. .. .. .. .. 139,774 8 1 51 9 7 139,722 18 6 Fees and Fines (Section 24, Motor-vehicles Act, 1924).. 494,187 5 10 561 0 6 493,626 5 4 Petrol-tax .. .. .. .. .. 2,032,621 16 5 166,436 3 10* 1,866,185 12 7 Mileage-tax and Penalties (Motor-vehicles Amendment Act, 1934-35, Section 4 (6)) — Electrically-propelled Motor-vehicles .. .. 2,701 13 5 .. 2,701 13 5 Other Motor-vehicles .. .. .. .. 1,458 14 9 584 1 0 874 13 9 2,670,743 18 6 167,632 14 11 2,503,111 3 ?t Stamp and Death Duties,— Adhesive Stamps.. .. .. .. .. 390,777 5 11 236,250 13 5 154,526 12 6 Duty on Instruments .. .. .. .. 351,009 9 9 3,271 5 3 347,738 4 6 EstateDuty .. .. .. .. .. 1,301,096 13 2 31,006 18 9 1,270,089 14 5 Succession Duty .. .. .. .. .. 357,419 12 4 11,262 4 0 346,157 8 4 Gift Duty .. .. .. ... .. 109,481 17 7 594 5 3 108,887 12 4 Fines and Penalties .. .. .. .. 1,558 11 9 51 17 8 1,506 14 1 Impressed Stamps .. .. .. .. 211,733 11 10 583 7 6 211,150 4 4 Stamp Duty on Interest .. .. .. .. 0 14 6 98 15 0 Dr. 98 0 6 Licenses to Companies .. .. .. .. 87,846 5 10 75 7 0 87,770 18 10 Sliarebrokers'Licenses .. .. .. .. 2,073 5 6 5 0 6 2,068 5 0 Bank Composition .. .. .. .. 14,287 11 8 .. 14,287 11 8 Duties payable by Racing Clubs .. .. .. 511,227 14 6 7,572 17 1 503,654 17 5 Amusements-tax .. .. 70,614 5 1 50 11 3 70,563 13 10 Lottery Duty .. .. .. .. .. 20,152 12 6 .. 20,152 12 6 Overseas Passenger Duty .. .. .. .. 22,148 10 10 0 10 9 22,148 0 1 Miscellaneous .. .. .. .. .. 23 1 0 10 10 0 12 11 0 Receipts under Section 4, Mortgagees' Indemnity (Workers'Charges) Act, 1927 .. .. .. 1,885 4 6 0 4 0 1,885 0 6 3,453,336 8 3 290,834 7 5 3,162,502 0 10 Land-TAX .. .. .. .. .. 1,051,669 2 2 3,792 2 2 1,047,877 0 0 INCOME-TAX .. .. .. .. .. 6,662,815 11 11 44,099 19 8 6,618,715 12 3 Miscellaneous, — Interest-tax (Finance Act, 1932-33, Section 5) .. 1,418 7 8 .. 1,418 7 8 Interest-tax (Finance Act, 1932-33, Section 6) .. 40,183 15 0 .. 15 0 Residue, Mileage-tax and Penalties under Motorvehicles Amendment Act, 1934-35, Section 4 (6) (b) 583 2 4 .. 583 2 4 42,185 5 0 .. 42,185 5 0 TOTAL, Taxation .. .. .. 27,537,827 11 10 596,983 1 8 26,940,844 10 2 Carried forward .. .. .. 27,537,827 11 10 596,983 1 8 26,940,844 10 2

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-193 7.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1937—continued.

3

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 27,537,827 11 10 596,983 1 8 26,940,844 10 2 INTEREST On Capital Liability, Working Railways (interest at £4 5s. per cent, on the total amount of capital moneys deemed to be expended in respect of the railways, as provided by Order in Council under the Government Railways Act, 1926) — £ s. d. Year 1936-37 .. .. .. 2,309,754 6 4 Less reduction made in terms of Finance Act, 1930 (No. 2), Section 14 .. .. 1,405,896 2 7 903,858 3 9 .. 903,858 3 9 On Capital Liability, Postal and Telegraph (interest as determined under section 95 of the Post and Telegraph Act, 1928, at £4 5s. per cent, on the amount of the capital liability as at 1st April, 1936, together with interest at the rate of £2 2s. 6d. per cent. on the net amount applied for the purposes of the Department out of the Public Works Fund during the » year)— £ s. d. Year 1935-36 (balance).. .. 10,111 4 6 Year 1936-37 (on account) .. 555,888 15 6 566,000 0 0 .. 566,000 0 0 On the Public Debt Redemption Fund (details on separate statement) .. .. .. .. 385,855 4 3 .. 385,855 4 3 On other Public Moneys (details on separate statement) 532,427 9 10 1,023 0 9 531,404 9 1 TOTAL, Interest .. .. .. 2,388,140 17 10 1,023 0 9 2,387,117 17 1 OTHER RECEIPTS Registration and other Fees, — Air Navigation Act, 1931 .. .. .. .. 438 6 0 8 3 0 430 3 0 Animals Protection and Game Act, 1921-22 .. .. 600 296 3 10 6 Animals Protection and Game Act, 1921-22 (Part III) 7,310 0 10 152 11 6 7,157 9 4 Apprentices Act, 1923 .. .. .. .. 21 10 11 .. 21 10 11 Arms Act, 1920 3,418 2 6 .. 3,418 2 6 Births, Deaths, and Marriages .. .. .. 24,222 19 1 3 7 6 24,219 11 7 British Nationality and Status of Aliens (in New Zealand) Act, 1928 765 17 0 14 8 6 751 8 6 By-laws Act, 1910 .. .. .. .. 660 .. 660 Cemeteries Act, 1908 .. .. .. .. 13 12 0 .. 13 12 0 Cinematograph Films Act, 1928 .. .. .. 2,664 15 0 61 15 0 2,603 0 0 Coal-mines Act, 1925 .. .. .. .. 178 6 6 0 2 0 178 4 6 Crown Grant Fees .. .. .. .. 2110 7 0 0 Dr. 4 9 0 Customs Act, 1913 13,278 1 9 725 1 7 12,553 0 2 Dairy Industry Act, 1908 .. .. .. .. 2,409 5 6 29 10 6 2,379 15 0 Dentists Act, 1908 32 17 0 0 5 0 32 12 0 Distillation Act, 1908 .. .. .. .. 64 0 0 .. 64 0 0 Education Act, 1914 .. .. .. .. 110 .. 110 Electrical Wiremen's Registration Act, 1925 .. 726 1 6 6 13 10 719 7 8 Engineers Registration Act, 1924 .. .. .. 29 11 6 .. 29 11 6 Explosive and Dangerous Goods Act, 1908 .. .. 7,358 17 0 26 17 0 7,332 0 0 Factories Act, 1921-22 .. .. .. .. 3,917 8 0 3 3 0 3,914 5 0 Fertilizers Act, 1927 .. .. .. .. 532 19 0 0 15 0 532 4 0 Finance Act, 1915 (Part HI), (Beer Duty) .. .. 1,537 19 7 60 16 0 1,477 3 7 Fisheries Act, 1908 .. .. .. .. 1,168 16 3 .. 1,168 16 3 Friendly Societies Act, 1909 .. .. 1 14 0 .. 1 14 0 Health Act, 1920.. .. .. .. .. 25 5 0 .. 25 5 0 Hospitals and Charitable Institutions Act, 1926 .. 601 15 0 0 5 0 601 10 0 Industrial Conciliation and Arbitration Act, 1925 .. 644 5 5 2 2 6 ' 642 2 11 Inspection of Machinery Act, 1928 .. .. .. 20,808 2 10 95 5 2 20,712 17 8 Land Agents Act, 1921-22 .. .. .. 4,822 19 6 482 6 0 4,340 13 6 Licensing Act, 1908 .. .. .. .. 56 0 0 .. 56 0 0 Life Insurance Act, 1908 .. .. .. .. 0 10 0 .. 0 10 0 Margarine Act, 1908 .. .. .. .. 300 .. 300 Masseurs Registration Act, 1920 .. .. .. 231 11 0 T~#Ht0~ 0 231 1 0 Carried forward .. .. .. 97,300 7 8 1,683 7 7 95,617 0 1 Carried forward .. .. .. 29,925,968 9 8 598,006 2 5 29,327,962 7 3

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-193 7.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1937—continued.

4

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 29,925,968 9 8 598,006 2 5 29,327,962 7 3 OTHER RECEIPTS—continued. Brought forward .. .. .. 97,300 7 8 1,683 7 7 95,617 0 1 Registration and other Pees—continued. Medical Practitioners Act, 1914 .. .. .. 551 3 8 14 8 0 536 15 8 Mining Act, 1926.. .. .. .. .. 1,159 13 6 2 12 0 1,157 1 6 Money-lenders Act, 1908 .. .. .. .. 1,600 0 0 48 15 0 1,551 5 0 Native Land Act, 1931 .. .. .. .. 886 .. 886 Native Land Amendment and Native Land Claims Adjustment Act, 1926, Section 14 (Taupo Waters) — Fees, Licenses, and Camp-sites .. .. .. 2,623 17 6 2 7 6 2,621 10 0 Fines and Penalties .. .. .. .. 17 2 0 .. 17 2 0 New Zealand Loans Act, 1932 .. .. .. 1,968 17 6 1 5 0 1,967 12 6 Nurses and Midwives Registration Act, 1925.. .. 7,006 7 1 9 4 4 6,997 2 9 Opticians Act, 1928 .. .. .. .. 258 15 0 1 10 0 257 5 0 Orchard and Garden Diseases Act, 1928 .. .. 1,573 2 6 4 2 6 1,569 0 0 Patents, Designs, and Trade-marks Act, 1921-22 .. 13,104 5 5 32 14 1 13,071 11 4 Plumbers Registration Act, 1912 .. .. .. 608 13 0 4 10 6 604 2 6 Poisons Act, 1934 .. .. .. .. 161 14 0 11 2 0 150 12 0 Sales Tax Act, 1932-33 .. .. .. .. 696 0 0 1 0 0 695 0 0 Second-hand Dealers Act, 1908 .. . . .. 354 5 0 .. 354 5 0 Servants' Registry Offices Act, 1908 .. .. 35 15 0 .. 35 15 0 Slaughtering and Inspection Act, 1908 .. .. 46,139 5 1 .. 46,139 5 1 Stock Act, 1908 .. .. .. .. .. 953 0 6 9 5 0 943 15 6 Stock Remedies Act, 1934.. .. .. .. 142 17 0 3 3 6 139 13 6 Stone-quarries Act, 1910 .. .. .. .. 162 15 0 .. 162 15 0 Timber Export Act, 1908 .. .. .. .. 8 18 7 .. 8 18 7 Timber-floating Act, 1908 .. .. .. .. 16 0 0 .. 16 0 0 Tobacco Act, 1908 .. .. .. .. 698 111 .. 698 1 11 Trade-unions Act, 1908 .. .. .. .. 060 .. 060 Tramways Act, 1908 .. .. .. .. 145 0 0 1 0 0 144 0 0 Transport Licensing Act, 1931 .. .. .. 23,453 0 0 278 14 6 23,174 5 6 Valuation of Land Act, 1925 .. .. .. 44,145 1 11 73 17 0 44,071 4 11 Veterinary Surgeons Act, 1926 .. .. .. 6 11 0 .. 6 11 0 Weights and Measures Act, 1925 .. .. .. 8,680 14 11 7 2 6 8,673 12 5 253,579 19 3 2,190 1 0 251,389 18 3 National Endowment Revenue, — — . Amounts transferred from State Forests Account in terms of section 39 (2) of the Forests Act, 1921-22 10,934 1 7 .. 10,934 1 7 Rents, Royalties, &c. .. .. .. .. 137,390 9 10 1,070 8 4"] Refunds arising out of operation of section 6, J» 136,304 12 1 Deteriorated Lands Act, 1925 .. .. .. .. 15 9 5J Interest on Sales .. .. .. .. 2,244 5 1 .. 2,244 5 1 Interest under section 13, Land Laws Amendment Act, 1930 .. .. .. .. .. .. 3,149 5 1 .. 3,149 5 1 153,718 1 7 1,085 17 9 152,632 3 10 Territorial Revenue,— Rents, Royalties, and Miscellaneous Receipts from lands— Agriculture Department .. .. .. 17 19 0 .. 17 19 0 Customs Department .. .. .. .. 100 .. 100 Defence Department .. .. .. .. 2,254 5 3 4 13 4 2,249 11 11 Education Department .. .. .. .. 127 3 4 .. 127 3 4 Health Department .. .. .. .. 3 10 0 .. 3 10 0 Internal Affairs Department .. .. .. 1500 .. 1500 Justice and Prisons Department . . .. .. 346 13 10 .. 346 13 10 Lands and Survey Department— Crown lands .. .. .. .. 274,128 11 9 4,613 2 8 269,515 9 1 Refunds arising out of the operation of section 6 of the Deteriorated Lands Act, 1925 .. .. .. 46 13 3 Dr. 46 13 3 Hauraki Plains lands .. .. .. .. 9,793 4 4 158 15 7 9,634 8 9 Swamp Drainage lands .. .. .. 454 11 1 .. 454 11 1 Small-farms Scheme .. .. .. .. 6,393 0 11 592 12 0 5,800 8 11 Miscellaneous Fees .. .. .. .. 3,008 5 6 520 3 6 2,488 2 0 Marine Department .. .. .. .. 165 5 7 .. 165 5 7 Mines Department .. .. .. .. 8,634 7 9 1,194 14 2 7,439 13 7 Native Department .. .. .. .. 500 .. 500 Police Department .. .. .. .. 86 17 6 .. 86 17 6 Public Works Department .. .. .. 507 111 . r 507 11 1 305,942 6 11 7,130 14 6 298,811 12 5 Carried forward .. .. .. 713,240 7 9 10,406 13 3 702,833 14 6 Carried forward .. .. .. 29,925,968 9 8 598,006 2 5 29,327,962 7 3

B.—l [FT. ll],

PUBLIC ACCOUNTS, 1936-193 7.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1937—continued.

5

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 29,925,968 9 8 598,006 2 5 29,327,962 7 3 OTHER RECEIPTS—continued. Brought forward .. .. .. 713,240 7 9 10,406 13 3 702,833 14 6 Extibsm, Aeeairs, — New Zealand Reparation Estates .. .. .. 58,470 5 3 337 2 5 58,133 2 10 Export of Bananas from Samoa .. .. .. 95,995 12 2 1 15 9 95,993 16 5 154,465 17 5 338 18 2 154,126 19 3 Justice, — Court Fees, Fines, and Bankruptcy Commission .. 147,538 7 9 5,809 14 3 141,728 13 6 Marine, — Pilotage Rates and Harbour Fees .. .. .. 1,695 10 1 3 14 3 1,691 15 10 Shipping and Seamen Act, 1908 .. .. .. 104,902 18 2 394 10 10 104,508 7 4 Rents of Foreshores, Royalties, &c... .. .. 2,395 14 10 12 9 6 2,383 5 4 Sale of Oysters under Fisheries Act, 1908 .. .. 4,992 14 5 8 19 0 4,983 15 5 Rents from Toheroa Areas.. .. .. .. 391 3 4 .. 391 3 4 Westport Harbour .. .. .. .. 33,504 1 7 82 11 5 33,421 10 2 Whaling Industry License Fees .. .. .. 100 0 0 .. 100 0 0 147,982 2 5 502 5 0 147,479 17 5 Native, — Fees collected in Stamps under the provisions of the Native Land Act, 1931 .. .. .. .. 6,236 14 2 .. 6,236 14 2 PRINTING AND STATIONERY, — General Receipts.. .. .. .. .. 234,512 2 0 3,181 3 9 231,330 18 3 Stamp Duties,— Land Registry and Deeds Register Office Fees .. 64,254 1 7 0 10 0 64,253 11 7 I Tourist and Health Resorts, — Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, 1908 .. .. 101,958 18 4 150 1 6 101,808 16 10 Miscellaneous (details on separate statement) .. 259,356 18 8 186 18 7 259,170 0 1 Recoveries on account of Expenditure of Previous Years (details on separate statement) .. .. 13,912 11 11 3,656 19 0 10,255 12 11 TOTAL, OTHER RECEIPTS .. .. 1,843,458 2 0 24,233 3 6 1,819,224 18 6 TOTAL Revenue .. .. .. 31,769,426 11 8 622,239 5 11 31,147,187 5 9

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-1 937

STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1937.

DETAIL STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1937.

6

Repayment of the Public Debt Act, 1925, Section 12 (a) : — Interest earned by the capital moneys of the Public Debt Redemption Fund held by— £ s. d. Public Trustee .. .. .. .. .. .. .. .. .. 288,978 16 4 State Advances Office .. .. .. .. .. .. .. 96,876 7 11 £385,835 4 3

Interest on Other Public Moneys : — On investments made in respect of the— £ s. d. £ s. d. £ s. d. Deposits Account .. .. .. .. .. 2,435 8 2 Loans Redemption Account .. .. .. .. 569 19 8 Loans Redemption Account (Main Highways moneys) .. 11,491 11 2 Ordinary Revenue Account .. .. .. .. 6,593 1 7 Bank of New Zealand Shares Account: Dividends transferred to Ordinary Revenue Account in terms of section 8 (3), Finance Act, 1926 — Dividend on 500,000 £1 preference A shares .. 50,000 0 0 Pinal dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1936 .. .. 68,750 0 0 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1937 .. .. 31,250 0 0 Half - yearly dividend on 234,375 £1 C long - term mortgage shares to 31st March, 1936 .. .. 7,031 5 0 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 30th September, 1936 .. 7,031 5 0 164,062 10 0 Public Works Pund, General Purposes Account .. .. 63,200 18 8 Receiver-General's Deposit Account .. .. .. 3,349 9 2 Reserve Pund Account .. .. .. .. .. 15,603 15 1 Silver and Bronze Coin Account .. .. .. .. 9,409 12 8 Public Account Cash Balance Investment Account, being amounts allocated in respect of the balances of the — Deposits Account .. .. .. .. 105 4 6 Loans Redemption Account .. .. .. 337119 Local Bodies' Account .. .. .. ... 8 15 5 Ordinary Revenue Account .. .. .. 44 5 4 Public Works Fund, General Purposes Account .. 358 4 5 Reserve Pund Account .. .. .. .. j 30 5 8 Silver and Bronze Coin Account .. .. .. 187 15 7 Suspense Account .. .. .. .. 1,230 6 0 2,302 8 8 279,018 14 10 On £1,226,000 appropriated out of Public Works Fund and paid to Main Highways Account in terms of paragraph (6), section 16, Main Highways Act, 1922— Finance Act, 1930, section 36 .. .. .. .. .. 61,300 0 0 On £463,354, net profits of the Cheviot Estate Account, in terms of section 19 (4) of the Finance Act, 1930 (No. 2) .. .. 18,534 3 0 On amount due from the Public Works Fund —General Purposes Account, in terms of section 38 (3), Native Land Amendment Act, 1936, on account of Native Land Development (on account) .. .. .. .. .. 26,508 4 0 On capital moneys received from sale of Crown lands and paid into the Land for Settlements Account, Land Laws Amendment Act, 1926, section 13— Year 1935-36 (on account) .. .. .. .. .. 34,062 5 2 On value of Crown lands declared to be subject to the Land for Settlements Act, 1925, and former Land for Settlements Acts— Land Laws Amendment Act, 1929, section 47 — Year 1935-36 .. .. .. .. .. .. .. 8,477 12 0 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931 .. .. 3,116 9 9 On loans to earthquake sufferers—Pahiatua earthquake.. .. .. 12 18 0 On loans to local bodies under Local Bodies' Loans Act, 1908 .. .. .. •• •• •• 58,960 15 5 Carried forward .. .. .. .. .. 489,991 2 2

B. — ] [Pt. ll].

PUBLIC ACCOUNTS, 1936-1 937.

DETAIL STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1937—continued.

7

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. 489,991 2 2 Interest on Other Public Moneys—continued. On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. .. .. .. .. 4,462 10 0 On loan of £79,800 to Taieri River Trust in terms of section 3, Taieri River Improvement Amendment Act, 1932-33.. .. .. .. .. .. .. 1,932 6 7 On loans under section 26, Agriculture (Emergency Powers) Act, 1934 .. .. .. .. .. . 555 6 6 On miscellaneous advances — For erection of hostels, &c.— Auckland Grammar School .. .. .. 50 0 0 New Plymouth High School .. .. .. 303 12 4 Timaru High School . . .. .. .. 243 18 0 Wairarapa High School .. .. .. 42 0 0 Whangarei High School .. .. .. 39 7 6 678 17 10 For Native Land Settlement Account—Survey liens .. .. 920 9 6 From Vote " Agriculture," to various agricultural associations .. .. .. .. .. .. 82 9 9 To discharged soldiers under Repatriation Act, 1918 .. .. 383 1 1 To Eastbourne Borough Council for drainage works .. .. 110 4 2 To Egmont National Park Board .. .. .. .. 9511 To Land Settlement Associations — Angland . . .. .. .. . ■ 154 13 8 Auchmore .. .. .. .. .. 82 11 5 Blairgowrie .. .. .. .. • ■ 1,124 5 3 Bruce .. .. ■. .. • • 158 7 10 Chastleton .. .. .. .. .. 268 7 7 Clarkin .. .. .. .. ■ • 271 17 3 Clifton Grove .. .. .. .. .. 696 3 5 Eiffelton .. .. .. ■. ■ • 495 10 0 Glencairn .. .. .. ■. .. 928 7 4 Glengariff .. .. .. • • • ■ 104 14 11 Gleniffer .. .. .. ■ • • • 177 0 2 Hari Hari .. .. . ■ • • • ■ 123 0 6 Kelman .. .. .. . • • • 104 1 6 Lake Alice .. .. .. .. • • 191 9 8 Lansdowne .. .. .. • • • • 36 0 6 Matamau .. .. • • . ■ • • 611 0 0 Melville Downs .. .. •. ■ • 92 12 6 Moorfield . . .. .. ■. . . 169 5 8 Nikau Grange .. .. .. .. • • 25 8 6 Otauiri 976 15 11 Owersby .. .. . ■ . • • • 623 2 10 Quiltowen .. .. .. • • • • 884 4 9 Trentham .. .. .. .. ■ ■ 120 18 8 Waipa .. .. ■. ■ • • • 92 3 10 Wentnor .. .. .. • ■ • • 189 0 5 Woodside .. .. •• •• 20 6 11 8,721 11 0 To Maori Land Boards, under section 340, Native Land Act, 1931 .. . • • • ■ • • • ■ • 35 1 3 To Native Trustee .. .. .. •• •• 934 9 10 To Mount Cook and Southern Lakes Tourist Co., Ltd (lease of Hermitage, Mount Cook) .. .. .. 728 8 10 To Otanomomo River Board, on account of stop-bank.. .. 96 10 6 To Rotorua Golf Club . . .. • ■ •. • • 143 13 6 To Taupiri Drainage Board (protective works) .. .. 152 12 3 To Thames Borough Council, on account of pumpingplant .. • • • • • • ■ • ■ • 40 10 7 To Southland Electric-power Board, in terms of section 34, Finance Act, 1928 .. .. . • •. 264 0 0 To Waiapu Hospital Board .. .. .. .. 26 4 10 To Waitaki Hospital Board .. .. •. .. 59 19 2 Under the Native Land Act, 1931—• Section 521 (2).. .. .. .. •• 4,680 6 0 Section 522 (7).. .. .. •• •• 136 12 4 4,816 18 4 Under the Native Land Amendment Act, 1936, section 48 .. 44 6 8 Under the Small-farm Plan .. .. .. .. 10,763 13 9 Under the Village-homestead Settlement Scheme .. .. 154 18 6 Under section 383 (5), Mining Act, 1926, credited under Finance Act, 1932, section 12 (2).. .. .. .. 103 0 0 29,270 7 3 Miscellaneous interest on— Balance of Post-office Savings-bank Accounts used by Child Welfare Branch, Education Department .. .. 1 14 1 Compensation for improvements, credited under Finance Act, 1932, section 50 .. • • ■ • • ■ 12 8 5 Carried forward .. .. .. .. 14 2 6 526,211 12 6

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 3 6-193 7.

DETAIL STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1937—continued.

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1937.

8

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 14 2 6 526,211 12 6 Interest on Othek Public Moneys—continued. Miscellaneous interest on—continued. Debentures under the Hutt Road Act, 1915 .. .. .. 2,400 0 0 Debentures, shares, and mortgages held as security for payment of tax .. ... •• •• •• 136 16 2 Deposits by High Commissioner .. .. .. .. 12 5 Mortgages due to Reparation Estates .. .. •. 538 19 7 Purchase-moneys in connection with sales of land and buildings— Department of Agriculture .. .. .. 1 14 7 Education Department .. .. .. . ■ 73 18 1 Department of Lands and Survey .. .. 34 8 3 Public Works Department .. .. .. 194 18 11 304 19 10 Purchase-moneys in connection with sales of plant— Public Works Dept. .. .. .. .. • • 35 10 6 Purchase price Waimea-Kumara water-race .. .. .. 85 16 10 1 3,516 18 1 Crown's proportion of Greymouth Harbour Board special coal rate : Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 of the Greymouth Harbour Board Act, 1884 .. .. .. •• 1,675 18 6 £531,404 9 1

£ s. d. £ s. d. £ s. d. Treasury Department— Conscience-money .. .. ■ • • • • • 58 17 7 Exchange, commission, discount, &c. .. .. .. Dr. 0 1 0 Unclaimed moneys— Under Public Revenues Act, 1926, section 30 — Courts of Law Trust .. .. . • • • 58 4 2 Employment deposits .. .. •. • ■ 0 6 6 Goldfields deposits .. .. •• 101119 Labour deposits .. .. • • • • 34 8 5 Land revenue deposits .. .. •• 7160 Marine deposits .. .. • • • • 0 4 0 Mines deposits .. • ■ ■ • • • 0 9 5 Official Assignees' deposits .. •. ■ • 32 1 7 Patents deposits .. •• •• 1164 Probation Officers' deposits .. .. • • 10 0 Stamp Duty deposits .. .. .. • • 0 5 6 Under Public Revenues Act, 1926, section 95 — General estates .. .. ■ • • • -> 826 5 2 Bankruptcy Act, 1908 .. .. .. • • 712 14 0 Rating Act, 1925 .. .. .. • • 520 0 8 Unclaimed land balances .. •• •• 21 15 0 Transfers from Deposits Account — Miscellaneous deposits .. .. •. • • 10 7 7 Unclaimed earnings .. .. • • ■ • 592 12 7 Unpresented cheques .. .. • ■ • • 199 12 5 Dividends unclaimed for over 10 years— £ s. d. 4-per-cent. 1929 stock .. .. 206 15 9 31-per-cent. 1940 stock .. ■ • 16 11 4 4-per-eent. 1943-63 stock .. .. 43 9 8 4J-per-cent. 1940 stock .. .. 18 0 0 3-per-cent. 1945 stock .. .. 4 10 0 1 289 6 9 Bank of England fractions of interest .. .. 169 15 8 Cash seized in gaming raids .. .. • ■ 1 5 0 Excess cash at Government offices .. .. • • 12 2 Interest unclaimed on stock and debentures issued in New Zealand .. .. •• •• 4,825 15 4 Money found by or handed to police officers, &c. s not claimed .. • • • • • • • • 14 1 6 Money found in Government institutions .. .. 0 9 9 Donation received through Pensions Department .. 30 0 0 Donation towards reduction of public debt .. .. 110 Duty on scrap gold and jewellers'sweepings .. 2,717 9 6 Forfeited deposits : Land revenue deposits .. .. 8 14 1 Carried forward .. •• 13,239 8 5

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1936-193 7.

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1937—continued.

2—B. 1 [PT. ll].

9

£ s. d. £ s. d. £ s. d. Brought forward .. .. ... 13,239 8 5 Treasury Department—continued. Half Public Trust Office profits credited in terms of section 24 (1) of the Finance Act, 1929— For year 1935-36 .. .. .. •• 2,709 12 8 Interest received from State Advances Corporation of New Zealand .. .. . ■ ■ • 130 2 9 Miners' rights and prospecting licenses — £ s. d. Fiord County .. .. .. 7 10 0 Sounds County .. •. • • 0 10 0 8 0 0 New Zealand Government's share of profits from Bank of International Settlements.. .. .. ■■ 61 18 10 Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (c), Post and Telegraph Act, 1928— £ s. d. For year 1935—36 (balance) .. .. 22,683 6 10 For year 1936-37 on account) .. 17,316 13 2 40,000 0 0 Post and Telegraph profits— Profits other than Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (d), Post and Telegraph Act, 1928 — For year 1935-36 .. .. .. .. 3,297 14 10 Reserve Bank of New Zealand profits — Balance of profits for year 1935—36, credited in terms of section 36 (c), Reserve Bank of New Zealand Act, 1933 3,012 7 2 For year 1936-37 (on account), credited in terms of section 11, Finance Act, 1934 .. .. •• 100,000 0 0 Gold coin confiscated under section 6, Finance Act, 1934 (No. 3) 55 10 0 Gold forfeited under section 9, Gold Duty Act, 1908 .. 483 4 2 Silver coin confiscated under section 12 (3), Finance Act, 1931 (No. 2) .. .. .. .. •• 22 12 6 Surplus funds, Land Settlement Associations— £ s. d. Waitangi .. .. .. .. 60 16 1 Woodside .. .. .. .. 78 13 5 139 9 6 — — 163,160 0 10 Customs Department :— Fine under Immigration Restriction Act, 1908 .. 200 0 0 Rents of buildings .. .. •• .. •• 78 0 0 Sale of goods seized by Customs, and fees for redemption 4 3 2 5 282 3 2 Land and Income Tax Department :— Unclaimed moneys — Under Unclaimed Moneys Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. ... .. 7,654 7 2 Department oe Internal Affairs : —- Fees and fines, Rotorua Acclimatization District .. 14 0 0 Fees for — Camp sites, licenses, &c... .. .. •• 44 126 Documentary evidence .. .. .. • • 110 Slipway .. .. •• •• •• 12 12 0 Storage of powder .. .. .. •• 1,774 9 4 Passport fees .. .. • • • • • • 4,688 0 4 Rents of — Boat-shed sites .. .. . ■ • • • • 17 19 0 Buildings .. .. • ■ • • • • 133 19 7 Sale of— Fishing and game licenses, Rotorua Acclimatization District .. .. •• •• 2,724 6 5 Publications .. .. .. • ■ • • 18 10 9 Waste paper .. .. .. .. •• 11311 1 F 9,440 14 10 Marine Department :— Rents of buildings .. .. .. .. .. •• 64 13 2 Department of Labour :— Rents of buildings .. .. .. .. • • 58 10 0 Sale of scales (confiscated) .. .. .. .. 0 12 6 —— 59 2 6 Carried forward .. .. .. •• 180,661 1 8

B.—l [FT. ll].

PUBLIC ACCOUNTS, 1936-193 7

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1937—continued.

10

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 180,661 1 8 Native Department :— Repayments on account of loans made from Civil List, Part V .. .. .. .. .. .. .. 35 8 4 Department of Justice and Prisons :— Estreated recognizances .. .. .. .. 2,032100 Forfeited deposits under section 65, Local Elections and Polls Act, 1925 .. .. .. .. .. 1 18 0 King's Counsel fees .. .. .. .. 7 7 0 Rents of buildings .. .. .. .. .. 148 17 5 2,190 12 5 Police Department :— Rents of buildings .. .. .. .. .. 483 9 11 Sale of — Firearms (confiscated) .. .. .. .. 25 17 2 Liquor (confiscated) .. .. .. .. 43 4 6 552 11 7 Naval Defence Department :— Forfeited deferred pay .. .. .. .. 885 11 10 Purchase of discharge by New Zealand ratings .. 155 0 0 Rents of buildings .. .. .. .. .. 358 8 0 1,398 19 10 Defence Department :— Fines .. .. .. .. .. .. 138 Hire of equipment, &c. .. .. .. .. 7119 Purchase of discharges .. .. _. .. 220 0 0 Rents of buildings .. .. .. .. .. 5,148 15 8 5,441 1 1 Public Works Department :— Amounts credited in terms of section 16 (2) of the Finance Act, 1930 (No. 2)— Receipts under section 17 (4) (c), Waihou and Ohinemuri Rivers Improvement Act, 1910— Rents, royalties, &c. .. .. .. .. 290 13 3 Contributions under sections 17 and 18, Waihou and Ohinemuri Rivers Improvement Act, 1910 — Gold-mining companies .. .. .. .. 1,065 1 1 Consolidated Fund — For year 1935-36 .. .. .. .. 1,177 5 9 Gold duty— £ s. d. Ohinemuri County .. .. 726 11 10 Waihi Borough .. .. 200 2 8 — 926 14 6 Payment for privilege of draining into pipe-line, Ellerslie Police-station site .. .. .. .. 1 10 0 Receipts from irrigation and water-supply schemes .. 19,682 10 7 Rents of buildings .. .. .. .. .. 3,708 2 3 Water-power license revenue .. .. .. 1,471 8 6 28,323 5 11 Department of Lands and Survey :— Hauraki Plains Act, 1926— Rates .. .. .. .. .. .. 1,277 10 11 Miscellaneous receipts .. .. .. .. 685 1 5 Kauri-gum Industry Account— Miscellaneous receipts .. .. .. .. 13 17 6 Proceeds sale of Rutherglen Hall .. .. .. 5 9 6 Rangitaiki Land Drainage Act, 1910— Rates .. .. .. .. .. .. 14,267 11 5 Miscellaneous receipts .. .. .. .. 3,559 158 Scenery Preservation receipts .. .. .. 1 120 0 0 Swamp Land Drainage Act, 1915 —Miscellaneous receipts 285 10 10 Swamp Land Drainage Amendment Act, 1928, section 2— General rate for administration and maintenance .. 1,102 17 5 Special rate for interest and repayment of loans .. 1,593 16 5 I 23,911 11 1 Carried forward .. .. .. .. 242,514 11 11

B.—l [Pt. ll] .

PUBLIC ACCOUNTS, 19 3 6-1 9 37.

DETAIL STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1937—continued.

11

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 242,514 11 11 Department oe Agriculture :— Rents of buildings .. .. .. .. .. .. 1,41466 Department oe Industries and Commerce, Tourist, and Publicity : — Overcharges on bookings, &c., unclaimed .. .. 194 15 0 Profit on sale of wheat .. .. .. .. 11,020 13 2 Rents of buildings .. .. .. .. .. 449 5 7 11,664 13 9 Department oe Scientieic and Industrial Research : — Fees for analyses .. .. .. .. .. .. 175 16 9 Mines Department :— Commission on coal and goldfields revenue collected .. 549 6 11 Forfeited deposits .. .. .. .. .. 56 13 0 Hire of drills, &c. .. .. .. .. .. 542 10 1 Rents of buildings .. .. .. .. .. 23 12 6 Rent of plant .. .. .. .. .. 38 7 6 Sales under section 226, Mining Act, 1926 .. .. 16 2 6 1,226 12 6 Department oe Health : — Rents of buildings .. .. .. .. .. .. 432 2 2 Mental Hospitals Depabtment :—• Rents of buildings .. .. .. .. .. .. 218 3 Education Department :— Pees for teachers' certificates, licenses, &c. .. .. 67 0 0 Rents of buildings .. .. .. .. .. 1,520 13 7 Unclaimed earnings .. .. .. .. 132 14 8 1,720 8 3 £259,170 0 1

B.—l. [Ft. ll].

PUBLIC ACCOUNTS, 1936-1937

DETAIL STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937. Ordinary Revenue Account.

12

£ s. d. £ s. d. £ s. d. Legislative Department :— Sale of surplus and obsolete stores .. .. •• 17 5 10 Teeasuby Department :— Repayment of loans to agricultural associations .. 288 1 7 Sale of surplus and obsolete stores .. .. •• 1,487 0 4 in Customs Depabtment :— Sale of surplus and obsolete stores .. .. •. •• -loo Stamp Duties Depabtment :— Sale of surplus and obsolete stores .. .. • • • • 33 b 1 Depabtment of Inteenal Afeaibs : — Sale of surplus and obsolete stores .. .. • • • • 1 Depabtment of External Affairs : —- Refund of insurance on copra-drier destroyed by fire .. 594 5 1 Sale of surplus and obsolete stores .. .. •• 166 5 9 r _ 760 10 10 Maeine Depabtment : —• • Sale of surplus and obsolete stores .. .. .. • • Depabtment of Labour :• — Sale of surplus and obsolete stores ... .. .. •• 10b 3 / Native Depabtment : — Sale of surplus and obsolete stores .. .. .. • • *>' 18 Valuation Depabtment :— Sale of surplus and obsolete stores Electoral Depabtment :— Sale of surplus and obsolete stores .. .. .. • • 0 10 o Department of Justice and Prisons: — Sale of surplus and obsolete stores .. .. .. • • 124 10 a Police Department :— Recovery of extradition expenses .. .. .. 45 0 0 Sale of — Surplus and obsolete stores .. .. .. 361 18 7 Troop horses .. .. .. • • • • 96 9 0 Naval Defence Department :— Refund balance of advances to Admiralty, 31st March, 1936 .. •• •• •• •• •• 1,010 13 a Defence Department :— Amount incorrectly charged to vote " Defence "in previous years .. .. .. • • • • • • " 1 J Carried forward .. .. .. • • 4,840 11 7

B.—l [PT. lIJ.

PUBLIC ACCOUNTS, 193 6-1 937.

DETAIL STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937—continued. Ordinary Revenue Account—continued.

13

— - j I £ s. d. £ s. d. £ s. d. Brought forward . . •• 4,840 11 7 Public Works Department : — Balance of superannuation moneys applied in part restitution of defalcations, Wairoa office .. • • • • ' '' Sale of surplus and obsolete stores .. .. •• 100 0 0 1(l Department of Lands and Survey : — Payment for services rendered during period 1918-23 .. Dr. 4 14 0 Sale of surplus and obsolete stores .. • • • • 1,144 19 1 Department of Agriculture :— Refund of loss on fertilizers for farmers .. • • 11 a r Repayment of loans, Poroti Block .. .. •• 11 4 5 Sale of surplus and obsolete stores .. •• 5 11 4 Department of Industries and Commerce, Tourist, and Publicity : — ( Instalments on account of advance to Rotorua Golf Club 130 7 4 Recovery of passenger-booking moneys written off in r previous years • • • • • • • • • • Is 17 o Sale of— , Live-stock .. .. • • • ■ • • , Surplus and obsolete stores .. •• 11 Department oe Scientific and Industrial Research : Sale of surplus and obsolete stores .. • • • ■ • • 3- 0 U Mines Department : — Recovery of expenses in obtaining mineral-prospecting warrant over asbestos .. •• •• •• 112 12 2 Repayment of subsidies — „ Big River Gold Mines, Ltd. .. •• 1,313 19 6 Golden Dawn Gold Mines, Ltd. .. .. • • 349 9 9 Sale of surplus and obsolete stores .. .. •• 39 0 0 , j 2,015 1 5 Transport Department :— Refund in connection with railway passes not used .. 80 7 7 Sale of surplus and obsolete stores .. .. •• 0 4 0 80 11 7 Department of Health — Sale of surplus and obsolete stores .. .. • • • • 1 - J ° Mental Hospitals Department :— Sale of surplus and obsolete stores .. .. • • • • i51 Education Department : — Refund of amounts overclaimed on account of school buildings, &c. .. .. •• •• J Sale of surplus and obsolete stores .. . • • ■ 190 14 10 Pensions Department Sale of surplus and obsolete stores National Provident and Friendly Societies Department : — 9 11 H Sale of surplus and obsolete stores .. .. •• - 10 001 11 8 UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS. Department: of Internal Affairs: — _ Refund of insurance on property at Pahiatua .. . • ■ • Department of Agriculture :— Refund part grant to Massey Agricultural College for river-protection work .. .. • • ■ • • • " sō 1 " 234 j £10,255 12 11j

B. —1 [Pt. ll].

PUBLIC ACCOUNTS, 1936-19 37.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE, and of RECOVERIES in respect of such DISBURSEMENTS, for the FINANCIAL YEAR ended 31st March, 1937. Debt Services—Interest.

14

Gross Interest due and Nature of Security. Maturity Date. Eate charged to Ordinary per Cent. Revenue Account for Year ended 31st March, 1937. £ s. d. Debentures .. .. .. .. 15th December, 1925 .. .. 4J 72 18 11 Debentures .. .. . . .. 1st August, 1926 .. .. 6~ 34 10 0 Debentures .. .. .. .. 1st August, 1927 .. . . 5J 16 3 Stock and Debentures .. .. 15th November, 1927 .. .. 5 475 3 4 Stock .. .. .. .. 20th April, 1929 .. .. 5 32 10 0 Debentures .. .. .. .. 1st July, 1930 .. .. .. 5i 32 16 3 Stock .. .. .. .. 15th July, 1930 .. .. 5 7 10 0 Debentures .. .. .. .. 1st September, 1930 .. .. 4-l : 1,001 5 0 Debentures .. .. .. .. 15tli December, 1930 .. .. 4|- 0 4 6 Stock and Debentures .. .. 15th December, 1930 .. .. 5J 0 5 6 Stock and Debentures .. .. 1st August, 1931 .. .. 6 13 19 3 Stock .. .. .. .. 15th February, 1932 .. .. 5J 0 11 Stock and Debentures .. .. 15th January, 1933 .. .. 5 J 375 3 2 Stock and Debentures .. .. 15th August, 1933 .. .. 51 22 8 7 Debentures .. .. .. .. 15th December, 1935 .. .. 4J 0 ! 4 Stock and Debentures .. .. 1st February, 1936 .. .. 5|- 40 18 5 Stock and Debentures .. .. 15th February, 1937 .. .. 51 43 11 8 Stock and Debentures .. .. 15th February, 1937 .. .. 5J 24 5 7 Stock .. .. .. .. 1st September, 1937 .. .. 5 1 2 3 Stock and Debentures .. .. 1st September, 1937 .. .. 5£ 78 5 1 Stock and Debentures .. .. 15th November, 1938 .. .. 41 2,144 8 8 Stock and Debentures .. .. 20th April, 1939 .. .. 4J 248 19 3 Stock and Debentures .. .. 15th January, 1940 .. .. 4 2 418 3 11 Stock and Debentures .. .. 15th June, 1940.. .. .. 5 5 4 1 Debentures .. .. .. .. 15th December, 1940 .. .. 4j- 3 7 6 Debentures .. .. .. .. 1st January, 1941 .. .. 4J, 2 5 0 Debentures .. .. .. .. 1st September, 1941 . . .. 4|- 330 4 0 Stock .. .. .. .. 1st September, 1941 .. .. 5| 185 19 3 Stock and Debentures .. .. 15th November, 1941 .. .. 3f 7 6 3 Stock .. .. .. .. 15th March, 1943 .. .. 3J 7,480 6 3 Stock and Debentures .. .. 15th February, 1946 .. .. 4 2,887 4 9 Stock and Debentures .. .. 15th April, 1949 .. .. 4 494 18 11 Stock .. .. .. .. 15th May, 1952 .. .. 3£ 412 6 8 [ Stock and Debentures .. ..I 15th June, 1955.. .. ... 4 1,048 17 10 Totals in respect of previous years .. .. .. .. .. 19,928 18 6 Debentures .. .. .. .. Various .. .. .. 4| 2,631 10 6 Stock and Debentures .. .. 15th February, 1937 .. .. 5J 23,986 11 0 Stock .. .. .. .. 15th February, 1937 .. .. 5J 13,103 15 0 Stock .. .. .. .. 15th April, 1937 .. .. 3 15,000 0 0 Stock .. .. .. .. 1st September, 1937 .. .. 5 571 0 0 Stock .. .. .. .. 1st September, 1937 .. .. 5J 6,147 18 0 Stock .. .. .. .. 28th February, 1938 .. .. 3J 7,700 0 0 Stock .. .. .. .. 15th May, 1938 .. .. 3£ 7,812 10 0 Stock .. . . .. .. 15th November, 1938 .. .. 3 84 6 0 Stock .. .. .. .. 15th November, 1938 .. .. 4£ 743 8 0 Stock .. .. .. .. 20th April, 1939 .. .. 4J 117 0 0 Stock .. .. .. .. 1st January, 1940 .. .. 3| 601,178 12 4 Stock .. .. .. .. 15th January, 1940 . . .. 3f 333 15 0 Stock and Debentures .. .. 15th January, 1940 .. .. 4 497,075 0 0 Stock .. .. .. .. 15th September, 1940 .. .. 3J 16,250 0 0 Debentures .. .. .. .. 1st July, 1941 .. .. .. 4£ 463 10 0 Debentures .. .. .. .. 1st August, 1941 .. .. 4J 315 0 0 Stock .. .. .. .. 1st September, 1941 .. .. 5J 131 5 0 Stock and Debentures .. .. 15th November, 1941 .. .. 3f 143,730 3 4 Stock .. .. .. .. 1st March, 1942 .. .. 4 1,480 0 0 Stock .. .. .. .. 15th March, 1943 .. .. 3J 478,546 8 6 Stock .. .. .. .. 15th March, 1943 .. .. 4 293 8 0 Stock .. .. .. .. 1st March, 1944 .. .. 4J 330,284 10 6 Debentures .. .. .. .. 15th February, 1945 .. .. 5 9,975 0 0 Stock .. .. .. .. 1st March, 1945 .. .. 4J 341,140 16 8 Stock .. .. .. .. 1st April, 1945 .. .. 3 188,236 2 8 Stock .. .. .. .. 1st January, 1946 .. .. 5 644,305 10 2 Stock and Debentures .. .. 15th February, 1946 . . . . 4 393,705 0 0 Stock .. .. .. .. 1st April, 1946 . . .. 3 5,882 14 11 Stock .. .. .. .. 1st April, 1946 . . .. 4 10,203 11 3 Stock .. .. .. .. 1st November, 1947 .. .. 4| 504,972 7 10 Debentures .. .. . . .. 1st January, 1949 . . .. 4 420 0 0 Stock and Debentures .. .. 15th April, 1949 .. .. 4 358,687 16 0 Stock .. .. .. .. 15th December, 1949 .. .. 5 375,000 0 0 Carried forward .. .. .. 4,980,508 10 8

B.—l [Fx. ll].

PUBLIC ACCOUNTS, 1936-193 7.

STATEMENT of the DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Debt Services—Interest—continued

Domicile of Gross Interest paid, 1936 37. £ s. d. London .. .. .. .. .. .. 5,294,087 19 4 Australia .. .. .. .. .. 79,771 11 5 New Zealand .. .. .. .. 4,628,915 210 £10,002,774 13 7

15

Gross Interest due and Nature of Security. Maturity Date. -^ 6 , _ charged to Ordinary per Cent. .Revenue Account for Year ended 31st March, 1937. £ s. d. Brought forward .. .. .. .. 4,980,508 10 8 Debentures .. .. .. .. 1st June, 1950.. .. .. 4§ 5 14 3 Stock .. .. .. 15th December, 1950 .. .. 3J 8,750 0 0 Stock and Debentures .. .. 1st February, 1951 .. .. 5| 112,345 17 2 Stock .. .. .. .. 1st August,"l951 .. .. 6 176,099 13 1 Stock .. .. .. .. 15th May, 1952 .. .. 3J 437,226 1 1 I Stock .. .. .. .. 15th May, 1952 .. .. 4 58 14 0 Stock .. .. .. .. 14th July, 1952 .. .. 4 10,400 0 0 Stock .. .. .. .. 1st February, 1954 .. .. 3J 175,000 0 0 Stock and Debentures .. .. 15th June, 1955.. .. .. 4 399,109 8 5 Stock .. .. .. .. 1st July, 1955 .. .. 3 290,000 0 0 Stock and Debentures .. .. 1st January, 1956 .. .. 3 10,584 6 0 Debentures .. .. .. .. 1st January, 1956 .. .. 3J 129 14 2 Stock .. .. .. .. 1st January, 1956 .. .. 4 4,000 0 0 Debentures .. .. .. .. 29th April, Ī956 .. .. 4f 3 18 0 Stock .. .. .. .. 15th January, 1957 .. .. 2£ 35,425 0 0 Stock and Debentures .. .. 15th January, 1957 .. .. 3 1,407 0 0 Stock .. .. .. .. 15th January, 1953-57 .. .. 3J 2,021 16 11 stock .. .. .. .. 15th January, 1957 .. .. 3J 79,861 13 4 Stock .. .. .. .. 1st February, 1957 .. .. 3 8,621 11 0 Stock .. .. .. .. 15th May, 1957 .. .. 2J 35,425 0 0 Stock .. .. .. .. 15th May, 1957 .. .. 3 15,072 16 0 Stock .. .. .. .. 15th May, 1957 .. .. 3| 83,550 13 6 Stock .. .. .. .. 15th August, 1957 .. .. 2J 35,425 0 0 Stock .. .. .. .. 15th August, 1957 .. .. 3 170,177 18 10 Stock .. .. .. .. 15th August, 1957 .. .. 4 64,088 4 10 Stock .. .. .. .. 15th February, 1958 .. .. 2£ 35,425 0 0 Stock .. .. .. .. 15th February, 1958 .. .. 3J 78,054 15 9 Stock .. .. .. .. 1st March, 1958 .. .. 4J 865,145 18 6 Stock .. .. .. .. 15th June, 1958.. .. .. 35,425 0 0 Stock .. .. .. .. 15th June, 1958.. .. .. 3| 84,000 0 0 Stock .. .. ., 15th September, 1958 .. .. 2J 35,425 0 0 Stock .. .. .. .. 15th September, 1958 .. .. 3J 84,000 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 2-J- 35,425 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 3 102,080 2 3 Stock .. .. .. .. 15th March, 1959 .. .. 3 106,859 4 3 Stock .. .. .. .. 15th March, 1959 .. .. 3f 84,000 0 0 Stock .. .. .. .. 15th March, 1959 .. .. 4 1,624 18 4 Stock .. .. .. .. 15th July, 1959 .. .. 3 137,339 16 2 Stock .. .. .. .. 15th July, 1959 .. .. 3f 14,250 0 0 Stock .. .. .. .. 15th October, 1959 .. .. 3 51,600 0 0 Stock .. .. .. .. 15th November, 1959 .. .. 3 127,366 1 0 Stock .. .. .. .. 15th October, 1960 .. .. 3£ 139,618 10 0 Stock .. .. .. .. 1st February, 1963 .. .. 4 435,385 2 2 Stock .. .. .. .. 1st November, 1971 .. .. 5 250,000 0 0 Floating Debt —i.e., Treasury Bills .. .. .. 58,254 5 7 Deed of Hypothecation .... .. .. 86 268 9 10 Total interest charged to Ordinary Revenue Account in respect of 1936-37 .. 9,982,845 15 1 Grand total .. .. .. .. .. .. .. 10,002,774 13 7 Less amounts recovered from other accounts .. .. .. .. 2,398,306 2 1 Net amount of interest charged to Ordinary Revenue Account for year ended £7,604,468 11 6 31st March, 1937

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 936- 1 9 37.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and of RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1937. Debt Services.

16

Gross Amount Net Amount charged to RptovmHm charged to Ordinary Bevenue Ordinary Bevenue Account. Account. £ s. d. £ s. d. £ s. d. Interest (details as shown in foregoing statement) .. 10,002,774 13 7 2,398,306 2 1 7,604,468 11 6 AMORTIZATION OF DEBT. Sinking Fund. Finance Act, 1928, Section 13 Westport Harbour Act, 1920, — Westport Harbour Board Act, 1884— Sinking Fund in respect of loans raised by Westport Harbour Board — Annual payment in terms of section 13 (4) (a) .. 7,000 0 0 .. 7,000 0 0 Amount paid in terms of section 13 (4) (d), being 4J per cent, in respect of £85,750 paid by the Public Trustee to 31st March, 1936, for redemption of loans .. .. •• •• 3,858 15 0 .. 3,858 15 0 Total, Sinking Fund .. .. 10,858 15 0 .. 10,858 15 0 Repayment of Funded Debt. Repayment of Funded Debt (in terms of section 8 of the Finance Act, 1922, under Memorandum of Agreement with the Imperial Government dated 6th September, 1922)* .. . • ■ • • • • • • • • • • • •• Total, Repayment of Funded Debt* Repayment of the Public Debt Act, 1925. Repayment os the Public Debt Act, 1925 :— Section 11 (a), — Amount transferred to the Public Debt Repayment Account, being contribution for the Year 1936-37 of J per cent, on the public debt within the meaning of the Act outstanding at 31st March, 1936 (-J per cent. on £210,862,371 0s': 9d.) 1,054,311 17 1 .. 1,054,311 17 1 Amount transfened to the Public Debt Repayment Account, being contribution of J per cent, on £13,272,248 12s., debt redeemed under the Act to 31st March, 1936 .. .. .. .. 66,361 4 10 .. 66,361 4 10 Section 11 (6), — Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £13,272,248 12s., debt redeemed under the Act to 31st March, 1936 .. .. .. .. 464,528 14 0 .. 464,528 14 0 Amount transferred to the Public Debt Repayment Account, being contribution of 3| per cent, on £1,691,188, 9s. 9d., debt redeemed under the Act during the year 1936-37, computed from the dates of redemption to 31st March, 1937 .. .. 39,306 0 4 .. 39,306 0 4 Total, Repayment of the Public Debt 1,624,507 16 3 .. 1,624,507 16 3 Act, 1925 SECURITIES REDEEMED. New Zealand Loans Act, 1932 : — General Purposes Account, — 4|-per-cent. debenture matured 15th December, 1925.. 5 0 0 .. 5 0 0 Repayment of Advances in Terms of Deed of Hypothecation dated 15th February, 1933. Finance Act, 1931 (No. 4), Section 7 (2): — Repayment of portion of amounts advanced .. .. 200,000 0 0 200,000 0 0 Total, Repayment of Advances .. 200,005 0 0 200,000 0 0 5 0 0 Carried forward .. .. .. 11,838,146 4 10 2,598,306 2 1 9,239,840 2 9 * Payments suspended following Hoover proposals regarding war debts.

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1936-1937.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Debt Services—continued.

3 —B. 1 [PT. llj.

17

Gross Amount Net Amount charged to Recoveries charged to Ordinary lie venue !tecoverie_. Ordinary Revenue Account. Account. £ s. d. £ s. <1. £ a. d. Brought forward .. .. •• 11,838,146 4 10 2,598,306 2 1 9,239,840 2 9 SECURITIES REDEEMED —continued. Transfer to Loans Redemption Account. Public Revenues Act, 1926, Section 135 (4): — Amount transferred to the Loans Redemption Account for the redemption of Main Highways loans, representing proportion of the interest on the balance of the Loans Redemption Account earned by moneys held in that account for the redemption of Main Highways loans .. ;■ •• •• 11,095 3 0 .. 11,095 3 0 j Amount transferred from Ordinary Revenue Account for redemption of loans, — Fruit-preserving Industry Account .. .. ■■ 10,710 0 0 Cold Storage Advances Account .. . • •• 14,310 0 0 General Purposes Relief Account .. .. ■ • 30,000 0 0 55,020 0 0 .. 55,020 0 0 Total, Transfer to Loans Redemption — ———- Account 66,115 3 0 .. 66,115 3 0 ADMINISTRATION AND MANAGEMENT. New Zealand Loans Act, 1932, Section 62 (3) Stamp duty on transfers of New Zealand Consolidated Stock 5,823 12 6 Less Amounts recovered from — £ s. d. Electric Supply Account .. .. 126 8 0 Land for Settlements Account .. 14 2 5 State Advances Account— Settlers Branch .. . ■ 494 10 2 Workers Branch .. •• 517 12 8 .— .. 1,152 13 3 4,670 19 3 New Zealand Loans Act, 1932, Section 61 Charges and expenses of raising loans,— Issues in renewal and conversion— Ordinary Revenue Account .. .. .. 5,822 9 1 .. 5,822 9 1 Public Works Fund — General Purposes Account .. .. .. 6,967 0 10 .. 6,967 0 10 Electric Supply Account .. .. .. 858 11 11 858 11 11 Discharged Soldiers'Settlement Account .. .. 1,411 15 10 1,411 15 10 Land for Settlements Account .. .. .. 2,520 13 2 2,520 13 2 Main Highways Account .. . • • • 747 0 0 747 0 0 State Advances Account — Advances to Settlers Branch .. .. .. 2,486 1111 .. 2,4861111 Advances to Workers Branch .. .. .. 2,429 14 1 .. 2,429 14 1 State Forests Account .. .. • • • • 599 5 8 599 5 8 •• War Expenses Account .. .. .. • • 28 19 2 .. -8 19 2 Westport Harbour Account .. .. .. 0 0 3 .. 0 0 3 23,872 1 11 6,137 6 7 17,734 15 4 New Zealand Debt Conversion Act, 1932-33, Section 19 (3) — Costs, charges, and expenses of conversion— Premiums paid in cash .. .. .. 31 17 5 .. 31 17 5 23,903 19 4 6,137 6 7 17,766 12 9 New Zealand Loans Act, 1932 :— — Section 24 (1), — Amount paid Bank of England for half years ended 31st October, 1935, 30th April, 1936, and 31st October, 1936, for management of New Zealand loans — Consolidated Stock .. .. .. . • 59,054 13 9 Amount paid to the Reserve Bank of New Zealand for year ended 31st March, 1937, for management of New Zealand Government loans .. .. 6,910 8 10 Less amounts recovered from— £ s. d. General Purposes Relief Account 3 14 10 Electric Supply Account .. 4,388 11 11 Discharged Soldiers Settlement Account .. • • ■ ■ 308 12 11 Land for Settlements Account. .. 1,546 11 3 Main Highways Account .. 392 13 8 State Coal-mines Account .. 24 11 0 State Forests Account .. 196_0_5_ 6,859 16 0 59,105 6 7 Total, Administration and Management 95,692 14 5 14,149 15 10 81,542 18 7 11,999,954 2 3 2,612,455 17 11 9,387,498 4 4

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 936-1 937.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Debt Services—continued.

18

Gross Amount Net Amount charged to Recoveries charged to Ordinary Eevenue ' Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought, forward .. .. ! 11,999,954 2 3 2,612,455 17 11 9,387,498 4 4 PAYMENTS ON GUARANTEED LOANS. Land Settlement Finance Act, 1909 : — Section 13 (1), — ' Interest, and principal in arrear made' good under Government guarantee — Angland Land Settlement Association .. . . 5,209 9 9 Hournranai Land Settlement Association .. .. 55 0 2 ! Carried forward .. .. .. 5,264 9 11 Cess Repayment by Associations under subsection (5) — Angland Land Settlement Association .. .. 96 5 2 Auchmore Land Settlement Association . .. 10 4 4 Blairgowrie Land Settlement Association . .. 29 6 11 Clarkin Land Settlement Association .. .. 1,663 6 3 Glencairn Land Settlement Association .. .. 3,653 12 0 Hari Hari Land Settlement Association .. .. 82 15 8 Lake Alice Land Settlement Association . . . . 588 7 2 Lansdowne Land Settlement Association .. . . 555 1 6 JJikau Grange Land Settlement Association .. . . 147 7 6 Otauiri Land Settlement Association .. .. .. 2,56548 Owersby Land Settlement Association .. .. 0 9 11 Quiltowen Land Settlement Association . . 508 14 8 Waipa Land Settlement Association .. . . .. 1,818 17 8 Woodside Land Settlement Association .. .. 1,338 10 3 13,058 3 8 Or. 7,793 13 9 Local Bodies' Loans Amendment Act, 1908:— Section 10,' —■ Subsidies on instalments of sinking fund — Cambridge Borough Council, due 30th April, 1936 .. 25 0 0 Christehurch City Council, due 31st March, 1937 . . 71 5 0 Grey Lynn Borough Council, due 1st April, 1936 .. 225 0 0 Levin Borough Council, due 1st April, 1936 .. 135 0 0 Port Chalmers Borough Council, due 31st March, 1937 17 10 0 Taihape Borough Council, due 1st April, 1936 .. 106 5 0 Taihape Borough Council, due 31st March, 1937 .. 18 15 0 598 15 0 | ; . . ! 598 15 0 Local Bodies' Loans Act, 1926, Section 76 :— Payments to State Advances Office by way of subsidy on instalments due by local authorities in respect of loans for roading outlying districts .. .. .. 5 00 .. j 500 Total, Payments on Guaranteed Loans 5,868 4 11 13,058 3 8 | Gr. 7,189 18 9 Total, DEBT Services .. .. 12,005,822 7 2 2,625,514 1 7 |9,380, 308 5 7

B.—l [PT. ll],

PUBLIC ACCOUNTS, 1 936-1 937.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1937. Other Services.

19

Groaa Amount Net Amount . . charged to Recoveries charged to Act - Ordinary Revenue Kecoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. EDUCATION. Grants and Subsidies. University Colleges. Land Act, 1924 : — Section 297 (a), — Transfer to Vote, Education, of that portion of the National-endowment Revenue for the Year ended 31 March, 1936, paid to the Universities under Section 32 of the New Zealand University Amendment Act, 1914 .. .. .. • • 13, «46 10 2 Education Boards, ifee. Land AOT, 1924 : — Section 297 (b), — Transfer to Vote, Education, of the residue to 31 March, 1936, of National-endowment Revenue .. .. 81,879 1 1 , .. 95,525 11 3 Total, Education .. .. j 95,525 11 3 ■■ 95,525 11 3 - j GRANTS AND SUBSIDIES. Payment to Racing Clubs of Proportion of Totalizator Duty. Finance Act, 1935 (No. 2), Section 17:— Refunds to racing clubs of proportion of totalizator duty .. 43,116 5 6 J .. 43,116 5 6 Subsidies to Superannuation Funds. I Finance Act, 1936 : — Section 23, — Government Railways Superannuation Fund .. 65,000 0 0 Public Service Superannuation Fund . . . . 20,000 0 0 Teachers'Superannuation Fund .. .. 115,000 0 0 200,000 0 0 — .. 200,000 0 0 Miscellaneous Grants and Subsidies. Land Act, 1924 :— Sections 139 and 358,— Amount paid by Receivers of Land Revenue into Local Bodies' Deposit Accounts for payment to local authorities in respect of rents, royalties, &c. (" thirds," " fourths," and " halves ") — £ s. d. National-endowment revenue .. 3,579 6 4 Territorial revenue .. .. 5,445 14 6 — 9,025 0 10 1 .. 9,025 0 10 Waihou and Ohinemuri Rivees Improvement Act, 1910, Section 17 (4) (d), and Appropriation Act, 1916, Section 27 : —- Contributions towards interest and cost of administration and maintenance of Waihou and Ohinemuri Rivers Improvement Works, — On account of year 1935-36 .. .. 1,177 5 9 .. 1,177 5 9 Total Grants and Subsidies .. 253,318 12 1 .. 253,318 12 1 Carried forward .. •• •- 348,844 3 4 .. 348,844 3 4

B.—l [PT. ll],

PUBLIC ACCOUNTS, 1936- 193 7.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Other Services—continued.

20

Gross Amount Net Amount Act. „ charged to Recover».) charged to Ordinary Revenue ' Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s, d. Brought forward .. .. .. 348,844 3 4 .. 844 3 4 SALARIES AND HONORARIA. Legislative. Civil List Act, 1920 :— Part III, Section 16, — Speakers of both Houses and Chair- £ s. d. men of Committees .. .. 2,680 10 6 Part III, Section 17, — Members of the Legislative Council.. 11,200 3 1 Members of the House of Representatives .. .. .. .. 29,207 12 6 Part IV, Section 22, — Officers of Legislative Council and House of Representatives .. 2,152 17 6 — 45,241 3 7 45,241 3 7 .. 45,241 3 7 Justice. Judicature Amendment Act, 1920:— Section 3, — The Judges— The Chief Justice— Myers, Sir M., P.C., G.C.M.G., K.B., salary, 1 April, 1936, to 31 March, 1937 .. .. .. 2,250 0 0 The Puisne Judges— Ostler, H. H., salary, 1 April, 1936, to 31 March, 1937 2,000 0 0 Reed, Sir J. R., C.B.E., salary, 1 April, 1936, to 31 March, 1937 .. .. .. .. 2,000 0 0 Smith, D. S., salary, 1 April, 1936, to 31 March, 1937 2,000 0 0 Blair, A. W., salary, 1 April, 1936, to 31 March, 1937 2,000 0 0 Kennedy, R., salary, 1 April, 1936, to 31 March, 1937 2,000 0 0 Fair, A., salary, 1 April, 1936, to 31 March, 1937.. 2,000 0 0 Callan, J. B., salary 1 April, 1936, to 31 March, 1937 2,000 0 0 Northeroft, H. E., salary, 1 April, 1936, to 31 March, 1937 .. .. .. .. .. 2,000 0 0 Bubal Mobtgagobs Final Adjustment Act, 1934-35, Section 7, and Mortgagors and Lessees Rehabilitation Act, 1936, Section 3 :— J udge of the Court of Review— Johnston, H. F., salary, I April, 1936, to 31 March, 1937 .. .. .. .. .. 2,000 0 0 20,250 0 0 .. 20,250 0 0 Other Salaries. Industrial Conciliation and Arbitration Act, 1925 :— Section 64, —- Judge of the Arbitration Court— Page, E., salary, 1 April, 1936, to 31 March, 1937 .. 2,000 0 0 Public Revenues Act, 1926 :— Section 6, — Salary, Controller and Auditor - General (Campbell, G. F. C., C.M.G.), 1 April, 1936, to 3 March, 1937 .. 1,166 1 0 Finance Act, 1919 :— Section 23, — Acting Public Service Commissioner— Thomson, A. !)., salary, 1 April, 1936, to 31 July, 1936 458 7 0 Assistant Acting Public Service Commissioner— Mark, T., salary, 1 April, 1936, to 14 August, 1936.. 447 17 5 Finance Act, 1936 :— Section 41 (2), — Public Service Commissioners — Boyes, J. H., salary, 15 August, 1936, to 31 March, 1937 .. .. .. .. .. 786 5 11 Mark, T., salary, 15 August, 1936, to 31 March, 1937 785 14 4 5,644 5 8 .. 5,644 5 8 Total, Salaries and Honoraria .. 71,135 9 3 .. 71,135 9 3 Carried forward .. .. .. 419,979 12 7 J .. 419,979 12 7

B. —1 [PT. HI.

PUBLIC ACCOUNTS, 193 6-1937.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Other Services—continued.

21

Gross Amount Net Amount , . charged to Recoveries charged to Act. Ordinary Revenue , recoveries. Ordinary Revenue Account. | Account. £ s. d. £ s. d. £ s. d. Brought forward 419,979 12 7 419 > 979 12 7 HIGHWAYS. Tire-tax, Fees, and Fines transferred to Main Highways Account. Finance Act, 1927 (No. 2): — Section 24 (1), — Transfer to Main Highways Account as under — £ s. d. i Tire-tax .. .. •• 138,894 8 10 Motor-vehicles fees, fines, &e. .. 493,626 5 4 — 632,520 14 2 — .. 632,520 14 2 Tax on Motor-spirits transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (1) (a) :■ — Allocation of residue after deduction of expenses,*— 92 per cent, of residue for period 1 April, 1936, to Ml March 1937 •• •• 1,697,942 3 0 31 JVlarcn, Lvot .. 1,697,942 3 0 Tax on Motor-spirits paid to Boroughs. Motor-spirits Taxation Act, 1927 : — Section 9 (1) (6), — Allocation of residue after deduction of expenses,* Residue paid to Borough Councils— 8 per cent, for period 1 January, 1936, to 31 December, 1936 .. .. .. 153,976 2 3 — .. 153,976 2 ô Motor-vehicles : Mileage-tax and Penalties. Mileage-tax and Penalties transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (1) (a), and Motor-vehicles Amendment Act, 1934-35 :— Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. .. 2,485 10 8 Section 4 (6) (6), Other motor-vehicles 804 14 3 — 3,290 4 11 Mileage-tax and Penalties paid to Boroughs. Motor-spirits Taxation Act, 1927, Section 9 (1) (b), and ! Motor-vehicles Amendment Act, 1934-35: — Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. • • 235 1 7 Section 4 (6) (6), Other motor-vehicles 53 15 11 w 288 17 6 3,579 2 5 .. 3,579 2 5 Expenses of collecting and making Refunds. \ Finance Act, 1927 (No. 2): — Section 24 (3), — Transfer to the credit of Vote, Customs, in respect of the expenses incidental to the collection of tire-tax .. 828 9 8 Motor-spirits Taxation Act, 1927 : —• Section 7, —• Expenses of collecting tax on motorspirits paid to the credit of Vote, Customs for the period 1 March, £ 8. d. 1936, to 31 December, 1936 .. 16,685 17 3 Expenses of refunding tax on motorspirits paid to the Post Office for the period 1 January, 1936, to 31 December, 1936 .. .. 3,910 9 6 20,596 6 9 21,424 16 5 .. 21,424 16 5 TOTAL, Highways 2,509,442 18 3 .. 2,509,442 18 3 (juried forward ~ ~ 2,929,422 10 10 .. 2,929,422 10 10 • No deduction has been made in respect of any expenses incidental to the allocation of the residue.

8.~ 1 [PT. ll].

PUBLIC ACCOUNTS, 1 936- 1 93 7.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Other Services—continued.

22

Gross Amount Net Amount Act. _ charged to Recoveries charged to Ordinary Revenue recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 2,929,422 10 10 .. 2,929,422 10 10 EXCHANGE. J?inanoe Act, 1932 :— Section 55, — Exchange on remittances of public moneys to or from any country beyond New Zealand .. .. 2,005,016 12 7 423,665 9 10 1,581,351 2 9 Total, Exchange .. .. .. 2,005,016 12 7 423,665 9 10 Jl,581,351 2 9j ADVANCES. . On Account of other Governments. Finance Act, 1930 (No. 2): — Section 7, — Advances made on behalf of other Governments— British Guiana .. .. .. .. .. 112 6 5 Or. 112 0 5 Canada .. .. .. .. .. 61 12 7 221 12 10 Or. 160 0 3 Commonwealth .. .. .. .. 26,752 17 9 19,881 11 6 6,871 6 3 Falkland Islands .. .. .. .. 771 11 6 700 19 9 70 11 9 Fiji • • • • • • • ■ .. 110 .. 110 Imperial Government .. .. .. 26,875 10 11 21,396 13 3 5,478 17 8 Sarawak .. . . . . .. . . 131 5 0 63 5 4 67 19 8 Tanganyika Territory . . .. . . . . 107 9 0 107 9 0 54,701 7 9 42,483 18 1 12,217 9 8 Miscellaneous Advances. Education Reserves Act, 1928 :— Section 29 (1), — Amount recovered from the Greymouth and Hokitika High Schools Deposits Account, being part of amount paid as compensation for improvements on Reserve 121b, Block V, Poerua Survey District, forming part of the endowments of the Greymouth and Hokitika High Schools, in respect of expenditure incurred during the year 1930-31. . .. .. . . 400 0 0 Or. 400 0 0 TOTAL, Advances .. .. .. 54,701 7 9 42,883 18 1 11,817 9 8 OTHER SPECIAL ACTS. Pensions. Old-aye Pensions. Land Act, 1924 :— Section 298, — Application of national-endowment revenue in payment of old-age pensions .. .. .. .. 40,939 10 6 .. 40,939 10 6 Other Pensions. J udicature Act, 1908 : — Sections 12-14, — Superannuation allowances— Chapman, Sir F. R., 1 April, 1936, to 24 June, 1936 252 15 7 Stringer, Sir T. W., 1 April, 1936, to 31 March, 1937 j 750 0 0 Adams, A. S., 1 April, 1936, to 31 March, 1937 . . 666 13 0 Herdman, Sir A. L., 1 April, 1936, to 31 March, 1937 1,083 7 0 2,752 15 7 .. 2,752 15 7 TOTAL, Pensions .. .. .. 43,692 6 1 .. 43,692 6 1 Carried forward .. .. .. 43,692 6 1 .. 43,692 6 1 Carried forward .. .. .. 4,989,140 11 2 466,549 7 11 4,522,591 3 3

B.—l [PT. IT].

PUBLIC ACCOUNTS, 1936-193 7.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Other Services—continued.

23

Gross Amount Net Amount charged to Rcnnverlps charged to Act ' Ordinary Revenue Ordinary lie-venue Account. Account. £ a. d. £ s. d. £ a. d. Brought forward . . ■. • • 4,989,140 11 2 466,549 7 11 4,522,591 3 3 - OTHER SPECIAL ACTS —continued. Brought forward .. .. •. 43,692 6 1 .. 43,692 6 1 Miscellaneous. Appropriation Act, 1926 :— Section 15, — Travelling-expenses of His Excellency the GovernorGeneral and staff in excess of amount provided under the Civil List Act, 1920 .. .. .. 2,197 18 11 2 10 0 2,195 8 11* Family Protection Act, 1908: — Section 34 (2). — Refund of death duties paid in excess ... .. 130 5 2 .. 130 5 2 Finance Act, 1926 :— Section 16, —• Refund of jury fees .. .. ■ ■ • • 24 0 0 .. 24 0 0 Finance Act, 1930, Section 53 (4), and Finance Act, 1931 (No. 2), Section 25 (2) (b) :— Land assurance claims admitted and paid in connection with losses sustained through errors in the definitions of boundaries .. .. • ■ • • • • 64 4 0 .. 64 4 0 Finance Act, 1932-33 :— Section 7, — Refund of taxation on interest — £ s. d On Rural Advances bonds .. 40,388 5 0 On Land Settlement Association's debentures .. .. .. 99 0 0 40,487 5 0 .. 40.487 5 0 Finance Act (No. 3), 1934 :— Section 8, — Interest on income-tax paid in advance .. .. 7,153 3 5 .. 7,153 3 5 Land Act, 1924 :— Section 295 (2), — Administration expenses of national-endowment land .. 6,853 8 0 .. 6,853 8 0 Mortgagees' Indemnity (Workers Charges) Act, 1927, Section 5, and Finance Act, 1930, Section 53 r Compensation to mortgagees .. .. .. 12 0 0 .. 12 0 0 Native Purposes Act, 1931 :■ — Section 51, — Thirteenth annual payment to Arawa District Trust Board for the benefit of the Arawa Tribe.. ... 6,000 0 0 . . 6,000 0 0 Section 54, — Tenth annual payment to Tuwharetoa Trust Board for benefit of Tuwharetoa Tribe in connection with Lake Taupo claims .. •• ■■ •• 3,000 0 0 .. 3,000 0 0 Public Revenues Act, 1926 : — Section 151, — Free issue of official postage-stamps to members of the House of Representatives and to members of the Legislative Council .. .. .. 2,114 0 0 .. 2,114 0 0 Carried forward .. .. 111,728 10 7 2 10 0 111,726 0 7 Carried forward .. .. 4,989,140 II 2 466,549 7 11 4,522,591 3 3 | * See also £2,500 under Civil List, Part I (B.-l [Pt. I]).

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-1 9 3 7.

DISBURSEMENTS and RECOVERIES under SPECIAL ACTS of the LEGISLATURE—continued. Other Services—continued.

24

Gross Amount Net Amount Act, charged to n„„nv.rin« charged to Ordinary Revenue ' Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 4,989,140 11 2 466,549 7 11 4,522,591 3 3 OTHER SPECIAL ACTS —continued. Brought forward .. .. .. 111,728 10 7 2 10 0 111,726 0 7 Miscellaneous —continued. Rural Advances Act, 1926 :— Section 8 (2), — Interest paid on Rural Advances bonds— 5-per-cent. bonds to mature 15 September, 1947 — £ s. d. Interest due 15 September, 1933 1 5 0 Interest due 15 March, 1934 .. 1 5 0 Interest due 15 September, 1934 1 5 0 Interest due 15 March, 1935 .. 1 5 0 Interest due 15 September, 1935 8 15 0 Interest due 15 March, 1936 .. 3,871 5 0 Interest due 15 September, 1936 105,045 0 0 Interest due 15 March, 1937 .. 101,121 5 0 210,051 5 0 Less amount recovered from State Advances Office .. 167,245 5 2 42,805 19 10 5-per-cent. bonds to mature 15 September, 1938 — £ s. d. Interest due 15 September, 1936 250 0 0 Interest due 15 March, 1937 .. 250 0 0 ■ 500 0 0 Less amount received from State Advances Office . ■ 500 0 0 Southland Electric Power Supply Act, 1936 :— Section 8 (2) (/), — Interest on debentures .. .. .. .. 2,594 17 11 .. 2,594 17 11 TOTAL, OTHER SPECIAL ACTS .. .. 324,874 13 6 167,747 15 2 157,126 18 4 TOTAL, OTHER Services .. .. 5,314,015 4 8 j 634,297 3 1 4,679,718 1 7

B.—l [PT. ll],

PUBLIC ACCOUNTS, 19 3 6-1 937.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under the RURAL INTERMEDIATE CREDIT ACT, 1927, Section 16. Advances to the Rural Intermediate Credit Board.

Note.—In terms of the Rural Intermediate Credit Act, 1927, the amounts advanced and outstanding at any time shall not exceed in the aggregate the sum of £400,000. Every advance shall be free of interest for the period of ten years immediately succeeding the date on which the first such advance is made. After the expiration of the said period of ten years interest shall be payable half-yearly, at such rate as the Minister of Finance shall from time to time determine.

STATEMENT of BALANCES OUTSTANDING on 31st March, 1937, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS.

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1937, showing the SERVICES for which they were issued.

4 —B. 1 [PT. ll],

25

One-third of Two-thirds of Advance to be Dafp on whioh Date from which Advance (in Cash) credited to the Rural Total Advance Date of Advance. Term. Interest becomes for the Purpose of Intermediate Credit in Terms of p y ' payable. carrying on Business Redemption Fund Section 16. under the Act. in Terms of Section 17 (1). I Years. £ s. d. £ s. d. £ s. d. June 30,1928.. 20 June 29,1948. . June 30, 1938 3,400 0 0 1,700 0 0* 5,100 0 0 June 30,1928.. 20 June 29,1948. . „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 July 31,1928.. 20 July 30,1948. . „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Aug. 15,1928.. 20 Aug. 14,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Aug. 21,1928.. 20 Aug. 20. 1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Sept. 13,1928.. 20 Sept. 12,1948.. „ „ 5.000 0 0 2,500 0 0* 7.500 0 0 Oct. 3,1928.. 20 Oct. 2,1948.. „ „ 5,000 0 0 2,500 0 0* 7.500 0 0 Oct. 8,1928.. 20 Oct. 7,1948.. ,. „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 19,1928.. 20 Oct. 18,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Nov. 8,1928.. 20 Nov. 7,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Dec. 21,1928. . 20 Dec. 20,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 AprillO, 1929.. 20 April 9,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 16, 1929.. 20 May 15,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 27, 1929.. 20 May 26, 1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 4,1929.. 20 Jane 3,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Jane 27, 1929.. 20 June 26, 1949.. „ „ 8,000 0 0 4,000 0 0* 12,000 0 0 June 28, 1929.. 20 June 27, 1949.. „ „ 30,000 0 0 15,000 0 0* 45,000 0 0 Aug. 28, 1929.. 20 Aug. 27, 1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Sept. 16, 1929.. 20 Sept. 15, 1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 3, 1929.. 20 Oct. 2,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 24,1929.. 20 Oct. 23,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Nov. 5, 1929.. 20 Nov. 4,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 April 16, 1930.. 20 April 15,1950.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 1,1930.. 20 April 30,1950.. „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 May 30,1930.. 20 May 29, 1950.. „ „ 20,000 0 0 10,000 0 0* ! 30,000 0 0 June 17, 1930.. 20 June 16, 1950.. „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 ; June 30, 1930.. 20 June 29, 1950.. I „ „ 20,270 0 0 10,130 0 0* 30,400 0 0 Total amount advanced prior to 31st March, 1931 .. £266,670 0 0 £133,330 0 0* £400,000 0 0 * Securities issued in lieu of cash, in terms of subsection (4) of section 17.

Name of Government. Ba i? 1 J e -«? ute i a ?SS? at 31st March, 1D37. £ s. d. Canada .. .. .. .. .. .. .. .. 61 12 7 Commonwealth of Australia .. .. .. .. .. 22,286 14 10 Falkland Islands .. .. .. .. .. .. 70 11 9 Imperial Government—General Advances .. .. .. .. 19,368 15 5 Sarawak .. .. .. .. .. ,. ., 67 19 8 Union of South Africa .. .. .. .. .. .. 114 6 Total .. .. .. .. .. .. .. £41,857 8 9 Notb.—-Details of transactions are shown on page 22.

Consolidated Fund : — Ordinary Revenue Account, — Votes— £ s. d. Customs .. .. .. ,. .. .. .. .. .. .. 237 12 7 Internal Affairs .. .. .. .. .. .. .. ,. ,. 109 0 0 External Affairs .. .. .. .. .. .. .. .. 2,031 10 9 Justice and Prisons .. .. .. .. .. .. .. ., 25 12 3 Police .. .. .. .. .. .. .. .. .. .. 286 Naval Defence .. .. .. .. .. .. .. .. 5,367 18 3 Industries and Commerce, Tourist, and Publicity .. .. .. .. .. 608 9 9 Education .. .. .. .. .. .. ,. . .. 23 4 8 Pensions.. .. .. .. .. .. .. .. .. .. 4,331 7 8 General Imprest .. .. .. .. .. .. .. .. 4,155 10 8 General Services .. .. .. .. .. .. .. .. .. 106,153 19 9 Total .. .. .. .. .. .. .. £123,046 14 10

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1986-1937.

SUMMARY of ACCOUNTS of LOCAL BODIES for the FINANCIAL YEAR ended 31st March, 1937.

26

Balances on nonoiw-a Payments and Balances on 1st April, 1936. Jieeeipts. Transfers. 81st March, 1937. £ s. d. £ s. d. £ s. d. £ s. d. ENDOWMENTS OF LAND. Habboub Boabd — (Greymouth Harbour Board Act, 1884, Section 7) — Greymouth .. .. .. 91 17 0 1,812 9 5 1,233 16 11 370 9 6 Counties :— (Land Act, 1924, Sections 138 (b) and 357, and Finance Act, 1924, Section 17 (2) )— Fiord .. .. .. .. 161 7 0 .. .. 161 7 0 Sounds .. .. .. 1,263 16 10 0 16 2 59 9 7 1,205 3 5 Taupo .. .. .. .. 720 0 7 259 1 6 150 3 4 828 18 9 2,145 4 5 259 17 8 209 12 11 2,195 9 2 TOTAL, Endowments OF LAND .. 2,2.37 1 5 1,772 7 1 1,443 9 10 2,565 18 8 GOLDFIELDS REVENUE. (Mining Act, 1926, Section 447.) Counties : —- Ashburton .. .. .. .. 0 10 0 0 10 0 Bay of Islands .. .. .. .. 11 10 6 3 2 6 8 8 0 Bruce .. .. .. .. 0 5 0 0 15 0 1 0 0 duller 96 12 3 1,251 9 10 1,155 14 11 192 7 2 Clutha .. .. .. .. .. 050 .. 050 Collingwood .. .. .. 46 4 6 239 6 8 272 9 8 13 1 6 Cook .. .. .. .. 0 10 0 .. 0 10 0 Coromandel .. .. .. 27 9 0 335 14 7 30] 18 7 61 5 0 Dannevirke .. .. .. 0 5 0 .. 0 5 0 Great Barrier Island .. .. 0 5 0 39 16 3 23 18 9 i<3 2 6 Grey ■■ .. .. .. 247 1 0 7,229 16 6 6,363 2 2 1,113 15 4 Hawke's Bay .. .. .. 050 .. 050 Hokianga .. .. .. .. 100 050 0 15 0 Horowhenua .. .. .. 050 0 15 0 100 Hutt .. .. .. .. .. 050 050 Inangahua .. .. .. 249 0 1 1,895 1 8 1,722 5 8 421 16 1 Kairanga .. .. .. .. 050 050 Kowai .. .. .. .. .. 050 050 Bake .. .. .. .. 35 0 4 544 4 2 523 9 9 55 14 9 Makara .. .. .. .. .. 0 15 0 0 15 0 Mamototo .. .. .. 65 10 5 283 3 4 272 19 0 75 14 9 Marlborough .. .. .. 40 2 9 255 10 6 252 9 6 43 3 9 Masterton .. .. .. 0 10 0 .. 0 10 0 Murchison .. .. .. 23 2 11 462 15 9 413 9 9 72 8 11 Ohinemun .. .. .. 21 0 11 499 11 6 356 2 5 164 10 0 ™ ko •• 15 13 7 15 8 7 0 5 0 Pohangma .. 0 15 0 0 10 0 0 5 0 Selwyn .. .. .. .. 0 15 0 19 1 8 19 16 8 Southland .. .. .. 11 3 9 289 12 1] 274 3 3 26 13 5 Stewart Island .. .. .. .. 2 16 9 2 16 9 Taieri .. .. .. .. 1 0 0 18 0 0 18 15 0 0 5 0 iakaka .. .. .. .. 7 4 4 43 6 10 40 6 2 10 5 0 Thames .. .. .. ., 7 5 0 273 10 7 256 0 9 24 14 10 Tuapeka 18 18 3 718 1 10 646 9 7 90 10 6 43 10 0 1,256 14 7 1,252 16 6 47 8 1 Waihemo 65 11 3 183 1 9 199 2 6 49 10 6 Waikouaiti .. .. .. 050 0 10 0 050 0 10 0 Waimea .. .. .. .. 3 8 9 64 14 11 57 17 9 10 5 11 Wairoa .. .. .. .. .. 050 0 5 0 Waitaki .. .. .. .. 14 1 9 88 14 3 90 15 0 12 1 0 Waitemata .. .. .. .. 050 .. 050 Waitomo .. .. .. .. .. 150 0 10 0 0 15 0 w i 6 J 4 1 0 91 12 11 86 13 11 9 0 0 Westland .. .. .. 67 5 8 5,124 1 4 4,679 19 3 511 7 9 Whangarei 1 5 0 34 7 9 29 16 6 5 16 3 Whangaroa .. .. .. .. 050 050 1,098 13 11 21,280 2 11 19,339 0 10 3,039 16 0 Carried forward .. 1,098 13 11 21,280 2 11 19,339 0 10 3,039 ĪŌT"

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 9 36-1 93 7.

SUMMARY of ACCOUNTS of LOCAL BODIES—continued.

27

Balances on tj p Payments and Balances on 1st April, 1936. receipts. Transfers. 31st March, 1937. £ s. d. £ s. d. £ s. d. £ a. d. GOLDFIELDS REVENUE —continued. {Mining Act, 1926, Seotion 447.) Brought forward .. 1,098 13 11 21,280 2 11 19,339 0 10 3,039 16 0 Boboughs :— Alexandra .. .. .. 050 050 0 10 0 Brunner .. .. .. .. .. 8 17 6 176 7 10 0 Greymouth .. .. .. 050 10 89 426 6 11 3 Hokitika .. .. .. •• •• 326 226 100 Kumara .. .. •. • • 3 0 0 8 10 0 9 15 0 1 15 0 Naseby .. .. .. .. 050 050 0 10 0 Ross .. .. .. .. 18 8 0 155 17 3 152 5 3 22 0 0 Runanga .. .. .. .. .. 050 050 Te 4roha . .. .. .. 61 1 2 196 15 0 236 16 2 21 0 0 Thames .. .. .. 7 12 4 182 14 9 170 2 4 20 4 9 Waihi .. .. .. .. 48 18 3 1,095 11 4 930 1 10 214 7 9 139 14 9 1,662 12 1 1,507 18 1 294 8 9 TOTAL, Goldfields REVENUE.. 1,238 8 8 22,942 15 0 20,846 18 11 3,334 4 9 GOLD DUTY. (Gold Duty Act, 1908, Section 12.) Counties :— Coromandel .. . - • • 0 19 5 38 1 7 36 5 10 2 15 2 Ohinemuri .. 0 2 0 1,188 14 1 1,177 2 3 11 13 10 Thames .. . .. .. 8 1 0 83 14 5 86 15 11 4 19 6 9 2 5 1,310 10 1 1,300 4 0 19 8 6 Boboughs:— Thames .. .. .. .. 0 0 4 63 16 3 61 3 7 2 13 0 Waihi .. .. .. •• 6,789 16 0 6,789 16 0 0 0 4 6,853 12 3 6,850 19 7 2 13 0 9 2 9 8,164 2 4 8,151 3 7 22 1 6 Less adjustments between accounts, being amount transferred from Waihi Borough to Ohinemuri County in terms of Order in Council dated 21st July, 1913 .. ' .. 350 0 0 350 0 0 Total, GOLD DUTY .. 9 2 9 7,814 2 4 7,801 3 7 22 1 6 FEES AND FINES. (Auctioneers Act, 1928, Section 42.) Cities : — Auckland .. 1,212 0 0 1,212 0 0 Christohurch .. .. .. 1,001 0 0 55 10 0 1,056 10 0 Dunedin .. .. .. .. 731 10 0 326 10 0 1,058 0 0 Invercargiil .. . ■ . • 500 10 0 38 10 0 539 0 0 Nelson .. .. . • • • • • 38 10 0 38 10 0 Palmerston North .. .. .. .. 134 0 0 134 0 0 Wanganui .. .. •. 154 0 0 192 10 0 192 10 0 154 0 0 Wellington .. .. .. .. 1,979 0 0 286 10 0 1,692 10 0 2,387 0 0 3,976 10 0 4,517 0 0 1,846 10 0 Counties :— Akaroa .. .. .. .. 77 0 0 .. 77 0 0 Amuri .. .. •. • • 77 0 0 .. 77 0 0 Ashburton .. .. .. 154 0 0 115 10 0 154 0 0 115 10 0 Bay of Islands .. .. .. .. 47 0 0 47 0 0 Carried forward .. 308 0 0 162 10 0 355 0 0 115 10 0

B.—l [Pt. 11].

PUBLIC ACCOUNTS, 1936-1 937.

SUMMARY of ACCOUNTS of LOCAL BODIES—continued.

28

Balance on T?p/. P infs p amn(1Tlfa j Balance on 1st April, 1936. receipts. Payments. | 31st March: 1987 _ : i I FEES AND FINES—continued. £ s. d. £ s. d. £ s. d. £ s. d. (Auctioneers Act, 1928, Section 42.) Counties—continued. Brought forward .. 308 0 0 162 10 0 335 0 0 115 10 0 Chatham Islands .. .. .. .. 8 10 0 8 10 0 Cheviot .. .. .. .. 115 10 0 .. 115 10 0 Clifton .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Ellesmere .. .. .. 154 0 0 .. 154 0 0 Geraldine.. .. .. .. 38 10 0 .. 38 10 0 Hauraki Plains .. .. .. .. 38 10 0 38 10 0 Hawera .. .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Heathcote .. .. .. 38 10 0 .. 38 10 0 Hobson .. .. .. .. .. 47 0 0 47 0 0 Horowhenua .. .. .. .. 38 10 0 38 10 0 Hutt .. .. .. .. .. 38 10 0 .. 38 10 0 Inangahua .. .. .. .. 38 10 0 .. 38 10 0 Inglewood .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Kairanga .. .. .. .. .. 38 10 0 38 10 0 Kawhia .. .. .. .. .. 38 10 0 .. 38 10 0 Kowai .. .. .. .. 115 10 0 .. 115 10 0 Levels .. .. .. .. .. 38 10 0 .. 38 10 0 Mackenzie .. .. .. 115 10 0 77 0 0 115 10 0 77 0 0 Malvern .. .. .. .. 38 10 0 .. 38 10 0 Mangonui .. .. .. .. 77 0 0 38 10 0 38 10 0 Maniototo .. .. .. 38 10 0 . . 38 10 0 Marlborough .. .. .. 38 10 0 .. 38 10 0 Masterton .. .. .. .. 154 0 0 .. 154 0 0 Matamata .. .. .. .. 38 10 0 .. 38 10 0 Oroua .. .. .. .. .. 77 0 0 77 0 0 Oxford .. .. .. .. 77 0 0 .. 77 0 0 Patea .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Piako .. .. .. .. 38 10 0 .. 38 10 0 Pohangina .. .. .. .. 38 10 0 .. 38 10 0 Rangiora .. .. .. .. .. 38 10 0 .. 38 10 0 Rodney .. .. .. .. 38 10 0 .. 38 10 0 Southland .. .. .. 77 0 0 38 10 0 115 10 0 Springs .. .. .. 38 10 0 .. 38 10 0 Stratford .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Taranaki .. .. .. .. 115 10 0 77 0 0 115 10 0 77 0 0 Tauranga .. .. .. .. .. 38 10 0 .. 38 10 0 Thames .. .. .. .. .. 38 10 0 38 10 0 Tuapeka .. .. .. .. .. 77 0 0 77 0 0 Waihemo .. .. .. .. 38 10 0 .. 38 10 0 Waikato .. .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Waimate .. .. .. .. 38 10 0 115 10 0 38 10 0 115 10 0 Waipa .. ., .. .. 38 10 0 .. 38 10 0 Wairewa .. .. .. .. 77 0 0 .. 77 0 0 Wairoa .. .. .. .. 17 0 0 17 0 0 25 10 0 8 10 0 VVaitaki .. .. .. .. 192 10 0 .. 192 10 0 Waitomo .. .. .. .. .. 38 10 0 .. 38 10 0 Wanganui .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Whakatane .. .. .. .. 38 10 0 .. 38 10 0 Whangarei .. .. .. .. 77 0 0 77 0 0 2,173 0 0 1,890 10 0 2,746 0 0 1,317 10 0 Boroughs : — Alexandra .. .. .. .. 38 10 0 38 10 0 Ashburton .. .. .. .. 115 10 0 .. 115 10 0 Balclutha .. .. .. 192 10 0 115 10 0 231 0 0 77 0 0 Blenheim .. .. .. 154 0 0 403 10 0 249 10 0 308 0 0 Cambridge .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Cromwell .. .. .. .. 38 10 0 38 10 0 Dannevirke .. .. .. 115 10 0 77 0 0 154 0 0 38 10 0 Dargaville .. .. .. .. 77 0 0 77 0 0 Devonport .. .. .. .. 38 10 0 38 10 0 Feilding .. .. .. .. 115 10 0 154 0 0 154 0 0 115 10 0 Geraldine .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Gisborne .. .. .. .. .. 346 10 0 346 10 0 Gore .. .. .. .. 77 0 0 154 0 0 231 0 0 Greymouth .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Hamilton .. .. .. 231 0 0 192 10 0 231 0 0 192 10 0 Hastings .. .. .. .. 77 0 0 154 0 0 231 0 0 Hawera .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Hokitika .. .. .. .. 77 0 0 1. 77 0 0 Inglewood .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Levin .. .. .. .. .. 38 10 0 .. 38 10 0 Lower Hutt .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Carried forward .. 1,34-7 10 0 2,251 10 0 2,405 10 0 1,193 10 0

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1936-1937.

SUMMARY of ACCOUNTS of LOCAL BODIES—continued.

29

Balance on Rpwintq Pavments Balance on 1st April, 1936. receipts. Payments. slgt Marohj 1937> FEES AND PINES —continued. £ s. d. £ s. d. £ s. d. £ s. d. (Auctioneers Act, X928, Section 42.) Boroughs—continued. Brought forward .. 1,347 10 0 2,251 10 0 2,405 10 0 1,193 10 0 Lyttelton .. .. .. 38 10 0 .. 38 10 0 Marton .. .. .. .. 77 0 0 134 0 0 134 0 0 77 0 0 Masterton .. .. .. .. 77 0 0 ■ . 77 0 0 Matamata .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Milton . . .. .. .. 77 0 0 77 0 0 154 0 0 Morrinsville .. .. . ■ 38 10 0 154 0 0 77 0 0 115 10 0 Napier .. .. .. .. 77 0 0 38 10 0 115 10 0 New Plymouth .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Ngaruawahia .. .. .. 38 10 0 .. 38 10 0 Oamaru .. .. .. •. 115 10 0 38 10 0 154 0 0 Opotiki .. .. .. - ■ - • 38 10 0 38 10 0 Otahuhu .. .. .. .. .. 77 0 0 77 0 0 Pahiatua .. .. .. •. . ■ 77 0 0 38 10 0 38 10 0 Palmerston .. .. .. . - 38 10 0 38 10 0 Picton ,. .. .. .. . . 38 10 0 38 10 0 Pukekohe.. .. .. .. 38 10 0 115 10 0 115 10 0 38 10 0 Raetihi .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Rangiora.. .. .. .. 77 0 0 77 0 0 115 10 0 38 10 0 Riccarton.. .. .. .. 115 10 0 .. 115 10 0 Richmond .. .. ■ • .. 38 10 0 38 10 0 Riverton .. .. .. .. 38 10 0 .. 38 10 0 Rotorua .. .. .. .. .. 115 10 0 .. 115 10 0 Stratford .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Taihape .. .. .. . ■ •. 38 10 0 •. 38 10 0 Tapanui .. .. .. .. • • 38 10 0 38 10 0 Taumarunui .. .. .. 231 0 0 .. 231 0 0 Tauranga ■. .• .. 38 10 0 38 10 0 38 10 0 38 10 0 Te Aroha .. .. .. .. 38 10 0 .. 38 10 0 Te Awamutu .. .. .. 154 0 0 192 10 0 192 10 0 154 0 0 TeKuiti .. .. .. .. 77 0 0 .. 77 0 0 Te Puke .. .. •. • • •■ 38 10 0 38 10 0 Temuka .. .. .. .. 38 10 0 115 10 0 77 0 0 77 0 0 Timaru .. .. .. .. 269 10 0 363 10 0 325 0 0 308 0 0 Waimate .. .. .. .. 38 10 0 115 10 0 38 10 0 115 10 0 Waipukurau .. .. .. 77 0 0 192 10 0 269 10 0 Wairoa .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Waitara .. .. .. .. . • 57 0 0 18 10 0 38 10 0 Westport .. .. .. .. 38 10 0 . . 38 10 0 Whakatane .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Whangarei .. .. . ■ • ■ 77 0 0 77 0 0 Winton .. .. .. .. 115 10 0 38 10 0 154 0 0 3,503 10 0 5,039 0 0 5,732 0 0 2,810 10 0 Town Boards :— Edendale .. .. .. .. 38 10 0 38 10 0 Hunterville .. .. .. 38 10 0 . . 38 10 0 Johnsonville .. .. .. .. 115 10 0 115 10 0 Kaikohe .. .. .. .. . . 38 10 0 38 10 0 Kaitaia .. .. .. •. ■ • 8 10 0 8 10 0 K.,mn .. .. .. .. .. 38 10 0 38 10 0 Kaponga .. .. .. .. . . 38 10 0 •. 38 10 0 Otautau .. .. .. .. 77 0 0 .. 77 0 0 Otorohanga .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Papakura .. .. .. .. 38 10 0 38 10 0 Putaruru .. .. .. .. 77 0 0 38 10 0 38 10 0 Tuakau .. 77 0 0 77 0 0 Wyndham .. .. .. 77 0 0 .. 77 0 0 231 0 0 509 0 0 509 0 0 231 0 0 Total, PEES AND Eiues .. 8,294 10 0 11,415 0 0 13,504 0 0 6,205 10 0 STAMP DUTY ON INTEREST. (National Expenditure Adjustment Act, 1932, Section 47.) Various local bodies .. .. .. 100 0 0 . . 72 13 10 27 6 2 ADVANCE ACCOUNTS. (Public Revenues Act, 1926, Section 146.) Greymouth Harbour Board .. .. Dr. 042 11137 1195

B.~—l [Pt. ll].

PUBLIC ACCOUNTS, 193 6-193 7.

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1937.

30

B.—J [PT. II]. 30 PUBLIC ACCOUNTS, 19 36-193 7. SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1937. Dpnnsit, ArcnnnH Balances on HoppintB Payments and Balances on Deposit Accounts. lBt ApriI _ 1936 _ Receipts. Transfers. 31st March, 1937. £ s. d. £ s. d. £ s. d. £ s. d. Auctioneers Act, 1928, section 8 .. 191 2 11 64 11 10 255 14 9 Dairy-produce Export Levies .. .. 8,629 2 2 25,660 11 11 34,289 9 9 0 4 4 Deposits on Contracts .. .. .. 35 0 0 4,695 12 6 4,650 13 6 79 19 0 Distribution of Wool Profits .. .. 2,417 13 .. .. 2,417 1 3 Earthquake Relief Fund (West Coast) .. 3 6 4 578 14 5 581 9 0 0 11 9 Education Reserves Act, 1928 — Sales of Land under section 27 — Primary Education Endowments .. 31,611 1 0 9,251 4 6 .. 40,862 5 6 Secondary Education Endowments — Auckland Provincial District .. 827 19 9 7 0 0 .. 834 19 9 Taranaki Provincial District .. 264 14 0 .. .. 264 14 0 Hawke's Bay Provincial District .. 24 7 2 .. .. 24 7 2 Otago Provincial District .. .. 428 12 9 12 0 0 .. 440 12 9 Primary Education Endowment Deposit Account .. .. .. .. .. 118,183 4 8 81,846 3 3 36,337 1 5 Secondary Education Endowment Deposit Account— Auckland Provincial District .. .. 956 15 6 3,666 6 1 3,577 14 9 1,045 6 10 Taranaki Provincial District .. .. 488 5 0 1,219 1 1 1,217 15 8 489 10 5 Wellington Provincial District .. .. 1,728 4 0 4,060 2 0 3,860 2 7 1,928 3 5 Hawke's Bay Provincial District.. .. 1,023 4 11 1,938 8 1 2,235 1 6 726 11 6 Nelson Provincial District .. .. 230 4 9 311 10 7 488 12 11 53 2 5 Marlborough Provincial District .. .. 26 2 6 77 11 3 73 16 3 29 17 6 Otago Provincial District .. .. 501 16 11 2,609 3 5 2,004 6 6 1,106 13 10 Fisheries Act, 1908 .. .. .. 006 .. .. 006 General Assembly Library Fund .. .. .. 175 0 3 175 0 3 General Purposes Relief Account .. .. 25,430 19 5 1,088 5 0 4,220 3 11 22,299 0 6 Gold Duty Suspense Account .. .. 1,210 4 4 2,331 6 10 1,210 4 4 2,331 6 10 Greymouth and Hokitika High School Acts, 1883 .. . . .. .. .. 234 18 0 324 0 8 431 7 11 127 10 9 Hauraki Plains Drams Deposit Account .. 10 0 0 .. .. 10 0 0 Hawke's Bay Earthquake Relief Fund .. 4 10 3 .. 4 10 3 ! Honey-export Control Act, 1924 .. .. 1 12 10 453 1 3 417 9 4 37 4 9 Hospitals and Charitable Institutions Act, 1926 34 9 1 593 4 10 535 18 6 91 15 5 Hunter Soldiers'Assistance Trust Account .. 3,713 2 3 2,227 19 3 2,623 14 7 3,317 6 11 Immigration Restriction Act, 1908 .. 1,780 0 0 5,500 0 0 2,720 0 0 4,560 0 0 Imperial Pensions .. .. .. 34,440 6 6 210,180 0 0 205,863 16 6 38,756 10 0 Interest on Cash Balance Investments Account 221 4 1 4,357 5 8 3,886 18 10 691 10 11 Kauri-gum Industry Account .. .. 747 2 9 76 17 9 84 3 6 739 17 0 King George V. Memorial Fund Deposit Account .. .. .. .. • • 49 19 9 .. 49 19 9 Meat-export Control Act, 1921-22 .. .. 2,594 16 2 46,756 5 6 46,776 3 4 2,574 18 4 Mining Act, 1926 .. .. .. 1,145 4 4 229 8 2 1,197 12 1 177 0 5 Miscellaneous .. .. .. .. 37,089 9 9 3,316,540 3 4 3,329,449 2 0 24,180 11 1 Money-order Settlement Account .. .. 4,707 2 10 85,529 1 10 66,877 13 4 23,358 11 4 Moumahaki Endowment— Revenue Account .. .. .. 74 1 0 666 8 11 731 12 5 8 17 6 Capital Account .. .. .. 994 12 10 .. .. 994 12 10 Navy Office Deposit Account .. .. 3,737 8 3 20,429 1 4 21,320 6 3 2,846 3 4 Nelson Rifle Prize Fund .. .. .. 1,088 3 6 39 8 10 19 10 0 1,108 2 4 Nelson Rifle Prize Fund Investment .. Dr. 1,000 0 0 .. .. Dr. 1,000 0 0 New Zealand Reparation Estates .. .. 57 15 11 457 10 9 282 13 0 232 13 8 New Zealand University Endowment — Westland .. .. .. .. 3,356 10 8 196 2 6 4 18 9 3,547 14 5 North Island Experimental Dairy School .. 11,601 14 5 505 17 6 507 17 6 11,599 14 5 Official Assignees'Balances .. .. 15,805 18 6 3,800 0 0 8,934 18 6 10,671 0 0 Orchard-tax Act, 1927 .. .. .. 1,440 12 1 2,258 11 6 2,320 5 7 1,378 18 0 Payments through the High Commissioner .. 7,705 3 6 791,430 8 11 592,904 12 5 206,231 0 0 Promotion of Health Fund .. .. 297 14 6 8,563 8 10 8,477 2 3 384 1 1 Receipts by the High Commissioner for Payment in New Zealand .. .. .. 3,716 1 4 42„954 18 4 45,751 14 8 919 5 0 'Receiver-General's Deposit Account .. 86,000 0 0 .. .. 86,000 0 0 Remittances to Immigrants .. .. 500 .. 500 Reserve Bank Investment Account . . 1,000,000 0 0 203,325 0 0 .. 1,203,325 0 0 Samoan Loan Sinking Fund Account .. 4,037 17 1 4,232 17 0 8,270 0 0 0 14 1 Samoan Notes Security Account .. .. 32,000 0 0 1,280 0 0 1,280 0 0 32,000 0 0 Samoan Treasury Account .. .. 31,257 11 11 49,091 6 7 48,884 2 4 31,464 16 2 State Advances Corporation Investment Account .. .. .. .. •• 890,418 9 0 .. 890,418 9 0 Taranaki Scholarships Endowment Account 467 10 5 980 7 8 988 15 3 459 2 10 Tauranga Educational Endowment Reserves Act, 1896 .. .. .. .. .. 214 12 6 214 12 6 Trustee Act, 1908 .. .. .. 10,709 1 10 784 1 10 3,087 17 8 8,405 6 0 Unclaimed Earnings .. .. .. 719 13 9 1,990 15 11 1,642 10 7 1,067 19 1 Unpresented Cheques .. .. .. 237 15 7 332 16 8 276 18 1 293 14 2 Victoria College Endowments Deposit Account 26,19 6 29 2 6 28 8 8 27 13 4 Weraroa Agricultural Endowment Account— Revenue Account .. .. .. 4,778 7 7 1,644 11 5 81 0 7 6,341 18 5 Capital Account .. .. .. 772 6 0 .. .. 772 6 0 Wheat Research Levies .. .. .. 748 12 8 2,761 17 4 3,019 1 9 491 8 3 Wool Industry Promotion Act, 1936 .. .. 11,739 16 4 7,452 17 6 4,286 18 10 Totals .. .. .. 1,383,388 16 10 5,888,874 14 7 4,558,041 15 4 2,714,221 16 1

B—l [PT. 111.

PUBLIC ACCOUNTS, 1936-1937.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS for the FINANCIAL YEAR ended 31st March, 1937.

31

Particulars of Particulars of Total Receipts I Tota! Disbursements Heceipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Auctioneers Act, 1928, Section 8. Balance, 1st April, 1936 .. .. .. .. .. 191 2 11 Dividend in bankrupt estate .. .. 64 11 10 .. 64 11 10 Compensation for loss Costs and expenses .. .. .. .. .. .. 255 14 9 Balance, 31st March, 1937 255 14 9 255 14 9 Dairy-produce Export Levies. Balance, 1st April, 1936 .. .. .. .. .. 8,629 2 2 Levy on export .. .. .. .. 25,660 1111 .. 25,660 11 11 Payments to Board .. .. .. .. 33,946 12 6 Transfer to Vote " Customs "•—Cost of collecting, &c. .. .. .. .. .. 342 17 3 — .. 34,289 9 9 Balance, 31st March, 1937 .. .. .. .. .. 044 34,289 14 1 34,289 14 1 Deposits on Contracts. Balance, 1st April, 1936 .. .. .. .. .. 35 0 0 Deposits on account of contracts .. . . 4,695 12 6 .. 4,695 12 6 Refunds of deposits on account of contracts.. .. 4,650 13 6 .. 4,650 13 6 Balance, 31st March, 1937 .. .. .. .. .. 79 19 0 4,730 12 6 4,730 12 6 Earthquake Relief Fund (West Coast). Balance, 1st April, 1936 .. .. .. .. .. 3 6 4* Interest on investments in the Common Fund of the Public Trustee— Year 1936-37 .. .. .. .. 72 14 5 Realization of funds held by the Public Trustee 506 0 0 .. 578 14 5 Payment to Public Trustee for investment — Year 1936-37 . . .. . . .. .. 72 14 5 Expenditure on restoration of earthquake damage, and towards replacement of loss, &c. .. 508 14 7 .. 581 9 0 Balance, 31st March, 1937 .. .. .. .. •• 0 11 9f 582 0 9 582 0 9 Education Reserves Act, 1928 : Sales oe Land under Section 27. Primary Education Endowments. Balance, 1st April, 1936— Cash.. .. .. .. .. 19,761 1 0 Investments .. .. .. .. 11,850 0 0 .. 31,611 10 Sales of land .. .. .. .. 8,771 4 6 Interest on sales .. .. .. 6 0 0 Interest on investments .. .. .. 474 0 0 .. 9,251 4 6 Balance, 31st March, 1937-— Cash .. 29,012 5 6 Investments .. .. .. .. •• 11,850 0 0 .. 40,862 5 6 40,862 5 6 40,862 5 6 * In addition to this cash balance, £2,343 12s. 8d. was held by the Public Trustee in the Common Fund at 1st April, 1936. t In addition to this cash balance, £1,910 7s. Id. was held by the Public Trustee in the Common Fund at 31st March, 1937.

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 936-1 937.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

32

: Particulars of Particulars of Total Receipts ! Total Disbursements Receipts. Disbursements. for Year, j for Year ; L_ i I Education Reserves Act, 1928: Sales of £ s. d. £ s. d. £ s. d. £ s. d. Land under Section 27—continued. ' ■ ''la mm Secondary Education Endowments : Auckland Provincial District. Balance, 1st April, 1936 —.. Cash .. .. .. .. .. 527 19 9 Investments .. .. .. .. 300 0 0 ; : 827 19 9 Sales of land .. .. .. .. Dr. 5 0 0 Interest on investments .. .. .. 12 0 0 ! 1 . . 7 0 0 Balance, 31st March, 1937 — Cash .. .. .. .. .. .. : 534 19 9 Investments .. .. .. .. .. 300 0 0 i .. 834 19 9 834 19 9 834 19 9 Secondary Education Endowments : Otago Provincial District. Balance, 1st April, 1936— Cash .. .. .. .. 128 12 9 Investments .. .. .. .. 300 0 0 .. 428 12 9 Interest on investments .. . . . . 12 0 0 .. 12 0 0 Balance, 31st March, 1937 — Cash .. .. .. .. .. 140 12 9 Investments .. .. .. . . . . 300 0 0 .. 440 12 9 I 440 12 9 440 12 9 Primary Education Endowment Deposit Account. Rents .. .. .. .. .. 117,405 19 10 Interest on funds held bv Public Trustee .. 777 4 10 1 .. ! 118,183 4 8 Payments under Education Reserves Act, 1928— Section 30 (2), transfer to Vote " Education " for primary-education purposes .. .. | 75,748 11 5 ; Section 31 (1), administration expenses .. .. 5,909 5 4 Section 31 (3), maintenance, repairs, &c. .. .. 102 9 4 Section 31 (3), surveys and permanent improvements .. .. .. .. 85 17 2 .. 81,846 3 3 Balance, 31st March, 1937 .. .. .. .. .. 36,337 1 5 118,183 4 8 118,183 4 8 Secondary Education Endowment Deposit Accounts. Auckland Provincial District. Balance, 1st April, 1936 .. .. .. .. .. 956 15 6 Rents .. .. .. .. .. 3,66661 .. 3,666 6 1 Payments under Education . Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 3,392 12 8 Section 31 (1), administration expenses .. .. 183 15 1 Section 31 (3), maintenance, repairs, &c. .. ■ . 17 0 .. 3,577 14 9 Balance, 31st March, 1937 .. .. .. .. .. 1,045 6 10 4,623 1 7 4,623 1 7 Taranaki Provincial District. Balance, 1st April, 1936 . . .. .. .. .. 488 5 0 Rents . . .. .. .. .. 1,191 3 11 Interest on funds held by Public Trustee .. 27 17 2 .. 1,219 11 Payments under Education Reserves Act, " 1928— Section 30 (3), payments to secondary schools .. 1,112 16 7 Section 31 (1), administration expenses .. .. 59 9 11 Section 31 (3), surveys and permanent improvements .. .. .. .. 45 9 2 .. 1,217 15 8 Balance, 31st March, 1937 .. .. .. .. .. 489 10 5 1,707 6 1 1,707 6 1

B.—l [PT. ll],

PUBLIC ACCOUNTS, 19 3 6-1 93 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

s—B, 1 [FT. ll],

33

Particulars of j Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. I ■ £ s. d. £ s. d. £ s. d. £ s. d. Secondary Education Endowment Deposit Accounts—continued. Wellington Provincial District. Balance, 1st April, 1936 .. .. .. .. .. 1,728 4 0 Rents .. .. .. .. .. 4,060 2 0 .. 4,060 2 0 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 3,667 2 4 Section 31 (1), administration expenses .. .. 193 0 3 .. 3,860 2 7 Balance, 31st March, 1937 .. .. .. .. .. 1,928 3 5 5,788 6 0 5,788 6 0 Hawke's Bay Provincial District. Balance, 1st April, 1936 .. .. .. .. .. 1,023 4 11 Rents .. .. .. .. .. 1,938 8 1 .. 1,938 8 1 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 2,087 15 3 Section 31 (1), administration expenses .. . . 114 6 3 Section 31 (3), maintenance, repairs, &c. .. .. 33 0 0 .. 2,235 1 6 Balance.. 31st March, 1937 ,. .. .. .. .. 726 11 6 2,961 13 0 2,961 13 0 — Nelson Provincial District. Balance, 1st April, 1936 .. .. .. .. .. I 230 4 9 Rents .. .. .. .. .. 311 10 7 .. | 311 10 7 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools . . 464 4 4 Section 31 (1), administration expenses .... 24 8 7 .. 488 12 11 Balance, 31st March, 1937 .. .. .. .. .. 53 2 5 541 15 4 541 15 4 I ======== Marlborough Provincial District. Balance, 1st April, 1936 .. .. .. .. j .. 26 2 6 Rents .. . . .. .. .. 77 11 3 1 .. 77 11 3 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 70 2 5 Section 31 (1), administration expenses . . .. 3 13 10 .. 73 16 3 Balance, 31st March, 1937 .. .. .. .. .. 29 17 6 103 13 9 103 13 9 Otago Provincial District. Balance, 1st April, 1936 .. .. .. .. .. 501 16 11 Rents .. .. .. .. .. 2,609 3 5 .. 2,609 3 5 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,954 7 11 Section 31 (1), administration expenses .. .. 49 18 7 .. 2,004 6 6 Balance, 31st March, 1937 .. .. .. .. .. 1,106 13 10 3,111 0 4 3,111 0 4 General Assembly Library Eund. Eees for Private Bills .. .. .. 175 0 3 .. 175 0 3 Payment to General Assembly Librarv . . .. 175 0 3 .. 175 0 3 175 0 3 175 0 3

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936- 1 9 37.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

34

Particulars of Particulars of Total Receipt* Total Disbursements Receipts. Disbursements. for Year. for Year. General Pubfoses Relief Account. £ s. d. £ a. d. £ s. d. £ s. d. Balance, 1st April, 1936 — Cash .. .. .. .. 14,530 19 5 Investments .. .. .. ■ • 10,900 0 0 .. 25,430 19 5 Finance Act, 1932, section 6 (4) — Repayment of advances— Fire relief .. .. .. .. 111118 Flood relief .. .. .. .. 59 16 5 Frost relief .. .. .. .. 38 15 4 Stock losses .. .. .. 57 18 1 Waimarino bush-fire relief .. .. 19 2 In aid of works of production— Kauri-gum Control Board .. .. 76 2 9 Lime-supply .. .. .. 121 5 11 Interest on advances — Fire relief .. .. . ■ .. 10 19 6 Flood relief .. .. .. .. 52 19 0 Frost relief .. .. .. .. 18 19 6 Hailstorm relief .. .. .. 0 12 8 Stock losses .. .. .■ 2 0 8 Storm damage .. .. .. 4 7 9 Waimarino bush-fire relief .. .. 5 16 10 In aid of works of production— Hikurangi Coal Co., Ltd. .. .. 65 2 11 Lime-supply .. .. .. 60 17 0 Receipts from sales or leases of land or interests in land or property acquired under mortgage or other security — In aid of works of production— Assistance to cider manufacturers— Repayment of advances .. .. 5 7 8 Interest on advances .. .. 12 3 4 Interest on investments .. .. 381 18 10 .. 1,088 5 0 Finance Act, 1932, section 6 (3) — Advances — Storm damage .. .. .. .. 2,991 9 1 New Zealand Loans Act, 1932, section 24 (2) — Recoupment of management charges .. .. 3 14 10 Finance Act, 1932 (No. 2), section 5 (2) — Interest recouped to Consolidated Fund .. .. 1,225 0 0 .. 4,220 3 11 Balance, 31st March, 1937 — Cash .. .. .. .. •• 1,399 0 6 Investments .. .. .. •. •. 20,900 0 0 .. 22,299 0 6 26,519 4 5 26,519 4 5 Gold Duty Suspense Account. Balance, 1st April, 1936— Ohinemuri County .. .. .. 1,010 1 8 Waihi Borough .. .. •. 200 2 8 .. 1,210 4 4 Amounts retained from Gold Duty towards satisfaction of charge under section 18 of Waihou and Ohinemuri Rivers Improvement Act, 1910 — Ohinemuri County .. .. .. 891 10 10 Waihi Borough .. .. .. 1,439 16 0 .. 2,331 6 10 Payment to local body of amount retained in excess of requirements— Ohinemuri County .. .. .. .. 283 9 10 Transfer to Consolidated Fund in terms of Finance Act, 1930 (No. 2), section 16 (2)— Ohinemuri County .. .. .. .. 726 11 10 Waihi Borough .. .. .. ■ • 200 2 8 .. 1,210 4 4 Balance, 31st March, 1937— Ohinemuri County .. .. .. ■ • 891 10 10 Waihi Borough .. .. .. •• 1,439 16 0 .. 2,331 6 10 3,541 11 2 3,541 11 2

B.—l [PT. ll].

PUBLIC ACCOUNTS, 19 3 6-1 93 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

35

Particulars at Particulars of Total Receipts | Total Disbursements ! Receipts. Disbursements. lor Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. GrREYMOUTH AND HOKITIKA HlGH SCHOOL Acts, 1883. Balance, 1st April, 1936 .. .. • • • • • • 234 18 0 Rents .. .. .. .. • • 324 0 8 .. 324 0 8 Section 50 (3), Finance Act, 1932— Payments to Consolidated Fund under section 31, Education Reserves Act, 1928— Subsections (1) and (2) —Administration expenses .. .. • ■ • • • ■ 17 5 6 Section 50 (1), Finance Act, 1932 — Refund to Consolidated Fund in respect of amounts expended under section 29, Education Reserves Act, 1928 — Principal .. . . .. ■ ■ • • 400 0 0 Interest .. .. •• 14 2 5 .. 431 7 11 Balance, 31st March, 1937 .. .. .. • • ■ • 127 10 9 558 18 8 558 18 8 Hawke's Bay Earthquake Relief Fund. Balance, 1st April, 1936 .. . • ■ ■ • • • • 4 10 3 Payment to Public Trustee for investment .. . . 4 10 3 J .. 4 10 3 4 10 3 4 10 3 Honey-export Control Act, 1924. Balance, 1st April, 1936 .. . • ■ • • • ■ ■ 1 12 10 Levy on export .. .. .. .. 453 1 3 J .. 453 1 3 Payments to Board .. .. • ■ • • 396 11 9 Transfer to Vote "Customs" —Cost of eollectin S' &0 20 17 7 .. 417 9 4 Balance, 31st March, 1937 .. .. • • • • • ■ 37 4 9 454 14 1 454 14 1 Hospitals and Charitable Institutions Act, 1926. Balance, 1st April, 1936 — Auckland Hospital Board .. .. 23 17 4 Marlborough Hospital Board .. .. 5 3 5 Waikato Hospital Board .. .. 5 8 4 .. 34 9 1 Rates collected — Auckland Hospital Board .. .. 9 2 5 Marlborough Hospital Board ,. .. 218 19 9 Waikato Hospital Board .. .. 365 2 8 .. 593. 4 10 Payments to Hospital Boards— Auckland Hospital Board . . .. • ■ 32 19 9 Marlborough Hospital Board . . .. ■ • 165 12 4 Waikato Hospital Board .. .. .. 282 6 5 Transfer to Vote " Valuation" for cost of levying rates — Marlborough Hospital Board .. .. •. 5 0 0 Waikato Hospital Board .. .. • ■ 50 0 0 .. 535 18 6 Balance, 31st March, 1937 — ( % Marlborough Hospital Board .. .. • • 53 10 10 Waikato Hospital Board .. .. • • 38 4 7 .. 91 15 5 627 13 11 j 627 13 11

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 9 36-1 93 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS-continued.

36

! Particulars of Particulars of Total Receipts Total Disbursements! Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. ! Hunter Soldiers' Assistance Trust Account. Balance, 1st April, 1936 — Gash .. .. .. .. .. 478 2 3 Investments .. .. .. .. 3,235 0 0 .. 3,713 2 3 Rents .. .. .. .. .. 859 1 0 Repayment of advances .. .. .. 1,071112 Interest on advances .. .. .. 196 16 9 Interest on investments .. .. .. 100 10 4 .. 2,227 19 3 Hunter Gift for the Settlement of Discharged Soldiers Act, 1921— Section 6 (a), expenses .. .. 75 0 9 Section 6 (b), advances .. . . .. .. 888 3 10 Section 6 (6), grants .. .. .. .. 1,660 10 0 — .. 2,623 14 7 Balance, 31st March, 1937 — Cash .. .. .. .. .. .. 1,317 6 11 Investments .. .. .. .. . . 2,000 0 0 .. 3,317 6 11 5,941 1 6 5,941 1 6 I Immigration Restriction Act, 1908. Balance, 1st April, 1936 .. .. .. .. .. 1,780 0 0 Deposits made by aliens .. .. .. 5,500 0 0 .. 5,500 0 0 Repayments to aliens .. .. .. .. 2,720 0 0 .. 2,720 0 0 Balance, 31st March, 1937 .. .. .. .. .. 4,560 0 0 7,280 0 0 7,280 0 0 j — Imperial Pensions. Balance, 1st April, 1936 .. .. .. .. .. ' 34,440 6 6 Amounts received from Imperial Government for payment of pensions, &c. .. .. 169,500 0 0 Exchange .. .. .. .. 40,680 0 0 .. 210,180 0 0 Pensions, &e., paid in New Zealand .. .. 201,372 0 4 Commission transferred to Vote " Pensions " .. ■ 3,367 6 11 Commission paid to Post Office .. .. .. 1,124 9 3 .. 205,863 16 6 Balance, 31st March, 1937 .. .. .. .. .. 38,756 10 0 244,620 6 6 244,620 6 6 I Interest on Cash Balance Investments Account. Balance, 1st April, 1936 .. .. .. .. . . 221 4 1 Interest on investments in London .. 4,220 0 6 Interest on investments in New Zealand .. 137 5 2 .. 4,357 5 8 Amounts credited to Ordinary Revenue Account .. .. .. .. .. 2,302 8 8 Amounts credited to other accounts .. .. 1,584 7 10 Amounts paid to the State Advances Office .. .. 0 2 4 • .. 3,886 18 10 Balance, 31st March, 1937 .. .. .. .. .. 691 10 11 4,578 9 9 4,578 9 9

B. —l [Pt. ll].

PUBLIC ACCOUNTS, 19 3 6-1 93 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

37

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. Kauri-gum Industry Account. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936 .. .. • ■ ■ • • • 747 2 9 Miscellaneous receipts .. .. .. 76 17 9 .. 76 17 9 Expenditure under Finance Act, 1933 (No. 2), section 23 (3) .. .. • • ■ • • • 84 3 6 .. 84 3 6 Balance, 31st March, 1937 .. .. .. . • • • 739 17 0 824 0 6 824 0 6 King Geobge V Memorial Fund Deposit Account. Donations . • • • ■ • ■ • 49 19 9 .. 49 19 9 Balance, 31st March, 1937 .. .. .. ... • • 49 19 9 49 19 9 49 19 9 Meat-expoet Control Act, 1921-22. Balance, 1st April, 1936 .. •• •• •• 2,594 16 2 Levy on export .. .. •• •• 46,756 5 6 .. 46,756 5 6 Payments to Board .. .. • • . ■ 46,308 11 11 Transfer to Vote " Customs " —Cost of collectins;, &c. .. . • • • • • • • 467 11 5 s .. 46,776 3 4 Balance, 31st March, 1937 .. .. .. .. •• 2,574 18 4 49,351 1 8 49,351 1 8 Mining Act, 1926. Balance, 1st April, 1936— Thames and Coromandel Native Account 1,091 0 5 Thames and Coromandel European Account 27 3 10 Thames High School .. •. • • 21 0 1 Greymouth Harbour Board .. •. 6 0 0 J .. 1,145 4 4 Goldfields revenue received under section 25 (c), Mining Act, 1926, payable to Native and European owners, and special mentsSection 447 (5), Mining Act, 1926— Thames and Coromandel Native Account 114 14 o Thames and Coromandel European Account . . • • •• . • ■ 62 15 5 Section 6, Thames Boys' and Girls' High School Act, 1878— Thames High School . • ■ • 28 1 4 Section 7, Greymouth Harbour Board Act, 1884— Greymouth Harbour Board .. .. 23 17 0 .. 229 8 2 Revenues paid over under section 447 (5), Mining Act, 1926, to — Waikato - Maniapoto District Maori Land Board, in terms of section 544 of the Native Land Act, 1931— Thames and Coromandel Native Account .. 1,097 17 3 European owners —• Thames and Coromandel European Account •. • • • • •■ 41 16 0 Section 6, Thames Boys' and Girls' High School Act, 1878— Thames High School .. • • ■ • 4o 0 1 Section 7, Greymouth Harbour Board Act, 1884— Greymouth Harbour Board .. . • ■ ■ y lg7 j Balance, 31st March, 1937 — Thames and Coromandel Native Account • • 107 17 I Thames and Coromandel European Account . . 48 3 3 Thames High School .. • ■ • • ■ ■ i a i s q Greymouth Harbour Board .. • • ■ • lb 18 3 1,374 12 6 1,374 12 6

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936- 1 937.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

38

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. Miscellaneous. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936 .. .. .. .. .. 37,089 9 9 Receipts .. .. .. .. 3,316,540 3 4 .. 3,316,540 3 4 Payments .. .. .. .. .. 3,329,449 2 0 .. 3,329,449 2 0 Balance, 31st March, 1937 .. .. .. .. .. 24,180 11 1 3,353,629 13 1 |3,353, 629 13 1 Money-ordeb Settlement JAccount. Balance, 1st April, 1936 . . .. . . .. . . 4,707 2 10 Amounts received for settlement of money- 85,529 1 10 order transactions on behalf of the Post Office .. 85,529 1 10 Payments .. .. .. .. .. 66,877 13 4 ] .. 66,877 13 4 Balance, 31st March, 1937 .. .. .. .. j .. 23,358 11 4 90,236 4 8 90,236 4 8 Moumahaki Endowment. Revenue Account. Balance, 1st April, 1936 .. .. . . .. .. 74 1 0 Reserves and other Lands Disposal and Public Bodies Empowering Act, 1924, section 130 — Rents from leases .. . • • ■ 632 8 11 i Interest on investments .. .. .. 34 0 0 — .. 666 8 11 Refund to Vote " Agriculture " of expenditure on agricultural instruction chargeable against the endowment — Section 130 (3), Reserves, &c., Act, 1924 .. .. 700 0 0 Administration expenses under Land Laws Amendment Act, 1927, section 4 .. .. 31 12 5 I : .. 731 12 5 Balance, 31st March, 1937 .. .. .. .. .. 8 17 6 740 9 11 740 9 11 Navy Office Deposit Account. Balance, 1st April, 1936 . . ■. • • .. .. 3,737 8 3 Fees held on behalf of Postmaster — General for radiograms transmitted through. Admiralty Wireless Station at Portishead 270 5 6 Remittances from officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. "Achilles" .. .. 6,670 11 6 H.M.S. " Diomede" .. .. •• 1,460 3 9 H.M.S. " Dunedin" .. .. 7,906 11 2 H.M.S. " Philomel" .. .. .. 3,434 9 6 Lodgments to Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. "Achilles" .. •• •• 30 0 0 H.M.S. " Dunedin" .. .. •• 656 19 11 .. 20,429 14 Fees paid to Postmaster-General for radiograms transmitted through Admiralty Wireless Station at Portishead .. .. 160 6 4 Remittances from officers and ratings of the New Zealand Division of the Royal Navy, paid through the Admiralty — H.M.S. "Achilles" .. .. •• 5,104 4 6 H.M.S. " Diomede. .. 3,265 15 1 H.M.S. " Dunedin" .. .. •• .. 8,059 15 4 H.M.S. " Philomel. .. .. .. 3,999 16 6 Withdrawals from Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. " Achilles" .. .. ■ ■ ■ • 30 0 0 H.M.S. " Dunedin " .. .. • ■ ■ ■ 700 8 6 .. 21,320 6 3 Balance, 31st March, 1937 .. .. •• 2,846 3 4 24,166 9 7 24,166 9 7

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 936-1 9 37.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS —continued.

39

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. Nelson Rifle Prize Fund. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936— Cash .. .. •. .. 88 3 6 Investments .. .. .. .. 1,000 0 0 .. 1,088 3 6 Interest on investments .. .. .. 38 0 0 Exchange .. .. .. .. 1 8 10 .. 39 8 10 Finance Act, 1928, section 14— Payments on account of prizes for rifle shooting . . . . .. .. . . 19 10 0 .. 19 10 0 Balance, 31st March, 1937 — Cash .. .. .. •• .. 108 2 4 Investments .. .. .. .. .. 1,000 0 0 .. 1,108 2 4 1,127 12 4 1,127 12 4 New Zealand Reparation Estates. Balance, 1st April, 1936 .. .. . . . . .. 57 15 11 Amounts received at Apia, to be repaid at Wellington .. .. .. .. 457 10 9 .. 457 10 9 Amounts repaid at Wellington .. .. .. 282 13 0 .. 282 13 0 Balance, 31st March, 1937 .. .. .. . . .. 232 13 8 515 6 8 515 6 8 New Zealand University Endowment, Westland. Balance, 1st April, 1936— Cash .. .. .. .. 1,056 10 8 Investments .. .. .. .. 2,300 0 0 .. 3,356 10 8 Rents from lands reserved under the University Endowment Act, 1868, for disposal under section 35 of the New Zealand University Act, 1908 . . .. .. .. 104 2 6 Interest on investments .. . . .. 92 0 0 .. 196 2 6 Administration expenses under — New Zealand University Act, 1908, sections 34 and 35 .. ■. . ■ ■ . 4 18 9 .. 4 18 9 Balance, 31st March, 1937— Cash 1,247 14 5 Investments .. .. . - .. .. 2,300 0 0 .. 3,547 14 5 3,552 13 2 3,552 13 2 North Island Experimental Dairy School. Balance, 1st April, 1936— Cash 3,101 14 5 Investments .. .. .. .. 8,50000 .. 11,601 14 5 Receipts from lands under Reserves and Crown Lands Disposal and Enabling Act 1896, section 8, and Waimate Agricultural Reserve Dairy School Act, 1906 —Rents . . 165 17 6 Interest on investments .. .. .. 340 0 0 .. 505 17 6 Administration expenses under Land Laws Amendment Act, 1927, section 4.. .. 8 5 11 Expenditure under section 17, Reserves and other Lands Disposal Act, 1931—Cost of planting shelter-belt .. . . .. .. 2 0 0 Transfer to Vote " Agriculture," being recovery of grant to the Dairy Research Institute .. .. .. .. ■ ■ 497 11 7 .. 507 17 6 Balance, 31st March, 1937 — Cash 3,099 14 5 Investments .. .. .. •. ■ • 8,500 0 0 .. 11,599 14 5 12,107 11 II 12,107 11 11

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 9 36-193 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

40

i Particulars of i Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. Official Assignees' Balances. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936 .. .. .. . . . . jg gQfl ] 8 6 i Excess funds lodged to Public Account by Official Assignees . . . . .. 3,800 0 0 —— .. 3,800 0 0 Repayments to Official Assignees .. .. .. 8,934 18 6 — .. 8,934 18 6 Balance, 31st March, 1937 . . . . . . . . 10 g7j q q 19,605 18 6 19,605 18 6 Orohakd-tax Act, .1927. Balance, 1st April, 1936— Tax levied for general purposes .. .. 1,381 1 3 Tax levied for protection from fireblight— Christchurch .. . . .. 34 1 0 Marlborough .. .. .. 16 13 0 Waimea .. .. 8 16.10 .. 1,440 12 1 Section 3, tax levied for general purposes .. 2,153 13 6 Section 4, tax levied for protection from fireblight— Christchurch .. . . .. .. 56 0 10 Gisborne .. .. .. .. 12 16 0 Marlborough .. .. .. .. 22 13 9 Rangiora .. .. .. . . [ 10 19 0 i Waimea .. .. . . .. 2 8 5 .. 2,258 11 6 Section 6, expenses of collection and administration transferred to Vote " Agriculture '' — Tax levied for general purposes .. .. .. 545 9 7 Tax levied for protection from fireblight— Christchurch .. .. .. .. 15 18 6 Marlborough .. .. . . .. 2 7 6 Waimea .. .. .. .. .. 276 Section 7, tax levied for general purposes— Payment to New Zealand Fruitgrowers' Federation, Ltd. .. . . .. .. 850 0 0 Transfer to Vote " Scientific and Industrial Research" .. .. .. .. .. 829 11 4 Section 8, fireblight— Payments to Fireblight Committees— Christchurch . . .. .. .. 48 1 2 Marlborough .. . . .. . . 17 12 3 Waimea .. .. . . .. .. 8 17 9 .. 2,320 5 7 Balance, 31st March, 1937 — Tax levied for general purposes .. .. .. 1,309 13 10 Tax levied for protection from fireblight— Christchurch .. . . ... . . 26 2 2 Gisborne .. .. .. .. . . 12 16 0 Marlborough .. . . . . .. I 19 7 0 Rangiora . . . . . . . . . . J 10 19 0 I .. I 1,378 18 0 i 3,699 3 7 3,699 3 7 Payments through the High Commissioner. Balance, 1st April, 1936 .. .. .. . . ., 7,705 3 6 Amounts remitted to the High Commissioner for payment on behalf of various persons . . 791,430 8 11 .. 791,430 8 11 Payments by the High Commissioner .. .. 592,904 12 5 — .. 592,904 12 5 Balance, 31st March, 1937 .. .. .. .. 206,231 0 0 799,135 12 5 799,135 12 5 Promotion of Health Fund. Balance, 1st April, 1936 .. .. . . *.. .. 297 14 6 Receipts from sale of Charity stamps .. 7,678 13 3 Donations .. .. .. .. 884 15 7 .. 8,563 8 10 Transfer to Vote " Health " under section 34 (3), Finance Act, 1929 .. .. .. .. 8,477 2 3 .. 8,477 2 3 Balance, 31st March, 1937 .. .. .. .. ,. 384 i i 8,851 3 4 8,861 3 4

B.—l [Pt. ll],

PUBLIC ACCOUNTS, 1936-193 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS-continued.

6—B. 1 [PT. ll].

41

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. Receipts by the High Commissioner eor £ s. d. £ s. d. £ s. d. £ s. d. Payment in New Zealand. Balance, 1st April, 1936 .. . ■ • • •• 3,716 14 Amounts received by High Commissioner for pavment to various persons and bodies .. 42,954 18 4 1 J .. 42,954 18 4 Payments in New Zea-land .. .. .. 45,751 14 8 ' .. 45,751 14 8 Balance, 31st March, 1937 .. .. • ■ • • • • 9*9 5 0 46,670 19 8 46,670 19 8 Remittances to Immigrants. Balance, 1st April, 1936 . . .. .. • ■ • • 5 0 0 Amounts remitted to immigrants through the High Commissioner .. .. •• •• 500 5 0 0 5 0 0 5 0 0 Reserve Bank Investment Account. Balance, 1st April, 1936 — ' Investments .. •• •• •• 1,000,000 0 0 Investment of the amount payable to the Reserve Bank of New Zealand in terms of section 11, Reserve Bank of New Zealand Act, 1933, and section 3(1) and (2), Reserve Bank of New Zealand Amendment Act, 1.936 .. .. •• 203,325 0 0 .. 203,325 0 0 Balance, 31st March, 1937— Investments .. .. •• •• •• 0 1,203,325 0 0 1,203,325 0 0 Samoan Loan Sinking Fund Account. Balance, 1st April, 1936 .. .. •• •• •• 4,03/ 1/1 Sinking Fund contribution from Samoan Treasury under — Finance Act, 1932 (No. 2), section 4 (2) (a) .. 2,725 16 0 Finance Act, 1932 (No. 2), section 4 (2) (6) .. 1,507 1 0 . . 4- j JL&iL I / U • • Finance Act, 1932 (No. 2), section 4— 4|-per-cent. loan issued under Finance Act, 1921-22, section 26— Redeemed and cancelled as from 19th February, 1937— To mature 19th March, 1957 .. •• 8,270 0 0 8 270 0 0 Balance, 31st March, 1937 . ■ ■ • • • • • * • 0 14 8,270 14 1 8,270 14 1 Samoan Notes Security Account. Balance, 1st April, 1936— Investments .. .. •• •• •• •• 32,000 0 0 Interest on investments .. .. 1,280 0 0 Transferred to Samoan Treasury AccountInterest on investments .. • • • • 1 > u 0 Q Q Balance, 31st March, 1937 qqq q q Investments .. .. • • • • • • • • J_ 33,280 0 0 33,280 0 0 -i

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1936-193 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

42

Particulars of Particulars of Total Keceipts Total Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ g. d. Samoan Treasury Account. Balance, 1st April, 1936 — Cash .. . . .. .. .. 14,212 11 11 Investments .. .. .. .. 17,045 0 0 .. 31,257 1] 11 Amounts received on behalf of the Samoan Treasury .. .. .. .. 12,682 16 8 Interest on investments .. .. . . 628 9 11 Interest on investments of the Samoan Notes Security Account .. . . . . 1,280 0 0 Repayment in Wellington of amounts paid to New Zealand Reparation Estates in Apia .. 34,500 0 0 .. 49,091 6 7 Payments made on behalf of the Samoan Treasury . . .. . . .. .. 39,053 11 10 Interest paid on loans from New Zealand Government .. .. .. .. .. 5,597 13 6 Sinking Fund Contribution on loans . . .. 4,232 17 0 .. 48,884 2 4 Balance, 31st March, 1937 — Cash.. .. .. .. .. .. 6,425 10 I Investments .. .. .. .. .. 25,039 6 1 — .. 31,464 16 2 80,348 18 6 80,348 18 6 State Advances Corporation Investment A COUNT. Investment in terms of section 8, State Advances Corporation Act, 1934-35, and sections 6 and 7, State Advances Corporation Act, 1936 .. .. .. .. 890,418 9 0 — .. 890,418 9 0 Balance, 31st March, 1937 — Investments .. .. .. .. .. . . .. 890 ; 4j 8 9 0 890,418 9 0 890,418 9 0 Taranaki Scholarships Endowment Account. Balance, 1st April, 1936 . . .. .. . . . . 467 10 5 Rents .. .. .. .. .. 980 7 8 .. 980 7 8 Payments to Public Trustee in terms of section 22, New Zealand University Amendment Act, 1914 . . ..' .. .. 939 15 1 Administration expenses under section 4, Land Laws Amendment Act, 1927, and section 31 (2), Land Laws Amendment Act, 1929 .. .. 49 0 2 .. 988 15 3 Balance, 31st March, 1937 .. .. .. . . .. 439 2 10 1,447 18 1 1,447 18 1 Tauranga Educational Endowment Reserves Act, 1896. Rents .. .. .. .. .. 214 12 6 .. 214 12 6 Transfer to Vote " Education " in terms of section 7, Tauranga Educational Endowment Reserves Act, 1896 .. .. .. 214 12 6 — .. 214 12 6 214 12 6 214 2 6 Trustee Act, 1908. Balance, 1st April, 1936 .. .. .. .. .. 10,709 1 10 Receipts under section 66 of the Act .. 784 1 10 .. 784 I 10 Disbursements .. .. .. .. .. 3,087 17 8 .. 3,087 17 8 Balance, 31st March, 1937 .. .. .. .. .. 8,405 6 0 (Details on separate statement.) 11,493 3 8 11,493 3 8

B. —1 [PT. ll].

PUBLIC ACCOUNTS, 1936-1 9 3 7.

DETAILS of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

43

Particulars of Particulars of Total Receipts | Total Disbursements Receipts. Disbursements. for Year. for Year. Unclaimed Earnings. j £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936 .. .... . . . . 719 13 9 Workmen's earnings unclaimed and paid to Public Account .. .. .. 1,990 15 11 .. 1,990 15 11 Amounts paid to claimants .. .. •• 1,049 18 0 Amount transferred to Miscellaneous Revenue (unclaimed) .. .. .. . ■ • ■ 592 12 7 v ' .. 1,642 10 7 Balance, 31st March, 1937 .. .. •• •• 1,067 19 1 2,710 9 8 2,710 9 8 Unpresented Cheques. Balance, 1st April, 1936 .. .. .. .. .. 237 15 7 Cheques unpresented and paid to Public Account .. .■ .• ■ • 332 16 8 .. 332 16 8 Amounts paid to claimants . . .. ■ • 77 5 8 Amount transferred to Miscellaneous Revenue (unclaimed) .. .. •• •• lij9 12 5 276 lg j Balance, 31st March, 1937 .. .. ■ • • • 393 14 3 570 12 3 570 12 3 Victoria College Endowments Deposit Account. Balance, 1st April, 1936 .. .... .. • • 26 19 6 Bents under sections 38 and 39, Victoria College Act, 1905 .. .. . • 29 2 6 Administration expenses under section 39, Victoria College Act, 1905 .. .. ■ • , 9 3 Payment to Victoria College .. .. • ■ 26 19 6 28 8 8 Balance, 31st March, 1937 .. .. . ■ ■ • 37 13 4 56 2 0 56 2 0 Weraroa Agricultural Endowment Account. Revenue Account. Balance, 1st April, 1936 .. .. .. . . •• 4,778 7 7 Receipts under section 12, Reserves and other Lands Disposal Act, 1928—-Rents 1,620 11 5 Interest on investments .. .. • • 24 0 0 .. 1,644 11 5 Administration expenses under section 4, Land Laws Amendment Act, 1927 .. • ■ 81 0 / 81 0 7 Balance, 31st March, 1937 . • • • • • • • '' 6,34.1 18 o 6,422 19 0 6,422 19 0 Wheat Research Levies. _, u Balance, 1st April, 1936 • • • • ® L 8 Levies received pursuant to Finance Act, 1927 (No. 2), section 27 (1), for research in connection with wheat and flour.. .. 2,761 17 4 ( Amount transferred to Vote " Scientific and Industrial Research" in terms of the Finance Act, 1927 (No. 2), section 27 (1) .. •• j ' 01J 1 J 3>019 ! 9 491 8 3 Balance, 31st March, 1937 . • • • • • ■ • ' 3,510 10 0 3,510 10 0 Wool Industry Promotion Act, 1936. Levy on export .. .• •• 11,739 16 11,739 16 4 Payments to committee .. •• 7,378 6 11 Transfer to Vote " Customs." Cost of collection, &c. .. •• •• •• •• ■ _ 7 ,452 17 6 Balance, 31st March, 1937 • • • • • • • • 4,286 11,739 16 4 11,739 16 4

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-1937.

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1937, with Particulars of the BALANCE at CREDIT in the DEPOSIT ACCOUNT on that Date. (Published in Terms of Section 72 of the Trustee Act, 1908.)

44

RECEIPTS. DISBURSEMENTS. £ s. d. £ s. d. 1936. £ s. d. £ s. d. 1936. Balance on 1st April, 1936 .. .. .. .. 10,709 1 10 ; July 30 Estate of Michael McKey .. .. .. 1,124 12 8 June 30 Estate of George Brown .. .. .. ,. 46 10 8 August 26 ,, T.Phillips .. .. .. l'963 5 0 Sept. 8 „ George Baker .. .. .. .. .. 737 11 2 1937. ! 3,087 17 8 March 31 Balances on 31st March, 1937 — Estate of Susan Smallwood .. .. .. 93 10 0 ,, J. Matheson and H. Gracie .. .. 414 3 3 Mary McKay .. .. .. 43 3 10 „ William Tattley .. .. .. 45 1 5 „ Barthia Wilkie .. .. .. 287 11 1 „ Robert Miller .. .. .. 22 4 7 „ Paora Parau and W, R. Miller .. .. 23 0 0 I „ Francis Humphreys Heigh way .. 46 12 5 „ George Moore .. .. .. 2,414 0 0 „ Richard Galway .. .. .. 836 13 9 ,, John Burk .. .. .. .. 74 7 10 „ Geoffrey Arthur Harney .. .. 44 15 3 „ John Hewitt .. .. .. 162 12 0 „ Mark Earl .. .. .. .. 150 0 0 „ Edward Thurlow Field .. .. 24 8 1 „ Michael McKey .. .. 1,124 12 8 „ Martha Robinson .. .. .. 38 17 11 „ John Bealy .. .. .. .. 49 17 1 ,, Ernest Groome Gresham .. .. 23 1 8 „ John Walsh and Bridget Walsh .. 199 2 11 „ Bartholomew Hannan .. .. 185 2 10 „ Patrick O'Rourke .. .. .. 191 3 1 „ William Patrick Molloy .. .. 103 3 0 j „ William A. Chandler .. .. .. 1 19 1 „ Laura S. Martin .. .. .. 400 0 0 „ George Brown .. .. .. 46 10 8 „ George Baker .. .. .. 737 11 2 Moanatairi Extended Gold-mining Co. .. .. 16 7 8 ; Direct Supply Co., Ltd., Auckland (in liquidation).. 33 5 10 j Wellington-Manawatu Railway Co., Ltd. .. 95 9 8 Inglewood Oil-boring and Prospecting Co., Ltd. .. 21 5 0 Southland Woollen Mills, Ltd. (in liquidation) .. 38 2 4 William Baker Fisher Bush Nursing Fund Trust .. 417 9 11 ! _ — 8,405 6 0 Total .. .. .. .. ... £11,493 3 8 Total .. .. .. .. .. £11,493 3 8

B.—l [Pt. 11l

PUBLIC ACCOUNTS, 1936-193 7.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of IMPRESTS of the PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING as at the 31st March, 1937, showing the SERVICES for which they were issued.

PUBLIC WORKS FUND.—ELECTRIC SUPPLY ACCOUNT. DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937.

45

Defence Department : — £ s. d. £ s. d. £ s. d. Sale of— Land .. . . .. .. .. .. 54 0 11 Surplus and obsolete stores .. .. . ■ 10 0 55 0 11 Depabtment of Labour: — Recovery of immigration passage-money .. ■. •. 146 0 3 Depabtment of Lands and Subvey :— Recovery of Native Land Settlement expenditure — Survey liens .. .. ■ • • • • • 8,426 16 11 Repayment of advances in respect of village-homestead settlement lands .. . . • • ■ • • ■ 198 0 5 Sale of land and buildings .. .. .. .. 9 12 6 — 8,634 9 10 Mines Depabtment : — Instalment on loan to Thames Borough Council on account of pumping plant .. .. •. • • • ■ 17 7 5 Native Department : — Repayment of advances — To Maori Land Boards, under section 340, Native Land Act, 1931 . . .. . • • • • ■ 40 8 9 To Maori Land Boards, under section 522 (7), Native Land Act, 1931 .. .. ■ • ■ • 400 0 0 To Native Trustee, under section 521, Native Land Act, 1931 .. .. .. •• •• •• 2,812 3 6 Repayment of cost of surveys made for Maori Purposes Fund Board .. .. . . . • • • 3 17 0 Sale of surplus and obsolete stores . . . . .. 166 19 0 3,423 8 3 Public Wobks Department : — Allocation of general " departmental" administration expenditure in accordance with Cabinet decision — For the year 1935-36 — Electric Supply Account .. . ■ 17,709 00 Contribution towards cost of Waitangi Wharf, Chatham Islands .. •• .. •• •• •• 250 Instalments on loans to — Eastbourne Borough Council .. • ■ • • 130 7 3 Inter-Wanganui River Board .. .. ■. 100 0 0 Otanomomo River Board .. .. ■. •. 42 15 11 Taieri River Trust .. • • • • ■ • 456 16 4 Taupiri Drainage Board .. .. .. •. 87 6 9 Sale of— Land and buildings . . •. • • • • 5,373 15 0 Surplus and obsolete stores .. •. • • 451 13 6 24,353 19 9 £36,630 6 5

Public Works Fund :— £ s - d. General Purposes Account — Vote —Railway-construction .. ■ • ■ • • ■ • • • • • • 0 16 2 —Railways Improvements and Additions to Open Lines .. .. .. 0 7 10 —Roads, &c. .. .. •• ■- •• 1,365 3 8 —Telegraph Extension .. .. •• •• •• 26,713 14 8 —Swamp Land Drainage .. .. .. •. .. • • • • 647 0 10 —Native Land Settlement .. •. • • ■ • • • • • 65 0 5 £28,792 3 7

Public Works Fund :— Eleotric Supply Account — £ s. d. Sale of land .. .. .. •• •• •• 92 9 9 £92 9 9

B, —1 [PT. ll].

PUBLIC) ACCOUNTS, 1 936-1 937.

LAND FOE SETTLEMENTS ACCOUNT.

DETAIL STATEMENT of the RECEIPTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1937.

46

Sales and Capital Receipts :— £ s. d. £ s. d. Sales of Land— Estates.. .. .. .. .. .. .. .. 78,712 6 6 Hutt Valley Lands Settlement Act, 1925, Section 11 (1) .. .. 8,662 3 3 Land Laws Amendment Act, 1929, Section 8 (1) —Receipts from land developed under Section 6 of the Act .. .. . . .. 2,482 111 Land Act, 1924, Section 208—Capital value of land .. .. .. 3,345 8 6 Land Act, 1924, Section 20 —Crown lands .. .. .. .. 98,601 1 14 4 Land Act, 1924, Section 302 (10) —Land excluded from the National Endowment .. .. .. .. .. .. .. 14,254 9 4 Repayment of Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. .. 1,475 ,17 11 Land Laws Amendment Act, 1929— Section 8 (1) — Receipts in respect of advances under Section 7 of the Act .. 18,301 11 7 Section 16— Receipts in respect of advances under Section 14 of the Act . . 930 3 5 Land for Settlements Act, 1925, Section 47—Finance Act, 1932 (No. 2), Section 14 .. . . .. .. .. .. .. 37 2 2 221,802 18 11 Rents and Interest : — Rents, — Receipts derived from estates— Rents .. .. .. .. .. .. .. 440,086 9 2 Interest on sales .. .. .. .. .. .. 21,280 13 9 Hutt Valley Lands Settlement Act, 1925, Section 11 (1) — Rents .. .. .. . . .. .. .. 120 14 8 Interest on sales .. .. .. .. .. .. 5,617 3 11 Land Laws Amendment Act, 1929— Section 8 (1) — Receipts from lands developed under Section 6 of the Act— Rents .. .. .. .. .. .. .. 4,177 11 4 Interest on sales .. .. .. .. .. .. 651 2 5 Interest on Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. .. 365 15 9 Land Laws Amendment Act, 1929— Section 8 (1) — Receipts in respect of advances under' Section 7 of the Act .. 7,005 5 8 Section 16— Receipts in respect of advances under Section 14 of the Act .. 1,236 12 10 Land for Settlements Act, 1925, Section 47 — Finance Act, 1932 (No. 2), Section 14 .. .. .. .. 152 1 4 480,693 10 10 Sales of Produce, Live-stock, and Miscellaneous Receipts :— Estates, — Seasonal farming receipts .. .. .. .. .. 12,578 15 0 Miscellaneous .. .. .. .. .. .. .. 646 16 2 Land Laws Amendment Act, 1920, — Section 6— Seasonal farming receipts .. .. .. .. .. 23,996 19 10 Miscellaneous receipts .. .. .. .. .. .. 2,609 II 4 Section 13— Seasonal farming receipts .. .. .. .. .. 47,852 18 4 Miscellaneous receipts .. .. .. .. .. .. 13,375 10 9 101,060 11 5 Finance Act, 1932, Section 11 (2) (as) :— Receipts from Hutt Valley Settlement Lands applied towards purchasemoney expended for the acquisition of land subject to the Hutt Valley Lands Settlement Act, 1925, or in respect of the preparation of the land for disposal .. .. .. .. .. .. .. .. 14,251 15 8 Recoveries on account of expenditure of Previous Years .. .. 87 0 0 Interest on Investments .. .. .. .. .. .. .. 5,657 4 5 Total .. .. .. .. .. .. .. £823,553 1 3

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1936-1937.

DETAIL STATEMENT of the DISBURSEMENTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1937.

47

Vote £ s . d. £ s. d. Land for Settlements .. .. .. .. .. .. .. 169,888 0 3 INTEREST AMD OTHER CHARGES ON LOANS AND CAPITAL LIABILITY,— Land Laws Amendment Act, 1926, Section 13, — Interest on amount paid into Land for Settlements Account as capital proceeds from sale of Crown Lands .. .. .. .. 34,062 5 2 Land Laws Amendment Act, 1929, Section 47— » Interest on Crown lands declared to be subject to the Land for Settlements Act, 1925, and the former'Land for Settlements Acts .. .. 8,477 12 0 Land Laws Amendment Act, 1930, Section 13 — Interest on National Endowment Trust moneys paid to Consolidated Fund 3,149 5 1 Finance Act, 1930 (No. 2), Section 19 (4) — Interest on Cheviot Estate accumulated funds paid to Consolidated Fund 18,534 3 0 Finance Act, 1932 (No. 2), Section 5 (2) — Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. .. .. .. .. .. 420,913 0 10 New Zealand Loans Act, 1932— Section 24 (2) — Recoupment to Consolidated Fund of management charges of New Zealand Government securities . . , . . . . . 1,546 11 3 Section 61 (3) — Charges and expenses of raising loans— Issues in renewal and conversion .. .. .. .. 2,520 13 2 Section 62 (4)— Recoupment of Stamp Duty on Transfers of 4i per cent. 1944 Stock .. 14 2 5 489,217 12 11 Expenditure charged on Proceeds or Sales oe Lands, — Crown Lands—Sales under Land Act, 1924, Section 20 — Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds of sales of Crown lands .. . . .. .. 39 0 8 Land Laws Amendment Act, 1927, Section 20— Discharged Soldiers Settlement Act, 1923, Section 20 (5) — Payment to Discharged Soldiers Settlement Account in respect of amount added to Capital Value .. .. . . .. 37S 5 I Reserves and other Lands Disposal Act, 1934, Section 14 (2) — Purchase of land for Public Domain from proceeds of realization Of Reserves in the Fendalton Riding of the Waimairi County .. 67 0 0 Finance Act, 1932 (No. 2), Section 6— Transfer to Discharged Soldiers Settlement Account of advances on Whangamomona Demonstration Farm.. .. .. .. 1, 754 16 8 Finance Act, 1931 (No. 4), Section 24 (1) — Payment to Public Works Fund of value of lands set aside or acquired for the purposes of the Post and Telegraph Department, but no longer required for such purpose .. .. .. .. 2,032 14 0 Native Purposes Act, 1934, Section 3 (2) — Acquisition of Native land .. .. .. .. .. 123 5 5 Land Laws Amendment Act, 1930, Section 15 (3) — Land for Settlements Aet, 1925, Section 49 (1) — Settlement lands converted into ordinary Crown lands .. .. 4,152 16 3 '8,547 18 1 National Endowment Lands—Sales under Land Act, 1924, Section 302 (10) — Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds sale of National Endowment lands .. .. .. .. 42 7 8 ' » Total .. .. .. .. .. .. .. £667,695 18 11

B,—l [Pt. ll].

PUBLIC ACCOUNTS, 1 936-1 937.

DETAILED STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the Year ended 31st March, 1937.

48

£ s. d. £ s. d. New Zealand Loans Act, 1932 :■ — Section 14, — Securities issued in conversion of LoansDebentures — Ordinary Revenue Account—War Expenses— To mature X5th July, 1941 .. .. .. .. 214,000 0 0 Ordinary Revenue Account —Westport Harbour To mature 15th July, 1941 ... . . .. . . 100 0 0 Public Works Fund—General Purposes Account— To mature 15th January, 1957 .. .. .. .. 463,800 0 0 677,900 0 0 Stock—• Ordinary Revenue Account —Reserve Bank of New Zealand — To mature 1st April, 1946 .. .. .. .. .. 20,000 0 0 Ordinary Revenue Account—State Advances Corporation of New Zealand— To mature 1st April, 1946 .. .. .. .. .. 5,000 0 0 Ordinary Revenue Account—Defence and Maori Wars— To mature 15th July, 1941 .. .. .. .. 318,833 18 7 Ordinary Revenue Account —Maori Land Settlement— To mature 15th July, 1941 .. .. .. .. 3,750 0 0 Ordinary Revenue Account —Mining Advances — To mature 15th July, 1941 .. .. .. .. 2,510 0 0 Ordinary Revenue Account—New Zealand Debt Conversion Act, 1932-33 To mature 15th July, 1941 .. .. .. .. 4,105 15 7 Ordinary Revenue Account—Revenue Deficiencies — To mature 15th July, 1941 .. .. .. .. 12,675 12 9 Ordinary Revenue Account —War Expenses — To mature 15th July, 1941 .. .. .. .. 2,463,024 5 5 Public Works Eund—General Purposes Account— To mature 15th July, 1941 .. .. .. .. 1,052,735 7 8 To mature 1st July, 1952-55 .. .. .. .. 2,115,357 13 9 To mature 15th January, 1957 .. .. .. 1,320,189 12 4 To mature 15th August, 1957 .. .. .. .. 179,300 0 0 Public Works Eund—Electric Supply AccountTo mature 1st July, 1952-55 .. .. .. .. 1,884,642 6 3 To mature 15th January, 1957 .. .. .. .. 449,575 0 0 To mature 15th August, 1957 .. .. .. .. 230,000 0 0 Discharged Soldiers Settlement Account— To mature 15th January, 1957 .. .. .. .. 739,235 0 0 Land for Settlements Account — To mature 15th. January, 1957 .. .. .. .. 1,319,855 0 0 Main Highways Account — To mature 15th January, 1957 .. .. .. .. 391,140 0 0 State Advances Account—Settlers Branch — To mature 15th January, 1957 .. .. .. .. 1,302,020 0 0 State Advances Account—Workers Branch—To mature 15th January, 1957 .. .. .. .. 1,272,230 0 0 State Forests Account— To mature 15th January, 1957 .. .. .. .. 313,795 0 0 15,399,974 12 4 Death Duty Stock— Ordinary Revenue Account—War Expenses— To mature 15th July, 1941 .. .. .. .. 2,770 0 0 Public Works Eund—General Purposes Account— To mature 15th January, 1957 .. .. .. .. 20,975 0 0 23,745 0 0 Treasury Bills — Public Works Fund—General Purposes Account— To mature 19th April, 1937 .. .. .. ■ • .. 925,000 0 0 Securities issued to cover costs, charges, and expenses of paying off £1,869,988 9s. 9d. and renewing £4,000,000 6-per-cent. 1936-51 London Loan— Stock — Ordinary Revenue Account—War Expenses— To mature 15th August, 1957 .. .. .. .. 118,462 15 5 Public Works Fund—General Purposes Account — To mature 15th August, 1957 .. .. .. .. 429,152 6 5 Public Works Fund—Electric Supply Account — To mature 15th August, 1957 .. .. .. .. 80,097 6 0 State Forests Account— To mature 15th August, 1957 .. .. .. ■ ■ 434 15 9 _ 628,147 3 7 Interest on overdue Instalments 1st July, 1952-55 3-per-cent. London Loan —- Public Works Fund —General Purposes Account .. .. 3 4 4 Public Works Fund—Electric-supply Account .. .. .. 2 17 4 6 1 8 Carried forward .. .. .. .. ■■ .. 17,654,772 17 7 i I

B.—l [PT. II j.

PUBLIC ACCOUNTS, 1936-1 93 7.

DETAILED STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT—continued.

7—B. 1 [PT. ll],

49

£ s. d. £ s. d. Brought forward .. .. .. .. •• 17,654,772 17 7 New Zealand Loans Act, 1932—continued. Section 14 —continued. Securities issued in renewal of Loans — Stock— Ordinary Revenue Account —Defence and Maori Wars — To mature 15th August, 1937 .. .. .. .. 55,200 0 0 Ordinary Revenue Account—War Expenses— To mature 15th August, 1957 .. .. .. .. 4,025 0 0 Public Works Fund —General Purposes Account — To mature 15th August, 1957 .. .. .. 197,850 0 0 Land for Settlements Account — To mature 15th August, 1957 .. .. 18,900 0 0 State Forests Account— To mature 15th August, 1957 .. .. •• 12,030 0 0 288,005 0 0 Section 15, — Securities issued in conversion of Loans — Stock — Public Works Fund —Electric-supply Account — To mature 15th June, 1955 .. .. .. .. 132,921 12 4 State Advances Account—Settlers Branch— To mature 15th May, 1957.. .. .. .. .. 33,000 0 0 165,921 12 4 Securities issued to cover costs, charges, and expenses of conversion— Stock — Public Works Fund —Electric-supply Account — To mature 15th June, 1955 .. .. .. .. 3,678 7 8 State Advances Account—Settlers Branch — To mature 15th May, 1957.. .. .. .. .. 5,861 2 5 • 9,539 10 1 Section 40 (6 ) —- Ordinary Stock issued in replacement of Death Duty Stock — Ordinary Revenue Account —War Expenses— To mature 15th January, 1940 .. .. . • • ■ 450 0 0 To mature 15th March, 1943 .. ■■ . • 2,785 0 0 To mature 15th February, 1946 .. .. .. .. 740 0 0 To mature 15th May, 1952 .. .. .. .. .. 17,210 0 0 Discharged Soldiers Settlement Account — To mature 15th June, 1955 .. .. .. .. ■■ 6,430 0 0 State Advances Account —Settlers Branch — i To mature 15th April, 1949 .. .. •• •• 1,455 0 0 29,070 0 0 Section 57 — Stock issued in exchange for Debentures — Ordinary Revenue Account —War Expenses — To mature 15th January, 1940 .. .. .. 19,945 0 0 To mature 15th July, 1941 .. .. .. •• •• 1,500 0 0 To mature 15th February, 1946 .. .. .. .. 43,080 0 0 To mature 15th April, 1949 .. .. •• •• 39,870 0 0 To mature 15th June, 1955 .. .. .. .. .. 39,210 0 0 Public Works Fund —General Purposes Account— To mature 15th February, 1937 •• 3,700 0 0 To mature 15th November, 1941 .. . . .. •• 21,600 0 0 State Advances Account —Settlers Branch— To mature 1st February, 1951 .. ... . . •• 1,000 0 0 169,905 0 0 ! Stock issued in exchange for Death Duty Stock — Ordinary Revenue Account —War Expenses— To mature 15th January, 1940 •• •• 4,900 0 0 To mature 15th March, 1943 . . • . ■ • • • 4,015 0 0 To mature 15th February, 1946 .. .. .. j 5,180 0 0 To mature 15th May, 1952 .. .. .. .. .. | 9,645 0 0 Discharged Soldiers Settlement Account— To mature 15th June, 1955 .. .. .. • • 10,255 0 0 State Advances Account —Settlers Branch—To mature 15th April, 1949 .. .. .. .. .. j 9,275 0 0 | j 43,270 0 0 New Zealand Debt Conversion Act, 1932-33 : — Section 12, — Securities issued in Conversion — StockOrdinary Revenue Account —War Expenses — To mature 15th January, 1940 .. . • .. •. 100 0 0 Public Works Fund —General Purposes Account— To mature 15th January, 1940 .. .. . ■ .. j 100 0 0 ]— —] 200 0 0 Section 16, — Ordinary Stock issued in replacement of Tax-free Stock — Ordinary Revenue Account —War Expenses — To mature 15th May, 1952 .. . - ■ ■ • • ■ - 2,935 0 0 Carried forward .. .. .. •• j -■ 18,363,619 0 0

B.—l [PT. ll],

PUBLIC ACCOUNTS, 1936- 1 93 7.

DETAILED STATEMENT of the RECEIPTS of LOAN REDEMPTION ACCOUNT-continued.

50

„ , . £ s. d. £ s. d. ! Brought forward .. .. .. .. .. __ 18,363,619 0 0 Finance Act, 1925, Section 13 :— Amount received in respect of War Expenses to be applied in repayment of War Loans— Subsection (2), — Miscellaneous Receipts .... ,, . „ Subsection (3), — ' " " " I Repatriation receipts paid in by the State Advances Office .. .. 2,875 8 3 Public Revenues Act, 1926, Section 135 Subsection (2), — Amount received on account of New Zealand's share of German ReparaSubsectim (4), — " 2,012 16 3 Amount transferred from Ordinary Revenue Account for the redemption of loans :—• Cold Storage Advances Account .. .. .. .. 14 310 0 0 Fruit Preserving Industry Account ,. .. .. 10'710 0 0 General Purposes Relief Account .. .. .. 30' 000 0 0 Main Highways Account .. .. .. " ''I ll'l)95 3 0 Amount received from Main Highways Account for redemption of I Main Highways Loans .. .. . . ... .. 93 567 0 0 Amount received from State Advances Office for redemption of securities at or before maturity— Settlers Branch .. .. .. .. ,, 864,730 0 0 Workers Branch 108;920 Q 0 Amount received from the British Phosphate Commission for the | redemption of Nauru and Ocean Islands Securities in terms of Section 13 (4) of the Finance Act, 1932 .. .. .. . 30 020 8 10 Amount received from Samoan Loan Sinking Fund Account for redemption before maturity of securities issued in respect of Samoan Loan Suspense Account .. .. .. .. g 270 0 0 j 1,171,622 11 10 Total •• ■ •• •• •• £19,540,130 0 4

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1936-193 7.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the Year ended 31st March, 1937.

51

New Zealand Loahs Act, 1932: — £ s. d. £ s. d. Section 14, — Securities converted — Debentures — Ordinary Revenue Account —Maori Land Settlement To mature 15th January, 1940 .. •• •• •• 1,175 Ordinary Revenue Account—Mining Advances AccountTo mature 15th January, 1940 .. .. • • • • j 670 Ordinary Revenue Account—War Expenses — „ n To mature 15th January, 1940 .. •• 464,845 Ordinarv Revenue Account —Westport Harbour Account To mature 15th January, 1940 .. •• •• •• 1"" Public Works Fund—General Purposes Account— To mature 15th January, 1940 .. •• •• •• 474,-80 0 Public Works Fund—Electric Supply Account— To mature 15th January, 1940 .. •• 31,980 0 Discharged Soldiers Settlement Account— To mature 15th January, 1940 .. •• •• •• 40,630 Land for Settlements Account— ; To mature 15th January, 1940 .. •• •• •• 100,880 Main Highways Account— To mature 15th January, 1940 .. •• •• -o,800 State Advances Account—Settlers Branch— To mature 15th January, 1940 .. ■■ •• 66,700 State Advances Account—Workers Branch „„ noE a a To mature 15th January, 1940 .. •• •• •• 112,085 State Forests Account— To mature 15th January, 1940 .. • • • • ■ 30,340 Stock — . Ordinary Revenue Account —Defence and Maori Wars To mature 15th January, 1940 .. •• •• 318,833 Ordinary Revenue Account —Maori Land Settlement — To mature 15th January, 1940 •• •• •• ! 2,57o Ordinary Revenue Account —Mining Advances To mature 15th January, 1940 .. •• •• •• 1,840 Ordinary Revenue Account—New Zealand Debt Conversion Act, 1932—33 To mature 15th January, 1940 .. •• •• •• 4,105 15 7 Ordinary Revenue Account—Reserve Bank of New Zealand To mature 1st April, 1946 .. .. • • •• •• 18,918 Ordinary Revenue Account —Revenue Deficiencies To mature 15th January, 1940 •• ■■ l-,675 Ordinary Revenue Account—State Advances Corporation of New Zealand — . . To mature 1st April, 1946 .. .. •• •• •• 4,0-0 Ordinary Revenue Account —War Expenses — To mature 15th January, 1940 .. •• •• 2,184,319 Public Works Fund —General Purposes Account „ „„„ ,,„ A A A To mature 15th January, 1940 .. •• 3,078,420 0 0 j To mature 1st August, 1936-51 .. •• 2 »294,657 13 J To mature 15th May, 1957 150.000 0 0 To mature 15th July, 1959 80,000 0 0 Public Works Fund—Electric Supply Account— To mature 15th January, 1940 .. •• 417,595 0 0 To mature 1st August, Ī936-51 .. •• •• •• 1,884,642 Discharged Soldiers Settlement Account — To mature 15th January, 1940 698,605 0 0 Land for Settlements Account — To mature 15th January, 1940 .. •• •• •• 1,218,975 Main Highways Account— To mature 15th January, 1940 .. •• •• •• 365,340 State Advances Account —Settlers Branch To mature 15th January, 1940 .. •• •• 1,-35,3-0 State Advances Account—Workers Branch— , To mature 15th January, 1940 .. •• 1,160,145 0 0 State Forests Account — To mature 15th January, 1940 .. •• •• •• 283,455 0 — 15,414,443 7 4 Death Duty Stock — Ordinary Revenue Account —War Expenses — To mature 15th January, 1940 .. •• •• •• •• » ' Treasury Bills — Public Works Fund—Electric Supply Account— To mature 31st March, 1937 •• 230,000 0 0 Loans renewed at maturity— Debentures — Ordinary Revenue Account —Defence and Maori Wars Matured 15th February, 1937 25,000 0 0 Public Works Fund—General Purposes Account — Matured 15th February, 1937 .. •• •• •• 23,000 Land for Settlements Account — Matured 15th February, 1937 .. • • • • • • 1,500 Carried forward .. .. •• •• •• •• 17,074,058 7 4

B.—l [PT.II],

PUBLIC ACCOUNTS, 1936-1937.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT-continued.

52

Brought forward 17 74 New Zealand Loans Act, 1932—continued. Section 14—continued. Loans renewed at maturity—continued. Stock — Ordinary Revenue Account—Defence and Maori Wars — Matured 15th February, 1937 .. .. . , n 0 aa n n Public Works Fund—General Purposes Account— Matured 15th February, 1937 .. 17 a oka a a Land for Settlements Account— '' j ' Matured 15th February, 1937 . 17 aaa a a State Forests Account— 17,400 0 0 Matured 15th February, 1937 .. .. .. I 12 030 0 0 234,480 0 0 Death Duty Stock matured under Section 40 (3) Ordinary Revenue Account-—War Expenses— To mature 15th March, 1943 . 2 Oin n a To mature 15th May, 1952 .. " 2 015 0 0 — 4,025 0 0 Section 15, — Securities converted— Debentures— Public Works Fund—Electric Supply Account— To mature 1st Mav, 1964 .. 132,921 12 4 Stock— State Advances Account—Settlers Branch To mature 1st February, 1951 33 000 0 0 Premiums on Conversion— Public Works Fund—Electric Supply Account .. .. 3 078 7 g State Advances Account—Settlers Branch .. ,. 5' 861 9 5 9,539 10 1 Section 40 (6), — Death Duty Stock replaced by ordinary Stock Ordinary Revenue Account—War Expenses To mature 15th January, 1940 .. .. jka a n To mature 15th March, 1943 .. .. " ' 9 7SF; ,, A To mature 15th February, 1946 .. .. ' ' 7i '' „ To mature 15th May, 1952 .. " " " 17 210 n n ' Discharged Soldiers Settlement Account — ' To mature 15th June, 1955 .. .. .. 6 430 0 0 State Advances Account—Settlers Branch— To mature 15th April, 1949 .. 1 455 0 0 — — 29,070 0 0 Section 57, — Securities exchanged for ordinary Stock — Debentures— Ordinary Revenue Account—War Expenses— To mature 15th January, 1940 .. .. ,g 0« n ,, To mature 15th July, 1941 .. .. " " ,' n To mature 15th. February, 1946 .. " " dq'nsn a a To mature 15tli April, 1949 .. .. " " -3q's7A a a To mature 15th June, 1955 .. .. " " qq'oin a a Public Works Fund—General Purposes Account— ' To mature 15th February, 1937 .. .. o 7, l0 A fl To mature 15th November, 1941 .. .. ' -'l/fino 0 (I State Advances Account—Settlers Branch— To mature 1st February, 1951 .. . . j qqq q q 169,905 0 0 Death Duty Stock— Ordinary Revenue Account—War Expenses To mature 15th January, 1940 .. .. a qaa a To mature 15th March,"l943 .. .. " " i'mr ft n To mature 15th February, 1946 .. f?'issn n n To mature 15th May, 1952.. .. n o Discharged Soldiers Settlement Account— To mature 15th June, 1955 .. .. .. 1 10 '55 0 0 State Advances Account—Settlers Branch— To mature 15th April, 1949 .. .. .. 9 275 0 0 — — 43,270 0 0 Carried forward .. 17,730,269 9 9"

B,— l [Pt. ll].

PUBLIC ACCOUNTS, 1 936-1 9 37.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT— continued.

53

! Brought forward.. . £ s " _ s - (i - 117,730,269 9 9 New Zealand Loans Act, 1932—continued. Section 58, — Securities redeemed before maturity—• Stock — Ordinary Revenue Account—Nauru and Ocean Islands— To mature 15th January, 1957 .. .. l? «nn n n To mature 15th August, 1957 .. " " «'«M n I Samoan Loan Suspense Account— " " ' To mature 15th August, 1957 .... ■> n .. To mature 15th December, 1958 .. " " x'aon n n Main Highways Account— 5,b80 0 0 To mature 15th November, 194,1 .. 9119 ins n n To mature 15th May, 1957.. .. " " nQ*ifin n n To mature 15th August, 1957 .. .. i. ' 64 ' 655 " ° o To mature 15th July, 1959 .. .. .. 2 50 000 ° btate Advances Account—Settlers Branch— ' I To mature 15th February, 1958 .. ao n»A ik a To mature 15th March, 1959 .. .. " 491] 915 3 g Securities redeemed at maturity— 1,229,430 0 0 Debentures— State Advances Account—Settlers Branch— Matured 15th February, 1937 .. .. .. _ 5 000 0 0 State Advances Account—Workers Branch— ' ' ! Matured ,15th February, 1937 .. .. .. . 34 500 0 0 Stock— 39,500 0 0 Main Highways Account— Matured 15th February, 1937 .. .. .. 21 150 0 0 State Advances Account—Settlers Branch— Matured 1st February, 1936 7fll , ,, Matured 15th February, 1937 .. .. .. i 270 730 0 a State Advances Account—Workers Branch— Matured 15th February, 1937 .. .. .. ,. 74 420 0 0 Section 61, —- ~ 376,000 0 0 Charges and Expenses of raising Loans — Issues in renewal and conversion— Public Works Fund—General Purposes Account .. ., 70 214 4 « Public Works Fund—Electric Supply Account .. .. 64'338 0 11 Finance Act, 1932, Section 55— 136,552 5 5 Exchange on Remittances beyond New Zealand.— Ordinary Revenue Account—War Expenses .. .. jjg 402 |5 g Public Works Fund—General Purposes Account .. .. 356'941 fi t Public Works Fund—Electric Supply Account .. .. 15'762 2 5 State Forests Account .. .. .. _ ''434 15 9 New Zealand Debt Conversion Act, 1932-33:— ' 491,600 19 1 0 Section 12, — Securities converted— Debentures— Ordinary Revenue Account—War Expenses—■ To mature 15th November, 1938 .. .. .. inn n 11 Public Works Fund—General Purposes— To mature 1st September, 1937 .. .. .. ,. 100 0 0 Section 16, — : 200 0 0 Tax-free Stock replaced by ordinary Stock— Ordinary Revenue Account—War Expenses— To mature 15th May, 1952.. .. .. .. .. 2 935 q q War Credits applied in redemption of Loans in terms of the Finance Act, 1925, Section 13 (1): —• Stock— Ordinary Revenue Account—War Expenses— Securities redeemed at maturity— Matured 15th February, 1937 .. .. .. 4 inn n n Securities redeemed before maturity— " " *,IUU U 0 To mature 15th January 1940 26,955 14 7 lo mature 15th June, 1955 .. .. .. .. 4 250 0 0 Reparation-moneys applied in redemption of Loans in terms of the Public Revenues Act, 1926, Section 135 (3), — Securities redeemed before maturity— StockOrdinary Revenue Account—War Expenses— To mature 1st September, 1941 . . .. .. _. 2 500 0 0 To mature 15th June, 1955 .. .. .. .. . _ 5 900 0 0 — — 8,400 0 0 Total •" •• •• •• •• .. £20,050,193 9 7

8.-l [Pt. ll].

PUBLIC ACCOUNTS, 193 6-1937. EMPLOYMENT PROMOTION FUND.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937.

LAND FOR SETTLEMENTS ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937.

MAIN HIGHWAYS ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937.

54

£ s. cl. 279 13 4 Recovery of expenditure for relief of unemployed Maoris .. •• ••• 33 14 4 Repayment of Maori unemployment labour loans .. • • • ■ • • •' '' 90 0 0 Sale of surplus and obsolete stores ■ • • • • • ■ • '' |__ ——_—__ ; £403 7 8

£ s. d. I Adjustment of expenditure under section 10, Native Land Amendment Act, 1932, in connection q q with acquisition of land .. ■ ■ • • ■ • "' '' , —|

£ s. d. I Adjustment of subsidy on rates paid to local authorities under section 28, Finance Act, 1934 m Q Amount received from the Matakaoa County Council in reduction of advances made .. .. 3 Sale of surplus and obsolete stores . • • • • • * * * — £3,151 12 6

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1936-193 7. STATE COAL-MINES ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1937.

STATE FOEESTS ACCOUNT.

DETAIL STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March 1937.

STATEMENT of TEMPORARY TRANSFERS between ACCOUNTS within the PUBLIC ACCOUNT in terms of Section 40 of the PUBLIC REVENUES ACT, 1926, during the FINANCIAL YEAR ended 31st March, 1937.

Gr. C. Rodda, Secretary to the Treasury. B. C. Ash win, Examined and found correct. Accountant to the Treasury. J. H. Fowler, Controller and Auditor-General, 12th October, 1937. 9th September, 1937.

Approximate Cost of Paper.—Preparation, not given; printing (605 copies), £182 10s.

By Authority: E. Y. Paul, Government Printer, Wellington.— 1937.

Price Is, 6d,J

55

j Sale of— Land and buildings s. d. ! Plant .. .. ;; ;; ;; 500 o o Surplus and obsolete stores " " " " '' 1 ' 4 0 i " *' • * • • • • • • .. 2 15 9 £615 19 9

Sale of— Live-stock ....... £ s. d. Surplus and obsolete stores . " " " " " 2 10 0 .. | 601 9 2 £603 19 2

Balance TranSfert ° Transfer from of Amount of Repayment Amount Date iranster. Interest. 31st March: Transfer. due. repaid. , repaid „ 1936. ! I* p i Main Highways Account Land for Settlements Account 23/3/36 0 ' inn firm inn nnn on m Main Highways Account Public Works Fund General 22/3/37 2 loo'ooo 22/3/38 loo'ooo 1 $/$£? Purposes Account 1W,UW 22/3/38 100,000 31/3/37 State Forests Account .. Settle- 12/8/36 j 2 .. 20 ,000 12/8/37 20,000 18/8/36 j , 1 £100,000 £220,000 ,'£220,000 j