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B.—l [PT. IV].

1937. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

I—B. 1 [Pt. IV].

B.— 1 [FT. IV].

CONTENTS.

PAGE PAGE Agriculture Department— Lands and Survey Department—continued. Departmental .. .. .. .. 114 New Zealand University Endowment (Westland) Moumahaki Endowment Account .. .. 122 Account 45 Nauru and Oceani Islands Account .. .. 121 North Island Experimental Dairy School Account 46 Orchard-tax, 1927 Deposit Account .. .. 123 Otago Boys' and Girls' High Schools Endowment Ruakura r arm oi Instruction .. .. 117 Account 47 Weraroa Agricultural Endowment Account .. 124 Otago University Endowment Account " 48 Arawa District Trust Board .. .. .. 5 Taranaki Scholarship Endowment Account . . 49 Audit Department .. .. .. 4 Victoria College Endowment Account .. 50 Bank of New Zealand Shares Account .. .. 7 Waipiata - Hamilton Library Endowment British Phosphate Commissioners .. .. 121 Account 50 Census and Statistics Department .. .. 7 Wairoa Harbour Endowment Account' 1! 51 Cheviot Estate .. .. .. .. 52 Wanganui Harbour Endowment Account .. 51 Crown Law Office .. .. .. .. 8 Legislative .. .. .. .. .. 60 Customs Department .. .. .. 9 Main Highways Account .. .. .. 151 Dairy Industry Loans .. .. .. 148 Marine Department .. 61 Discharged Soldiers Settlement Account .. 10 Mental Hospitals Department .. 134 Electoral Department 13 Mines Department 66 Electric Supply Account .. .. .. 155 Mining Advances Account . . .. 65 Employment Promotion Fund .. .. 14 Miscellaneous Advances from Consolidated Fund .. 150 Explanatory Memorandum 3 National Broadcasting Service .. . . 69 External Affairs Department . . .. .. 15 National Commerical Broadcasting Service . . 70 Government Fire Insurance Fund .. .. 16 National Provident Fund .. 72 Government Life Insurance Department .. 17 National Provident Fund and Friendly Societies Government Stores Marine Insurance Fund .. 18 Department 71 Hauraki Plains Settlement Scheme .. .. 19 Naval Defence Department '.! '!! 73 Health Department .. . . .. .. 125 New Zealand Broadcasting Board .. .. 68 Housnig Account .. .. .. .. 95 Pensions Department .. .. 138 Howard Estate 21 p o i iee Department 140 Hutt Valley Lands Settlement Scheme .. .. 52 Prime Minister's Department .. . . .. 74 Industries and Commerce, Tourist and Publicity .. 22 Printing and Stationery Department .. .. 74 Justice Department .. .. .. .. 29 Public Service Commissioners' Office .. .. 76 Kauri-gum Industry Account .. .. .. 37 Public Service Superannuation Fund .. .. 77 Labour Department— Public Trust Office .. . . .. .. 80 Departmental .... 38 Railwa ys Department . . .. .. 82 Employment Division . . . . 149 Railways Superannuation Fund .. .. 89 Immigration 39 Rangitaiki Land Drainage Scheme . . . . 92 Land and Deeds Department 131 Bank of New Zealand .. .. 93 t j j-r m -r. i j , Samoan Loan Suspense Account .. . . 150 Land and Income Tax Department .. .. 132. Scientific and Industrial Research Department .. 142 Land for Settlements Account .. .. .. 52 Stamp Duties Department . . . . .. 145 Lands and Survey Department— State Advances Corporation .. . . .. 94 Auckland Museum Endowment Account .. 40 State Coal-mines .. ~ .. . . 97 Bluff Harbour Endowment Account .. .. 41 State Fire Insurance Office .. .. ' .. 104 Clutha River Trust Account .. .. 41 State Fire Insurance Office —Accident Branch .. 105 Geraldine County River Board Endowment State Forest Service .. .. .. .. 106 Account .. .. .. .. 42 Swamp Land Drainage Schemes .. .. 110 Gore High School Endowment Account .. 42 Transport Department .. .. .. 146 Greymouth Technical and Hokitika High Schools Treasury Department.. .. .. .. 112 Account . . .. .. .. 43 Valuation Department . . .. .. 147 National Endowment Account .. .. 44 Westport Harbour Account .. .. .. 113

THE FOLLOWING ACCOUNTS WERE NOT AVAILABLE FOR PRINTING IN THIS PUBLICATION AND WILL BE INCLUDED IN A SUPPLEMENT. Administration of Western Samoa. Native Department— Defence Department. Departmental. Education. J! istric * Maori Land ® oardS- , _ , , „ , Maori Purposes Fund. Ellesmere and Forsyth and Akaroa Railway Trust Native Land Development Schemes. Account. Native Trustee. General Purposes Relief. New Zealand Reparation Estates. Greymouth Harbour Board—Special Coal Rate. P° s * and Telegraph Department. Internal Affairs Department. Primary Products Marketing Department. r , , , .. Public Debt Redemption Fund. Internal Marketing.- Public Works Department: Departmental. Lands and Survey Department— Reserve I und Account. Crown Lands. Scenic Reserves Account." , . email x arms Scheme. Departmental. state Advances offioe Hunter Soldiers' Assistance Trust Deposit Account. State Balance-sheet as at 31st March, 1937. Primary Education Endowment Deposit Account. State Income and Expenditure Account for Year ended Secondary Education Endowment Deposit Account. 31st March, 1937. ■ Taranaki Maori Trust. Surveys of Native Land. | Tuwharetoa Trust Board. Wanganui River Trust Account. j Waihou and Ohinemuri Rivers Improvement Account.

B.—l [Pt. IV].

EXPLANATORY MEMORANDUM. The following notes are explanatory of the more important matters relating to the preparation of the balance-sheets and revenue accounts included in 8.-l [Pt. IV], 1937, which is prepared on an income and expenditure basis and present a more comprehensive statement of the financial operations of departments and services than is possible in the cash statements included in papers 8.-l [Pts. I and ll]. (i) Authority.—Section 57 of the Finance Act, 1932, requires the preparation of these accounts and their presentation to Parliament. (ii) Capital.—The amounts under this heading in the accounts usually represent the value of fixed assets at the conclusion of the financial year, and the amounts are divided to show loan capital separate from that provided from revenue or other source. (iii) Depreciation.—Treasury Instruction No. 97 specifies various rates of depreciation based on an estimated average life for different classes of assets. The rates are computed usually on the original capital cost. If the nature of a Department's depreciating assets calls for special rates, these are approved as required. (iv) Exchange.—Exchange on all remittances abroad is charged to the Consolidated Fund and appears in the State Income and Expenditure Account; it is not recouped from the various departmental votes in the Consolidated Fund nor from the various separate or special accounts as regards capital expenditure charged in the first instance to the Public Works Fund. Exchange on remittances abroad for purchases of materials and miscellaneous services is, however, recouped from the following separate or special accounts: — Electric Supply. Land for Settlements. Main Highways. State Coal-mines. State Forests. Unemployment Fund. Accounts outside the Public Account (e.g., Post Office Account, Government Accident Insurance Account, &c.). No recoupment is made from separate or special accounts (either within or outside the Public Account) for exchange on remittances of interest. (v) Charges not subject to specific Appropriation.—ln pursuance of the general authority quoted in (i) above, certain charges such as administration, exchange of properties, assessed rental values, interest on capital and depreciation allowances, &c., are made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest. —In the case of separate accounts such as Main Highways Account or State Coal-mines Account, the interest charge shown represents actual interest payable on the loans raised for those specific purposes. In the accounts of other Departments, an average rate, at present 4| per centum per annum, is charged. (vii) Rentals. —Some Departments occupying private premises actually pay rentals. Others occupying Government buildings are assessed annually with rental based on the average rate of interest, the cost or valuation of the property, and the class of building. (viii) State Balance-sheet. —A general balance-sheet and Income and Expenditure Account incorporating the financial transactions of all Government Departments and services is presented. (ix) Treasury Adjustment Account. —This is the equivalent of a " Head Office Account " in branch accounting, and through it are passed inter-departmental transfers and the total of cash transactions for the year. Separate accounts (see vi) having their own cash balances do not utilize a Treasury Adjustment Account. (x) Values. —When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then, or additions, are usually recorded at actual cost with any depreciation provision shown either as a deduction or separately.

3

B.—l [PT. IV].

AUDIT DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 60,488 16 1 Fees due .. .. .. .. .. 34,716 9 7 Advertising, books, &c. .. .. .. 177 5 9 Excess of expenditure over income .. .. 38,180 5 2 Allowances, London and Samoa . . .. 582 7 0 Law-costs .. .. .. .. .. 220 Office fittings and requisites .. .. .. 111123 Postages .. .. .. .. . . 271 19 4 Rent .. .. .. .. .. 1,489 310 Telephone services .. .. .. . . 242 18 7 Temporary assistance .. .. . . 802 15 3 Travelling-expenses .. .. .. .. 6,927 8 0 Contingencies .. .. .. .. 22 5 Transfer expenses : London .. . . .. 78114 Depreciation— £ s. d. Mechanical appliances .. .. 26 16 2 Furniture and fittings .. .. 91 13 2 Books .. .. .. 63 3 5 181 12 9 Compassionate grant .. .. .. .. 74 0 0 Printing and stationery .. .. .. 419 11 6 Transfer and removal expenses .. .. 667 6 0 Overtime and meal allowances .. .. 376 8 0 Assets provisionally written off .. .. 0 14 8 £72,896 14 9 £72,896 14 9 £ s. d. £ s. d. Balance .. .. .. .. 38,180 5 2 Excess of expenditure over income, carried Interest on capital .. .. .. .. 47 2 0 forward .. .. .. .. .. 38,227 7 2 £38,227 7 2 £38,227 7 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,173 14 10 Furniture and fittings .. .. .. 392 3 8 Treasury Adjustment Account .. .. .. 40,560 3 1 Mechanical appliances .. .. .. 269 22 Creditors— £ s. d. Books .. .. .. .. .. 512 9 0 Departmental .. .. .. 80 15 10 Stationery .. .. .. .. .. 166 10 1 Sundry .. .. .. 324 18 6 Stamps .. .. .. .. .. 52 18 10 405 14 4 Debtors: Sundry .. .. .. .. 2,528 1 4 Fees paid in advance .. .. . . .. 9 0 0 Assets in Suspense .. .. .. .. 014 8 Writings-off in Suspense .. .. .. 0 14 8 Excess of expenditure over income .. .. 38,227 7 2 £42,149 6 11 £42,149 6 11 Cyril G. Collins, F.R.A.N.Z. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

4

B. —1 [PT. IV],

ARAWA DISTRICT TRUST BOARD. Accounts for the Year ended 31st March, 1937. 1. General Statement of Receipts and Payments. Receipts. £ s. d. Payments. New Zealand Government Grant, 1936-37 .. 6,000 0 0 £ s. d. £ s. d. Finance Adjustment Loan: -Balance held by Balance, Ist April, 1936 . . . . .. 1 411 Waiariki Board .. .. .. .. 415 14 7 Loans refunded (part)— Temporary accommodations .. .. .. 115 0 0 Finance Adjustment Loan, 1935— Whakapoungakau 4k .. .. .. .. 19 19 6 Mortgage Account No. 1 : First Puketawhero property : Advances on purchases instalment — repaid .. .. .. .. .. 132 7 7 Principal .. .. .. 1,265 2 7 Excess payment to creditors : Refunded .. 8 0 0 Interest .. . . .. 868 14 10 G. Peters : Trust Account .. .. .. 4 0 0 Mortgage Account No. 2 : First Maketu rates .. .. .. .. .. 9 15 8 instalment — Opotiki rents: Trust Account .. .. .. 45 0 0 Principal .. . . .. 273 0 2 Ngati Whakaue: Current Account .. .. 20 0 0 Interest .. .. .. 66 711 Fishing licenses .. .. .. .. 1180 Maketu Farm— 2,473 5 6 Arawa Maori Council: Fees .. .. .. 2 0 0 Purchases .. .. .. 90 10 0 Maketu water: Rates .. .. .. .. 4 0 0 General expenses .. .. 23 1 4 Contributions and subsidies. £s. d. Rents . . .. .. .. 1 17 6 Maraes: Building and crockery 552 10 7 Implements .. .. .. 15 12 7 Hospital: Levies and payments 122 11 0 131 1 5 Special: Contributions .. 6 8 0 Loans— 681 9 7 Miscellaneous .. .. .. 1,439 14 0 Interest — Workers' dwellings .. .. 528 8 4 Board loans .. .. 26 7 3 Agricultural .. .. .. 32 13 10 Associated Motors .. .. 0 9 0 2,000 16 2 26 16 3 Grants — Loans refunded — Marae .. .. .. .. 1,191 13 7 Miscellaneous .. .. 1,179 15 9 Education .. .. .. 819 3 3 Workers' dwellings .. .. 267 19 7 Hospital .. .. .. 288 8 0 Agricultural .. .. 38 10 2 Aged and infirm .. .. 356 7 9 1,486 5 6 Special grants .. .. .. 303 6 9 Health grants . . .. .. 6 0 0 8,972 6 8 — 2,964 19 4 Unpresented cheques recredited .. .. 22 8 6 Excess payments to creditors : Refundable .. 13 0 4 Office fittings and furniture .. .. .. 26 7 6 Interest on accommodation .. . . .. 62 0 8 Taranaki Grants: Contribution to Sir Pomare's memorial and memorial hall .. .. .. 125 4 3 Koutu Road .. .. .. . . . . 16 12 0 Library .. .. .. .. .. 096 Fishing licenses .. .. .. .. 2 0 0 £ s. d. Office expenses .. . . 179 17 2 Salaries .. .. .. 435 13 0 Members' expenses .. .. 127 9 9 Office rent .. .. .. 43 6 8 786 6 7 Suspense: Unallocated expenditure .. .. 45 8 0 Ngati Whakaue : Current Account . . .. 87 18 7 Opotiki rents .. .. .. .. 29 8 9 Maketu water .. .. . . .. 17 7 8 8,783 11 2 £ s. d. Cash balance, 31st March, 1937 . . 217 9 7 Less unpresented cheques .. 32 0 8 185 8 11 Cash in hand .. .. .. 25 15 1 — 211 4 0 £8,994 15 2 £8,994 15 2

5

B.—l [Pt. IV],

ARAWA DISTRICT TRUST BOARD—continued. 2. Statement of Income and Expenditure. Expenditure. Income. £ s. d. Grants — £ s. d. £ s. d. New Zealand Government : Annual payment under Aged and infirm .. .. 350 11 1 statute .. .. .. .. .. 6,000 0 0 Education . . .. .. 760 5 7 £ s. d. Hospital (General and Waikato) .. 252 12 9 Hospital (General) : Levies and conHealth .. • • ■ • 6 0 0 tributions .. .. . . 126 1 0 Maraes .. . • •• 1,316 4 3 Hospital (Waikato): Commission fees Special .. • • • • 332 0 0 collected .. .. .. 216 0 Depreciation — 3,017 13 8 Maraes: Contributions .. .. 350 13 1 Maketu Farm .. . . .. 89 18 7 Special contributions .. .. 6 8 0 Office furniture .. .. 10 6 10 485 18 1 100 5 5 Interest — Maketu Farm: General .. .. 23 1 4 Shares (Europa) . . .. .. 0 9 0 Legal costs . . .. • • 100 0 0 Board loans .. .. .. 238 2 3 Interest — 123 1 4 238 11 3 Treasury loans .. .. 935 2 9 Whakapoungakau 4k : Rent .. .. 19 19 6 Robert King bonds .. . . 177 19 5 Commissions : Temporary accommodations .. 18 17 0 Accommodations paid .. .. 88 6 4 Arawa Maori Council: Fees .. .. 2 0 0 1,201 8 6 Members' expenses and allowances .. 127 9 9 Office rent .. . • • • 65 0 0 Office expenses .. .. ■ • 176 16 5 Salaries .. . • .. 435 13 0 804 19 2 Balance carried down .. .. .. 1,517 17 9 £6,765 5 10 £6,765 5 10 £ s. d. £ s. d. Instalments on loans repaid ... .. 1,538 2 9 Balance brought down .. .. .. 1,51717 9 Balance to balance-sheet .. .. .. 19,579 13 5 Balance, 31st March, 1936 .. .. .. 19,599 18 5 £21,117 16 2 £21,117 16 2 3. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Sundry creditors — £ s. d. £ s. d. Maketu Farm property (including £ s. d. £ s. d. Materials and goods .. .. 938 2 3 £11,000 paid Native Department) 26,724 9 1 Services rendered .. .. 404 13 6 Maketu Farm (improvements, £1,983 Rent: Office .. .. . ■ 37 18 4 14s. Id. ; less depreciation, £89 Temporary advances .. .. 50 0 0 18s. 7d.) .. .. .. 1,893 15 6 1,430 14 1 Maketu: Implements .. .. 15 12 7 Otamarakau rents .. .. 63 0 0 Maketu Consolidation: Purchases.. 5,808 10 5 Opotiki rents .. .. 41 6 3 Sundry Board properties— 34,442 7 7 104 6 3 Harakekeroa .. .. 30 0 0 Maketu purchases: Robert King .. .. 3,192 5 0 Maketu, Section 122 .. .. 20 16 1 Native Trustee (Treasury)— Taheke Consolidation: Purchase 336 14 6 (a) Finance Adjustment Loan .. 22,482 19 9 Whakapoungakau 4k .. .. 438 6 6 (b) Village Improvement Loan .. 1,598 0 4 Whakapoungakau 15 .. .. 15 13 0 24,081 0 1 Puketawhero .. .. .. 72 16 5 Ngati Whakaue — — 914 6 6 Tamatekapua Renovation Fund 159 18 4 Taheke Blocks (Incorporated) . . .. 51 16 5 Whakaue Carnival .. .. 20 6 3 Tauranga Archdeaconry: Native 180 4 7 parishes .. .. .. .. 1,171 6 3 Sundry villages .. .. • • 417 9 0 Suspense (unallocated grants) .. . . 70 7 9 Sundry tribes .. .. .. 20 0 0 Shares (Associated Motors) . .. 5 0 0 Sundry Natives .. .. .. 267 6 3 Office furniture and fittings . . 124 10 8 704 15 3 Less depreciation .. . . 10 1 0 Development-scheme contracts .. .. 79 19 8 114 9 8 Maketu rates (General) .. .. . • 718 2 Tools .. .. .. 4 11 Sundries .. .. • • • • 14 0 9 Less depreciation .. . . 0 5 10 Loans Repayments Reserve .. .. 1,538 2 9 3 15 3 Income and expenditure .. .. 19,579 13 5 Carvings .. .. .. .. 6 10 0 Maketu water-supply .. .. .. 80 7 2 Library .. .. .. .. 31 3 6 Materials and goods overpaid .. .. 44 7 5 Manupirua Bath .. . . . . 109 7 3 Koutu Road .. . . .. . . 19 2 9 Sundry debtors for interest . . .. 10 0 0 Sundries .. . . .. .. 4 18 0 Development scheme contracts .. .. 160 16 II Sundry villages .. .. .. 175168 Sundry tribes .. . . .. 322 I 4 Loans (including interest) — 497 18 0 Miscellaneous .. 5,688 4 3 Workers'dwellings .. .. 5,109 11 10 Agricultural .. .. .. 2,165 19 6 — 12,963 15 7 Cash at bank .. ... .. 217 9 7 Less unpresented cheques .. 32 0 8 185 8 11 Cash in hand .. .. .. 25 15 1 211 4 0 £50,913 0 0 £50,913 0 0 Ranieba King, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, hereby certifies them to be correct subject to the following comments: (1) Receipted vouchers were not produced at audit in respect of two payments totalling £19 4s. lid. ; (2) Loans and Advances Ledger Accounts, other than those for workers' dwellings and agricultural loans, show only the amounts of interest received and not the interest receivable ; (3) certain costs of fencing of private properties adjacent to the Maketu Farm that were wrongly charged against the Native development schemes, but the responsibility for which has now been accepted by the Board, have not yet been charged by the Board to the owners of the properties concerned. —J. H. Fowleb, Controller and Auditor-General.

6

B.—l [Pt. IV].

BANK OF NEW ZEALAND SHARES ACCOUNT. Income and Expenditure Account for the Yeae ended 31st Maech, 1937. Expenditure. £ s. d. Income. £ s. d. Interest on consolidated stock .. .. 32,500 0 0 Dividends declared for the year .. .. 164,062 10 0 Management charges on consolidated stock .. 257 15 3 Excess of income over expenditure .. .. 131,304 14 9 £164,062 10 0 £164,062 10 0 Balance-sheet as at 31st Maech, 1937. Loan capital Bank of New Zealand shares (at nominal value) — £ s. d. New Zealand Consolidated Stock — £ s. d. 500,000 preference A shares .. .. 500,000 0 0 3 1 per cent.. 1940 '.. .. •• 500,000 0 0 1,375,000 preference B shares .. .. 1,375,000 0 0 4 per cent., 1943-63 .. .. .. 375,000 0 0 234,375 long-term mortgage C shares .. 234,375 0 0 Consolidated Fund capital .. .. .. 984,375 0 0 Dividends declared but not paid .. .. 75,781 5 0 Capital reserve .. .. .. .. 250,000 0 0 Treasury Adjustment Account .. .. 62,174 3 6 Accrued interest on consolidated stock .. 6,650 13 9 Excess of income over expenditure .. .. 131,304 14 9 £2,247,330 8 6 £2,247,330 8 6 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. I hereby certify - that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing as commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowl.EE, Controller and Auditor-General. CENSUS AND STATISTICS DEPARTMENT. Income and Expenditure Account poe the Yeae ended 31st Maech, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. ■■ •• •• •• 31,347 15 2 Work done .. .. .. •• 1,845 17 7 Freight and cartage .. .. . • 21 4 8 Sale of publications . . . . .. *59 Fuel and light, office cleaning .. .. .. 177 3 7 Excess of expenditure over income .. .. 63,032 19 11 Maintenance of mechanical appliances . . ■. 69 3 0 Postages .. • ■■ ■■ ■■ 1,078 18 8 Printing and stationery .. ■■ •• 1,202 5 9 Rent 690 19 11 Preparation of statistical publications .. . . 3,429 16 1 Collection of statistics .. .. • • 1,093 3 6 Telephone services . . . • ■ 100 10 7 Travelling-expenses .. . . 13 10 8 Miscellaneous expenses .. . ■ • 27 5 2 Census, 1936 .. .. .. • 25,992 6 6 £65,244 3 3 £65,244 3 3 £ s. d. £ s. d. Balance brought down .. .. .. 63,032 19 11 Balance, net loss .. .. .. 63,065 2 1 Interest on capital .. . . • - 32 22 £63,065 2 1 £63,065 2 1 Balance-sheet as at 31st Maech, 1937. £ s. d. £ s. d. Capital Account .. .. .. • • 1,077 11 6 Furniture .. .. .. . - .. 637 16 0 Creditors Mechanical appliances .. . • • ■ 395 9 I Sundry . . ■ ■ • ■ • • • ■ 48 6 5 Library .. . . .. . . . • 44 6 5 Departmental .. . . • ■ • ■ 37 2 9 Debtors Treasury Adjustment Account • . •• 63,036 11 8 Sundry .. .. .. .. 374 Departmental .. .. .. .. 53 11 5 Excess of expenditure over income .. .. 63,065 2 1 £64,199 12 4 £64,199 12 4 J. W. Butcher, Government Statistician. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with "the relative books and documents submitted for audit, and correctly state the position as disclosed therby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— J. H. Fowler, Controller and Auditor-General.

7

B.—l [Pt. IV].

CROWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 7,134 711 Law-costs .. .. .. .. 350 910 Annual certificates .. .. .. .. 35 19 3 Balance .. . ■ •• •• 7,763 13 10 Printing and stationery .. .. .. 111156 Postage .. .. .. .. ■ • 23 8 4 Purchase of law reports, &c. .. .. .. 139 16 11 Telephone subscription .. . . .. 117 2 8 Advertising, newspapers, &c. .. .. .. 6 5 6 Office fittings, repairs, and requisites .... 45 9 2 Travelling-expenses .. .. .. . • 10 011 Sundry expenses .. .. .. .. 6170 Rent ... .. .. .. • • 258 0 0 Depreciation — £ s. d. Furniture and fittings .. 31 7 10 Mechanical office appliances .. 6 4 6 Library .. .. .. 187 8 2 225 0 6 £8,114 3 8 £8,114 3 8 £ s. d. £ s. d. Balance brought down .. .. .. 7,763 13 10 Excess of expenditure over income . . .. 7,819 17 5 Interest on capital .. .. .. .. 56 3 7 £7,819 17 5 £7,819 17 5 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d Capital .. .. .. •• 1,270 11 5 Furniture and fittings .. .. .. 93 7 4 Creditors — £ s. d. Mechanical office appliances .. . . . . 012 9 Departmental .. .. .. 2 17 6 Library .. .. .. .. .. 1,176 11 4 Sundry .. .. .. ..5 8 4 Payments in advance .. .. .. .. 56 8 9 8 510 Excess of expenditure over income .. .. 7,819 17 5 Treasury Adjustment Account .. .. .. 7,868 0 4 £9,146 17 7 £9,146 17 7 H. H. Cornish, Solicitor-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

8

B.—l [PT. IV].

CUSTOMS DEPARTMENT. Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Or. £ s. d. Administrative charges — Customs and excise duties .. .. 9,503,734 13 3 Salaries .. .. .. 85,695 511 Beer duty .. .. .. .. 845,628 0 9 Pay of non-permanents .. 2,711 5 1 Brewery supervision fees .. .. .. 1,255 18 7 Allowances, overtime, and re- Customs fines .. .. .. .. 1,375 134 wards .. .. .. 2,169 18 9 Customs agents'license fees .. .. 383 10 0 Expenses of official represen- Distillation Act fees .. .. .. 62 0 0 tative, London .. .. 737 17 9 Gold-export duty (12s. 6d. per ounce) .. 109,175 16 8 Expenses of official represen- Hop-beer license fees .. .. .. 87 15 0 tative, New York .. 1,529 2 7 Immigration Restriction Act fines .. .. 200 0 0 Postage and telegrams .. 1,217 1 6 Profit on realization of assets .. .. 216 5 Printing and stationery .. 1,902 19 7 Sale of seizures .. .. .. .. 4 3 2 Telephone services .. .. 891 5 1 Sales-tax .. .. .. .. 3,043,299 16 7 Services rendered by other Sales-tax license fees .. .. .. 695 0 0 Departments .. .. 1,460 15 2 Territorial revenue .. .. .. 10 0 Transfer and removal expenses 1,170 13 5 Timber-export duty .. .. .. 818 7 Travelling allowances and ex- Tobacco Act license fees .. .. .. 529 6 11 penses .. .. 863 19 3 Warehouse license fees .. .. .. 11,061 11 10 Rent .. .. .. 4,533 15 8 Maintenance and repairs ..396 311 Miscellaneous expenses .. 2,212 0 3 107,492 3 11 Grants to Cook and Niue Islands Governments 3,312 0 0 Depreciation .. .. .. .. 1,067 0 6 Balance carried down .. .. .. 13,405,634 16 8 £13,517,506 1 1 £13,517,506 1 1 £ s. d. £ 8 . d. Interest on capital .. .. .. 703 19 11 Balance brought down .. .. .. 13,405,634 16 8 Excess of revenue over expenditure .. 13,404,930 16 9 £13,405,634 16 8 £13,405,634 16 8 Note.—Percentage cost of collection, including depreciation and interest on capital, 0-8328 = 16s. Bd. Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 8,202 0 0 Public Works Fund Capital Buildings .. .. .. .. 7,523 3 4 Account .. .. 10,700 10 9 Bicycles .. .. .. .. 811 11 Consolidated Fund Capital Furniture and fittings .. .. .. 374 10 10 Account .. .. 5,857 710 Mechanical office appliances .. .. 449 12 6 16,557 18 7 Saleable books ~ .. .. .. 110 8 0 Creditors — Stamps, postage .. .. .. .. 108 5 4 Departmental .. .. 683 611 Stocks — £ s. d. Sundry .. .. .. 962 1 11 Stationery .. .. 586 13 0 1,645 8 10 Uniform trimmings .. 22 1 5 Fees paid in advance .. .. .. 10,448 5 0 Testing and gauging instruAmounts held on deposit— ments .. .. 418 1 3 Customs duties .. .. 134,257 16 1 Testing-glasses .. .. 23 14 11 Immigration Restriction Acts 4,560 0 0 1,050 10 7 Export Control Boards .. 6,899 6 3 Debtors — 145,717 2 4 Departmental .. .. 22,217 17 10 Excess of revenue over expenditure .. 13,404,930 16 9 Sundry .. .. .. 17,004 1 6 39,221 19 4 Deposit Accounts— Receiver-General .. 123,832 0 0 t Collectors of Customs .. 10,425 16 1 Immigration Restriction Acts 4,560 0 0 Dairy Produce Act, 1923 .. 0 4 4 Honey-export Control Act, 1924 .. .. .. 37 4 9 Meat-export Control Act, 1921-22 .. .. 2,574 18 4 Wool Industry Promotion Act, 1936 .. .. 4,286 18 10 145,717 2 4 Treasury Adjustment Account .. .. 13,376,533 7 4 £13,579.299 11 6 £13,579,299 11 6 E. D. Good, Comptroller of Customs. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General. 2—B. 1 [PT. IYI.

9

B.—l [PT. IV].

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1937. Receipts. Payments. Balance as at Ist April, 1936 — £ s. d. £ s. d. Annual appropriation— £ s. d. £ s. d. Cash .. .. .. 144,273 15 5 Vote, Expenses of management—• Imprests outstanding .. 7,477 8 10 Administration .. .. 29,700 0 0 151,751 4 3 Advances to civilian mortgagors, Receipts in respect of advances, repairs to properties, &c. — &c. — Current Account advances .. 7,402 16 6 Repayments of principal— Dwelling advances .. 1,198 9 3 Current Account .. 354,147 1 1 Miscellaneous advances .. 1,469 7 2 Farms, orchards, &c. .. 157,885 1 9 Farms advances .. .. 589 8 6 Dwellings .. .. 187,421 18 4 Miscellaneous expenditure on Buildings Account .. 732 14 4 Crown properties .. .. 9,042 6 9 Sales of live and dead stock 24 19 2 Capital expenditure on proMiscellaneous advances .. 4,082 11 7 perties acquired by Crown— Receipts on account of Freehold .. .. 6,153 12 5 properties held by Leasehold .. .. 161 13 0 Crown — Payment of instalments oil Freehold .. .. 6,652 15 6 State Advances Corporation Leasehold .. .. 4,087 4 10 mortgages .. .. 185 10 0 Receipts from working of Expenses of working properties properties acquired by acquired by Crown .. 14,739 5 2 Crown .. .. 15,306 3 5 Rent: McGregor Block .. 421 16 10 Receipts on account of Travelling-expenses .. .. 576 16 6 properties in course of Expenditure in connection with realization .. .. 14,684 11 11 properties in course of realizaSale of properties on de- tion .. .. .. 405 0 11 ferred payment .. 302 9 3 Printing and stationery .. 161 7 10 Recovery of bad debts .. 37 3 5 Audit fees .. .. .. 800 0 0 Merged transactions under 73,007 10 10 section 20, Discharged Advances under sections 6 and 9, Soldiers Settlement Discharged Soldiers SettleAmendment Act, 1923, ment Act, 1915— section 20 (3): Principal Current Account .. .. 441,597 8 2 instalments .. .. 690 1 0 Farms, orchards, &c. .. 4,709 17 7 Dwellings, &o. .. .. 11,285 11 10 746,054 15 7 Miscellaneous advances .. 4,336 0 4 Interest and rents— Expenditure in connection with Interest — properties in course of realizaCurrent Account .. 54,540 7 10 tion .. .. .. 3,966 17 4 Dwellings .. .. 128,144 5 4 465,895 15 3 Farms .. .. 175,616 8 2 Amounts allocated— Buildings .. .. 968 0 1 Fire Loss Suspense .. 8,910 0 4 Interest on sales of Suspense Account .. .. 32,555 15 4 properties on deferred 41,465 15 8 payments .. . . 107 4 7 Interest recouped to the ConSection 20 (3): Interest solidated Fund — instalments.. .. 875 15 10 Interest on debentures .. 146,031 12 10 Miscellaneous . . 179 1 6 Interest on advances obtained Rents .. .. .. 45,104 12 0 by hypothecation of securities 86,268 910 232,300 2 8 405,535 15 4 Repayment of advances obtained by hypothecaMiscellaneous receipts .. 703 8 2 tion of securities .. .. .. .. 200,000 0 0 1,152,293 19 1 Management charges of Consolidated stock .. 308 12 11 Transfer of interest in land Charges and expenses of raising loans .. .. 1,411 15 10 (Finance Act, 1932 (No. 2) ), Balance as at 31st March, 1937— £ s. d. section 6.. .. .. .. 1,754 16 8 Cash .. .. ..332,572 12 5 Receipts unallocated— Imprests outstanding .. 1,434 9 3 Fire Loss Suspense .. 6,679 1 7 334,007 1 8 Suspense Account .. 32,595 2 6 39,274 4 1 Interest on investments .. .. 3,322 10 9 £1,348,396 14 10 £1,348,396 14 10

10

B.—l [PT. IV],

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Revenue Account fob the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. Interest and sundry charges re Interest on advancesloans— Current Account .. .. 54,601 19 6 Interest on hypothecation of Farms, &c... .. .. 211,854 8 5 securities.. .. .. 86,26S 910 Dwellings .. .. .. 136,932 4 3 Interest on debentures .. 145,272 3 1 Merged interests .. .. 1,253 15 7 Interest on amount transferred Buildings .. .. .. 894 17 8 from Consolidated Fund .. 240,000 0 0 Sales .. .. .. 142 15 6 Interest on redemptions from Miscellaneous .. .. 165 12 10 Public Debt Repayment 405,845 13 9 Account .. .. .. 31,124 13 7 Rents from properties acquired by the Crown .. 50,511 10 6 Management charges of stock .. 308 12 11 Interest on stock in respect of securities taken Charges and expenses of raising over by State Advances Corporation .. .. 81,711 17 5 loans, &c. .. .. 1,411 15 10 Transfer of profits from State Advances Corporation 15,673 14 1 504,385 15 3 Interest on surplus funds temporarily invested .. 3,337 18 8 Expenses of management— Surplus on disposal of properties .. .. 1,003 5 5 Costs recouped to Vote, Lands Transfer and production fees, &c. .. .. 311 II 8 and Survey .. .. 29,700 0 0 Miscellaneous .. .. . . . . 56 1 8 Rebates .. .. .. 19,962 7 3 Profit on working farms acquired by the Crown .. 1,619 18 4 Miscellaneous expenditure on Recovery of bad debts .. .. • • 79 9 1 Crown properties .. .. 9,085 4 8 Balance: Loss for year carried down .. .. 226,060 7 0 Audit fees .. .. .. 800 0 0 Travelling-expenses .. .. 549 5 8 Printing and stationery .. 169 3 9 60,266 1 4 Remissions' — Land Board recommendations 81,946 15 9 Under Mortgage Relief Acts .. 7, 136 9 1 89,083 4 10 Reductions in value of securities — Losses on realization : Writingsoff in Suspense .. •• 102,820 4 7 Losses on properties acquired by the Crown .. .. 28,965 14 3 Reductions of mortgages, &c., by Dominion Revaluation Board .. .. - - 289 13 6 Depreciation in value of Native Lease : McGregor Block . . 400 13 10 132,476 6 2 £786,211 7 7 £786,211 7 7 £ s. d. £ s. d. Balance: Loss for year brought down .. 226,060 7 0 Balance: Accumulated loss to 31st March, 1937 1,298,228 13 5 Balance forward from previous year .. .. 1,072,168 6 5 £1,298,228 13 5 £1,298,228 13 5

11

B.—l [PT. IV],

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT—continued. Balance-sheet as at 31st Maech, 1937. Liabilities. Assets. Capital— £ s. d. £ s. d. Advances on mortgages— £ s. d. £ s. d. Transfer from Consoli- Current Account .. .. 1,025 9 4 dated Fund at 4 per Farms, orchards, &c. .. 5,885 0 0 cent. .. .. 13,500,000 0 0 Dwellings .. .. 5,425 9 10 Reduction under section 12,335 19 2 22, Finance Act, 1927 Land leased under sections 4 and 5 of Dis(No. 2) .. .. 2,650,000 0 0 charged Soldiers Settlements Amendment Act, 1921-22 .. .. .. .. 414,290 18 3 10,850,000 0 0 Buildings: Unpaid purchase-price (not yet payLess repaid as per able) of buildings, &c., on Crown properties 17,461 2 5 Finance Act, 1931 Sundry advances merged with value of Crown (No. 4) .. .. 4,850,000 0 0 lands (section 20, Discharged Soldiers Settlement Amendment Act, 1923) . . .. 30,106 2 9 6,000,000 0 0 Deferred-payment sales under section 9, DisRedemption from Public charged Soldiers Settlement Amendment Debt Repayment Ac- Act, 1921-22 .. .. .. .. 3,235 5 4 count .. .. 824,276 19 8 Realization Account .. .. .. 166,695 19 0 Debentures issued (at 3 Properties acquired by the £ s. d. per cent., £265,483 18s. Crown on realization .. 380,634 210 Bd. ; at 3\ per cent., Less State Advances C0r£1,155,365; at 3J per poration interests .. 536 6 6 cent., £136,500; at 4 380,097 16 4 per cent., £2,217,645 ; House properties administered at s|-per cent., £400) .. 3,775,393 18 8 by State Advances CorHypothecation of securi- poration under Housing ties, section 7 (2), Fi- Act— nance Act, 1931 (No. 4), Properties .. .. 313,230 6 5 at 3 per cent. .. 2,700,000 0 0 Miscellaneous charges .. 15 18 6 13,299,670 18 4 Rent .. .. .. 3,102 4 4 Employment Promotion Fund: Capital .. 138 1 10 316,348 9 3 Sundry creditors for interest— Live-stock, &c. .. .. .. .. 16,604 9 10 Interest due and unpaid £ s. d. Capital expenditure, Employment Promotion on transfer from Con- Fund .. .. . . .. 138 1 10 solidated Fund .. 1,155,884 18 7 Sundry debtors for principal inInterest accrued on stalments— £ s. d. transfer from Consoli- Merged transactions .. 2,076 17 9 dated Fund .. .. 19,726 0 7 Buildings Account .. 2,159 12 9 Interest accrued on de- Deferred-payment sales .. 67 14 5 bentures .. .. 37,902 11 6 4,304 4 11 Interest on redemptions Sundry debtors for interest — from Public Debt Re- Current Account .. .. 158 7 4 payment Account .. 130,879 4 5 Farms Account .. .. 36 19 8 Interest paid from Con- Merged transactions .. 3,094 15 2 solidated Fund .. 484 15 8 Buildings Account .. 832 0 4 1,344,877 10 9 Deferred-payment sales .. 118 13 6 Sundry creditors: Miscel- Miscellaneous advances .. 2 910 laneous services— 4,243 5 10 Miscellaneous .. .. 1,447 17 2 Sundry debtors for— Departmental .. .. 9 9 1 Rents of properties .. 32,322 12 0 1,457 6 3 Miscellaneous advances .. 19 8 10 Miscellaneous credit balances on Departmental .. .. 168 3 2 debtors' accounts— Miscellaneous .. .. 15,826 4 0 Advances: Current Account .. 295 14 6 Royalties .. .. 1,456 0 0 Principal instalments —• 49,792 8 0 Dwellings, &c. .. .. 2 15 5 Postponements— Buildings .. .. 30 10 4 Under Discharged Soldiers Settlement Acts, Miscellaneous advances .. 0 10 0 &c.—• Interest— Instalmants of principal: Buildings . . 298 9 1 Dwellings .. .. 0 6 6 Interest— £ s. d. Buildings .. .. 5 4 11 Buildings .. .. 20 14 4 Rents .. .. .. 794 10 11 R,ent .. .. .. 2,482 6 5 1,129 12 7 2,503 0 9 Rents charged in advance .. .. 5,254 2 6 Interest on advances accrued but not due .. 284 13 0 Interest charged in advance .. .. 188 3 9 Losses in Suspense .. .. .. 76,011 2 5 Royalty (not yet payable) .. .. 1,456 0 0 Interest on investments due and unpaid .. 15 711 Suspense Accounts — £ s. d. Cash balance— £ s. d. Fire Loss Account .. .. 147 7 0 In Public Account.. .. 332,572 12 5 Receipts unallocated.. .. 1,478 13 2 Imprests outstanding .. 1,434 9 3 Surpluses on realization not yet 334,007 1 8 allocated .. .. 2,974 12 9 Revenue Account: Accumulated loss .. 1,298,228 13 5 — 4,600 12 11 Deposits Account: Miscellaneous .. .. 18 17 7 Writings-off in Suspense .. .. 76,011 2 5 Stock issued in respect of secruities taken over Liabilities discharged under section 22, by State Advances Corporation .. .. 8,760,000 0 0 Finance Act, 1927 (No. 2), to write off Contingent liabilities : State Advances Corporaaccumulated losses, as per contra .. 3,969,759 10 11 tion .. .. .. .. .. 2,766,050 5 2 Interest accrued on State Advances Corporation stock .. .. .. .. .. 81,711 17 5 Accumulated losses written off under section 22, Finance Act, 1927 (No. 2) .. .. 3,969,759 10 11 £18,704,543 2 3 £18,704,543 2 3 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : Assets of the Discharged Soldiers Settlement Account have been transferred to the Housing Account without legislative authority. —J. H. Fowler, Controller and Auditor-General.

12

B.—l [PT. IV].

ELECTORAL DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 5,576 3 10 Miscellaneous revenue .. .. .. .. 5 16 2 By-election expenses .. .. .. .. 410 0 10 Sale of rolls . . .. .. .. .. 70 2 0 General Election expenses .. .. .. 323 18 ,5 Balance carried down .. .. .. .. 7,968 18 0 Licensing poll expenses .. .. .. 31 18 5 Licensing Committee Election expenses .. .. 43 3 0 Postage and telegrams .. .. .. 523 7 6 Printing and stationery .. .. .. 92 22 Rent .. .. .. .. .. 748 17 11 Freight, fuel, light, &c. .. .. .. 46 3 11 Telephone services .. .. .. .. 72010 Sundry expenses .. .. .. .. 3 19 8 Depreciation .. .. .. .. .. 22 19 8 Registration of electors .. .. .. 150 0 0 £8,044 16 2 . £8,044 16 2 £ s. d. — — Balance brought down .. .. .. 7,968 18 0 Excess of expenditure over income, carried to £ s. d. Interest on capital .. .. .. .. 63 1 10 balance-sheet .. .. .. .. 8,031 19 10 £8,031 19 10 £8,031 19 10 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ g. d. Capital .. .. .. .. .. 1,712 13 9 Furniture, fittings, and mechanical appliances .. 1,587 16 7 Creditors— £ s. d. Stock of electoral maps .. .. . . 20 13 0 Departmental .. .. .. 144 13 2 Postage-stamps on hand . . .. .. 104 4 2 Sundry .. .. .. .. 13 7 2 Excess of expenditure over income .. .. 8,031 19 10 158 0 4 Treasury adjustment .. .. .. .. 7,873 19 6 £9,744 13 7 £9,744 13 7 G. G. Hodgkins, Chief Electoral Officer. G. 0. Hall, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —Cyril G. Collins, Deputy Controller and Auditor-General.

13

B.—l [PT. IV].

EMPLOYMENT PROMOTION FUND. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. Annual appropriation— £ s. d. £ s. d. £ s. d. £ s. d. Vote "Unemployment ex- Registration levy .. .. .. .. 441,924 9 7 penses " — Employment charge— Salaries and allowances .. 13,889 6 7 Tax on salary or wages Advertising .. .. 50 12 9 paid in cash .. 1,395,892 1 0 Board members' fees and Tax on salary or wages salaries .. .. 202 4 4 paid by sale of employ - Law-costs .. .. 2 6 0 ment stamps .. 1,216,836 18 4 Maintenance — Motor-vehicles .. 66 13 6 2,612,728 19 4 Typewriters .. .. 16 8 Tax on income other than Overtime and meal allow- salary or wages .. 1,274,746 0 9 ances .. .. 13 8 5 3,887,475 0 1 Postages and telegrams .. 2 12 4 Fines .. .. .. .. .. 1,144 15 0 Printing and stationery 10 0 10 Penalties .. .. .. .. .. 22,443 18 3 Rent, heating, and lighting 449 410 Interest on loans .. .. .. .. 2,281 11 6 Transfer and removal ex- Miscellaneous .. ■ .. .. .. 148 16 6 penses .. .. 15 5 8 Travelling-expenses .. 194 18 0 14,897 19 11 Expenditure under section 5 of Unemployment Act, 1930, and under section 34 of the Employment Promotion Act, 1936 — Administration .. .. 60,000 0 0 General work relief .. 1,948,466 2 3 Gold-prospecting schemes .. 168,271 16 0 Promotion of employment on farms .. .. 87,047 3 5 Promotion of employment in building trades .. 252,439 310 Promotion of employment amongst boys .. .. 2,138 1 4 Promotion of employment amongst women .. 10,399 0 4 Promotion of employment amongst Natives .. 31,125 15 9 Placement in commerce and industry .. .. 5,094 15 8 Assistance to industry .. 28,216 17 9 Sustenance-allowances .. 1,555,666 7 I Miscellaneous grants and subsidies .. .. 7,076 7 5 Miscellaneous surveys and investigations .. .. 1,595 2 11 Compensation ex gratia payments .. .. 10,645 7 4 Purchase and distribution of blankets and footwear .. 1,336 17 8 Purchase of foodstuffs .. 21,936 11 1 Bonuses to workers .. 61,367 4 7 Transport of workers .. 3,675 0 9 Loeses in Suspense .. 7,520 0 0 l) preciation . . .. 99 1 4 4,264,116 16 6 Excess of income over expenditure .. .. 76,403 14 6 £4,355,418 10 11 £4,355,418 10 11 Note. —This account represents the income and expenditure of the Unemployment Fund for the period Ist April to 31st May, 1936, and of the Employment Promotion Fund for the period Ist June to 31st March, 1937. The vote " Unemployment Expenses " represents the expenditure on administration under the Unemployment Act, 1930, and amendments, for the period Ist April, 1936, to 31st May, 1936. Subsequent to the 31st May, 1936, administration expenses were provided from the Consolidated Fund with the exception that a grant of £60,000 was contributed from the Employment Promotion Fund towards these expenses. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Creditors — £ s. d. £ s. d. Debtors — £ s. d. £ s. d. Sundry .. .. .. 129,471 8 3 Sundry .. .. .. 24,371 3 6 Departmental .. .. 60,149 511 Departmental .. .. 8,866 10 10 189,620 14 2 33,237 14 4 Levies paid in advance .. .. 3,752 0 0 Levies due but unpaid . . . . .. 25,005 0 0 Refunds of employment charge Employment charge due but unpaid . . . . 88,250 0 0 due and unpaid .. .. .. 757 4 3 Interest due but unpaid .. .. .. 325 411 Writing-off in suspense .. .. 12,072 8 5 Interest accrued but not due .. .. .. 464 0 7 Loan Premium Account .. .. 91 4 5 Buildings .. .. .. .. .. 1,280 8 0 Excess of income over expendi- Motor-vehicles .. .. .. .. 55 8 4 ture to 31st March, 1936 .. 374,261 16 11 Plant, machinery, and tools . . .. .. 11,487 2 4 Less transfers to vote Humphreys Gully water-race , .. .. 62,740 2 3 " Labour" and vote " Land Loans .. .. .. . . . . 106,249 13 11 and Income Tax" .. 10,362 1 5 Stocks of blankets on hand .. 1,282 2 9 Stocks of boots on hand .. 3,462 7 10 363,899 15 6 4,744 10 7 Excess of income over expendi- Investments .. .. ~ %, 500 0 0 ture for the year ended 31st Assets in Suspense .. .. .. 12,072 8 5 March, 1937 .. .. 76,403 14 6 Cash in Public Account .. 253,220 8 9 440,303 10 0 Cash held by Post Office .. 44,940 2 10 Imprests outstanding .. 24 16 0 298,185 7 7 £646,597 1 3 £646,597 1 3 Note. —Part of the subsidies granted to the gold-mining industry is recoverable out of the proceeds of gold sold, while various payments made for fares issued to persons proceeding to employment are recoverable unless certain conditions are fulfilled. J. S. Hunter, Secretary of Labour. EL L. Bockett, A.R.A.N.Z., Accountant, Department of Labour. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

14

B.—l [PT. IV].

DEPARTMENT OF EXTERNAL AFFAIRS. M.v. "Maui Pomare."—Revenue Account foe the Yeae ended 31st Maech, 1937. Dr. £ s. d. Or. £ s. d. Salaries and wages .. .. .. .. 8,664 16 3 Freights, passage-money, and miscellaneous receipts 35,280 0 8 Overtime .. .. ■■ -• •• 1,038 11 0 Sale of surplus stores .. .. .. .. 12 12 0 Pay in lieu of leave .. .. . • • ■ 294 13 2 Labour at island ports .. .. .. 946 19 11 Victualling .. .. .. ■ • • • 2,985 8 6 Cabin stores.. .. .. •• •• 539 18 11 Deck stores .. .. .. . • • • 188 9 3 Engine-room stores .. .. .. ■ • 2, 040 0 8 Fuel oil . . • • ■ • ■ • 3,900 19 9 Lubricating oil . . . . • • - ■ 669 7 3 Repairs .. . ■ • • • • • • 4,471 22 Painting .. • • • • • • • • 285 4 4 Docking .. . . • • - ■ • ■ 156 2 1 Laundry .. .. • ■ •- ■ • 152 10 4 Medical expenses . . .. .. • ■ 261 19 2 Bent: Store .. .. . • ■ • 22 0 0 Stevedoring and tallying .. .. 1,691 2 3 Harbour Board charges . . .. .. 610 14 0 Agency commission .. .. • • 71732 Water .. .. ■. • • ■ • 188 2 0 Printing and stationery .. .. • . 38 17 6 Transhipping charges : Freights .. .. 401 14 3 Audit fees .. .. • • . • • • 101 17 6 Expenses : Technical Advisory Committee .. 78 15 0 Compensation : Mrs. O'Brien .. .. 45 8 6 Miscellaneous .. .. •• ■■ 1,042 7 9 Depreciation on vessel .. .. 2,821 6 10 Balance carried down .. .. .. 337 1 2 £35,292 12 8 ' £35,292 12 8 £ s. d. £ s. d. Interest on capital .. .. .. .. 1,874 1 5 Balance brought down .. .. .. 337 1 2 Excess of expenditure over income .. .. 1,537 0 3 £1,874 1 5 £1,874 1 5 Income and Expendituee Account foe the Yeae ended 31st Maech, 1937. Expenditure. £ s. d. Income. £ s. d* Salaries .. .. .. •• 2,611 8 6 Balance carried down .. .. .. 4,907 17 4 Advertising .. .. .. .. • • 20 4 9 Freight, cartage, and transport .. .. 0 17 6 Fuel and light .. .. .. . • 101 15 0 Grant: Bureau Tropical Diseases .. .. 100 0 0 Office expenses .. .. .. ■■ 11 11 2 Postages, &c. .. .. .. ■ • 778 9 9 Printing and stationery .. .. .. 157 4 0 Telephones .. .. . • • • • ■ 100 18 2 Rent 120 0 0 Sundry expenses .. .. .. .. 32 10 6 Travelling-expenses .. .. .. .. 173 18 3 Visit of parliamentary Committee to Cook Islands 528 5 4 Depreciation .. .. • • . ■ 170 14 5 £4,907 17 4 £4,907 17 4 £ s. d. £ s. d. Balance brought down .. .. .. 4,907 17 4 Excess of expenditure over income .. .. 20,306 1 2 Grants: Cook Islands .. ■■ 13,716 0 0 M.v. " Maui Pomare " — £ s. d. Balance of Re venue Account .. 337 1 2 Interest on capital .. .. 1,874 1 5 1,537 0 3 Interest on capital .. .. .. • • 145 3 7 £20,306 1 2 £20,306 1 2 I Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. •• •• 46,091 15 11 Stores on hand .. .. .. .. 4,937 6 2 Sundry creditors — £ s. d. £ s. d. Departmental .. .. 123 7 11 Office fittings .. .. .. 568 10 7 Sundry .. .. 1,349 19 7 Less depreciation .. ~ 414 18 2 1,473 7 6 153 12 5 New Zealand Reparation Estates Account .. 26,419 110 N.Z.G.m.v. " Maui Pomare" .. 56,527 2 7 Less depreciation .. .. 13,756 10 9 42,770 11 10 Leper accommodation, Fiji .. 4,248 18 5 Less depreciation .. .. 1,081 6 9 3,167 11 8 Official stamps .. .. .. .. 5 3 6 Sundry debtors : Departmental .. .. 19 14 6 Treasury Adjustment Account .. .. 2, 624 4 0 Excess of expenditure over income ..' .. 20,306 1 2 £73,984 5 3 £73,984 5 3 L. M. Cook, Accountant. A. B. W. Ross, for Secretary. I hereby certify that the Revenue Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and AuditorGeneral.

15

B. —1 [PT. IVj.

GOVERNMENT FIRE INSURANCE FUND. Revenue Account for the Yeas ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Accumulated Fund as at Ist April, 1936 .. 49,773 8 2 Claims— Interest on funds invested in Common Fund of Education Department .. .. .. 6,481 17 9 Public Trust Office .. ... .. 1,871 14 1 Public Works Department .. .. .. 50 0 6,486 17 9 Less claims overcharged in previous year .. 134 14 0 6,352 3 9 Accumulated Fund as at 31st March, 1937 .. 45,292 18 6 £51,645 2 3 £51,645 2 3 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Accumulated Fund as at 31st March, 1937 .. 45,292 18 6 Investments in Common Fund of the Public Trust Claims due but not paid, departmental creditors .. 3,316 8 6 Office .. .. .. .. .. 48,542 6 6 Sundry debtors for claims overpaid .. .. 67 0 6 £48,609 7 0 £48,609 7 0 Contingent liabilities : Estimated value of Govern- £ s. d. ment buildings at Napier destroyed by fire during the earthquake on 3rd February, 1931, which will become a claim on the fund if it is decided to rebuild .. .. .. .. .. 11,500 0 0 Estimated cost of replacing Defence Department buildings destroyed by fire .. .. .. 4,490 0 0 £15,990 0 0 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

16

B.—l [PT. IV].

GOVERNMENT LIFE INSURANCE DEPARTMENT. Revenue Account of the Government Life Insurance Department for the Year ended 31st December, 1936. £ s. d. £ s. d. Amount of funds at Ist January, 1936.. 9,578,672 11 7 Death claims under assurance policies, Renewal premiums—Assurance, annu- including bonus additions .. 202,757 15 0 ity, and endowment, less reinsurance Endowment assurances matured, includpremiums .. .. .. 599,322 18 2 ing bonus additions .. .. 320,651 16 0 New premiums (including instalments Endowments matured .. .. 10,853 17 0 of first year's premiums falling due Premiums returned on endowments .. 294 14 5 in the year) less reinsurance premiums 57,869 9 10 Bonuses surrendered for cash .. 9,124 18 4 Single premiums—Assurance and en- Annuities .. .. .. 31,489 6 1 dowment .. .. .. 62,004 5 5 Surrenders .. .. .. 40,689 15 8 Consideration for annuities .. .. 56,502 2. 4 Loans released by surrender.. .. 85,431 7 6 Interest, rent, and other £ s. d. £ s. d. income .. 434,941 15 4 Commission, new* .. 45,916 5 2 Less land and in- „ renewal 4,728 19 8 come tax, £24,645 50,645 4 10 7s. 5d.; property Contribution to Public Service Superexpenses, £1,295 annuation Eund .. .. 727 12 2 Bs. 7d. .. .. 25,940 16 0 £ s. d. 409,000 19 4 Expenses of management — Salaries .. .. 39,414 18 4 Extra clerical assistance .. .. 526 9 6 Medical fees and expenses .. .. 2,061 13 6 Travelling-expenses 676 8 0 Advertising .. 802 8 0 Printing and stationery .. .. 1,593 16 1 Rent .. .. 4,659 15 1 Postage and telegrams .. .. 1,802 18 11 Exchange.. .. 28 8 11 Audit fees . . 325 0 0 General expenses . . 5,421 12 2 57,313 8 6 Property depreciation .. .. 1,081 13 1 Amount of funds, 31st December, 1936 9,952,310 18 1 £10,763,372 6 8 £10,763.372 6 8 * Including agents' allowances. Balance-sheet of the Government Life Insurance Department on 31st December, 1936. Liabilities. £ s. d. Assets. £ s. d. Total assurance, annuity, and en- Loans on policies .. .. .. 1,235,647 13 9 dowment funds (as per Revenue New Zealand Government securities .. 3,403,545 0 0 Account) .. .. .. 9,952,310 18 1 Loans to local bodies .. .. 1,187,289 13 2 Claims admitted, proofs not yet Landed and house property . . 242, 092 3 7 completed .. .. .. 43,781 9 6 Landed and house property (leasehold) 1,373 4 6 Annuities .. .. .. 590 8 0 Mortgages on property .. .. 3,901,032 4 6 Medical fees .. .. .. 273 0 0 Properties acquired by foreclosure .. 35,786 2 9 Premium and other deposits .. 12,480 2 7 Overdue premiums on £ s. d. Sundry creditors .. .. .. 9,001 13 9 policies in force .. 4,210 10 2 Accident and Fidelity Fund .. 5,000 0 0 Outstanding premiums Investment Fluctuation Reserve .. 439,392 14 6 due but not overdue 53,501 19 10 Sinking funds on local £ s. d. 57,712 10 0 body loans .. 11,041 18 8 Overdue interest .. 28,794 7 9 Interest accrued there- Outstanding interest on .. • 157 14 10 due but not overdue 13,897 10 4 11,199 13 6 Interest accrued but not due . . 94,809 12 5 137,501 10 6 Sundry debtors .. .. .. 1,483 15 4 Income-tax paid in advance.. .. 20,000 0 0 Cash in hand and on current account . . 250,566 1 10 £10,474,029 19 11 £10,474,029 19 11 W. E. Arnold, Commissioner. J. W. Macdonald, Secretary. Government Life Insurance Department. The Audit Office, having examined the Revenue Account and Balance-sheet, and compared them with the relative books, documents, and securities, hereby certifies them to be in accordance I,herewith. —J. H. Fowler, Controller and Auditor-General. 3 —B. 1 [PT. IV].

17

B.—l [PT. IV],

GOVERNMENT STORES MARINE INSURANCE FUND. (Established under section 134 of the Public Revenues Act, 1926.) Revenue Account foe the Year ended 31st March, 1937. Dr. £ s. d. I Or. Accumulated Fund as at Ist April, 1936 .. ..25,376 6 8 Claims— £ s. d. £ s. d. Insurable Value Defence .. .. .. 104 9 7 ° Exports.™' remrnm. Printing and Stationery .. .. 414 8 Premiums— £ £ s. d. P° st an( i Telegraph .. .. 14 8 11 Agriculture .. .. 3,110 715 6 Public Works .. .. .. 248 14 11 Customs .. .. 105 0 5 3 Railways .. .. .. 493 12 2 Defence .. .. 121,630 304 1 6 Scientific and Industrial Research .. 14 0 Education .. .. 7,642 19 2 1 867 4 3 External Affairs .. 97,562 235 17 9 Accumulated Fund as at 31st March, 1937 .. 29,823 11 11 Health .. .. 4,660 11 13 0 Internal Affairs .. 78 0 3 11 Justice .. .. 855 22 9 Labour .. .. 3,043 7 12 2 Land and Survey .. 4,790 11 19 6 Marine .. .. 1,027 2 11 4 Mental Hospitals .. 21,423 53 11 2 Mines .. .. 2,990 7 9 6 Naval Defence .. 78,220 195 11 0 Police .. .. 787 1 19 4 Post and Telegraph .. 201,493 503 14 8 Printing and Stationei-y 77,607 194 0 4 Public Works .. 203,173 507 18 8 Railways .. .. 921,597 2,303 18 10 Scientific and Industrial Research .. .. 3,412 8 10 7 4,379 18 10 £1,755,204 Interest on funds invested in Common Fund of the Public Trust Office .. .. .. .. 934 10 8 £30,690 16 2 £30,690 16 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Accumulated Fund .. .. .. .. 29,823 11 11 Investments in Common Fund of Public Trust Office 29,299 16 6 Sundry creditors (departmental) .. .. 258 15 0 Sundry debtors (departmental) .. .. .. 782 10 5 £30,082 6 11 £30,082 6 11 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Loncl.), Assistant Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Part IV].— J. H. Fowler, Controller and Auditor-General.

18

8.--1 [PT. IV].

HAURAKI PLAINS SETTLEMENT SCHEME. Rate Account as at 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Maintenance of completed works .. .. 1,290 1 3 Balance brought forward .. .. .. 2,11117 5 Remission of rates .. .. .. ■. 46 8 8 Rates levied .. .. .. .. 1,612 10 1 Balance 2,381 17 7 £3,724 7 6 £3,724 7 6 Receipts and Payments Account foe the Year ended 31st March, 1937. Receipts. \ Payments. Public "Works Consolidated I Public Works Consolidated Fund. Fund. Fund. Fund. £ s. d. £ s. d. £ s. d. £ s. d. Rates .. .. .. •• 1,286102 Drainage works : Stop - banks, Law-costs .. .. .. .. 15 10 4 clearing channels, and other Sales of land .. .. .. 8,701 7 3 .. expenditure incidental to conRents and grazing-fees .. .. .. 9,163 3 1 ducting drainage operations Interest on sales of land .. .. .. 981 17 5 (including formation and metal-Artesian-well boring— ling of roads), materials supRepayment of advances .. .. 37 15 9 plied, &c. .. .. .. 21,641 3 4 Interest on advances .. .. .. 22 11 5 Material and stores .. .. 8,863 12 2 Instalments on buildings .. .. 3 15 0 Maintenance of completed works.. .. 1,363 13 3 Ferry fares .. .. .. .. 207 14 3 Refund of rent and interest .. .. 137 18 3 Credits in reduction of expenditure 7,919 6 3 .. Refund of miscellaneous receipts .. .. 2 0 0 Miscellaneous receipts .. .. .. 47 18 6 Discharged Soldiers Settlement AcTransfer expenditure to Treasury count: Recoupment in respect Adjustment Account .. .. .. 1,608 14 8 of merged transactions .. 4 5 8 20 17 4 Transfer expenditure to Public Kaihere Ferry expenses .. .. 245 1 5 Works Fund .. .. .. 30,504 15 6 .. Refund of rates .. .. .. 8 19 3 Transfer receipts to Treasury Adjustment Account .. .. .. 11,597 1 1 Transfer receipts to Public Works Fund .. .. .. 16,616 7 10 £47,125 9 0 £13,375 10 7 £47,125 9 0 £13,375 10 7 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Interest on Public Works Fund capital .. .. 36,447 12 8 Accrued rents .. .. .. .. 9,076 13 11 Kaihere Ferry expenses .. .. .. 226 9 5 Interest on sales of land .. .. .. 1,337 17 2 Administration expenses .. .. •. 488 1 0 Grazing fees .. .. .. .. 26 19 0 Remissions of rent .. .. .. .. 378 16 3 Ferry fares .. .. .. .. .. 199 11 3 Remissions of interest .. .. .. 15 19 1 Kaihere Ferry: Half loss charged to County Rebates. .. .. .. .. .. 665 0 6 Council .. .. .. .. .. 13 9 1 Irrecoverable rents, &c. .. .. .. 19 8 6 Hire of plant .. .. .. .. 6192 Premiums on conversion .. .. .. 14 10 0 Royalties .. .. .. .. .. 41 3 4 Net loss carried down.. .. .. .. 27,553 4 6 £38,255 17 5 £38,255 17 5 £ s. d. £ s. d. Net loss brought down .. .. .. 27,553 4 6 Balance carried forward .. .. .. 283,131 8 5 Balance from previous year .. .. .. 255,578 311 £283,131 8 5 £283,131 8 5

19

B. —1 [PT. IV].

HAURAKI PLAINS SETTLEMENT SCHEME —continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Improved lands handed over to £ s. d. £ s. d. Public Works Fund .. .. 864,374 4 4 Land Board for settlement— Value of Crown land set apart Leased .. .. .. 171,288 19 11 under Act .. .. 45,000 -0 0 Unleased .. .. .. 11,490 17 0 909,374 4 4 Unpaid purchase-money for land Employment Promotion Fund capital .. .. 8,593 15 5 sold on deferred payment .. 19,433 19 11 Discharged Soldiers Settlement Account: Merged 202,213 16 10 transactions under section 20, Discharged Soldiers Unimproved-value land not disposed of .. .. 41,908 3 11 Settlement Act, 1923 .. .. .. 405 0 3 Improvements on adjoining Crown lands .. 7,710 0 0 Sundry creditors— £ s. d. Permanent reserves .. .. .. .. 8,851 0 0 Miscellaneous .. .. 282 4 7 Works in progress: Expenditure on land in course Departmental .. .. 41 16 6 of reclamation, including formation and metalling 324 1 1 of roads .. .. .. .. .. 599,633 16 10 Rent charged in advance .. .. .. 2,246 10 0 Capital expenditure: Employment Promotion Fund 8,593 15 5 Bate Account .. .. .. .. 2,381 17 7 Artesian wells — £ s. d. Payments in advance — £ s. d. Crown tenants, Hauraki Plains.. 308 16 7 Bent . . .. .. 176 19 4 Permanent reserves and Crown Bates .. .. . . I 17 0 lands .. .. .. 216 10 9 Instalmei) t principal on deferred- 525 7 4 payment sales .. .. 3 4 0 Buildings .. .. .. .. 4,652 9 0 Instalment interest on deferred- Wharves .. .. .. .. .. 320 0 0 payment sales . . .. 10 2 8 Machinery and plant .. .. .. .. 29,38221 Interest on well-boring .. 16 0 Live-stock .. .. .. .. .. 20 11 0 193 9 0 Loose tools .. .. .. .. .. 628 0 10 Suspense Account .. .. .. .. 112 11 Stores .. .. .. .. .. 5,725 19 1 Writings-off in suspense .. .. .. 3,048 14 0 Stamps on hand .. .. .. .. 0 10 Deposits by lessees: Surety against drain damage 10 0 0 Sundry debtors— £ s. d. Treasury Adjustment Account .. .. 284,170 6 6 Rent .. .. .. 3,255 1 5 Bates .. .. .. 3,515 15 0 Instalments of principal on de-ferred-payment sales .. 60 15 0 Instalments of principal on buildings .. .. . . 1 18 11 Interest on well-boring .. 101 18 0 Interest on deferred - payment sales .. .. .. 168 5 3 Law-costs .. .. .. 144 8 7 Tram freights and ferry fares .. 21 14 6 Grazing .. .. .. 32 5 2 Miscellaneous .. .. 4,955 13 8 Departmental .. .. 639 4 7 12,897 0 1 Postponed rent (Land Act, 1924) .. .. 892 8 0 Postponed rent (Mortgagors and Tenants Belief Act, 1935) .. .. .. . . 61 10 3 Postponed interest (Land Act, 1924) .. .. 194 7 0 Losses in suspense .. . . .. .. 3,048 14 0 Interest accrued but not due .. .. .. 262 0 0 Premiums on conversion .. .. .. 87 0 0 Cash in Deposits Account .. .. .. 10 0 0 Bevenue Account: Balance forwa,i'4 •• 283,131 8 5 £1,210,749 II 1 £1,210,749 11 1 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Rate Account, the Revenue Account, and the Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental Accounts generally as appearing at commencement of parliamentary return [8.-I, Pt. IV], The following comment is appended : The balance of the Works in Progress Account—viz., £599,633 16s. lOd.—appearing in the Balance-sheet greatly exceeds the value of lands the control of which has not yet been transferred to the Land Board.—J. H. Fowler, Controller and Auditor-General.

20

B.—l [Pt. IV].

HOWARD ESTATE ACT, 1919 : ESTATE OF JOSIAH HOWARD. Farm Working Account for Year ended sth January, 1937. Dr. £ s. d. Or. £ s. d. Stock on hand, sth January, 1936 .. .. 13,134 11 4 Sales .. .. .. .. .. 4,308 16 2 Wages .. .. .. .. .. 2,038 11 7 Farm produce consumed, &c. .. .. .. 714 10 0 Purchases .. .. .. .. .. 443 12 8 Stock on hand, sth January, 1937 .. .. 15,157 14 8 Balance, being gross profit transferred to Farm Profit and Loss Account .. .. .. 4,564 5 3 £20,181 0 10 £20,181 0 10 Farm Profit and Loss Account for Year ended sth January, 1937. Dr. £ s. d. Or. £ s. d. Maintenance and general expenses .. .. 3,347 13 6 Gross profit, transferred from Farm Working Account 4,564 5 3 Net profit, transferred to Income Account .. 1,245 17 1 Sundry revenue .. .. .. .. 13 11 9 Rebate on rates .. .. .. .. 15 13 7 £4,593 10 7 £4,593 10 7 General Estate Income Account for Year ended sth January, 1937. Dr. £ s. d. Gr. . £ s. d. Reserves .. .. .. .. .. 2,023 3 4 Farm Profit and Loss Account .. .. .. 1,245 17 1 Advisory Board expenses .. .. .. 67 19 0 Dividends and interest .. .. .. 371 0 11 Balance, transferred to Estate Account .. .. 474 4 4 £2,091 2 4 £2,091 2 4 Balance-sheet as at sth January, 1937. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors .. .. .. 733 2 6 Land and buildings .. .. .. .. 63,009 16 11 Reserve for value of produce unrealized* .. 3,932 0 0 Farm implements and machinery .. .. 1,450 13 9 Capital .. .. .. .. .. 86,533 2 8 Furniture .. .. .. .. .. 182 11 10 Live-stock— £ s. d. Sheep .. .. .. 7,980 13 8 Cattle .. .. .. 2,845 1 0 Horses .. .. .. 400 0 0 11,225 14 8 Produce .. .. .. .. .. 732 0 0 Wool, hides, and skins .. .. .. 3,200 0 0 Sundry debtors .. .. .. . . 4 0 8 Shares .. .. .. .. .. 125 0 0 Cash .. .. .. .. .. 7,246 1 3 Expenditure capitalized : Smedley Boys' Trainingfarm .. .. .. .. .. 1,883 8 7 Fence and Scrub-cutting Account .. .. 2,138 17 6 . £91,198 5 2 £91,198 5 2 * Reserve created to ensure that the value of unrealized produce is not made available for payment as income. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

21

B.—l [Pt. IV],

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY. Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. Income. Net loss after charging interest and portion of Net profit after charging interest and portion of Head Office administration expenses — £ s. d. Head Office administration expenses— £ s. d. Industries and Commerce Branch .. .. 21,829 12 0 Rotorua electric .. .. .. .. 8,431 14 11 Te Aroha .. .. .. .. 3,639 4 7 Passenger Booking Branch .. .. .. 998 16 1 Rotorua Baths .. .. .. .. 11,264 5 9 Waimangu Round Trip .. .. .. 347 0 1 Rotorua Sanatorium .. .. .. 1,268 1 7 Waitomo Hostel and Caves .. .. 1,719 13 11 Rotorua Gardens .. .. .. .. 3,677 2 5 Wheat Account .. .. .. .. 11,020 13 2 Rotorua water and drainage .. .. 4,071 12 5 Balance, net loss .. .. .. .. 100,553 12 4 Rotorua reserves .. .. .. .. 1,979 7 9 Rotorua wharves and beacons .. .. 229 0 7 Chateau Tongariro .. .. .. 8,764 4 2 Lake House, Waikaremoana .. .. 1,745 14 9 Morere Hot Springs .. .. .. 117 0 6 Hermitage Hotel (leased) .. .. .. 1,296 5 3 Te Anau steamer and hotel (leased) .. .. 1,073 5 8 Queenstown .. .. .. .. 806 14 3 Glade House, Milford Hostel and Track .. 6,982 10 5 Miscellaneous reserves .. .. .. 1,369 10 0 Sydney and Melbourne Offices .. .. 7,341 4 2 Toronto Office .. .. .. 3,318 18 7 London Office .. .. .. .. 494 5 7 Brussels Office .. .. .. 2,812 18 2 Los Angeles Office.. .. .. .. 2,386 17 6 Publicity Branch .. .. .. 32,824 17 5 Subsidies to inland mails .. .. .. 641 0 0 Expenses of minor overseas agencies .. .. 223 5 7 Miscellaneous expenditure not apportioned .. 456 11 2 Interest, National Development Account .. 458 0 3 £123,071 10 6 £123,071 10 6 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Salaries .. .. .. .. .. 10,647 12 3 Gas Regulations .. .. .. .. 227 18 5 Advertising, purchase of books, &c. .. .. 218 7 5 Miscellaneous receipts .. .. .. 6 6 0 Rent .. .. .. .. •• 1,005 10 10 Balance carried down .. .. .. 21,667 5 7 Postages .. .. .. .. .. 524 9 3 Office cleaning, fuel, and light .. .. 107 15 0 Printing and stationery, and office fittings and requisites .. .. •. • ■ 592 14 4 Travelling allowances and expenses, transfer expenses .. .. .. .. 1,093610 Telephones .. .. .. .. 616 17 9 Rail passes to H.M. Trade Commissioners .. 189 12 11 Expenses, minor overseas agencies .. .. 63 2 1 Johannesburg Exhibition expenses .. .. 3,615 19 9 Fruit Commission expenses .. .. .. 1,215 II 7 Motion-picture Industry inquiry .. .. 196 0 0 Sea Fisheries Commission expenses .. .. 46 5 0 Grant: Imperial Economic Committee .. 1,616 0 0 Miscellaneous .. .. .. .. 97 6 10 Depreciation .. .. .. .. 54 18 2 £21,901 10 0 £21,901 10 0 £ s. d. £ s. d. Balance brought down .. .. .. 21,667 5 7 Net loss, to Income and Expenditure Account .. 21,829 12 0 Head Office expenses .. .. .. 115 0 0 Interest on capital .. .. .. .. 47 6 5 £21,829 12 0 £21,829 12 0 TE AROHA. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Stores on hand at Ist April, 1936 .. .. 36 14 9 Receipts .. .. .. .. .. 1,059 14 4 Salaries .. .. .. .. .. 2,467 15 5 Stores on hand at 31st March, 1936 .. .. 47 6 3 Electric energy .. .. .. .. 74 8 10 Balance carried down .. .. .. 2,782 12 0 Repairs, purchase of stores, &c. .. .. 356 0 7 Administration expenses .. .. .. 551 6 0 Depreciation .. .. .. .. 357 0 10 Writings-oS .. .. .. .. 46 6 2 £3,889 12 7 £3,889 12 7 £ s. d. £ s. d. Balance brought down .. .. .. 2,782 12 0 Net loss, to Income and Expenditure Account .. 3,639 4 7 Head Office expenses .. .. .. 316135 Interest on capital .. .. .. .. 539 19 2 £3,639 4 7 £3,639 4 7

22

B.—l [Pt. IV].

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY'—continued. ROTORUA BATHS. Working Account fob the Year ended 31st March, 1937. Dr. £ S. d. Or. £ g. d. Salaries and wages .. .. .. .. 9,123 16 4 Receipts .. .. .. .. .. 9,385 10 11 Stores issued .. .. .. .. .. 865 11 9 Value of services rendered to Sanatorium .. 1,093 15 9 Repairs, travelling-expenses, &e. .. .. 278 19 10 Balance carried down .. .. .. .. 6,315 19 1 Electric energy and water expenses .. .. 990 4 9 Administration expenses .. .. 1,108 15 8 Laundry charges .. .. .. .. 579 13 2 Depreciation .. .. .. .. .. 3,828 15 5 Writings-off .. .. .. .. .. 219 8 10 £16,995 5 9 £16,995 .5 9 £ s. d. £ g. d. Balance .. .. .. .. .. 6,315 19 1 Net loss, to Income and Expenditure Account .. 11,264 5 9 Head Office expenses .. .. .. .. 457 8 3 Interest on capital .. .. .. .. 4,490 18 5 £11,264 5 9 £11,264 5 9 ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1937. £ s. d. £ g. a. Stores on hand at Ist April, 1936 .. .. 293 12 8 Fees receivable .. .. .. .. 5,893 1 0 Salaries and wages .. .. .. .. 2,053 4 0 Miscellaneous receipts .. .. .. .. '54 15 9 Purchase of stores .. .. .. .. 1,839 1 7 Stores on hand at 31st March, 1937 .. .. 305 5 7 Freight, repairs, &c. .. .. .. 89 4 6 Balance carried down .. .. .. .. 585 16 9 Electric energy and water charges .. .. 147 0 7 Value of services rendered by Rotorua Baths staff.. 1,093 15 9 Laundry charges .. .. .. .. 129 10 10 Administration expenses .. .. .. 624 14 2 Depreciation .. .. .. .. .. 346 7 1 Writings-off .. .. .. .. .. 222 7 11 £6,838 19 1 £6,838 19 1 £ s. d. £ g. d. Balance brought down .. .. .. 585 16 9 Net loss to Income and Expenditure Account .. 1,268 1 7 Head Office expenses .. .. .. .. 355 9 7 Interest on capital .. .. .. .. 326 15 3 £1,268 1 7 £1,268 1 7 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1937. £ S. d. £ s. d. Stores on hand at Ist April, 1936 .. .. 36 9 6 Game fees, rents, &c. .. .. .. .. 1,361 1 8 Salaries and wages .. .. .. .. 3,811 15 3 Stores on hand, 31st March, 1937 .. .. 18 3 1 Stores issued .. .. .. .. .. 547 19 9 Balance carried down .. . . . . .. 4,494 10 11 Electric energy and water charges .. . . 74 3 4 Freight, repairs, and other charges .... 56 15 4 Administration expenses .. .. .. 935 16 11 Grant for providing music .. .. .. 100 0 0 Depreciation . . .. .. .. .. 297 8 9 Writings-off .. .. . . . . .. 13 6 10 £5,873 15 8 . £5,873 15 8 £ s. d. £ g . d. Balance brought down .. ~ .. 4,494 10 11 Net loss, to Income and Expenditure Account .. 5,677 2 5 Head Office expenses .. .. .. .. 340 0 3 Interest on capital .. .. .. .. 842 11 3 £5,677 2 5 £5,677 2 5 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s . d. Stores on hand at Ist April, 1936 .. .. 0 13 6 Sales, electric energy .. .. .. .. 25,590 2 9 Salaries and wages .. .. .. .. 3,222 9 5 Discounts forfeited .. .. .. .. 231 13 3 Electric energy purchased .. ... .. 7,650 17 5 Miscellaneous charges .. .. ~ 748 0 7 Stores issued .. .. .. .. 562 13 5 Stores on hand at 31st March, 1937 .. .. 0 10 0 Freight, cartage, telephones, &c. .. .. 309 10 2 Administration expenses .. .. .. 1,390 9 10 Depreciation . . .. .. .. 1,222 7 7 Writings-off .. .. .. .. .. 14 11 10 Conversion (110 volts to 230 volts) .. .. 1,234 0 4 Balance carried down .. .. .. 10,962 13 1 £26,570 6 7 £26,570 6 7 £ s. d. £ g. d. Head Office expenses .. .. .. .. 515 9 8 Balance brought down ... .. .. 10,962 13 1 Interest on capital .. .. .. .. 2,015 8 6 Net profit, to Income and Expenditure Account .. 8,431 14 11 £10,962 13 1 £10,962 13 1

23

B. —1 [PT. IV].

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY —continued. ROTORUA WATER AND DRAINAGE. Working Account fob the Year ended 31st March, 1937. 7>. £ s. d. Gr. £ s. rl. Salaries and wages .. .. • • 682 8 2 Water charges .. .. .. .. 5,188 9 0 Discounts allowed .. .. .. 307 14 7 Miscellaneous receipts .. .. .. 15 6 3 Stores issued, repairs, &c. .. .. • • 225 18 2 Balance carried down .. .. .. 611 19 11 Electric energy charges .. .. 717152 Administration expenses .. .. ■ • 756 4 1 Gravitation scheme: Replacement of pipes .. 1,089 0 9 Depreciation .. •• 1,913 0 3 Writings-off .. . • • • ■ ■ • • 123 14 0 £5,815 15 2 £5,815 15 2 £ s. d. _ £ s. d. Balance brought down . . • • ■ • 611 19 11 Net loss, to Income and Expenditure Account .. 4,071 12 5 Head Office expenses .. . • • • • ■ 379 17 2 Interest on capital . . .. • • - ■ 3,079 15 4 £4,071 12 5 £4,071 12 5 ROTORUA RESERVES. Working Account for the Year ended 31st March, 19-37. £ s. d. £ s. d. Salaries and wages 592 3 9 Miscellaneous receipts .. .. .. 6 13 6 Stores issued, repairs, telephones, &c 257 10 4 Rents receivable 318 19 7 Administrative expenses .128 11 1 Interest on advances 143 1 8 Depreciation .. • • • • • • 134 12 8 Balance carried down .. .. .. 644 3 I £1,112 17 10 £IJI2 17 10 £ s. d. £ s. d. Balance brought down .. •• •• 644 3 1 Net loss, to Income and Expenditure Account .. 1,979 7 9 Head Office expenses .. .. • • ■ • 214 12 11 Interest on capital .. •• •• •• 1,120 11 9 £1,979 7 9 £1,979 7 9 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1937. Dr £ s. d. Or. £ S. d. »; !: Slita. :: :: uliS'l Depreciation • • • • • • • • £134 6 0 £ 134 6 0 £ s. d. £ s. d. Balance brought" down 125 19 1 Net loss, to Income and Expenditure Account . . 229 0 7 Interest on capital .. • ■ • • • • 1"" £229 0 7 £229 0 7 WAIMANGU ROUND TRIP. Working Account for the Year, ended 31st March, 1937. Dr £ s. d. Or. £ S. d. Stores on hand at Ist April, 1936 34 9 2 Round-trip receiipts 2,095 10 10 Salaries and wages «99 1 Rents receivable 105 9 11 .. .. • • 132 4 8 Miscellaneous receipts .. .. . • 3 0 0 p ■ 28 9 0 Stores on hand, 31st March, 1937 .. .. 32 7 5 Repairs, &c. .. •• •• Administration expenses .. • ■ • ■ ® Depreciation 334 18 0 Balance carried down .. • • • • sais 14 w £2,236 8 2 £2,236 8 2 Head Office expenses 1« 13 Balance brought down 598 14 8 Interest on capital .. .. • • • • 1M I 6 Net profit to Income and Expenditure Account 347 0 J £598 14 8 £598 14 8

24

B.—l [PT. IV],

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. WAITOMO HOSTEL AND CAVES. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ g . d. Stores on hand at Ist April, 1936 .. .. 367 3 7 Board and accommodation .. .. 7 862 7 0 Salaries and wages .. .. .. .. 3,691 8 8 Cave fees .. .. .. .. 6 414 13 5 Electric light and water .. .. .. 952 11 2 Sale of aerated waters, tobacco, &c. .. .. 662 19 4 Stores purchases .. .. .. .. 3,616 22 Hire of equipment .. . . .. , 300 13 1 Freight, repairs, postage, &c. .. .. .. 975 1 5 Miscellaneous receipts .. .. . . 108 18 5 Compensation for injury re guest .. .. 15 15 0 Stores on hand at 31st March, 1937 .. " 430 18 9 Depreciation .. .. .. .. 1,782 17 9 Writings-off .. .. .. .. 152 18 6 Balance carried down .. .. .. 4,226 11 9 £15,780 10 0 £15,780 10 0 £ s. d. £ gi (j_ Head Office expenses .. .. .. 266 19 5 Balance brought down ..4 226 11 9 Interest on capital .. .. .. .. 2,239 18 5 Net profit, to Income and Expenditure Account 1,719 13 11 11 9 £4,226 11 9 CHATEAU TONGARIRO. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s . d Stores on hand at Ist April, 1936 .. .. 1,590 17 11 Board and accommodation .. .. .. 19,168 16 7 Salaries and wages .. .. .. .. 7,959 17 0 Sale of sweets, cigarettes, &c. .. .. 2 141 19 4 Purchase of stores .. .. .. .. 11,034 8 6 Miscellaneous receipts .. .. j 087 10 2 Repairs, travelling-expenses, &c. .. .. 1,949 4 0 Stores on hand at 31st March, 1937 !.' !! - 15 5 Freight .. .. .. .. .. 1,494 110 Balance carried down .. .. .. 5'272 1 6 Advertising .. .. . . . . 328 4 7 Repairs to roof and internal renovations to building 2,846 19 8 Depreciation .. .. .. . . 2,26827 Writings-off .. .. . . .. 625 6 11 £30,097 3 0 £30,097 3 0 £ s. d. £ s d Balance brought down .. .. .. 5,272 1 6 Net loss, to Income and Expenditure Account .. 8,764 4 2 Head Office expenses .. .. . . 481 9 1 Interest on capital .. .. .. .. 3,010 13 7 £8,764 £8/764 4 2 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ S- d. Stores on hand at Ist April, 1936 .. .. 336 011 Board and accommodation .. .. .. 2 496 18 5 Salaries and wages .. .. .. .. 1,354 9 5 Launch and boat hire .. .. .. 544 18 7 Purchase of stores .. .. .. .. 1,671 8 2 Miscellaneous receipts .. .. 895 15 11 Freight, postage, repairs, &c. .. .. .. 704 6 2 Stores on hand at 31st March, 1937 .. 323 17 0 Electric light and power .. .. .. 243 3 8 Balance carried down . . . . . . 817 12 4 Depreciation .. .. .. 71612 Writings-off .. .. .. ' 53 12 9 £5,079 2 3 £5,079 2 3 £ s. d. £ s d Balance brought down .. .. .. 817 12 4 Net loss, to Income and Expenditure Account .. 1,745 14 9 Head Office expenses . . .. .. 277 2 8 Interest on capital . . . . .. .. 650 19 9 £1,745 14 9 £1,745 14 9 MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s d Salaries and wages .. .. .. .. 270 4 3 Bath fees .. .. .. .. .. 686 3 0 Repairs, stores, &c. .. .. .. .. 131 6 8 Miscellaneous receipts , _ 15 17 3 Writings-off ......... 21 17 4 Depreciation .. .. .. .. 124 2 4 Balance carried down .. .. .. 154 9 8 £702 0 3 £7 02 0 3 £ s. d. £ s ; d Interest on capital. . . .. . . . 205 8 2 Balance brought down . . .. . , 154 9 8 Head Office expenses .. . . .. 66 2 0 Net loss, to Income and Expenditure Account . . 117 0 6 £371 10 2 £271 10 2 4 —B. 1 [PT. IV],

25

B.—l [PT. IV].

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, 1937. £ s. d. £ s. d. Depreciation .. .. .. .. 741 9 5 Rents receivable .. .. .. .. 375 0 0 Interest on capital .. .. .. .. 1,806 6 10 Interest on advances .. .. .. 676 11 0 Net loss, to Income and Expenditure Account .. 1,296 5 3 £2,347 16 3 £2,347 16 3 TE ANAU STEAMER AND HOTEL. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Depreciation .. .. .. •. 688 5 8 Rents receivable .. .. . . .. 365 1 8 Interest on capital .. .. .. .. 750 1 8 Net loss to Income and Expenditure Account .. 1,073 5 8 £1,438 7 4 £1,438 7 4 QUEENSTOWN. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Salaries and wages .. .. .. .. 642 4 10 Game fees .. .. .. .. 175 15 4 Stores, repairs, freight, &c. .. .. .. 67 9 9 Miscellaneous fees .. .. . . .. 36 19 10 Depreciation .. .. .. •• 58 2 1 Balance carried down .. .. .. 563 12 11 Writings-off .. .. •• 8115 £776 8 1 £776 8 1 £ s. d. £ s. d. Balance brought down .. .. .. 563 12 11 Net loss to Income and Expenditure Account .. 806 14 3 Head Office expenses .. .. .. 67 8 8 Interest on capital .. .. .. ■. 175 12 8 £806 14 3 ' £806 14 3 GLADE HOUSE, MILFORD HOSTEL AND TRACK. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Stores on hand at Ist April, 1936 .. .. 1,120 13 6 Board and accommodation .. .. .. 3,1.70 2 3 Salaries and wages .. .. .. 2,030 9 7 Launch and boat hire .. . .. 472 16 1 Maintenance of track (stores, wages, tools, &c.) .. 848 I 8 Sale of tobacco, sweets, &c. .. .. .. 328 3 10 Purchase of stores .. .. •• •• 3,042 3 11 Miscellaneous receipts .. .. .. 255 17 0 Freight, repairs, travelling-expenses, &c. .. 1,870 18 1 Stores on hand at 31st March, 1937 . .. 1,315 110 Depreciation .. .. .. •• 1,680 15 6 Balance carried down .. .. .. 5,236 19 7 Writings-off .. • • • ■ • • 185 18 4 £10,779 0 7 £10,779 0 7 £ s. d. £ s. d. Balance brought down .. .. .. 5,236 19 7 Net loss, to Income and Expenditure Account .. 6,982 10 5 Head Office expenses .. .. • ■ 334 8 2 Interest on capital .. .. •• 1,41128 £6,982 10 5 £6,982 10 5 MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1937. Dr. £ 8- d- Or. £ s. d. Salaries .. .. .. •• 204 16 2 Rents .. .. .. .. .. 459 11 5 Stores! freight, and repairs .. .. .. 699 13 11 Balance carried down .. .. .. 904 610 Depreciation .. .. . • • • 201 8 5 Writings-off . ■ ■ ■ ■ ■ • • 257 19 9 £1,363 18 3 £1,363 18 3 £ s. d. £ s. d. Balance brought down .. .. •• 904 610 Net loss, to Income and Expenditure Account .. 1,369 10 0 Head Office expenses .. . • • • 149 14 7 Interest on capital .. .. ■ • • • 815 8 7 £1,369 10 0 £1,369 10 0

26

B.—l [PT. IV],

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY —continued. PASSENGER BOOKING ACCOUNT. Working Account toe the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ a. d. Net loss at— Commission on Government tour orders .. 564 16 3 Rotorua .. .. .. .. .. 286 16 1 Miscellaneous receipts .. .. .. 700 13 8 Christchurch .. .. .. .. 466 16 5 Net profit at — Dunedin .. .. .. .. .. 343 15 0 Auckland .. .. .. .. 1,968 0 0 Overseas commission on tours.. .. .. 1,839 16 11 Wellington .. .. .. .. 2,318 17 4 Miscellaneous expenses .. .. .. 262 2 7 Invercargill .. .. .. .. 146 14 0 Head Office expenses .. .. .. 1,464 2 3 Interest on capital .. .. .. .. 18 18 3 Depreciation .. .. .. .. 13 0 3 Writings-off .. .. .. .. 4 17 5 Net profit, to Income and Expenditure Account 998 16 1 £5,699 1 3 £5,699 1 3 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Salaries and allowances .. .. .. 4,311 17 10 Commission earned .. .. .. .. 744 14 10 Rent .. .. .. .. . . 1,840 5 8 Net loss, to Income and Expenditure Account .. 7,341 4 2 Postage, printing and stationery, travellingexpenses, &o. .. .. .. .. 1,821 4 6 Depreciation .. .. .. .. 71 6 6 Writings-off .. .. .. .. 3 2 9 Interest on capital .. .. .. .. 38 1 9 £8,085 19 0 £8,085 19 0 TORONTO OFFICE. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Salaries, wages, and allowances .. .. 2,100 11 5 Net loss, to Income and Expenditure Account .. 3,318 18 7 Rent .. .. .. .. .. 339 II 11 Postage and travelling-expenses .. .. 815 7 11 Depreciation .. .. .. .. 44 6 10 Writings-off .. .. .. .. 1 18 2 Interest on capital .. .. .. .. 17 2 4 £3,318 18 7 £3,318 18 7 PUBLICITY BRANCH. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Salaries .. .. .. .. .. 1,547 7 5 Sale of photographs, &c. .. .. .. 516 6 9 Advertising in newspapers and periodicals .. 4,475 13 11 Sale of films .. .. .. .. 555 3 6 Advertising in Daily Telegraph, London .. 3,001 11 6 Contribution to South Island advertising in Advertising in United Kingdom .. .. 3,377 11 10 Australia.. .. .. .. .. 500 0 0 Folders, booklets, and posters .. .. 8,908 810 Stores on hand at 31st March, 1937 .. .. 659 15 3 Grants re expenses of lectures.. .. .. 445 18 11 Balance carried down .. .. .. 31,021 10 9 Miscellaneous publicity and general expenses .. 2,563 15 0 Photographs, films, pictures, window displayspreparation, &c. .. .. .. .. 8,156 11. 6 Reuter's Telegram Co: Payment for special telegrams .. .. .. .. 485 7 3 Depreciation .. .. .. .. 270 0 5 Writings-off .. .. .. .. 20 9 8 £33,252 16 3 £33,252 16 3 £ s. d. £ s. d. Balance brought down .. .. .. 31,021 10 9 Net loss, to Income and Expenditure Account .. 32,824 17 5 Head Office expenses .. .. .. 1,768 13 8 Interest on capital .. .. .. .. 34 13 0 £32,824 17 5 £32,824 17 5 LONDON OFFICE. Working Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Salaries .. .. .. .. .. 475 11 I Net loss, to Income and Expenditure Account .. 494 5 7 Postages, travelling-expenses, &c. .. .. . . 18 14 6 £494 5 7 £494- 5 7

27

B.—l [PT. IV],

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY —continued. BRUSSELS OFFICE. Working Account fob the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Salaries .. .. .. .. .. 2,049 9 2 Net loss, to Income and Expenditure Account .. 2,812 18 2 Travelling-expenses, postage, &c. .. .. 609 15 6 Transfer expenses, furnishings .. .. .. 128 18 11 Depreciation .. .. .. .. .. 348 Writings-off .. .. .. .. .. 16 8 9 Interest on capital .. .. .. .. 512 £2,812 18 2 £2,812 18 2 LOS ANGELES OFFICE. Working Account fob the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Salaries, allowances, and wages .. .. .. 1,552 2 9 Net loss, to Income and Expenditure Account .. 2,386 17 6 Travelling-expenses, postage, &c. . . .. 499 18 0 Rent .. .. .. .. .. 303 9 3 Interest on capital , . . .. .. 12 12 8 Depreciation .. .. .. .. .. 18 14 10 £2,386 17 6 £2,386 17 6 —————— Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital— £ s. d. £ s. d. £ s. d. Public Works Fund .. 654,030 9 2 Land .. .. .. .. .. 193,263 7 0 Consolidated Fund .. .. 43,902 5 9 Buildings .. .. .. .. .. 275,741 18 2 Unemployment Board .. 330 19 6 Stores .. .. .. .. .. 11,814 16 10 698,263 14 5 Motor-vehicles .. .. .. .. 356 18 6 Creditors— Live-stock .. .. .. .. .. 608 ] 5 1 Departmental .. .. 4,595 410 Furniture and fittings .. .. .. 26,703 14 5 Sundry .. .. .. 5,944 410 Debtors — £ s. d. 10,539 9 8 Departmental .. .. 4,347 6 7 Passenger booking— ' Sundry .. .. .. 15,749 16 2 Ticket Sales Account ~ . . .. 21,449 14 0 20,097 2 9 Suspense Account .. .. .. 17 7 9 Water and drainage systems .. .. .. 80,558 15 3 Deposits on Tours Account .. .. 3,235 17 4 Rotorua electric system : Land, transmission-line, Reserve for doubtful debts .. .. .. 420 12 9 buildings, &c. .. .. .. .. 47,369 16 11 Writings-off Reserve.. .. .. .. 1,938 13 3 Plant and machinery .. .. .. 6,268 4 7 Deposit Account. Rotorua .. .. .. 652 14 3 Wharves and slipways .. .. .. 4,147 9 8 Treasury Adjustment Account .. .. 117,008 16 11 Electric systems at hotels .. .. .. 24,802 18 1 Steamers, launches, and boats .. .. 5,431 17 I Bridges .. .. .. .. .. 3,062 410 Garden implements .. ~ .. . , 432 0 9 National Development Account .. .. 11,505 17 5 Linen, cutlery, crockery, silverware, &c. . . 13,892 511 Telephone-lines .. .. .. .. 1,031 2 4 Gas-testing equipment .. . . . 197 15 3 Refrigerating-plant (London), half-share .. 31 3 5 Exhibition material .. .. .. . . 33 10 6 Photographic apparatus .. .. .. 657 16 0 Assets in Suspense .. .. .. .. 1,938 13 3 Payments in Advance Account .. .. 525 0 0 Cash in hand of receivers .. .. .. 172 4 6 Advance, Rotorua Golf Club .. .. .. 2,774 18 4 Cash on deposit, Rotorua Office .. .. 652 14 3 Cash in General Post Office .. .. .. 982 8 8 Receiver-General's Deposit Account .. .. 8,000 0 0 Remittances in transit and outstanding balances at tourist bureaux.. .. .. .. 9,917 18 3 Income and Expenditure Account: Excess expenditure over income .. .. .. 100,553 12 4 £853,527 0 4 £853,527 0 4 L. J. Schmitt, General Manager. J. Houston, Accountant. 1 hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. 11. Fowler, Controller and Auditor-General.

28

B.—l, [Pt. IV].

DEPARTMENT OP JUSTICE. Income and Expenditure Account foe the Year ended 31st March, 1937. Courts and General. , Expenditure. Income. Salaries— £ s. d. £ s. d. £ s. d. £ s. d. Judges .. .. .. 18,250 0 0 Supreme Court: Fees, fines, &c. 48,442 10 10 Magistrates and staff.. 97,153 15 5 Magistrates and Wardens' Courts: 115,403 15 5 Fees, fines, &c. .. .. 86,968 16 11 Travelling allowances and expenses .. .. 7,227 311 135,411 7 9 Transfer and removal expenses .. .. 1,009 18 7 Money-lenders'license fees .. .. .. 1,551 5 0 Advertising, books, &c. .. .. . . 162 2 3 Second-hand dealers' license fees .. .. 354 5 0 Annotation of statutes .. .. .. 55 19 0 License fees re King's Counsel .. .. .. 7 7 0 Fuel, light, &c. .. .. .. .. 3,011 18 2 Proportion of fees under Auctioneers Act, 1928 .. 390 10 0 Postage, telegrams, &c. .. .. .. 2,397 4 6 Proportion of fees under Land Agents Act .. 482 6 0 Printing and stationery .. .. .. 2,659 16 9 Territorial Revenue .. .. .. .. 4 310 Rents .. .. .. .. .. 513 10 11 Estreated recognizance .. .. .. 2,032 10 0 Typewriter repairs .. .. .. .. 92 2 9 Assessed rents .. .. .. .. 1,244 0 0 Telephones .. .. .. .. .. 2,243 11 9 Recovery of maintenance of inebriates .. .. 866 17 11 Cleaning courthouses .. .. .. .. 1,797 51.1 Balance, being excess expenditure over income .. 61,948 5 9 Commission on money-orders .. .. 56 12 3 Cost of inquests .. .. .. .. 3,935 9 8 Criminal prosecutions .. .. .. 14,289 19 9 Expenses under Juries Act, 1908 .. .. 1,050 9 4 Expenses under Reformatory Institutions Act, 1909 .. .. .. .. .. 2,540 18 6 Special grants (compassionate allowances, &c.) .. 835 19 11 Sundry expenses .. .. . . .. 41 10 5 Loss on realization : Building . . . . 21 0 0 Fines irrecoverable .. .. .. .. 18 5 0 Repairs and maintenance of buildings .. .. 16,677 13 6 Depreciation .. .. .. .. 9,027 19 0 Interest on capital .. .. .. .. 19,222 11 0 £204,292 18 3 £204,292 18 3 Patent Office. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 4,457 0 8 Revenue .. .. .. .. .. 13,156 17 5 Annual fee, New Zealand's share as member of Copyright Union, Class IV" .. .. .. 237 15 11 The International Union for the Protection of Industrial Property (Patents), Class IV . . 279 3 2 Fuel, Jight, &c. .. . . .. .. 49 8 11 Patent Office Journal .. .. .. . . 571 15 7 Postage, telegrams, &c. .. .. .. 103 1 2 Printing and stationery .. .. .. 254 4 8 Sundry expenses— Typewriter repairs .. . . .. .. 3 18 3 Travelling expenses .. . . .. 5 116 Sundries .. .. .. .. .. 2 15 6 Assessed rents . . . . .. .. 650 0 0 Depreciation .. . . , . .. 49 7 6 Intei-est on capital .. .. .. .. 178 16 4 Balance, being excess income over expenditure .. 6,313 18 3 £13,156 17 5 £13,156 17 5 Bankruptcy. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 5,820 9 5 Revenue .. .. .. .. .. 4,046 110 Advertising .. .. .. .. .. 149 13 0 Balance, being excess expenditure over income .. 4,150 16 11 Fuel, light, &c. .. .. .. .. 16 7 0 Law-costs .. .. .. .. .. 660 Postage, telegrams, &c. .. .. .. 219 0 11 Printing and stationery .. .. .. 85111 Remuneration to Deputy Assignees .. .. 330 8 4 Rents . . .. .. .. .. 1,301 0 0 Transfer expenses .. .. .. . . 179 18 0 Travelling expenses and allowances .. . . 12 16 8 Sundry expenses .. .. .. .. 4 22 Depreciation .. .. .. .. 50 6 5 Interest on capital .. .. .. .. 20 19 9 £8,196 18 9 £8,196 18 9

29

B.—l [Pt. IV],

DEPARTMENT OF JUSTICE —continued. Income and Expenditure Account for the Year ended 31st March, 1937— continued. Registrar-General's Office. Expenditure. £ s. '1- Income. £ s. d. Salaries '.. .. . . .. .. 13,066 17 2 Revenue: Registration and other fees — Registration of births, deaths, and marriages— Registration of births, deaths, and marriages .. 24, 284 8 0 Payment to non-permanent .. .. .. 634 15 11 Dentists Act .. .. • • ■ • 32 12 0 Payment to Post Office .. .. .. 2,317 22 Fuel, light, &c. .. .. • • • • 116 8 10 Postage, telegrams, &c. .. . . •, 695 6 9 Printing and stationery .. .. .. 1,128 4 4 Rents . . .. . ■ ■ • ■ • 685 13 7 Telephone services .. .. .. .. 8124 Travelling-allowances, &c. .. .. .. 3 18 6 Typewriter repairs .. .. .. .. 2144 Sundry expenses .. .. .. • • 2 3 9 Depreciation . . .. • • • • 105 1 2 Interest on capital .. .. .. .. 23 15 1 Balance, being excess income over expenditure .. 5,435 6 1 £24,317 0 0 £24,317 0 0 Court of Review and Adjustment Commissions. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. -• •• 7,314 12 0 Revenue .. .. .. .. .. 8,055 3 0 Fees to members .. .. .. .. 9,647 5 0 Balance, being excess expenditure over income .. 15,574 4 0 Postage, telegrams, &c. .. .. .. 243 2 6 Printing and stationery .. . • 1,078 19 7 Travelling allowances and expenses .. .. 4,629 9 3 Overtime .. .. • • • • • • 668 8 8 Sundry expenses .. .. .. •. 47 10 0 £23,629 7 0 £23,629 7 0 PRISON AND BORSTAL INSTITUTIONS. Income and Expenditure account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Rations .. .. .. •• •• 14,748 4 3 Rent of departmental buildings .. .. 3,682 4 3 Clothing, footwear, and equipment .. .. 6,811 13 1 Sundry credits and recoveries .. .. .. 5,331 4 2 Earnings, wages, and gratuities, prisoners and Value of prison labour capitalized on works .. 836 17 4 dependants .. .. .. - • 13,140 11 2 Surplus on industry accounts .. .. .. 16,023 4 2 Hospital maintenance and medicines .. 1,134 7 6 Net cost, departmental upkeep (£l3l 2s. 9d. per Transport and travelling expenses .. .. 5,544 10 0 prisoner per annum) .. .. .. 129,145 0 8 Maintenance of buildings and grounds .. .. 4,705 6 9 Salaries and allowances .. .. 60,797 11 8 Fuel, light, water, &c. .. .. •• 5,589 1 5 Postage, telegrams, stationery, &c. .. .. 1,204 8 5 113,675 14 3 Compassionate allowance .. • • • • 161 9 5 Interest and depreciation .. .. 34,719 15 4 £ s. d. Head Office administration expenses 6,453 15 6 Plus loss, General Store Account 7 16 1 6,461 11 7 £155,018 10 7 £155,018 10 7 Net Balances after | r«i.nnr ' Public Account charging Labour. | Labour A" 00 ' 141011 - Surplus. Industry accounts — £ s. d. £ s. d. £ s. d. Blockmaking .. .. Or. 38 10 10 29 3 6 67 14 4 Bootmaking and repairs .. •• Or. 383 19 10 936 12 0 1,320 11 10 Brickwork . . • ° ■ ■ ī)r. 1,559 2 5 . . t, 559 2 5* Farming .. .. ..Dr. 2,778 4 7 6,225 0 5 3,446 15 10 Gardening .. .. .. Dr. 622 7 7 524 16 6 97 11 1 * Laundering . . .. ..Or. 88 17 8 309 18 6 398 16 2 Roadwork and transport .. .. Or. 3,540 19 0 2,714 211 6,255 1 11 Quarrying .. .. ..Or. 401 19 8 3,470 710 3,872 7 6 Clothing industry .. .. .. Or. 1,245 6 9 647 6 3 1,892 13 0 Tobacco culture and manufacture .. Dr. 0 411 202 9 3 202 4 4 Miscellaneous Dr. 46 3 4 269 16 1 223 12 9 Total .. .. ..Or. 693 10 11 15,329 13 3 16,023 4 2 * Deficit.

30

B.—l [Pt. IV].

DEPARTMENT OF JUSTlCE—continued. PRISONS HEAD OFFICE ADMINISTRATION. Income and Expenditure Account foe the Yeah ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. Net expenditure for year: Head Office Administra- £ s. d. Salaries and allowances . .. 5,372 8 5 tion transferred to General Income and ExAdvertising, books, &c. .. .. 27 15 9 penditure Account .. .. .. .. 6,453 15 6 Postages, telegrams, printing, and Prisons Board .. .. .. . . 484 12 6 stationery .. .. .. 377 I 2 Transport and travelling expenses .. . 205 3 6 Fuel, light, water, and sanitary .. 92 7 9 Maintenance of buildings .. .. 28 2 5 Sundry expenses .. .. 0 16 6 Rent of buildings .. .. 350 0 0 6,453 15 6 Prisons Board administration expenses (travelling) 484 12 6 £6,938 8 0 £6,938 8 0 PROBATION ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries and allowances .. .. .. 3,243 1 2 Net expenditure for year .. .. .. 3,940 10 6 Postages, telegrams, printing, and stationery .. 166 0 1 Rent of buildings .. .. .. .. 196 o 0 Assistance to discharged prisoners and grants to Prisoners' Aid Societies .. .. .. 189 17 2 Sundry expenses .. .. .. .. 136 15 0 Interest on capital .. .. ~ .. 110 10 Depreciation on furniture and fittings .. .. 7 6 3 £3,940 10 6 £3,940 10 6 GENERAL STORES (AUCKLAND AND WELLINGTON). Working Account for the Year ended 31st March, 1937. Expenditure. £ s. d. , Income. £ s. d. Opening stocks in store and in transit .. .. 8,872 26 j Raw materials issued to workshops .. .. 4,950 14 1 Manufactured articles received from workshops .. 8,384 11 7 Sales to other Departments .. .. .. 5,646 11 1 Purchases for issue and for manufacture .. 5,152 19 1 Miscellaneous stores and manufactures issued to Freight, cartages, postages, &c. .. .. 92 7 4 prisons .. .. .. .. 5.444 2 3 Salaries .. .. .. .. .. 321 2 0 Store charges recovered .. . . . . 354 4 7 Prison labour .. .. .. .. 25 17 6 Closing stocks in store and in transit .. .. 6,778 3 3 Interest on capital .. .. .. .. 332 11 4 Loss to General Income and Expenditure Account 716 1 £23,181 11 4 £23,181 11 4 AUCKLAND PRISON : CLOTHING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1937. Expenditure. Revenue. Opening stocks— £ s. d. £ s. d. Sales to Government Departments and transfers to £ s. d. Completed work and work in progress 79 16 11 general store .. .. .. 4,118 16 7 Loose tools .. .. .. 9 4 10 Closing stocks — £ s, d. 89 1 9 Completed work and work in progress 65 18 5 Sundry expenses— Loose tools .. .. .. 9152 Raw materials .. .. .. .. 1,507 4 11 75 13 Cleaning materials .. .. .. .. 15 0 0 Machine parts and repairs .. .. .. 59 15 10 Fuel, light, power, and water.. .. .. 86 8 11 Freight and cartage .. .. .. .. 2118 Sundries .. ' .. .. .. .. 210 10 Prison labour .. .. .. .. 647 6 3 Supervision .. .. .. .. .. 317 2 0 Interest on capital .. .. .. . . 30 13 0 Depreciation on plant and machinery .. .. 35 8 3 Rent of workshop .. .. .. .. 156 0 0 Net profit on working .. .. .. 1,245 6 9 £4,194 10 2 £4,194 10 2

31

B. —1 [Pt. IV].

DEPARTMENT OE JUSTlCE—continued. BOOTMAKING AND REPAIRING INDUSTRY (AUCKLAND AND INVERCARGILL). Profit and Loss Account fob the Year ended 31st March, 1937. Expenditure. Revenue. £ s. d. Opening stocks— £ s. d. £ s. d. Manufactures and repairs .. .. .. 5,483 13 4 Loose tools .. .. .. 182 3 6 Closing stocks— £ s. d. Work in progress.. .. . • 256 10 6 Loose tools .. .. • • 182 15 0 438 14 0 Work in progress.. .. .. 185 8 8 Raw materials used .. .. .. .. 3,300 8 0 368 3 8 Tools, machine parts, and repairs .. .. 27 3 9 Fuel, light, and power .. .. . • • • 17 9 6 Freight and cartage .. .. • • • • 49 6 3 Sundries .. .. • • • • • • 8 1 11 Prison labour .. . • • ■ ■ ■ 936 12 0 Supervision and officers' labour . . .. .. 499 4 0 Interest on capital .. .. • • ■ • 45 18 7 Depreciation on plant and machinery .. .. 40 19 2 Rent of workshops .. . . .. - • 104 0 0 Net profit on industry for year .. .. .. 383 19 10 £5,851 17 0 £5,851 17 0 PAPARUA PRISON : BLOCK AND TILE MAKING INDUSTRY. Promt and Loss Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks : Stock-in-trade .. .. .. 407 18 10 Sales and issues of blocks and tiles . . .. 96 1 9 Materials .. .. .. • ■ • • 133 4 7 Closing stocks : Stock-in-trade .. .. .. 613 3 8 Sundries .. . ■ • • • • • ■ 4 14 8 Freight and cartage .. •• •• •• 1184 Prison labour .. . . ■ ■ • • 29 3 6 Interest on capital .. . • • • • • 38 6 2 Depreciation on buildings and plant .. . • 18 10 6 Supervision and officers' labour .. .. .. 27 8 0 Profit on working .. .. ■ • • • 38 10 10 £709 5 5 £709 5 5 WELLINGTON PRISON : FLOOR-POLISH, LEAD-HEADED NAILS, AND SANDSOAP INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Revenue. £ s. d. Raw materials . . .. .. • • • • 265 710 Manufactured products . . .. . . .. 461 6 5 Freight, cartage, and packing .. . . . • 79 4 9 Tools and repairs . . . ■ - • ■ • 11 18 4 Prison labour .. . • • • • • 23 8 5 Supervision .. .. •• •• 600 Interest on capital .. ■ • ■ • • • 314 8 Net profit for year .. .. • • • • 7112 5 £461 6 5 £461 6 5 QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND, NAPIER, NEW PLYMOUTH, PAPARUA). Profit and Loss Account for the Year ended 31st March, 1937. Expenditure. £ s - d. Revenue. £ s. d. Opening stocks: Metal 1,920 1 4 Sales of metal &c 12,790 16 2 Machine parts, tools, and repairs .. .. 1,170 18 3 Royalty from leases 450 0 0 Explosives . . .. .. .. .. 208 0 8 Closing stocks: Metal . . . . .. 1, 368 2 5 Lubricants .. .. • • • • • • 74 9 4 Maintenance of quarry roads .. .. . ■ 7 0 4 Tractor expenses .. . • • ■ • • 77 5 7 Fuel, light, power, and water .. . . . - 891 12 1 Freight and cartage .. .. .. •• 1,298 15 3 Hospital maintenance of accident cases .. .. 76 16 0 Bad debts written off .. .. . • • • 55 14 1 Sundry expenses .. • • • - 81 14 4 Prison labour .. •• 3,470 7 10 Supervision .. .. •• •• 2,818 17 3 Interest on capital .. .. • • • • 831 22 Depreciation on buildings, plant, and horses .. 1,224 4 5 Net profit for year .. .. • • • • 401 19 8 £14 608 18 7 £14,608 18 7

32

B.—l [PT. IV].

DEPARTMENT OF JUSTICE —continued. LAUNDERING, MENDING, AND SEWING INDUSTRY : POINT HALSWELL AND ADDINGTON. Profit and Loss Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Revenue. Cleaning materials .. .. .. .. 61 211 Laundering for— £ s. d. Mending and sewing materials .. .. .. 0 8 5 Institutions .. .. .. .. 303 12 9 Fuel, light, and power .. .. .. .. 294 18 5 Government Departments .. .. .. 1,374 2 4 Repairs to plant .. .. .. .. 45 16 3 Cartage, laundry-work .. .. .. 149 6 2 Sundries .. .. .. .. .. 143 7 11 Prison labour .. .. .. .. 309 18 6 Supervision .. .. .. .. .. 406 9 6 Interest on capital .. .. .. .. 93 18 3 Depreciation on buildings and plant .. .. 83 11 1 Net profit for year .. .. .. .. 88 17 8 £1,677 15 1 £1,677 15 1 WAIKUNE PRISON : MOTOR TRANSPORT. Profit and Loss Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Revenue. ' Opening stocks: Loose tools and stores .. .. 438 11 5 Cartages— £ s. d Benzine, oil, &c. .. .. .. .. 1,977 2 0 General .. .. .. .. .. 207 16 II Tires and tubes .. . . .. .. 190 9 2 For Government Departments .. .. 848 19 3 Machine parts, tools, repairs, and replacements .. 918 810 For own institution and roadworks .. .. 4,315 710 Sundries .. .. .. .. .. 68 4 7 For other institutions .. .. .. 447 12 7 Prison labour .. .. .. .. 934 14 8 Closing stocks: Loose tools and stores .. .. 549 3 6 Supervision and officers' labour .. .. .. 474 3 4 Interest on capital .. .. .. .. 71 14 9 Depreciation on motors, plant, &c. .. .. 770123 Net profit on working .. .. .. .. 524 19 1 £6,369 0 1 £6,369 0 1 WAIKUNE PRISON : ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1937. Expenditure. Revenue. £ s. d. Opening stocks — £ s. d. Roadwork credits from other Departments .. 10,782 19 5 Horses .. .. .. .. .. 48 10 10 Horse cartages .. .. .. .. 2 4 2 Loose tools and stores .. .. .. 251 1 7 Sale of metal .. .. .. .. .. 31 18 0 Horse feed and expenses . . .. .. 56 14 6 Sundry sales .. .. .. .. .. 26 19 4 Tools, repairs, and plant maintenance .. .. 319 12 6 Closing stocks — Freight and cartage .. .. .. .. 3,932 7 4 Loose tools and stores .. .. .. 216 2 6 Explosives .. .. .. .. .. 912 Horses .. .. .. .. .. 48 10 10 Sundries .. .. .. .. .. 1 18 7 Fuel and oil .. .. ..... 98 11 8 Prison labour .. .. .. .. 1,779 8 3 Officers' supervision .. .. .. 1,552 1 3 Interest on capital .. .. .. .. 1872 Depreciation on plant .. .. .. .. 24 19 6 Net profit on working .. .. .. .. 3,015 19 II £11,108 14 3 £11,108 14 3 WELLINGTON PRISON : PRINTING INDUSTRY. Working Account for the Year ended 31st March, 1937. Expenditure. Revenue. £ s. d. Opening stocks — £ s. d. Printed departmental stationery .. .. 259 0 2 Equipment, tools, &c. .. .. .. 45 18 3 Closing stocks — Materials .. .. .. .. .. 50 3 2 Loose tools, type, equipment, &c. .. .. 41 2 1 Purchases of paper and stationery .. .. 149 2 0 Materials .. .. .. .. .. 33 12 10 Purchases of loose tools, type, equipment, &c. .. 7 2 0 Net loss on working .. .. .. .. 85 6 7 Sundry expenses .. . • ■ • .. 4 13 Prison labour .. .. •. .. 93 4 0 Supervision and officers' labour .. .. .. 57 0 0 Interest on capital .. .. .. .. 7 7 0 Depreciation .. .. .. .. 540 £419 1 8 £419 1 8 s—B. 1 [PT. IV].

33

B.—l [PT. IV].

DEPARTMENT OF JUSTlCE—continued. TOBACCO CULTURE AND MANUFACTURE INDUSTRY (AUCKLAND AND WAIKERIA). Profit and Loss Account foe the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Manufactures and leaf transferred.. .. .. 699 2 1 Leaf, &c. .. .. .. .. 641 6 7 Closing stocks— £ s. d. Partly manufactured tobacco .. 35 7 8 Leaf, &c. .. .. • • 671 8 4 676 14 3 Partly manufactured tobacco .. 36 10 5 Purchases and transfers of seeds and manures .. 14 13 3 18 9 Leaf and ingredients used in manufacture .. .. 207 1 8 Net loss for year .. .. •• 0411 Tools and equipment .. .. .. . • 1118 Freight, cartage, and packing . . .. .. 35 10 4 Fuel, light, power, and water .. .. .. 21 13 6 Sundry expenses .. .. . • .. 65 18 9 Prison labour .. .. . . .. . • 202 9 3 Officers' labour and supervision .. .. .. 127160 Interest on capital .. .. .. .. 43 14 7 Depreciation on buildings .. .. .. 10 2 6 £1,407 5 9 £1,407 5 9 MINOR KITCHEN GARDENS. Profit and Loss Account for the Year ended 31st March, 1937. Expenditure. Revenue. Opening stocks— £ s. d. £ s. d. Sales and transfers of produce— £ s. d. £ s. d. Tools and stores .. .. .. 42 6 9 Poultry and eggs .. .. 31 610 Live-stock and poultry .. .. 207 14 8 Vegetables .. .. .. 622 11 8 Vegetables and live-stoek feed .. 219 18 0 Milk and cream .. .. .. 505 16 10 469 19 5 Pigs, pork, and beef .. .. 132 15 4 Purchase of seeds and manures .. .. 86 3 1 Live-stock .. .. 35 4 8 Purchase of poultry-feed .. .. .. 914 11 1,327 15 4 Purchase of cattle-feed and pig-feed .. .. 42 3 4 Closing stocks — Purchase and transfers of live-stock .. .. 83 2 3 Live-stock and poultry .. .. 254 8 2 Feed, consumed on farm .. .. .. 148 14 8 Vegetables and live-stock feed .. 236 0 1 Tools, repairs to plant, &e. .. .. .. 38 5 6 Tools and stores .. .. .. 76 17 10 Freight, cartage, &e. .. .. .. 16 9 6 567 6 1 Rent of grazing paddocks .. .. ■ • 40 0 0 Net loss on working .. .. .. 622 7 7 Sundry expenses .. .. .. .. 26 17 2 Prison labour .. .. .. .. . . 877 8 0 Supervision .. .. .. .. .. 547 18 0 Interest on capital .. .. .. 116 1 5 Depreciation on plant, &c. .. .. .. 14 11 9 £2,517 9 0 £2,517 9 0 RANGIPO PRISON. Farm Development Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Development in progress at Ist April, 1936, brought Value of developed pastures transferred to Land forward .. .. .. .. .. 283 0 0 Account during year .. .. .. .. 246 0 0 Seeds and manures .. .. .. .. 210 17 10 Grazing charges and crop credits .. .. .. 186 3 2 Fencing-wire and trees .. .. .. . . 41 2 9 Development charges transferred to Farm Working Freight and cartage .. .. . . ■ . 63 17 7 Account . . .. .. .. • • 118 19 0 Prison labour .. .. .. .. .. 114 11 9 Development in progress at 31st March, 1937, carried Supervision and officers' labour ... .. .. 144 9 6 forward .. .. .. .. .. 352 10 0 Interest on capital .. .. . ■ . . 27 2 0 Depreciation on plant and implements .. .. 18 10 9 £903 12 2 £903 12 2 RANGIPO PRISON. Farm Working Account for the Year ended 31st March, 1937. Expenditure. Income. £ 3. d. Opening stocks £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 2,054 10 3 Live-stock .. .. .. 2,735 15 0 Horse-labour on development, &c. .. .. 169 12 4 Crops .. .. • • 705 2 8 Closing stocks — £ s. d. Stores and tools .. .. 149 9 11 Live-stock .. .. .. 2,508 11 0 3,590 7 7 Crops .. .. .. 569 6 8 Purchase and transfers of live-stock .. .. 364 0 0 Stores and tools .. .. 131 10 10 Purchases and transfers of feed from farm .. 608 8 6 3,209 8 6 Seeds and manures .. .. .. .. 453 10 2 Loss on working .. .. .. 2,031 14 2 Tools, repairs, and plant maintenance .. .. 28 8 5 Labour on development-work written off .. 118 19 0 Freight and cartage, including use of horses and tractor 174 4 11 Tractor expenses .. .. . ■ • • 9 14 7 Rabbiting expenses .. .. .. .. 9173 Sundries .. .. •. • • • • 5 10 3 Prison labour .. .. .. .. 304 15 0 Supervision and officers' labour .. .. .. 351 11 6 Interest on capital .. .. .. •• 1,433 710 Depreciation on buildings, plant, &e. .. .. 12 10 3 £7,465 5 3 £7,465 5 3

34

B.—l [PT. IV],

DEPARTMENT OE JUSTlCE—continued. PAPARUA PRISON. Farm Working Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Opening stocks— £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 6,828 13 11 Live-stock .. .. .. 2,241 14 3 Closing stocks — £ s. d. Crops .. .. 2,040 0 6 Live-stock .. .. .. 2,828 3 3 Stores and tools .. .. 235 4 6 Crops . . .. .. 1,533 411 4,516 19 3 Stores and tools .. .. 210 9 0 Purchase of live-stock .. .. .. .. 1,333 18 0 4,571 17 2 Farm-produce consumed on farm and feed purchased 1,410 5 1 Net loss on working .. .. .. .. 990 12 3 Seeds and manure .. .. . . .. 496 8 11 Fencing and trees .. .. . . .. 40 2 8 Tools, repairs, and plant maintenance .. .. 135 2 1 Horse-shoeing and repairs to harness .. . . 44 9 7 Veterinary services .. .. .. .. 919 6 Freight, cartage, horse hire, and tractor charges .. 664 11 0 Fuel, light and power .. .. .. .. 30 10 9 Sacks and threshing .. .. .. .. 153 810 Dairy expenses .. .. .. .. 2 0 2 Sundries .. .. .. .. .. 216 14 3 Prison labour .. .. .. .. 794 9 0 Supervision and officers' labour .. .. .. 1,065 8 3 Interest on capital .. .. .. .. 1,217 12 9 Depreciation on buildings, plant, &c. .. .. 259 3 3 £12,391 3 4 £12,391 3 4 HAUTU PRISON. Farm Development Account for the Year ended 31st March. 1937. Expenditure. £ s. d. Income. £ s. d. Development in progress at Ist April, 1936, brought Value of developed pastures transferred to Land forward .. .. .. .. .. 2,452 10 0 Account during year .. .. .. 646 8 5 Seeds and manures .. .. .. .. 194 12 6 Grazing charges and crop credits .. .. 484 16 7 Fencing-wire and trees .. .. -. 4 18 1 Development in progress at 31st March, 1937, carried Freight, cartage, and horse-hire .. .. 283 5 8 forward .. .. .. .. .. 2,152 10 0 Prison labour . . .. .. .. 98 10 0 Supervision and officers' labour .. .. .. 109 2 3 Interest on capital .. .. .. . . 127 17 6 Depreciation on plant and implements .. .. 12 19 0 £3,283 15 0 £3,283 15 0 HAUTU PRISON. Farm Working Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 3,621 5 1 Live-stock .. .. .. 3,834 19 6 Horse-labour on development, &c. .. .. 459 3 9 Crops .. .. .. 733 6 1 Closing stocks — £ s. d. Stores and tools .. .. 404 9 4 Live-stock .. .. .. 4,480 16 6 4,972 14 11 Crops .. .. .. 1,020 14 5 Purchase and transfer of live-stock . . .. 285 3 4 Stores and tools .. .. 528 7 10 Feed, &c., transferred from farm .. .. 847 8 5 6,029 18 9 Seeds and manure .. .. .. .. 1,010 10 4 Loss on working .. .. .. .. 1,904 11 11 Rabbiting expenses .. .. .. .. 58 10 11 Tools, repairs, and plant maintenance .. .. 31 17 3 Freight and cartage, including use of horses and tractor .. .. . . .. . . 360 13 8 Tractor expenses .. .. .. .. 19 13 11 Maintenance of roads .. . . .. .. 33 10 0 Sundries .. .. .. .. .. 91 12 11 Prison labour .. .. .. .. 603 1 0 Supervision and officers' labour .. .. .. 1,149 11 3 Interest on capital .. .. .. .. 2,510 15 I Depreciation on buildings, plant, &c. .. .. 39 16 6 £12,014 19 6 £12,014 19 6

35

B.—l [PT. IV].

DEPARTMENT OF JUSTICE —continued. INVERCARGILL BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Opening stocks— £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 5,489 3 4 Live-stock .. .. 2,945 6 6 Sale of firewood and timber .. .. .. 426 18 II Crops .. .. .. 1,387 9 0 Closing stocks — £ s. d. Miscellaneous stores and tools 447 2 7 Live-stock .. .. 3,344 15 10 4,779 18 1 Crops .. .. .. 1,019 7 3 Purchase of live-stock .. .. .. 963 13 9 Miscellaneous stores and tools 433 8 8 Farm-produce consumed on farm .. .. 798 17 2 4,797 11 9 Seeds and manures .. .. .. 244 18 11 Net loss on working .. .. .. .. 4,223 15 6 Sacks and threshing .. .. • • • • 61 15 10 Fencing and trees .. .. .. .. 69 3 9 Horse-shoeing and repairs to harness .. .. 102 10 0 Veterinary services .. .. .. .. 9 6 0 Tools, repairs, and plant maintenance .. .. 203 14 3 Freight and cartage .. .. .. ■ ■ 178 14 10 Fuel, oil, and electric power .. .. .. 374175 Rent and rates .. .. .. ■ ■ 494 15 3 Maintenance of farm buildings and roads .. 33 4 11 Dairy expenses .. .. ■. .. 43 I 4 Sundries .. .. .. .. .. 180 9 11 Prison labour .. .. .. .. 963 9 11 Supervision and officers'labour .. .. 2,421 16 0 Interest on capital .. .. .. .. 1,974 0 3 Depreciation on buildings, plant, and leaseholds .. 1,039 111 £14,937 9 6 £14,937 9 6 WAIKERIA BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 22,342 7 8 Live-stock .. .. 13,278 13 6 Closing stocks — £ s. d. Crops .. .. .. 2,398 14 4 Live-stock .. .. 14,373 8 9 Stores and tools .. .. 997 510 Crops, &c... .. 3,157 1 5 Apiary .. .. .. 155 19 9 Miscellaneous stores and tools 885 5 2 16,830 13 5 Apiary .. .. .. 161 1 4 Purchase of live-stock .. .. .. 2,405 1 8 18,576 16 8 Purchase of feed ~ .. .. .. 158 0 10 Farm-produce consumed on farm .. .. 2,879 8 7 Seeds and manures .. .. .. .. 1,276 19 0 Fencing and trees .. .. .. .. 116 4 1 Tools, repairs, and plant maintenance .. .. 337 8 9 Horse-shoeing and repairs to harness .. .. 146 010 Freight and cartage, including use of horses .. 1,514 4 0 Sacks and threshing .. .. .. . • 25 11 9 Dairy expenses .. .. . ■ •. 234 19 8 Orchard spray .. .. .. . ■ 38 8 2 Electric current .. .. .. ■. 74 0 0 Sundries .. .. .. ■ ■ •. 128 10 2 Prison labour .. .. .. .. 2,379 11 0 Supervision and officers'labour .. .. 2,695 15 9 Interest on capital .. .. .. .. • 3,045 1 3 Depreciation on buildings and plant .. .. 333 8 5 Net profit on working .. .. •• 6,299 17 0 £40,919 4 4 £40,919 4 4 WI TAKO PRISON. Farm Working Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of live-stock and produce .. 3,480 1 4 Live-stock .. .. 1,327 4 6 Rent of pig-farm .. .. .. .. 5 0 0 Crops, &c... .. .. 449 16 0 Horses and motor-truck charges transferred . . 246 7 0 Miscellaneous stores and tools 137 16 3 Closing stocks— £ s. d. 1,914 16 9 Live-stock .. .. 1,595 1 6 Purchase of live-stock .. .. .. 742 7 6 Crops, &c... .. .. 428 13 4 Farm-produce consumed on farm .. .. 215 7 3 Miscellaneous stores and tools 161 18 5 Purchase of feed .. .. .. .. 103 0 9 2,185 13 3 Seeds and manures .. .. .. •. 246 15 9 Repairs and replacements to tools and implements 23 19 8 Motor-vehicle expenses .. .. .. 143 6 3 Sundry expenses .. .. . • .. 79 12 5 Prison labour .. .. •. .. 827 3 0 Supervision and officers' labour .. .. 1,117 14 0 Interest on capital .. .. .. • • 352 14 0 Depreciation on plant, &c, .. . . .. 77 12 0 Profit on working .. . . . • • • 72 12 3 £5,917 1 7 £5,917 1 7

36

B.—l [PT. IV],

DEPARTMENT OF JUSTlCE—continued. COURTS, PRISONS, PATENTS, OFFICIAL ASSIGNEES, AND BIRTHS, DEATHS, AND MARRIAGE OFFICES. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital — £ s. d. £ s. d. Land and buildings— £ s. d. £ s. d. Public Works Fund .. 897,752 6 2 Freeholds .. .. 358,236 7 0 Consolidated Fund .. 330,795 7 6 Leaseholds .. .. 9,949 210 Taupo land-development 1,228,547 13 8 completed .. .. 83,706 2 6 Donation for buildings .. 2,250 0 0 Taupo land-development 1,230,797 13 8 in progress .. .. 2,505 0 0 Treasury Adjustment Account .. .. 192,655 13 10 Buildings .. .. 653,733 19 1 Sundry creditors— 1,108,130 11 5 Departmental .. .. 2,721 6 9 Libraries .. .. .. .. .. 4,131 19 11 Sundry .. .. .. 11,564 9 7 Furniture and fittings .. .. .. 16,835 11 5 14,285 16 4 Stocks of stores on hand .. .. .. 18,006 3 0 Accrued earnings of prisoners .. .. 3,599 6 8 Fixed plant .. .. .. .. 14,589 12 6 Accrued bankruptcy remuneration .. .. 649 6 6 Implements and machinery .. .. .. 10,082 15 11 Deposits .. .. .. .. .. 38,678 18 6 Motor-vehicles .. .. .. .. 2,831 10 6 Writings-off in Suspense .. .. .. 2,500 19 8 Arms and accoutrements .. .. .. 525 8 0 Buildings, maintenance in Suspense .. .. 6,550 0 0 Loose tools and harness .. .. .. 4,158 18 10 Live-stock .. .. .. .. 29,433 15 10 Crops and gardens .. .. .. .. 8,706 6 0 Clothing and bedding .. .. .. 11,455 6 6 Future instalments on property sold .. .. 67111 Sundry debtors — £ s. d. Departmental .. .. 8,391 8 1 Sundry.. .. .. 4,262 1 3 —■ 12,653 9 4 Cash in Deposit Accounts .. .. .. 38,678 18 6 Expenditure paid in advance .. .. 23 19 11 Butterfat bonuses held on deposit .. .. 1,182 11 8 Postage-stamps on hand .. .. .. 659 11 1 Accrued bankruptcy commission .. .. 1,568 8 1 Writings-off in Suspense : Stores and live-stock, &c. .. .. .. .. ... 2,500 19 8 Expenditure and revenue balances for the year 1936-37— £ s. d. Courts and Head Office administration .. .. 61,948 5 9 Mortgagors Adjustment Commissions .. .. 15,574 4 0 Prisons and Borstal maintenance .. .. 129,145 0 8 Prisons Board .. .. 484 12 6 Probation upkeep .. 3,940 10 6 Bankruptcy .. .. 4,150 16 11 Patents, trade-marks, See. .. Gr. 6,313 18 3 Births, Deaths, and marriages .. .. Gr. 5,435 6 1 203,494 6 0 £1,489,717 15 2 £1,489,717 15 2 B. L. Dallard, Under-Secretary of Justice. G.' 0. Hall, A.R.A.N.Z., Accountant. 1 hereby certify that the Institutional Accounts, Subsidiary Working Accounts, Income and Expenditure Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamenary return 8.-l [Pt. IV] and to the following comment : No charge for Head Office administration has been made against the various Industry Working Accounts. —J. H. Fowler, Controller and Auditor-General. KAURI-GUM INDUSTRY ACCOUNT. (Abolished.) Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital: Debentures at 3 per cent. .. .. 57,000 0 0 Accumulated loss (account abolished 31st March, Treasury Adjustment Account .. .. 16,007 4 1 1931) .. .. .. .. .. 73,007 4 1 £73,007 4 1 £73,007 4 I J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Balance-sheet, has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

37

B.—l [Pt. IV].

DEPARTMENT OF LABOUR. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. Salaries, agents' allowances, and overtime .. 47,919 3 7 Penalties imposed by the Court in action brought Advertising, supply of newspapers, &c. .. .. 203 14 5 for breaches of awards and certain sections of the Motor-cars, motor-cycles, and bicycles: Main- Industrial Conciliation and Arbitration Act, tenance and repairing .. .. .. 1,188 19 11 1925, and the Apprentices Act, 1923 .. .. 743 8 0 Fees payable to assessors on Conciliation Councils 4,890 10 4 Factory-registration fees .. .. .. 3,914 5 0 Freight, cartage, and transport charges . . .. 75 6 3 Servants' registry office license fees .. .. 35 15 0 Heating and lighting of offices .. .. .. 289 3 5 Weights and measures verification fees .. 8,655 16 4 Law-costs .. .. .. .. .. 43 10 0 Kent of buildings . . .. ~ .. 58 19 1 Postage, telegrams, telephone services .. , * 3,016 210 Revenue from sale of seized articles ~ .. 012 6 Printing, stationery, office requisites, and type- Charges for use of motor - vehicles and other inciwriter repairs .. .. .. .. 4,038104 dental services in connection with weights and Rates and repairs on property .. .. .. 13 6 4 measures verification .. .. .. 1,354 8 3 Rent and rates on office accommodation .. 3,912 19 3 Sale of departmental publications .. .. 406 19 4 Transfer expenses, travelling allowances and ex- Excess of expenditure over income before charging penses— interest carried down .. .. .. 64,775 1 8 Arbitration Court and Conciliation £ s. d. Councils .. .. .. 6,114 7 5 Departmental . . .. 4,444 6 2 10,558 13 7 Commission on sale of literature .. .. 88 2 9 Miscellaneous expenses .. .. .. 21 16 9 Expenses of Conference, freezing-workers' strike .. 203 0 11 Expenses of delegation to Geneva Conference .. 2,150 2 0 Losses on realization of property .. .. 11 18 0 Provision for depreciation of assets .. .. 1,21712 1 Bad debts .. .. .. .. .. 102 12 5 £79,945 5 2 £79,945 5 2 Excess of expenditure over income before charging £ s. d. £ s. d. interest brought down .. .. .. 64,775 1 8 Excess of expenditure over income .. .. 65,186 18 3 Interest on capital .. .. .. .. 411 16 7 £65,186 18 3 £65,186 18 3 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. . £ s. d. Capital .. .. .. .. .. 10,990 18 3 Land and buildings .. .. .. .. 478 2 0 Creditors — £ s. d. Motor-cars, motor-cycles, and bicycles .. .. 3,271 12 4 Departmental .. .. 1,294 15 9 Furniture and fittings .. .. .. 2,354 19 1 Sundry .. .. .. 503 11 8 Mechanical office appliances .. .. .. 469 17 9 1,798 7 5 Library books .. .. .. .. 983 15 8 Reserve for bad debts .. .. .. 188 15 5 Weights and measures standards .. .. 3,432 11 5 Amounts held on deposit .. .. .. 1,544 1 9 Stationery .. .. .. .. .. 346 10 6 Writings-off, Suspense Account .. .. 74 18 9 Stamps .. .. .. .. .. 143 9 3 Treasury Adjustment Account .. .. 64,720 5 2 Payments in advance .. .. .. 46 6 9 Debtors — £ s. d. Departmental . . .. .. 73 3 8 Sundry .. . . .. 907 10 1 980 13 9 Assets in Suspense .. .. .. .. 74 18 9 Deposit Accounts .. .. . . .. 1,544 1 9 Cash in hand .. .. .. .. 3 9 6 Excess of expenditure over income .. .. 65,186 18 3 £79,317 6 9 £79,317 6 9 Henry E. Moston, Assistant Secretary of Labour. Gr. M. E. Jackson, Chief Clerk. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Eowler, Controller and Auditor-General.

38

B.—l [PT. IV].

DEPARTMENT OP LABOUR—continued. Income and Expenditure Account op Labour Department (Immigration) for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. Recoveries on account of expenditure of previous Passage-money for immigration .. 226 15 0 years : New Zealand Government contributions £s. d. Less contributions £s\ d. towards passage-money .. .. .. 77 13 4 Immigrants .. 28 15 0 Supervision of domestics .. .. .. 0 10 Imperial Government 99 0 0 Excess expenditure over income after charging 127 15 0 interest .. .. .. .. .. 141,329 16 8 99 0 0 Loans for passage-money written off .. 228 7 5 Interest on capital .. .. .. .. 141,002 9 3 Excess income on account of Public Works Fund National Development Account .. .. 77 14 4 £141,407 11 0 £141,407 11 0 Balance-sheet op Labour Department (Immigration) as at 31st March, 1937. Liabilities. Assets. Capital Account, Public Works £ s. d. £ s. d. £ s. d. Fund, 31st March, 1936 3,317,778 1 9 Loans of passage-money to immigrants .. 423 8 6 Less recoveries on account of Assets in Suspense (loans of passage-money) .. 228 7 5 expenditure of previous Sundry debtors .. .. .. 7100 years, 1936-37 .. 146 0 3 Administration Account .. .. .. 141,329 16 8 — 3,317,632 1 6 £ s. d. Deposits: Passage-money .. .. .. 25 0 0 National Development Account 3,318,944 0 9 Imperial Government— Less excess income over exLoans to immigrants recovered but £ s. d. penditure, 1936-37 .. 77 14 4 not paid .. .. .. 42 11 8 3,318,866 6 5 Contributions of passage-money recovered but not paid .. .. 66 11 10 109 3 6 Recoveries on behalf of Australian Government 6 5 0 Writings-off in suspense (passage-money) .. 228 7 5 Reserve : Bad debts .. .. .. 50 0 0 Treasury Adjustment Account .. .. 142,804 11 7 £3,460,855 9 0 £3,460,855 9 0 Henry E. Moston, Assistant Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

39

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. £ s. d. Sales of land .. . . .. . . .. 1 910 Balance: Cash in Local Bodies' Deposit Rents and interest .. . . .. .. 26 810 Account of Receiver of Land Revenue, North Auckland — On account of sales of land .. .. 19 10 On account of rents and interest .. 26 8 10 27 18 8 £27 18 8 £27 18 8 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Administration expenses .. .. .. .. 1711 Accrued rents and interest .. .. .. 35 4 2 Balance carried down .. .. .. .. 33 16 3 £35 4 2 £35 4 2 £ s. d. £ s. d. Balance from previous year .. .. .. 317 2 Balance brought down .. .. .. 33 16 3 Amount due to Auckland Museum Trustees of rents and interest as per section 4, Auckland Museum Endowment Act, 1882 .. .. .. .. 26 810 Balance carried forward .. .. .. .. 3 10 3 £33 16 3 £33 16 3 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. dAuckland Museum Trustees: Value of £ s. d. £ s. d. Land .. . . . . .. .. .. 683 13 3 land endowed under Auckland Sundry debtors for rents .. .. .. 4 18 2 Museum Endowment Act, 1882 .. 10,000 0 0 Sundry debtors for sales of "land .. .. .. 146 0 2 Less repayments to trustees in Cash in Local Bodies' Deposit Account of Receiver respect of sales of land .. .. 9.309 17 5 of Land Revenue, North Auckland .. .. 27 18 8 690 2 7 Sundry creditors — Amount due to trustees : Rents and interest .. .. .. 26 8 10 Public Account (surplus of assets) .. 141 0 8 Departmental .. .. . . 17 11 168 17 5 Revenue Account .. .. .. .. 3 10 3 £862 10 3 £862 10 3 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

40

B.—l. [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. BLUFF HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Balance in Local Bodies' Deposit Account of Receiver Administration expenses paid to Consolidated Fund of Land Revenue, Invercargill, on Ist April, 1936 79 11 3 under section 4, Land Laws Amendment Act, 1927 89 16 1 Rents .. .. .. .. .. 1,796 4 1 Payments to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. .. .. 790 19 0 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1937 995 0 3 £1,875 15 4 £1,875 15 4 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Administration expenses due to Consolidated Fund Balance from previous year .. .. ~ 2,215 5 6 under section 4, Land Laws Amendment Act, 1927 89 16 1 Accrued rents .. .. .. .. 1,249 10 8 Amount due to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. .. 1,706 8 0 Remissions granted under Land Act, 1924 .. 169 5 6 Balance carried forward .. .. 1,499 0 7 £3,464 16 2 £3,464 16 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d Assets. £ s. d. Capital .. .. .. .. .. 25-,362 12 6 Endowment lands .. .. .. .. 25,362 12 6 Rent charged in advance .. .. ... : 469 18 11 Sundry debtors for rent .. .. .. 1,627 16 2 Bluff Harbour Board: Amount not yet paid over.. 995 0 3 Postponed rent .. .. .. .. 341 9 4 Revenue Account .. .. .. 1, 499 6 7 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, on 31st March, 1937 ' 995 o.;\ :! £28,326 18 3 £28,326 18 ' 3 W. Robertson, Under-Secretary for Lands. Wi. E. Shaw, Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative bqoks and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Eowler, Controller and Auditor-General. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. . Payments. Cash in Local Bodies' Deposit Account of Receiver £ s. d. Amount paid to trustees of Clutha River Trust under £ s. d. of Land Revenue, Dunedin, as at Ist April, 1936 150 18 9 section 128, River Boards Act, 1908 .. .. 1,461 9 0 Rents .. .. .. .. .. 1,648 15 1. Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 76 18 4 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31str March, 1937 261 6 : 6 £1,799 13 10 £1,799 13 10 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Amount due to trustees of Clutha River Trust under Balance brought forward from previous year .. 498 17 1 section 128, River Boards Act, 1908 .. .. 1,566 6 4 Accrued rent .. .. .. .. .. 1,335 19 0 Remissions .. .. .. .. .. 81 2 6 Administration expenses payable -to Consolidated • Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 82 8 9 Balance carried forward .. .. .. 104 18 6 £1,834 16 1 £1,834 16 1 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. - £ s. d. Capital .. .. .. .. ..28,48000 Endowment lands .. .. .. ..28,48000 Rents charged in advance .. .. .. 553 6 6 Sundry debtors for rent .. .. .. 658 5 0 Sundry creditors for administration expenses .. 13 1 4 Cash in Local Bodies' Deposit Account of Receiver Clutha River Trust: Amount not yet paid over .. 248 5 2 of Land Revenue, Dunedin, as at 31st March, Revenue Account: Balance carried forward .. 104 18 6 1937 .. .. .. .. ... 261 6 6 £29,399 11 6 £29,399 11 6 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General. 6—B. 1 I PT. IV].

41

B.—l [Pt. IV].

LANDS AND SURVEY DEPARTMENT—continued. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. . ■ .. 295 15 4 Geraldine County River Board under Geraldine County River District Act, 1921-22 .. .. .. 266 3 10 Consolidated Fund : Administration expenses under section 4, Land Laws Amendment Act, 1927 .. 29 11 6 £295 15 4 £295 15 4 Revenue Account for the Year ended 31st March, 1937. £ s. d. £ s. d. Administration expenses due to Consolidated Fund Accrued rent .. .. .. .. .. 269 19 3 under section 4, Land Laws Amendment Act, 1927 29 11 6 Balance carried down .. .. .. .. 240 7 9 £269 19 3 £269 19 3 £ s. d. £ s. d. Balance from previous year .. .. .. 36 14 8 Balance brought down .. .. .. .. 240 7 9 Amount due to Geraldine County River Board under Balance carried forward .. .. .. .. 62 10 9 section 7, Geraldine County River Districts Act, 1921-22 .. .. .. .. .. 266 3 10 £302 18 6 £302 18 6 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Capital .. .. .. .. 5,220 0 0 Endowment lands— £ s. d. £ s. d. Rents charged in advance .. .. .. 63 12 0 Leased .. .. .. 5,093 0 0 ents paid in advance .. .. .. 4 11 0 Unleased .. .. .. 127 0 0 5,220 0 0 Sundry debtors for rent .. .. .. 5 12 3 Revenue Account: Balance carried forward . . 62 10 9 £5,288 3 0 £5,288 3 0 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.-—J. H. Fowler, Controller and Auditor-General. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. .. .. 65 0 0 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927.. 3 5 0 Payment to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies' Empowering Act, 1919 .. 61 15 0 £65 0 0 £65 0 0 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Balance brought forward from previous year .. 16 5 0 Accrued rent .. . . .. . . .. 65 0 0 Administration expenses due to Consolidated Fund Balance carried forward .. .. .. ..1650 under section 4, Land Laws Amendment Act, 1927 .. 3 5 0 Amount due to Board of Governors of Gore High School under section 89. Reserves and other Lands Disposal Act, 1919 . . .. .. .. .. 61 15 0 £81 5 0 £81 5 0 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,300 0 0 Land .. ~ .. .. .. 1,300 0 0 Rents charged in advance .. .. .. 16 5 0 Revenue Account: Balance carried forward .. 16 5 0 £1.316 5 0 £1,316 5 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

42

B.— [Pt. IV],

LANDS AND SURVEY DEPARTMENT—continued. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1937. Receipts. £ s. d. Payments. Balance at Ist April, 1936— Payments to Consolidated Fund under section 50, £ s. d. Cash in Treasury Deposit Account .. .. 234 18 0 Finance Act, 1932, and section 31, Education Rents .. .. .. .. .. .. 324 0 8 Reserves Act, 1928 — £ s. d. Compensation for improvements .. 400 0 0 Interest on compensation-money .. 14 2 5 Administration expenses . . .. 17 5 6 431 7 11 Balance at 31st March, 1937 —- Cash in Treasury Deposit Account .. .. 127 10 9 £558 18 8 £558 18 8 Revenue Account for the Year ended 31st March, 1937. Administration expenses: Section 31, Education Re- £ s. d. £ s. d. serves Act, 1928, and section 50, Finance Act, 1932 Accrued rents .. .. .. .. .. 291 15 1 (No. 2) .. .. .. .. 16 4 0 Consolidated Fund : Interest on amount paid as compensation for improvements, Poerua Run .. 6 2 5 Remissions granted under Land Act, 1924 .. .. 61 12 0 Balance carried down .. .. .. .. 207 16 8 £291 15 1 £291 15 1 £ s. d £ s. d. Transfer of rents to meet capital liabilities .. .. 400 0 0 Balance from previous year .. .. .. 334 12 4 Balance carried down .. .. .. .. 142 9 0 Balance brought down .. .. .. .. 207 16 8 £542 9 0 £542 9 0 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Land— £ s. d. £ s. d. Capital .. .. .. .. 5,327 14 2 Leased .. .. .. 5,889 15 0 Reserve Account: Rents diverted to Unleased .. .. .. 574 7 6 repayment of advances from Con- —. 6,464 2 6 solidated Fund .. .. 1,136 8 4 Sundry debtors for rent .. .. .. 56 19 4 6,464 2 6 Sundry debtors for royalties .. .. .. 213 0 Sundry creditors : Rent paid in advance .. .. 0 3 4 Postponed rents .. .. .. .. 39 12 0 Departmental creditors : Administration expenses.. 8 18 Cash : Treasury Deposit Account as at 31st March, Rents charged but not due .. .. .. 76 1 1 1937 .. .. .. .. .. 127 10 9 Revenue Account: Balance carried forward .. 142 9 0 £6,690 17 7 £6,690 17 7 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance - sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

43

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. NATIONAL ENDOWMENT ACCOUNT. Y ' Receipts and Payments Account foe the Yeae ended 31st Maech, 1937. Receipts. £ s. d. Payments. Balance at Ist April, 1936 .. .. .. 136,465 1 9 Land Act, 1924, section 295 (2): Administration £ s. d. Rents and interest: National-endowment lands.. 138,564 6 7 expenses ~ .. .. .. 6,853 8 0 Transfer from State Forest Department in terms Land Act, 1924, sections 139, 295, and 357 : of section 29 (2), Forests Act, 1921-22 .. 10,934 1 7 Thirds, fourths, and halves .. .. 3,579 6 4 Land Laws Amendment Act, 1930, section 13 : Deteriorated Lands Act, 1925, section 6, refunds Interest on national-endowment trust-moneys 3,149 5 1 of rent arising from operation of .. .. 15 9 5 Payments to universities of portion of nationalendowment revenue residue .. .. 13,646 10 2 Transfer to vote "Education" of portion of national-endowment revenue residue .. 81,879 1 1 Portion of national-endowment revenue residue applied in payment of old-age pensions .. 40,939 10 6 Balance at 31st March, 1937 .. .. .. 142,199 9 6 £289,112 15 0 £289,112 15 0 Revenue Account fob the Yeae ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Administration expenses .. .. .. 6,853 8 0 Accrued rents .. .. .. .. 134,497 15 10 Remissions— £ s. d. Accrued royalties .. .. .. .. 3,328 610 Under Land Act, 1924 .. " 5,983 13 7 Accrued interest .. .. .. .. 2,775 1 1 Under Deteriorated Land Act .. 484 17 4 Coal rents .. .. .. .. 1,325 2 5 ~"Under Mortgagors and Tenants Royalties from State forests .. .. .. 16,457 10 1 ■ -Relief Act, 1932 .. .. 2,318 18 8 Interest on investment of national - endowment n'""■*■»«; 8,787 9 7 trust-moneys .. .. .. .. 3,149 5 1 Thirds, fourths, and halves .. .. .. 3,499 4 2 Recovery of bad debt previously written off .. 2 5 0 Rents written off: Writings-off in Suspense .. 1,291 4 3 Interest charged under section 20 (3) of Discharged Soldiers Settlement Amendment Act, 1923 .. 285 18 1 Rebates .. .. .. • • • • 2,397 22 Commission on coal rents .. . .. .. 57 18 8 Balance carried down .. .. .. 138,363 1 5 •" £161,535 6 4 £161,535 6 4 £ s. d. £ s. d. Contribution for education and old-age pensions 142,199 9 6 Balance brought down .. .. .. 138,363 1 5 Balance carried down .. .. .. 61,130 3 3 Balance previous year .. .. .. 64,966 11 4 £203,329 12 9 £203,329 12 9 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. Land — £ s. d. £ s. d. Capital Account .. .. •• 3,888,002 12 7 Leased .. .. 3,226,112 910 FubJic'Works Fund .. .. .. 5,074 17 5 Unleased .. .. 232,898 15 7 Merged interests under section 20, Discharged Provisional State forest .. 292,707 15 0 ""'"'Soldiers Settlement Amendment Act, 3,751,719 0 5 X 923 £ s. d. Land subject to section 8, Land Laws AmendAdvances .. .. 6,804 811 ment Act, 1929 .. .. .. .. 8,711 10 2 Instalment principal .. 546 2 7 Improvements being paid by instalments .. 3,253 15 9 Interest .. .. . • 743 3 0 Small Farms Account — 8,093 14 6 Land set aside under £ s. d. Improvements: Suspense Account .. .. . 416 .7 7 small-farms plan .. 4,063 14 3 Sundry creditors — Rents accrued due .. 38 5 2 Contribution for education £ s. d. 4,101 19 5 and old-age pensions ..142,199 9 6 National Endowment Trust Account .. 137,174 2 0 Departmental .. .. 20 11 0 Sundry debtors for— £ s. d. Miscellaneous .. •• 115 10 11 Rents .. .. 79,149 2 4 142,335 11 5 Royalties .. .. 4,885 5 2 Payments in advance — Coal rents .. .. 1,760 13 1 Rent .. •• •• 1,263 13 5 Interest on sales, &c. .. 798 17 11 Interest on sales .. .. 5 5 9 Principal instalments on Royalties .... •• 210 6 buildings .. .. 169 18 8 1,271 9 8 Departmental .. .. 16,462 12 0 Rents charged in advance .. .. .. 48,886 14 0 103,226 9 2 Overpaid rents in suspense as a result of capital Postponed interest under Land Act .. . . 81 6 2 reduction under Deteriorated Lands Act, 1925 366 210 Postponed rents— £ s. d. Writings-off in Suspense .. .. .. 731 5 7 Under Land Act .. 4,225 14 4 Revenue Account: Balance forward .. 61,130 3 3 Under Mortgagors and Tenants Relief Act, 1932 251 8 9 4,477 3 1 Interest on sales accrued but not due .. 628 10 0 Losses in suspense.. .. .. .. 731 5 7 Cash: Balances, 31st March, 1937— £ s. d. Public Account .. 142,199 9 6 Receiver of Land Revenue Deposit Accounts . . 4 7 7 142,203 17 1 £4,156,308 18 10 £4,156,308 18 10 = i „ — ~ ,i " i. 1 "a J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land" for Settlements Act, 1925, or the corresponding provisions of any former Act have not been abolished as required by section 17 (5) (h) of the Land Laws Amendment Act, 1927.— J. H. Fowler, Controller and Auditor-General.

44

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT —continued. NEW ZEALAND UNIVERSITY ENDOWMENT ACCOUNT (WESTLAND). Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £s. d. Balance in Treasury Deposit Account at Ist April, Administration expenses .. . . ~ 4 18 9 1930— £ s. d. Balance in Treasury Deposit Account at 31st March, Cash .. .. .. 1,056 10 8 1937— £ s. d. Investments .. .. 2,300 0 0 Cash .. .. .. 1,247 14 5 — 3,356 10 8 Investments .. .. 2,300 0 0 Rents .. .. . ■ ■ • ■ • 104 2 6 — — 3,547 14 5 Interest on investments .. .. .. 92 0 0 £3,552 13 2 £3,552 13 2 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Administration expenses under section 4, Land Laws Accrued rent .. .. .. .. . . 109 19 4 Amendment Act, 1927 .. .. .. 5 4 3 Interest on investments .. .. .. 92 0 0 Balance transferred to Capital Account .. .. 196 15 1 £201 19 4 £201 19 4 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. Capital—- £ s. d. £ s. d. Land .. .. .. .. .. 2,195 0 0 Balance at Ist April, 1936 .. 3,537 10 3 Sundry debtors for rent .. .. .. 7 3 6 Appreciation of land values .. 1,995 0 0 Interest on investments accrued but not due .. 11 1 9 Transfer from Revenue Account 196 15 1 Cash in Treasury Deposit Account— £ s. d. 5,729 5 4 Cash .. .. .. 1,247 14 5 Rents paid in advance .. .. .. .. 411 3 Investments .. .. 2,300 0 0 Rents due but not accrucd .. .. .. 27 3 1 3,547 14 5 £5,760 19 8 £5,760 19 8 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

45

8.--1 [Pr. IV],

LANDS AND SURVEY DEPARTMENT—continued. NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1937. Receipts. Payments. £ s. d. Balance in Treasury Deposit Account £ s. d. Cost of tree-planting .. .. .. .. 2 0 0 at Ist April, 1936 — £ s. d. Administration expenses .. .. .. 8 511 _ .. .. 3,101 14 5 Payment to Massey Agricultural College for benefit Investments .. . • .. 8,500 0 0 of Dairy Research Institute .. .. .. 497 11 7 11,601 14 5 Balance in Treasury Deposit Account at 31st March, Rents ... .. •• •• 165 17 6 1937— £ s. d. Interest on investments .. .. .. 340 0 0 Cash .. .. .. 3,099 14 5 Investments .. .. 8,500 0 0 11,599 14 5 £12,107 11 11 £12,107 11 11 Revenue Account foe the Year ended 31st March, 1937. D r . £ s. d. Or. s. d. Administration expenses under section 4, Land Accrued rent .. .. .. ■ • 199 14 7 Laws Amendment Act, 1927 .. .. 8 5 11 Interest on investments .. .. .. 340 0 0 Payment to Massey Agricultural College for benefit of Dairy Research Institute .. .. .. 497 11 7 Balance carried down . . .. .. 33 17 1 £539 14 7 £539 14 7 £ s. d. £ s. d. Appropriation of Revenue Receipts on account of Balance brought down .. .. .. 33 17 1 expenditure on plantation .. .. .. 2 0 0 Balance from previous year .. .. .. 11,602 1 8 Balance .. •• •• 11,633 18 9 £11,635 18 9 £11,635 18 9 Balance-sheet as at 31st March, 1937. • Liabilities. £ s. d. Assess. £ s. d. Capital .. .. .. •• •• 4,844 19 10 Leased land .. .. .. .. .. 4,625 0 0 Rents charged but not accrued .. .. 6 15 5 Plantation .. .. .. .. ■ • 219 19 10 Revenue Account £ s. d. Interest on investments accrued but not due . . 40 19 9 Balance at Ist April, 1936 .. 11,602 1 8 Treasury Deposit Account— £ s. d. Surplus for year .. .. 33 17 1 Cash .. .. . ■ 3,099 14 5 Investments .. .. 8,500 0 0 11,635 18 9 11,599 14 5 Less appropriation on account of expenditure on plantation 2 0 0 11,633 18 9 £16,485 14 0 £16,485 14 0 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

46

B.—l [Pt. IV],

LANDS AND SURVEY DEPARTMENT —continued. OTAGO BOYS' AND GIRLS' HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeab ended 31st March, 1937. Receipts. I Payments. £ s. d £ s. d. Administration expenses paid to Consolidated Fund Balance in Local Bodies' Deposit Account of Receiver under section 4, Land Laws Amendment Act, 1927 24 13 5 of Land Revenue, Dunedin, as at Ist April, 1936 132 10 9 Payments to Otago Boys' and Girls' High School Rents . . .. .. .. . . 407 6 4 Board of Governors .. .. .. .. 468 16 0 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1937 46 7 8 £539 17 1 £539 17 1 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s, d. Balance brought forward from previous year .. 417 4 Accrued rents .. .. .. .. .. 420 12 9 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 20 7 4 Amount due to Otago Boys' and Girls' High School Board of Governors .. .. .. .. 386 19 0 Balance carried forward.. .. .. .. 8 9 1 £420 12 9 £420 12 9 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 8,631 17 6 £ s. d. Rents charged in advance .. .. .. 104 14 3 Endowment lands .. .. .. .. 8,631 17 6 Sundry creditors for administration expenses .. 2 6 5 Sundry debtors for rent .. .. .. 45 15 2 Otago Boys' and Girls' High School Board of Postponed rent . . .. .. .. 67 8 2 Governors : Amount not yet paid over .. 44 1 3 Cash in Local Bodies' Deposit Account of Receiver Revenue Account: Balance carried forward .. 8 9 1 of Land Revenue, Dunedin, as at 31st March, 1937 46 7 8 £8,791 8 6 £8,791 8 6 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Axiditor-GeneraL

47

B.—l [Pt. IV],

LANDS AND SURVEY DEPARTMENT —continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1937. Receipts. Payments. £ s. d. £ s. d. Land for Settlements Account for roading-costs (sec- £ s. d. Cash on hand Ist April, 1936, in Local tion 47, Land for Settlements Act, 1925)— Bodies' Deposit Account of the Principal .. .. .. .. .. 32 13 2 Receiver of Land Revenue at — Interest .. .. .. .. • • 51 1 0 Dunedin .. .. .. 951 1 0 Administration expenses paid to Consolidated Fund Invercargill . . . . . • 672 4 6 (section 4, Land Laws Amendment Act, 1927) .. 179 5 5 1,623 5 6 Otago University Council (section 118 (1), Reserves Rents .. .. .. .. .. 6,005 1 11 and other Lands, &c., Act, 1917) .. .. 6,566 17 8 Royalties .. .. .. 150 811 Dunedin Athenaeum (Otago Museum Act, 1877) .. 128 8 0 Cash on hand at 31st March, 1937, in Local Bodies' Deposit Account of the Receiver of Land Revenue at — £ s. d. Dunedin .. .. .. 220 7 2 Invercargill .. .. .. 600 311 — 820 11 1 £7,778 16 4 £7,778 16 4 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Administration expenses .. .. •• 153 17 10 Accrued rent .. .. .. .. 7,869 2 1 Interest on loans under section 47 of Land for Settle- Accrued royalties .. .. .. .. 150 8 11 ments Act, 1925 .. .. • • • • 85 0 3 Remission of rent .. .. • ■ • • 766 16 10 Balance carried down .. .. .. .. 7,013 16 1 £8,019 11 0 £8,019 11 0 £ s. d. Appropriation of revenue — £ s. d. Balance brought forward from previous year .. 4,398 11 1 Otago University Council under section 118 (1), Balance brought down .. .. 7,013 16 1 Reserves and other Lands, &c., Act, 1917 .. 5,833 810 Dunedin Athenaeum under Otago Museum Act, 1877 84 10 0 Revenue appropriated to repay loan-moneys, section 47 of Land for Settlements Act, 1925 .. 32 13 2 Balance carried forward .. .. •• 5,461 15 2 £11,412 7 2 £11,412 7 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Capital .. .. •• •• 128,751 9 1 Endowment lands— £ s. d. £ s. d. Loan for roading, section 47, Land Leased land .. .. 129,656 0 0 for Settlements Act, 1925— £ s. d. Unleased land .. .. 760 0 0 Advances .. .. .. 1,608 15 4 130,416 0 0 Principal instalments .. 55 15 7 Sundry debtors for rent .. .. 8,655 14 10 Interest .. 100 11 0 Sundry debtors : Dunedin Athenaeum .. 12 0 1,765 1 11 Cash on hand, 31st March, 1937, Sundry creditors ™ the Local Bodies' Deposit Administration expenses (de- Account of the Receiver of partmental) .. .. 4 8 9 Land Revenue at— Otago University Council: Dunedin .. .. .. 220 7 2 amount not yet paid over .. 817 4 4 Invercargill .. .. 600 3 11 Rents charged in advance .. 3,093 8 8 820 11 1 3,915 1 9 Revenue Account: Balance carried forward 5,461 15 2 £139,893 7 11 £139,893 7 11 W. Roberston, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

48

B.—l [PT. IV].

LANDS AND SURVEY DEPARTMENT—continued. TARANAKI SCHOLARSHIP ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, Administration expenses under section 4, Land 1936 . . .. .. .. .. 467 10 5 Laws Amendment Act, 1927 .. .. 49 0 2 Rents .. .. .. .. .. 980 7 8 Public Trustee under section 22, New Zealand University Amendment Act, 1914 .. .. 939 15 1 Balance in Treasury Deposit Account at 31st March, 1937 .. .. .. .. 459 2 10 £1,447 18 1 £1,447 18 1 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. id. Administration expenses under section 4, Land Accrued rent .. .. .. .. 973 10 5 Laws Amendment Act, 1927, and section 31 (2), Land Laws Amendment Act, 1929 .. .. 49 0 2 Balance carried down .. .. .. 924 10 3 £973 10 5 £973 10 5 £ s. d. £ s. d. Balance brought forward from previous year .. 235 2 0 Balance brought down .. .. .. 924 10 3 Amount due to Public Trustee in terms of section 22, Balance carried forward . . .. .. 241 19 3 New Zealand University Amendment Act, 1914 931 7 6 £1,166 9 6 £1,166 9 6 ! Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. Endowment lands— £ s. d. £ s. d. Capital .. .. •• •• 19,343 16 8 Leased .. .. .. 19,331 6 8 Public Trustee : Amount not yet paid over .. 459 210 Unleased .. .. .. 12 10 0 Rents due but not accrued .. .. •• 242 0 0 - „7, '' o Revenue Account: Balance carried forward .. 241 19 6 Sundry debtors for rent .. . . .. 0 0 9 Cash in Treasury Deposit Account at 31st March, 1937 .. .. • .. •• 459 2 10 £20,044 19 6 £20,044 19 6 J. H. O'Donnell, Assistant Under-Secretary for Lands. \Ym. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General. 7 —B. 1 [PT. IV].

49

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT—continued. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, 1936 26 19 6 Administration expenses .. .. .. .. 19 2 Rents .. .. .. .. • • • • 29 2 6 Victoria College Council .. .. .. • ■ 26 19 6 Balance in Treasury Deposit Account at 31st March. 1937 27 13 4 £56 2 0 £56 2 0 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Remissions granted under Land Act, 1924 .. .. 243 5 9 Accrued rents .. .. .. . • .. 133 5 0 Administration expenses under section 39, Victoria Balance carried down .. .. .. 11l 911 College Act, 1905 ........192 £244 14 11 £244 14 11 £ s. d. £ s. d. Balance carried down .. .. .. .. 11l 911 Balance from previous year .. .. ..29117 10 Victoria College Council: Amount due under section 39, Victoria College Act, 1905 .. .. 27 13 4 Balance carried forward .. .. .. 152 14 7 • £291 17 10 £291 17 10 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. • ■ • • 2, 665 0 0 Leased land .. .. .. .. 2, 665 0 0 Victoria College Council: Amount not yet paid over 27 13 4 Sundry debtors for rent .. .. .. 208 5 0 . Rents due but not accrued .. .. .. 55 10 5 Cash in Treasury Deposit Account at 31st March, Revenue Account: Balance carried forward .. 152 14 7 1937 .. . . .. . . .. 27 13 4 £2,900 18 4 £2,900 18 4 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General. WAIPIATA-HAMILTON'S LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. Payments. £ s. d. £ s. d. Rents .. .. .. .. .. .. 13 10 8 Trustees of Waipiata-Hamilton's Library under section 93, Reserves and other Lands Disposal and Public Bodies' Empowering Act, 1917 .. .. 12 17 2 Administration expenses to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. 0 13 6 £13 10 8 £13 10 8 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Balance brought forward .. .. .. .. 3 7 8 Accrued rent .. .. .. .. 13 10 8 Amount due to trustees of Waipiata-Hamilton's Library Balance carried forward .. .. .. .. 3 7 8 under section 93, Reserves and other Lands Disposal and Public Bodies' Empowering Act, 1917.. .. 12 17 2 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. 0 13 6 £16 18 4 £16 18 4 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Capital .. .. .. • • • • 338 13 2 Endowment land .. .. .. .. 338 13 2 Rents charged in advance .. .. .. 3 7 8 Revenue Account : Balance carried forward .. 3 7 8 £342 0 10 £342 0 10 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

50

B.—l [PT. IV],

LANDS AND SURVEY DEPARTMENT—continued. WAIROA HARBOUR ENDOWMENT ACCOUNT. Revenue Account fob the Yeak ended 31st March, 1937. £ s. d. £ s. d. Balance carried down .. .. t, -- 494 .9 6 Balance from previous year .. .. .. 354 19 6 Accrued rents .. , .. . . .. . • 139 10 0 £494 9 6 £494 9 6 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capita .. •• •• •• 3,100 0 0 Endowment lands .. .. .. .. 3,100 0 0 Rents charged in advance .. .. .. 34 17 6 Sundry debtors for rent . . .. .. 529 7 0 Revenue Account: Balance carried forward .. 494 9 6 £3,629 7 0 £3,629 7 0 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for atidit, and correctly state the position as disclosed hereby. —J. H. Fowler, Controller and Auditor-General. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Rents .. .. • • • • • • ■ • 44 0 3 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue at Wellington .. .. .. 44 0 3 £44 0 3 £44 0 3 Revenue Account for the Year ended 31st March, 1937. D r- £ s. d. Or. £ s. d. Administration expenses due to Consolidated Fund Accrued rents .. .. .. .. .. 41 3 6 under section 4, Land Laws Amendment Act, 1927 2 4 0 Balance carried down .. .. • • .. 38 19 6 £41 3 6 £41 3 6 £ s. d. £ s. d. Balance from previous year .. .. ■ • 7 13 Balance brought down .. .. .. .. 38 19 6 Amount due to the Wanganui Harbour Board under Balance carried forward .. .. .. .. 9180 Wanganui Harbour Endowment; &c. ; Act, 1877 .. 41 16 3 £48 17 6 £48 17 6 Balance-sheet as at 31 st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. • • • • • • • ■ 10 0 Leased land .. .. .. .. .. 823 10 0 Rents charged in advance .. •• •• 10 0 0 Sundry debtors for rent .. .. .. .. 02 0 Departmental creditors : Administration expenses .. 2 4 0 Revenue Account: Balance carried forward .. 918 0 Sundry creditors : Wanganui Harbour Board rents Cash in Local Bodies' Deposit Account of Receiver of collected not yet paid .. .. •• •• 41 16 3 Land Revenue at Wellington .. .. .. 44 0 3 £877 10 3 £877 10 3 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

51

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT. Receipts and Payments Account foe the Year ended 31st Mabch, 1937. Receipts. £ s. d. £ s. d. Balance as at Ist April, 1936 .. .. •• •« •• • • 160,880 13 4 Investment Account .. .. •. •• •• •• •• 167,865 0 0 328,745 13 4 Credits in Aid —Vote, Land for Settlements — Valuation fees, sections 7 and 14, Land Laws Amendment Act, 1929 .. .. 93 7 6 Miscellaneous .. .. •• •• •• •• •• •• 140 94 11 6 Sales and capital receipts — Sales of land — Estates — £ s - d. Cash sales .. .. • • • • • • • • 50,475 16 7 Instalments of principal under deferred-payment licenses .. 28,236 911 78,712 6 6 Hutt Valley lands — Cash sales .. .. • • • • • • • • 230 0 0 Instalments of principal under deferred-payment licenses .. 8,432 3 3 8,662 3 3 Land developed under section 8, Land Laws Amendment Act, 1929— Cash sales .. .. •• •• •• 1,637 18 6 Instalments of principal under deferred-payment licenses .. 844 3 5 — 2,482 1 11 Crown lands under.section|2o, Land Act, 1924 — Cash sales .. •• •• •• •• 68,797 6 5 Instalments of principal under deferred-payment licenses .. 29,804 7 11 ■ 98,601 14 4 National-endowment lands under section 302, Land Act, 1924— Cash sales .. .. •• •• •• •• 11,714 15 6 Instalments of principal under deferred-payment licenses .. 2,539 13 10 14,254 9 4 Mortgages —Advances for development of Crown and settlement lands, &c. — Repayment of advances for — Development of occupied Crown lands .. .. .. 13,301 11 7 Development of occupied settlement lands .. .. 930 3 5 .Fencing-material, lime, &c., under Deteriorated Lands Act, 1925 .. 1,475 17 11 15,707 12 11 Advances for roading of endowment lands — Repayment of principal .. .. .. • ■ • • • • • • 37 22 Deposits by lessees of Crown lands under section 208, Land Act, 1924, on account of capital value of land .. .. .. .. 3,345 8 6 221,802 18 11 Buildings loading on leases (principal)--Estates .. .. 5,905 1 5 Buildings loading on leases (principal) —Land-development .. 185 5 5 Rents and interest — Rents — Derived from estates .. .. .. •• 434,181 7 9 Hutt Valley lands .. .. ■ • • • • • 120 14 8 Lands developed under section 6, Land Laws Amendment Act, 1929.. 3,992 5 11 444,384 15 2 Interest — On sales under deferred-payment licenses — Estates .. .. •• •• •• •• 21,280 13 9 Hutt Valley lands .. .. •• 5,617 311 Lands developed under section 6, Land Laws Amendment Act, 1929 .. . • • ■ • • • • • • 651 2 5 27,549 0 1 On advances —Mortgages— Development of occupied Crown lands .. .. .. 7,005 5 8 Development of occupied settlement lands .. .. 1,236 12 10 Deteriorated Lands Act, 1925 .. .. .. • • 365 15 9 8,607 14 3 On advances for roading of endowment lands .. .. .. 152 1 4 480,693 10 10 Sales of produce, live-stock, and miscellaneous receipts— Seasonal farming receipts — Estates farmed .. .. .. •• •• •• 12,578 15 0 Crown lands under development .. .. .. .. 23,996 19 10 Settlement lands under development .. ... .. 47,852 18 4 84,428 13 2 Miscellaneous receipts— Estates .. ■ • • • • • • • • • 646 16 2 Crown lands under development .. .. .. .. 2,609 11 4 Settlement lands under development .. .. .. 13,375 10 9 16,631 18 3 101,060 11 5 Recoveries on account of expenditure of previous years .. .. .. • • • • 87 0 0 Receipts from Hutt Valley Settlement lands applied towards money expended for the acquisition of land subject to the Hutt Valley Land Settlement Act, 1925, or in respect of the preparation of the land for disposal l 8 Interest on investments .. •• •• •• •• •• •• 0,00/ £1,152,393 6 1

52

B.—l [PT. IV,']

LAND FOR SETTLEMENTS ACCOUNT —continued. Receipts and Payments Account for the Year ended 31st March, 1937 —continued. Payments. Annual Appropriation —Vote, Land for Settlements — £ s. d. £ s. d. £ s. d. Sundry administrative charges .. .. .. .. •• 1,019 15 0 Administration expenses — Development of Crown and settlement land under Parts I and 11, Land Laws Amendment Act, 1929 .. .. .. 2,288 4 4 Lands acquired under Land for Settlements Act .. .. 10,486 12 7 Cheviot Estate lands .. .. .. .. • • 847 6 4 Hutt Valley Settlement lands .. .. .. .. 148 6 2 J 13,770 9 5 Audit fees .. .. •. • • • • • * • • 0 0 Accident compensation paid to workmen on development works .. 95 19 10 Acquisition of lands and interests therein — Freehold lands acquired .. .. .. .. •• 9,005 11 6 Native land acquired for general settlement .. .. 325 4 9 Mergers of Discharged Soldiers Settlement Account interests .. 602 7 0 Crown land declared settlement land .. .. .. 124 8 6 10,057 11 9 Advances for development of occupied lands — Crown lands .. .. .. .. •• •• 25,102 17 9 Settlement lands .. .. .. •• 2,855 14 9 Deteriorated Lands Act, 1925 .. .. .. • ■ 130 1 7 28,088 14 1 Development of unoccupied lands— Crown landsImprovements and equipment .. .. .. .. 4,606 15 4 Seasonal farming expenditure .. .. .. •• 12,426 010 17,032 16 2 Settlement lands —- Improvements and equipment .. .. .. .. 36,395 11 9 Seasonal farming expenditure .. .. .. .. 37,101 6 7 73,496 18 4 Grants to County Councils for maintenance of county roads serving lands farmed by the Department .. .. .. .. 945 6 7 Improvements to and protection of settlement lands — Expenses incidental to estates .. .. .. •. 1,345 7 4 Seasonal expenses—Estates farmed .. .. .. 9,040 0 3 r 10,385 7 7 Lodgments on account of capital value of leases— Interest on . • .. • • • ■ • • • • 279 15 2 Refunds of .. .. ■ • •. • • • • 160 0 0 439 15 2 Payment to outgoing lessees for improvements .. .. .. 144 10 0 Refund of valuation fees .. .. .. .. • • • 312 2 Deductions from Hutt Valley Settlement receipts towards purchase-money and costs of preparation of the land for disposal .. .. .. •• •• •• •• 14,251 15 8 F 169,982 11 9 Interest and other charges on loans and capital liability— Interest payments— To Consolidated Fund in respect of interest payable on loan capital liability .. .. •• 420,913 0 10 On capital moneys received from the sales of Crown lands (on account 1935-36) .. .. ■■ •• 34,062 5 2 On value of Crown lands included in estates .. .. 8,477 12 0 On capital moneys received from the sale of national-endowment lands .. .. •• •• •• •• 3,149 5 1 On Cheviot Estate accumulated fund .. .. .. 18,534 3 0 485,136 6 1 Other charges— Recoupment of management charges of New Zealand Consolidated Stock .. .. .. •• 1,546 11 3 Recoupment of stamp duty on transfers of Stock .. .. 14 2 5 Charges and expenses of raising loans—lssues in renewal and conversion .. .. .. •• •• •• 2,520 13 2 4,081 6 10 489,217 12- 11 Carried forward .. .. .. .. •• 659,200 4 8

53

B.—l [PT. IV],

AND FOR SETTLEMENTS ACCOUNT—continued. Receipts and Payments Account foe the Yeae ended 31st Maech, 1937—continued. Payments—continued. £ s. d. £ s. d. £ s. d. Brought forward ... .. .. .. .. .. 659,200 4 8 Expenditure charged on proceeds of sales of lands— Crown lands —Sales under section 20, Land Act, 1924— Payment to the Public Works Fund of the value of lands set apart or acquired for the purposes of the Post and Telegraph Department but no longer required .. .. .. 2,032 14 0 Payment to the Discharged Soldiers Settlement Account in respect of amounts added to the capital value of deferredpayment licenses ... .. .. .. .. 378 5 1 Payment in respect of settlement land declared to be ordinary Crown land .. .. .. .. .. .. 4,152 16 3 Acquisition of undivided interests in Native lands under section 3, Native Land Purposes Act, 1934 .. .. 123 5 5 Purchase of land for a public domain from proceeds of sales of reserves in Fendalton County, Waimairi County .. 67 0 0 "Thirds" and "Fourths" paid to Local Bodies' Deposit Account under section 139, Land Act, 1924 .. .. .. 39 0 8 Payment to the Discharged Soldiers Settlement Account for interest in land now included in leasehold capital value of Crown land .. .. .. .. .. .. 1,754 16 8 — 8,547 18 1 National-endowment lands—Sales under section 302, Land Act, 1924 —" Thirds " paid under section 139, Land Act, 1924 .. .. 42 7 8 8,590 5 9 Balance as at 31st March, 1937 — Cash .. .. .. .. .. .. .. .. 468,237 15 8 Investments .. .. .. .. .. .. .. 16,365 0 0 484,602 15 8 £1,152,393 6 1

54

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT—continued. Revenue Account for the Year ended 31st March, 1937.

55

General. Cheviot. Hutt Valley. Total. Dr. Interest on — £ s. d. £ s. d. £ s. d. £ s. d. Loan capital liability .. .. 405,302 13 7 5,632 2 7 .. 410,934 16 2 Capital from proceeds of sales of Crown lands .. •• 81,300 1 1 .. •• 81,300 1 1 Value of Crown lands in estates .. .. .. 8,477 12 0 .. .. 8,477 12 0 National Endowment Trust Funds .. .. .. 3,149 5 1 .. .. 3,149 5 1 Cheviot Estate —Accumulated fund transferred .. .. 18,534 3 0 .. .. 18,534 3 0 Deposits by lessees under section 208, Land Act, 1924 .. 293 4 5 .. .. 293 4 5 Capital from Land for Settlements Account .. .. .. 3,237 16 0 3,237 16 0 Sundry charges re loans— Expenses of raising loans .. .. .. .. 2,520 13 2 .. .. 2,520 13 2 Stamp duty on transfer of stock .. .. .. 14 2 5 .. .. 14 2 5 Recoupment of management charges of New Zealand Con- 1,546 11 3 .. .. 1,546 11 3 solidated Stock Proportion of premium on loan conversions .. .. 2,563 0" 0 .. .. 2,563 0 0 Administration expenses— Estates .. .. .. .. •• 10,486 12 7 847 6 4 148 6 2 11,482 5 1 Land Laws Amendment Act, 1929 .. .. .. 1,667 6 9 .. .. 1,667 6 9 Rebates — Rents, &c., from estates .. ■■ .. 26,433 4 3 1,396 17 4 .. 27,830 1 7 Rents, &c., under Land Laws Amendment Act, 1929 .. 294 15 11 .. .. 294 15 11 Remissions of rent and interest — Land Board recommendations— Rents, &c., from estates .. 103,037 16 3 590 16 7 .. 103,628 12 10 Rents, &c., under Land Laws Amendment Act, 1929 .. 501 2 5 .. .. 501 2 5 Under Mortgagors and Tenants Relief Act, 1933— Rents, &c., from estates .. •• •• •• 3,994 16 4 .. .. 3,994 16 4 Under Mortgagors and Lessees Rehabilitation Act, 1936 — Rents, &c., from estates .. .. • • • • 424 5 5 .. .. 424 5 5 Under Deteriorated Lands Act, 1925 .. ■. •. 409 12 10 •. • • 409 12 10 Irrecoverable rents, &c., transferred to Suspense Accounts — Rents, &c., from estates •• •• •• 9,101 13 9 562 9 7 131 8 8 9,795 12 0 Rents, &c., under Land Laws Amendment Act, 1929 .. 15 9 6 .. .. 15 9 6 Te Wera Estate Farm Account —Accumulated loss .. .. 21,303 7 0 .. .. 21,303 7 0 Miscellaneous expenditure on estates .. .. •• 145 11 7 .. 2 7 6 147 19 1 Compensation for injuries incurred on development works .. 95 19 10 . • .. 95 19 10 Audit fees .. .. . • • • • • ■ • 250 0 0 .. • ■ 250 0 0 Salaries .. . • ■ • • ■ • • • • 972 4 9 .. .. 972 4 9 Travelling-expenses .. • • • • • • • • 32 10 3 .. .. 32 10 3 Depreciation of plant, &c. .. .. ■ • ■ • 193 17 0 .. • • 193 17 0 Interest on Cheviot Estate fixed capital (see contra) .. .. .. 7,309 11 7 .. 7,309 11 7 Balance carried down 1,656 2 1 13,079 7 8 14,735 9 9 £703,061 12 5 £17,995 6 1 £16,599 6 0 £737,656 4 6 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. •• •• 78,685 14 1 .. .. 78,685 14 1 Transfer to Profit and Loss Appropriation Account .. .. .. 13,079 7 8 13,079 7 8 Transfer to reserve .. . • • • • • • • • • ' > 656 2 1 .. 1,656 2 1 £78,685 14 1 £1,656 2 1 £13,079 7 8 £93,421 3 10 Cr. Rents and royalties— £ s. d. £ s. d. £ s. d. £ s. d. Estates .. .. ■■ •• 496,452 9 10 16,151 3 9 150 10 4 512,754 3 11 Land Laws Amendment Act, 1929 .. .. 4,115 17 .. •• 4,115 1 7 Interest on sales — Estates .. .. •• ■■ •• •• 23,634 15 10 1,697 14 5 5,566 10 5 30,899 0 8 Land Laws Amendment Act, 1929 .. . • .. 620 15 3 • • .. 620 15 3 Interest on capital expenditure — £ s. d. Te Wera Estate .. .. •• 4,029 5 4 Brinklands Estate .. .. ■ • 862 4 8 Hutt Valley 3,237 16 0 Land development .. .. ■ • 15,759 13 9 23,888 19 9 .. .. 23,888 19 9 Interest on advances — Land Laws Amendment Act, 1929 •• •• 8,553 18 9 •• .. 8,553 18 9 Deteriorated Lands Act, 1925 .. . • ■ • • • 484 10 1 . . •. 484 10 1 Interest on loans for roading of endowment lands under section 48, Land for Settlements Act, 1925 — £ s. d. Wanganui River Trust Endowment .. .. 92 5 10 Otago University Endowment .. .. .. 85 0 3 177 6 1 .. .. 177 6 1 Interest on investments .. .. •• •• •• 5,420 16 1 .. -. 5,420 16 1 Interest on investments in Public Debt Redemption Fund .. 53,622 6 2 146 7 11 .. 53,768 14 1 Valuation fees under sections 7 and 14, Land Laws Amendment 89 15 4 .. .. 89 15 4 Act, 1929 „ Miscellaneous .. .. •• •• •• •• 5 12 0 .. 100 6 1-0 Interest on Cheviot Estate (see contra) .. .. •• 7,309 11 7 .. .. 7,309 11 7 Gross profit on trading .. • • •• •• •• •• 10,881 5 3 10,881 5 3 Balance carried down .. •• •• •• 78,685 14 1 .. .. 78,685 14 1 £703,061 12 5 £17,995 6 1 £16,599 6 0 £737,656 4 6 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down •• 1,656 2 1 13,079 7 8 14,735 9 9 Transfer from reserve .. .. •• •• •• 78,685 14 *1 .. .. 78,685 14 1 £78,685 14 1 £1,656 2 1 £13,079 7 8 £93,421 3 10

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1937. Liabilities.

56

General. Cheviot. Na meSt Traft° W " | Hutt Valley. | Total. Loan Capital— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3 per cent. .. 215,029 0 0 3§ per cent. ..6,182,988 5 11 .. 160,918 0 0 3| per cent. .. 364,150 0 0 4 per cent. .. 4,124,924 3 11 4J per cent. .. 37,739 12 3 5 per cent. .. 118,520 0 0 5£ per cent. .. 2,180 0 0 Funded debt, £4 19s. 33,446 6 11 5-88d. Debentures not con- 200 0 0 verted — 11,079,177 9 0 Crown lands included in estates .. 211,986 19 11 Sales of Crown land .. .. 2,642,202 10 11 13,933,366 19 10 Less amount expended in opening up 191,802 1 10 Crown lands _ 13,741,564 18 0 160,918 0 0 .. •• 13,902,482 18 0 Accumulated funds — Cheviot Estate •• 463,352 18 7 .. 463,352 18 7 National Endowment Trust .. .. •• •• 137,174 - 0 .. 137,174 2 Deposits by lessees under section 208, 12,923 14 1 .. .. •• 12,923 Land Act, 1924 Sundry creditors — Interest on capital from proceeds of 125,982 17 1 sales of Crown land Interest on loans due and unpaid .. 32 0 0 Turakina Domain .. .. ■ • 317 3 1 Departmental .. •• •• 1,245 13 1 Miscellaneous .. • • ■ • 1 > 355 4 1 128,932 17 4 .. .. •• 128,932 17 4 Interest on loans accrued but not due .. 103,423 10 9 1,373 6 3 .. •• ® Interest unrecouped to Consolidated Fund 28 0 4 . . • • • • 28 0 4 Hutt Valley Estates — „ Purchases •• •• •• J«*,780 U 9 Roading and incidental expenses .. .. •• 228,389 II b Interest .. .. ■ ■ •• • • •■ • • 79,318 1 8 472,468 4 11 Less deductions under section 11 .. •• 339,826 10 1 (2) (as), Finance Act, 1932 ~T~ 1 M " 132,641 14 10 132,641 14 10 Railway Improvements Authorization Act, .. •• •• 1,014 14 1 1,014 14 1 1914—'Interest on capital Land Laws Amendment Act, 1929 — Land subject to section 8—• Crown Lands Account .. .. 35,306 16 11 National Endowment Account .. 8,711 10 2 Primary Education Endowment Account 177 19 1 44,196 6 2 .. .. • • 44,196 6 2 Discharged Soldiers Settlement Account— Merged interests under section 20, Discharged Soldiers Settlement Amendment Act, 1923— Principal .. • • • • 3,369 4 9 Instalments outstanding .. .. 88 0 10 3,457 5 7 .. .. •• 3,457 5 7 Payments in advance— . _ Rents, &c., on estates .. •• 3,767 13 10 17 5 7 •• -5 9 10 Principal instalments —Sales of Crown 1,529 5 9 .. 15 17 5 land Interest on advances for roading of 10 9 5 endowment lands Land Laws Amendment Act, 1929 .. 459 8 9 5,766 17 9 17 5 7 15 17 5 25 9 10 5,825 10 7 Carried forward .. .. I 14,040,293 10 0 625,661 10 5 137,189 19 5 I 133,681 18 9 14,936,826 18 7

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1937 —continued. Liabilities—continued.

Assets.

B—B. 1 [PT. IV].

57

General. Cheviot. a mentr5^° W ~ Hufct Valley. Total. Brought forward .. .. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Rents charged in advance .. .. 14,040,293 10 0 625,661 10 5 137,189 19 5 133,681 18 9 14,936,826 18 7 127,436 5 11 5,211 2 7 .. 0 17 6 132,648 6 0 Writings-off in suspense— Estates Land Laws Amendment Act, 1929 .. 10,375 17 9 .. .. 53 16 0 1,78« 18 3 12,162 16 0 .. .. 53 16 0 12,216 12 0 Suspense Account —Deteriorated Lands Act, 1925 644 6 2 .. .. .. 644 6 2 Suspense Account —Buildings and Improvements 355 2 3 .. .. .. 355 2 3 Reserve for capitalized interest on landdevelopment schemes 41,060 1 3 .. .. .. 41,060 1 3 Reserve Account, including unexpended loading for roads, &c. 586,842 10 5 9,940 6 1 .. .. 596,782 16 6 Development expenditure— Employment Promotion Fund (contra).. Consolidated Fund (contra) .. 11,329 8 3 .. .. .. 11,329 8 3 Profit and Loss Appropriation Account .. 4,231119 .. .. .. 4,231119 Cheviot Estate Account (see contra) .. .. .. .. 136,771 13 5 136,771 13 5 National Endowment Trust Account (see 283,898 15 0 .. .. .. 283,898 15 0 contra) 89,525 8 9 .. .. .. 89,525 8 9 £15,197,779 15 9 £640,812 19 1 £137,189 19 5 £270,508 5 8 £16,246,290 19 11

General. Cheviot, Hutt Valle y- Tota1 ' Land Account — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Estates leased .. .. .. 10,261,465 11 5 328,020 1 1 Estates unlet .. .. .. 263,207 19 0 325 0 0 .. 59,850 0 0 10,524,673 10 5 328,345 1 1 .. 59,850 0 0 10,912,868 11 6 Land Laws Amendment Act, 1929 — Land leased .. .. .. 118,237 0 0 Land unlet .. .. .. 9,368 12 4 127,605 12 4 .. .. .. 127,605 12 4 State Forest .. .. 3,158 6 6 .. . . .. 3,158 6 6 11,043,632 10 4 Unpaid purchase-price (not yet payable)— Buildings on estates .. .. 98,893 7 10 9 4 7 Sales of settlement land .. .. 416,466 4 0 18,320 17 6 .. 106,709 13 0 Sales of Crown land .. .. 486,839 15 7 .. 47,298 14 4 [ Land Laws Amendment Act, 1929— Buildings .. . . .. 777 13 9 Sales of land .. .. .. 10,635 15 2 1,013,612 16 4 18,330 2 1 47,298 14 4 106,709 13 0 1,185,951 5 9 Carried forward .. .. 11,669,050 5 7 346,675 3 2 47,298 14 4 166,559 13 0 12,229,583 16 1

B.—l [PT. IV].

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1937 —continued. Assets —continued.

58

General. Cheviot. W " Hutt Valle y- Total - Jd g d £ scl £ s d s d £ s d. Brought forward .. .. 11,669,050 5 7 346,675 3 2 47,298 14 4 166,559 13 0 12,229,583 16 1 Realization Account .. .. .. 5,863 16 5 .. .. .. 5,863 16 5 Hutt Valley estates — Purchases .. .. .. 164,760 11 9 Roading and incidental expenses .. 228,389 11 6 Interest .. .. .. 79,318 1 8 472,468 4 11 Less deductions under section 11 (2) 339,826 10 1 (a), Finance Act, 1932 132,64114 10 .. .. .. 132,64114 10 Railway Department —Balance unpaid on .. .. .. 26,389 8 0 26,389 8 0 area taken for workshops Advances on mortgage— Land Laws Amendment Act, 1929 — Current account —Crown land .. 152,963 6 3 Current account —Settlement land .. 22,900 13 11 Instalment mortgage —Crown land .. 9,798 8 9 Instalment mortgage—Settlement land 839 1 8 186,501 10 7 .. .. .. 186,501 10 7 Deteriorated Lands Act, 1925 — Current account .. .. .. 7,738 5 0 Instalment mortgage .. .. 1,233 3 4 8,971 8 4 .. .. .. 8,971 8 4 Advances for roading of endowment lands under section 47, Land for Settlements Act, 1925— Wanganui River Trust Endowment .. 2,022 8 1 Otago University Endowment .. 1,608 15 4 3,631 3 5 .. .. .. 3,631 3 5 Land Laws Amendment Act, 1929 —Expenditure on development of Crown and settlement lands— Crown lands— Improvements .. .. .. 63,834 10 5 Equipment .. .. .. 9,041 0 11 Stock and farm accounts .. .. 2,134 9 7 Settlement lands — Improvements .. .. .. 125,879 10 9 Equipment .. .. .. 13,052 11 6 Stock and farm accounts .. .. 46,398 17 8 260,341 0 10 .. .. .. 260,341 0 10 Interest on capital expenditure .. 41,060 1 3 .. .. .. 41,060 1 3 Station accounts, including improvements 130,495 2 5 .. .. .. 130,495 2 5 and live-stock Plant and machinery .. .. 3,863 0 0 Less depreciation reserve thereon .. 2,893 1 0 969 19 0 .. .. .. 969 19 0 Postponements of rent, interest, &c. — Under Land Act, 1924 — Rents, &c., from estates .. .. 60,492 19 9 172 1 3 Instalments —Sales of Crown lands .. 335 8 7 .. 4 2 0 Land Laws Amendment Act, 1929— 425 19 4 Rents, &c. Under Mortgagors and Tenants Relief Act, 1933 — Rents, &c., from estates .. .. 2,346 13 4 Instalments —Sales of Crown lands .. 6 18 6 Land Laws Amendment Act, 1929 — 62 19 2 Interest on advances Under Deteriorated Lands Act, 1925 — Interest on advances .. . . 35 18 1 63,706 16 9 172 1 3 4 2 0 .. 63,883 0 0 Carried forward .. .. 12,503,232 19,5 346,847 4 5 47,302 16 4 192,949 1 0 13,090,332 1 2

B.—l [FT. IV].

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1937—continued. Assets —continued.

W. Robertson, Under-Secretary for Lands. W. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the following exceptions : — No interest has been allowed to the Cheviot Estate in respect of the assets of the Cheviot Estate Account, which have been transferred to the Land for Settlements Account; and, moreover, the Cheviot Estate has been charged interest on the value of such assets other than cash. As a result, the accounts do not show the true amount of revenue earned by the Cheviot Estate and the Land for Settlements Account respectively. The following comments are appended : (1) The account contains no charge for the cost of exchange on payments of interest made in London ; (2) to avoid delay the accounts of some land districts, the audits of which have not yet been completed by the Local Audit Inspector, have been accepted from the Department's records—J. H. Fowler, Controller and AuditorGeneral.

59

General. Cheviot. J Na m°nt Tra3t° W " Hutt Valie >'- j Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. 12,503,232 19 5 346,847 4 5 47,302 16 4 192,949 1 0 13,090,332 1 2 Sundry debtors for — Rents and royalties from estates .. 466,861 19 7 5,112 6 1 .. 242 16 3 Sale of land —Housing Account .. .. •• •• 65,000 0 0 Principal instalments — Buildings .. .. .. 18,169 5 8 Sales of Crown lands .. .. 16,876 14 0 .. 361 14 4 Sales of settlement lands .. .. 28,388 6 5 509 0 0 .. 4,113 18 5 Advances under Deteriorated Lands 36 15 2 Act, 1925 Loans for roading endowment lands 478 18 6 under section 47, Land for Settlements Act, 1925 Interest on loans for roading of endow- 910 3 7 ment lands under section 47, Land for Settlements Act, 1925 Interest on sales of — Crown lands .. .. • • 186 19 4 Settlement lands .. .. 17,333 13 9 410 8 2 .. 7,696 14 0 Interest on advances under Deteriorated 1,008 14 9 Lands Act, 1925 Land Laws Amendment Act, 1929— Rents 1,549 12 2 Interest on sales .. .. • ■ 129 14 10 Interest on advances under sections 7 9,291 0 2 and 14 Principal instalments — Sales under section 8 .. 82 19 6 Mortgages .. .. •• j 75 2 11 Insurances, &c. .. .. • • 40 0 11 Departmental .. .. •• 2,773 9 6 Miscellaneous .. • • • • 556 7 11 Interest on investments due but unpaid 147 4 2 564,897 • 2 10 6,031 14 3 361 14 4 77,053 8 8 648,344 0 1 Orakei Block (see separate balance-sheet) 47,218 8 5 .. .. .. 47,218 8 5 Interest accrued but not due on — Investments • . • • • • 344 18 0 . . . . • • _ 344 18 0 Sales under deferred-payment licenses 5,917 0 4 229 0 3 .. 452 0 0 6,598 0 7 Outstanding losses —Suspense Account — Estates 10,375 17 9 .. .. 53 16 0 Land Laws Amendment Act, 1929 .. 1,786 18 3 12,162 16 0 53 16 0 12,216 12 0 Development expenditure — Employment Promotion Fund (contra) 11,329 8 3 .. .. 11,329 8 3 Consolidated Fund (contra) . . .. 4,231 11 9 .. .. •- 4,231 11 9 Investment in Public Debt Redemption 1,394,180 1 10 3,806 5 2 .. . 1,397,986 7 0 Consolidated Fund —Proportion of interest 154,284 13 3 .. .. 154,284 13 3 on Loan Account Premium on loan conversions ,. .. 15,378 0 0 .. .. 15,378- 0 0 Land for Settlements Account—General .. 283,898 15 0 89,525 8 9 .. 373,424 3 9 as per contra Cash .. •• •• 468,237 15 8 .. . . . • 468,237 15 8 Investment Account —Securities held .. 16,365 0 0 .. .. •• 16,365 0 0 £15,197,779 15 9 £640,812 19 I £137,189 19 5 £270,508 5 8 £16,246,290 19 11

B.—l [PT. IV].

LEGISLATIVE DEPARTMENTS. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income,. £ s. d. Salaries .. .. .. .. .. 35,526 10 8 Excess of expenditure over income brought down 189,207 16 6 Fuel, light, &c. .. .. .. .. 2,852 14 6 Laundry .. .. .. .. .. 187 7 2 Maintenance of grounds .. .. .. 1,32814 Tools and implements .. .. .. 12 2 7 Newspapers .. .. .. .. .. 335 4 11 Postages and telegrams .. .. .. 3,525 110 Printing and stationery .. .. .. 14,009 14 0 Maintenance and repairs : Furniture and fittings.. 314 18 0 Postage stamps supplied to members .. .. 2,114 0 0 Statistical publications supplied to members .. 320 3 0 Honoraria and allowances to members .. .. 45,241 3 7 Telephone concessions to members .. .. 796 10 9 Cleaning .. .. .. .. .. 3,703 14 0 Railway concessions and travelling-expenses of members .. .. .. .. .. 31,378 6 1 Winding clocks, contingencies, &c. .. .. 234 15 11 Compilation of " Index to Laws of New Zealand " 0 10 6 Newspapers, &c. : Library .. .. .. 166 4 3 Miscellaneous stores .. .. .. .. 204 0 7 Uniforms .. .. .. .. .. 97 4 1 Cleaning and repairs to uniforms .. .. 135 7 5 Telephones .. .. .. .. .. 601 7 8 Rent .. .. .. .. 28,115 0 0 Repairs to typewriters .. .. .. 24 3 7 Depreciation on furniture, fittings, Library, &c. .. 8,238 15 9 Grant to officer proceeding overseas .. .. 200 0 0 Grant to widows of deceased officers .. .. 350 0 0 Bellamy's— £ s. d. Salaries .. .. .. 5,875 4 5 Printing and stationery .. 34 0 11 Maintenance of staff .. 872 19 0 Laundry .. .. .. 105 9 9 Cleaning .. .. .. 225 0 0 Fuel .. .. .. 670 0 0 Depreciation on furniture and fittings .. .. .. 150 1 9 Rent .. .. .. 1,000 0 0 Writings-ofi, Reserve Account 261 18 6 9,194 14 4 £189,207 16 6 £189,207 16 6 £ s. d. £ s. d. Excess of expenditure over income brought down 189,207 16 6 Excess of expenditure over income after charging Interest on capital— £ s. d. interest on capital .. .. ~ 191,275 8 3 Legislative .. .. .. 1,964 9 6 Bellamy's .. .. .. 103 2 3 2,067 11 9 £191,275 8 3 £191,275 8 3 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. C apital — £ s. d. £ s. d. Bellamy's: Silverware, &c., Account .. .. 1, 882 5 4 Legislative.. .. .. 43,813 7 9 Furniture and fittings— £ s. d. Bellamy's .. .. .. 2,380 2 9 Legislative .. .. 11,575 12 8 46,193 10 6 Bellamy's .. .. 497 17 5 Creditors — 12,073 10 1 Departmental .. ' .. 315 9 5 Mechanical appliances .. .. .. 643 7 2 Sundry .. .. .. 135 11 5 General Assembly Library .. .. .. 27,367 4 4 451 0 10 Books of reference .. .. .. .. 4,227 3 7 Writings-off, Suspense .. .. .. 261 18 6 Stocks of statutes, appendices, and parliamentary Treasury Adjustment Account .. .. 193,223 19 4 papers .. .. .. .. .. 478 9 0 Stock of " Index to Laws of New Zealand " at Printing Office .. . . .. .. 208 13 9 Stationery in stock .. .. .. .. 191 10 7 Stamps .. .. .. .. .. 12 4 4 Consumable stores .. .. .. .. 107 15 8 Uniforms .. .. .. .. .. 78 10 1 Bellamy's linen, glassware, crockery, &c. .. 1,251 2 0 Gardeners' tools and implements . . . . 65 9 5 Assets in Suspense .. .. .. .. 261 18 6 Debtors : Departmental .. .. . . 5 17 1 Balance of Income and Expenditure Account .. 191,275 8 3 £240,130 9 2 £240,130 9 2 T. D. H. Hall, Clerk of the House of Representatives. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to. the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

60

B.—l [PT. IV],

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Account eor the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 8,597 5 2 Miscellaneous receipts .. .. .. 28 17 11 Rent .. .. .. .. .. 813 0 0 Balance carried down .. .. .. 10,097 1 11 Printing and stationery .. .. .. 216 9 8 Office fittings and requisites .. .. .. 21 1 0 Postage, telegrams, and rent of boxes .. .. 175 7 9 Telephone rentals, &c. .. .. .. 89 6 J Books, newspapers, &c. ... .. .. 36 2 1 Maintenance of typewriters, &c. .. .. 19 11 2 Overtime and meal allowances .. .. 2 13 9 Transfer expenses .. .. .. .. 20 5 7 Travelling-expenses .. .. .. .. 76 10 11 Depreciation : Furniture and equipment .. 58 6 8 £10,125 19 10 £10,125 19 10 £ s. d. £ s. d. Balance brought down .. .. .. 10,097 1 11 Apportionment of cost of administration to Interest on capital .. .. .. .. 7116 branches— Mercantile Marine Branch .. .. .. 6,139 13 3 Harbours Branch .. .. .. .. 531 6 4 Inspection of Machinery Branch .. .. 2,302 7 6 Fisheries Branch .. .. .. .. 531. 6 4 Ross Dependency Account .. .. . . 50 0 0 Westport Harbour Account .. .. .. 500 0 0 Rock Oyster Industry Account .. .. 50 0 0 £10,104 13 5 £10,104 13 5 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Lighthouses — £ s. d. £ s. d. Light dues .. .. .. .. .. 98,717 2 4 General maintenance .. .. 26,486 18 2 Survey of ships .. .. .. .. 3,731 0 5 Working-expenses of tender .. 22,362 6 9 Engagement and discharge of seamen .. .. 2,140 13 0 48,849 4 11 Fines and forfeitures .. .. .. .. 3717 Mercantile marine offices, &c.— Deck-cargo licenses .. .. .. .. 43 0 0 Salaries .. .. .. 14,810 8 0 Plans of vessels, preparation and examination of.. 60 10 0 Services of Customs officers .. 1,935 0 0 Examination fees .. .. .. .. 235 2 6 Rent .. .. .. 1,634 16 6 Sale of charts, books, and forms .. .. 979 2 6 Fuel, light, &c. .. .. 50 15 0 Sale of" New Zealand Nautical Almanac" .. 191 15 2 Printing and stationery .. 261 9 5 Registry of shipping fees .. .. .. 183 10 11 Office fittings and .. 51 0 8 Salvage .. .. .. .. .. 82 5 5 Postage, telegrams, and rent of Costs awarded the Department— boxes .. .. .. 140 1 0 Nautical inquiries .. .. .. .. 10 10 0 Telephone rentals, &c. .. 211 3 4 Prosecutions under Shipping and Seamen Act .. 110 Books, newspapers, &c. .. 72 16 11 Bahamas Island light dues, commission on colLegal expenses .. .. 110 lection of .. .. .. .. .. 23 16 4 Inquiries into shipping casualties 1,012 19 9 Fares, freight, &c. .. .. .. .. 1,105 1 6 Salvage expenses .. .. 60 19 4 Services of lighthouse tender in respect of harbours 571 13 4 Transfer expenses .. .. 53 17 0 Rents of buildings and reserves .. .. 148 910 Travelling-expenses .. .. 600 19 5 Radio messages .. .. .. .. 14 0 3 Examination-expenses .. 311 11 1 Mail subsidy.. .. .. .. .. 1 13 4 Charts, saleable books, and forms 390 5 9 Miscellaneous receipts .. .. .. 29 7 6 " New Zealand Nautical Almanac" 522 15 6 Preparation of tide-tables .. 550 0 0 Checking passenger traffic .. 113 10 5 Relief of distressed seamen .. 166 15 3 Grant to Imperial Shipping Committee .. . . .. 160 0 0 Miscellaneous expenses .. 16 16 8 23,129 2 0 Head Office administration .. .. 6,139 13 3 Depreciation — Buildings 2,597 0 0 G.s.s. " Matai" .. .. 4,034 4 8 Lighthouses .. .. .. 4,44110 1 Furniture and equipment .'. 706 1 5 11,778 16 2 Balance carried down .. ~ .. 18,410 0 7 £108,306 16 11 £108,306 16 11 £ s. d. £ s. d. Interest on capital .. .. .. .. 12,810 4 2 Balance brought down .. .. 18,410 0 7 Excess of income over expenditure . . . . 5 ,599 16 5 £18,410 0 7 £IM:ĪŌ~~Ô~7

61

B. —1 [PT. IV].

MARINE DEPARTMENT —continued. HARBOURS BRANCH. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries and wages .. .. •• •• 946 19 7 Pilotage .. .. .. •• •• 560 b Repairs and maintenance 516 17 3 Port charges »'J Services of lighthouse steamer 571 13 4 Wharfage .. • -'3d " 1 Supervision and maintenance of foreshore .. 833 8 9 Harbour boat license fees . . .. • • 14 1U 0 Cargo-working gear, investigations connected with .. 15 18 5 Watermen s license fees . . • ■ .. _ _ _ . . .. .. 26 14 4 Contributions from local authorities .. .. 40 0 0 Office exnemes ' .. •• 15 711 Foreshore rentals .. .. .. •• 636 6 7 Printing and stationery " .. .. •• 29 13 4 Royalty on shingle, sand, &c. .. .. .. 1,794 15 11 Telephone rentals, &c 24 13 5 Order in Council and permit fees .. .. 43 <0 0 Transfer expenses 82 19 7 Rents of buildings and reserves 57 4 b Travelling-expenses .. .. •• •• 25 12 5 Sale of books .. ■■ •• •• Grants and subsidies 250 0 0 Services to Customs Department .. .. Reserve for bad debts 150 0 0 Miscellaneous receipts 10 0 - Head Office administration 531 6 4 Balance carried down l I Depreciation — £ s - d. Buildings .. •• .. 113 10 9 Equipment .. •• •• 440 2 6 13 £4,574 17 11 £4,574 17 11 £ s d is. ci. Balance brought down 245 1 7 Excess of expenditure over income .. .. 683 19 1 Interest on capital .. • • ■ • • ■ 4 38 1? ® £683 19 1 £683 19 1 INSPECTION OF MACHINERY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s - d. Income. £ s. d. Salaries . .. •• •• 13,582 13 8 Inspection fees .. .. •• •• 19,512 18 7 R ent ' ' .. .. 783 1 0 Examination fees .. .. .. • • 592 10 0 Printing and'stationery' !! .. ■■ 179 811 Drawings, examination of 385 2 6 Office fittings and requisites .. .. •• 60 16 10 Sale of stores .. .. •• Postage, telegrams, and rent of boxes .. .. 208 5 3 Sale of publications . . .. •• Telephone rentals, &c 166 9 9 Costs awarded the Department: Prosecutions Commission on revenue collected by Post and Tele- under the Inspection of Machinery Act .. 2 10 0 graph Department 204 0 6 Miscellaneous reeeipts " Books, newspapers, &c 36 7 5 Balance carried down 15J 10 3 Fuel, light, and cleaning . . • • • • 13 10 2 Inquiries and technical investigations .. .. a Legal expenses .. .. •• ,0,7,0 Removal of offices .. .. •• •• 13 '< |0 Transfer expenses . . .. . • ■ ■ w Travelling-expenses .. •• •• 'A Reserve for bad debts .. • • ■ • J™ 0 U Head Office administration .. . ■ ■ 2,302 7 b Depreciation — £ s - <!• Motor-vehicles .. • • ■ • 1"- 11 1 Furniture and equipment .. 14818 1 — o4U 10 L £20,834 15 9 £20,834 15 9 £ s. cl. £ b. d. Balance brought down .. .. • ■ 159 10 3 Excess of expenditure over income .. .. 216 4 7 Interest on capital .. • • • • • • 5b 14 4 £216 4 7 £216 4 7

62

B. —1 [PT. IV].

MARINE DEPARTMENT —continued. FISHERIES BRANCH. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries and wages .. .. .. . . 4,022 511 Fishing-boat license, registration fees, &c. .. 366 18 2 Fresh-water fisheries research .. .. .. 660 18 8 Fresh-water fisheries license fees .. .. 1,066 15 9 Salmon fisheries . . .. .. .. 509 15 7 Redemption fees .. .. .. .. 105 12 6 Maintenance of launches .. .. .. 298 10 9 Salmon license fees .. .. .. .. 27 0 0 Rent . . .. .. .. .. 162 0 0 Toheroa areas : Rentals and license fees .. .. 376 0 0 Printing and stationery .. .. .. 92 6 2 Sale of salmon .. .. .. . . 48 10 0 Office fittings and requisites .. .. . . 22 19 9 Sale of ova .. . . .. .. . . 210 2 Postage, telegrams, &c. .. .. . . 40 10 0 Rental of buildings .. .. .. .. 25 0 0 Telephone rentals, &c. .. .. .. . . 44 4 5 Launch hire .. .. .. .. .. 326 Books, newspapers, &c. .. . . .. 19 14 7 Sale of publications .. .. .. .. 4 16 Legal expenses, &c. .. .. . . .. 31 10 9 Costs awarded the Department in connection with Repairs to wharf and shed : Karitane .. .. 145 12 8 prosecutions under the Fisheries Act .. .. 28 14 0 Transfer expenses .. . . .. . . 3 9 6 Miscellaneous receipts .. .. .. .. 15 1 Travelling-expenses .. .. .. .. 477 14 3 Balance carried down .. .. .. .. 5,518 16 4 Fisheries investigation .. .. . . .. 106 7 8 Miscellaneous expenses.. .. .. .. 6 7 1 Grants and subsidies .. . . . . . . 225 0 0 Head Office administration .. .. .. 531 6 4 Depreciation— £ s. d. Buildings .. .. .. 82 16 5 Launches, &c. .. .. 56 1 6 Motor-vehicles .. .. 34 14 0 173 11 11 £7,574 6 0 £7,574 6 0 £ s. d. £ s. d. Balance brought down .. .. .. 5,518 16 4 Excess of expenditure over income .. .. 6,259 12 5 Net loss on rock-oyster industry, transferred from Profit and Loss Account . . .. .. 630 13 10 Interest on capital .. .. .. .. 110 2 3 £6,259 12 5 £6,259 12 5 ROCK OYSTER INDUSTRY. Profit and Loss Account for 1936 Season. Dr. £ s. d. Cr. £ s. d. Salaries and wages .. .. .. .. 3,977 18 2 Sales .. .. .. .. .. 4,964 13 11 Maintenance of ketch and launches .. .. 755 7 5 Rent of depot .. .. .. .. 20 0 0 Freight and cartage .. .. .. .. 221 1 4 Balance carried down .. .. .. .. 570 8 0 Stores and materials .. .. .. .. 121137 Wharfage and cranage .. .. .. 35 13 6 Rent, fuel, light, &c. .. .. .. .. 180 5 10 Administration expenses .. .. .. 91 0 4 Travelling-expenses .. .. .. .. 71114 Office expenses .. .. .. .. 35 19 2 Printing and stationery .. .. .. 7 14 5 Advertising .. .. .. .. .. 1 15 7 Depreciation : Launches, &c. .. .. . . 55 1 3 £5,555 1 11 £5,555 1 11 £ s. d. £ s. d. Balance brought down . . .. . . 570 8 0 Net loss .. .. .. .. .. 630 13 10 Interest on capital . . .. .. . . 60 5 10 £630 13 10 £630 13 10

Note. —This account includes expenditure on oyster cultivation amounting to £1,161 14s. Id.

63

B.—l [Pt. IV].

MARINE DEPARTMENT—continued. ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Head Office administration . . .. .. 50 0 0 Whaling-license fees .. .. .. .. 100 0 0 Balance carried down .. .. .. .. 50 0 0 £100 0 0 £100 0 0 £ s. d. £ s. d. Interest on capital .. .. .. .. 0 4 2 Balance brought down .. .. .. .. 50 0 0 Excess of income over expenditure .. .. 49 15 10 £50 0 0 £50 0 0 Aggregate Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Head Office .. .. .. ■ • 10,067 13 2 Head Office .. .. .. .. 28 17 11 Mercantile Marine .. .. .. .. 71,978 611 Mercantile Marine .. .. .. .. 108,306 16 11 Harbours .. .. .. .. .. 3,489 18 4 Harbours .. .. .. .. .. 4,329 16 4 Inspection of machinery .. .. .. 18,191 10 1 Inspection of machinery .. .. .. 20,675 5 6 Fisheries .. .. .. .. .. 12,319 8 5 Fisheries .. .. .. .. .. 7,040 3 7 Ross Dependency .. .. . . . . .. Ross Dependency .. .. .. .. 100 0 0 116,046 16 11 140,481 0 3 Depreciation .. .. .. 12,960 7 5 Proportion of administration charges transferred Balance carried down .. .. .. 11,973 15 11 to Westport Harbour Account .. .. 500 0 0 £140,981 0 3 £140,981 0 3 £ s. d. £ s. d. Interest on capital .. .. .. 13.483 19 9 Balance brought down .. .. .. 11,973 15 11 Balance, being excess of expenditure over income after charging depreciation and interest on capital .. .. .. .. .. 1,510 310 £13,483 19 9 £13,483 19 9 Notes. —(1) The following charges are included for which the Department possesses no parliamentary appropriation : (a) Services of Customs officers ; (b) rental value as assessed by Public Works Department; (c) interest at 4J per cent, on capital; (d) proportion of cost of raising public-works loans ; (e) Public Works Department overhead cost. Depreciation has been allowed for on balances of assets as at Ist April, 1936, the total charge being carried to Depreciation Reserve. Credit has been taken without appropriation for services rendered to the Customs Department. (2) No charge for the cost of exchange on payments made in London is included in the account. Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 28,941 17 0 Public Works Fund .. 282,324 11 3 Buildings .. .. .. .. .. 3,875 3 10 Consolidated Fund .. .. 172.729 2 10 Lighthouses (including land, towers, buildings, Employment Promotion Fund 137 11 2 furniture, apparatus, and equipment) .. 216,441 1 9 455,191 5 3 Fog-signals .. .. .. .. 6,102 6 11 Creditors — Radio direction-finding beacons .. .. 801 6 0 Departmental .. .. 1,449 16 0 Beacons, buoys, and moorings .. .. 5,099 8 9 Sundry . .. •• 3,232 0 3 Government steamer " Matai" .. .. 56,898 10 8 4,681 16 3 Wharves .. .. .. .. .. 1,075 8 6 Rentals, &c., paid in advance .. .. 32 14 11 Harbour equipment (including launches, flag-staffs, Reserves for bad debts .. .. .. 356 18 4 signalling-apparatus, tools, &c.) .. .. 512 15 1 Deposit Accounts .. .. .. .. 896 19 6 Oyster-beds .. .. .. .. 118,932 8 4 Writing-off Reserve Account .. .. .. 145 17 10 Oyster ketch, launches, and boats .. .. 253 10 1 Treasury Adjustment Account .. .. 8,191 17 7 Fish hatcheries and equipment .. .. 1,682 10 3 Motor-vehicles .. .. .. .. 1,198 18 7 Automatic flashing-lamps .. .. .. 44 5 0 Test-pump and pressure-gauges .. .. 535 16 1 Office furniture and fittings . . .. .. 443 9 6 Mechanical office appliances .. .. .. 90 18 2 Library .. .. .. .. .. 427 14 5 Stores, tools, &e. .. .. .. .. 11,033 16 4 Coastal survey: Office accommodation, &c., Suspense Account.. .. .. .. 800 0 0 Stationery .. .. .. .. .. 341 2 0 Charts, saleable books, and forms .. .. 2,050 0 5 Unemployment insurance stamps .. .. 74 0 8 Official stamps .. .. .. .. 97 17 9 Debtors — £ s. d. Departmental .. .. 224 5 1 Sundry .. .. .. 8,528 18 2 8,753 3 3 Writings-off, Suspense Account .. .. 145 17 10 Deposit Cash Account— Receiver-General's deposits .. 60 0 0 Other deposits .. .. 836 19 6 896 19 6 Cash in Post Office .. .. .. .. 436 19 2 Income and Expenditure Account .. .. 1,510 3 10 £469,497 9 8 £469,497 9 8 L. B. Campbell, Secretary. William C. Smith, Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J, H, Fowler, Controller and Auditor-General.

64

B.—l [PT. IV].

MINING ADVANCES ACCOUNT. Income and Expenditure Account foe the Yeas ended 31st March, 1937. Expemliture. £ s. d. Income. £ s. d. Interest on capital .. .. .. .. 1,439 10 5 Interest on advances .. .. .. .. 745 10 0 Reserve for losses .. .. .. .. 745 10 0 Balance, loss .. .. .. 1,439 10 5 £2,185 0 5 £2,185 0 5 Balance-sheet as at 31st March, 1937. Capital Account— £ s. d. Loans at — £ s. d. £ s. d. Advances .. .. .. .. .. 14,910 0 0 3 per cent. .. .. 2,510 0 0 Sundry debtors .. .. .. .. 5,159 9 0 3£ per cent. .. .. 23,545 0 0 Treasury Adjustment Account .. .. 21,949 9 7 4 per cent. .. .. 13,005 0 0 Excess of expenditure over income .. .. 1,439 10 5 — 39,060 0 0 Reserve for losses .. .. .. .. 4,398 9 0 £43,458 9 0 £43,458 9 0 A. Tyndall, Under-Secretary. A. W. Gyles, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with the departmental accounts generally as appearing at commencement of parliamentary return B. 1 [Pt. IV], —J. H. Fowler, Controller and Auditor-General.

9—B. 1 [PT. IV j.

65

B.—l [PT. IV].

MINES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £s. d. Income. £ s. d. Advertising, books, &c. .. .. .. 99 13 7 Rent of buildings, &c. .. .. .. 71 15 0 Assistance to mining— £ s. d. Goldfields revenue .. .. .. .. 22,942 15 0 Assistance to prospecting . 7,658 5 9 Territorial revenue under the Mining Act, 1926 .. 187 0 3 Assistance to roads .. .. 484 11 0 Registration and other fees .. .. .. 1,427 6 6 8,142 16 9 Interest .. .. .. .. .. 383 5 4 Collecting goldfields revenue and law-costs .. 243 1 7 Hire of drilling-equipment .. .. .. 514 7 6 Drill maintenance .. .. .. .. 349 16 6 Prospecting subsidies paid, now recoverable .. 1,883 11 5 Examinations .. .. .. .. 134 8 5 Sale of mining equipment acquired under section 226, Freight and cartage .. .. .. .. 5 0 0 Mining Act, 1926 .. .. .. .. 23 12 6 Fuel, light, water, &c. .. .. .. 39 3 9 Timber royalties .. .. .. .. 6186 Office requisites .. .. .. .. 38 4 0 Balance carried down .. .. .. 25,368 14 11 Postages and telegrams .. . . .. 201. 3 10 Printing and stationery .. .. . . 276 16 1 Rents .. .. .. .. .. 515 1 8 Salaries .. . . .. . . ..11,466 1 7 Schools of Mines and libraries in mining townships 3,579 710 Social amenities in mining townships .. .. 519 19 2 Subdivision of new offices and removal thereto .. 680 6 4 Sundry expenses .. .. .. .. 7534 Telephones .. .. .. .. . . 198 7 2 Travelling allowances and expenses and motor-main-tenance .. .. .. .. .. 1,839 14 5 Depreciation .. .. .. .. 1,433 13 11 Goldfields revenue .. .. .. .. 22,942 15 0 Bad debts, loss irrecoverable .. . . .. 28 12 0 £52,809 6 II £52,809 6 11 £ s. d. £ s. d. Balance brought down .. .. .. 25,368 14 11 Excess of expenditure over income .. .. 26,211 3 0 Interest on capital .. .. .. .. 842 8 1 £26,211 3 0 £26,211 3 0 COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. National-endowment revenue .. .. .. 1,275 311 Rents, royalties, and fees from leases and licenses Westport Harbour revenue .. .. .. 9,600 2 7 under the Coal-mines Act, 1925 .. .. 24,883 12 11 Primary Education Account ... .. .. 1,965 2 0 Secondary Education Account .. .. 1,226 5 0 Lands for Settlement Account .. .. .. 148 10 6 Greymouth Harbour Board .. .. .. 1,538 13 9 Remissions of rent and royalty under section 17 of the Coal-mines Act, 1925, and section 7 of the Finance Act, 1932 (No. 2) .. .. 153 6 7 Bad debts written off .. . . .. 81 17 7 Consolidated fund : Territorial Revenue, carried down .. .. .. .. .. 8,894 11 0 £24,883 12 11 £24,883 12 11 Net Revenue Account. £ s. d. £ s. d. Salaries .. .. .. .. .. 535 5 10 Territorial revenue brought down .. .. 8,894 11 0 Postages and telegrams .. .. .. 30 0 0 Commission for collecting .. .. .. 555 8 2 Printing and stationery .. >. .. 80 0 0 Depreciation .. .. .. .. .. 148 Balance carried down .. .. .. 8,803 8 8 £9,449 19 2 £9,449 19 2 £ s. d. £ s. d. Interest on capital .. .. .. .. 0 9 0 Balance .. .. .. .. 8,803 8 8 Balance carried down .. .. .. .. 8,802 19 8 £8,803 8 8 £8,803 8 8 £ s. d. £ s. d. Lands for Settlement Account: Adjustment prior Balance .. .. .. .. .. 8,802 19 8 to Ist April, 1936 .. .. .. .. 880 2 6 Excess of income over expenditure .. .. 7,922 17 2 £8,802 19 8 £8,802 19 8

Note.—The Revenue Account includes rents for period Ist July, 1936, to 30th June, 1937, and royalties for period Ist January, 1936, to 31st December, 1936.

66

B.—l [PT. IV],

MINES DEPARTMENT—continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s d Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 4 349 0 o Consolidated Fund .. .. 6,973 8 7 Buildings .. .. .. .. 'lBfi 19 7 Public Works Fund .. 806,178 8 6 Stores .. .. .. .. 219 813,151 17 1 Motor-cars .. .. .. .. .. 52g 13 3 Creditors— Furniture and fittings .. .. .. 516710 Departmental . . .. 767 7 4 Mechanical office appliances .. .. .. 62 12 5 Sundry .. .. .. 11,956 13 5 Stationery .. .. .. .. . 10 0 0 12,724 0 9 Stamps .. .. .. .. ~ 19 17 1 Reserves : Reserve for bad and doubtful debts 500 0 0 Saleable publications .. .. . i 355 7 4 Writings-off, Suspense Account .... 46 12 1 £ s. cl' Amounts held in deposit .. .. .. 7,358 911 Mortgages .. .. .. 7,383 19 3 Treasury Adjustment Accouijt .. .. 19,626 16 0 Interest accrued and unpaid '354 13 0 7,738 12 3 DebtorsDepartmental .. .. 178 1 2 Sundry .. .. .. 13,642 10 7 13,820 11 9 National Development Account: Development of mining .. .. .. .. 793,590 5 11 Drills and equipment .. .. .. 6 108 13 8 Library and maps .. .. .. .. 51 17 2 Exhibits .. .. .. .. .. 198 0 0 Mineral collections .. .. .. .. 56 2 0 Instruments .. .. .. ~ 121 6 0 Assets in Suspense Account .. .. . . 46 12 1 Deposits Account— £ s. d. Post Office .. .. 26 5 0 Mining Act, 1926 .. .. 177 0 5 Receiver-General .. .. 1,872 9 10 Receivers of Gold Revenue .. 1,098 9 11 Local bodies .. .. 3,334 4 9 Fixed deposits .. .. 850 0 0 7,358 9 11 Excess of expenditure over income : Mines Department .. 26,211 3 0 Less excess of income over expenditure, Coal Revenue Accounts .. .. 7,922 17 2 18,288 5 10 £853,407 15 10 £853,407 15 10

Notes. —Subsidies totalling £5,688 Is. paid to mining companies and syndicates are recoverable, but only if payable gold in sufficient quantities is won. The item, National Development Account, £793,590 ss. lid., represents expenditure out of the Public Works Fund from 1870 to 1922 which is not included in other items of the balance-sheet.

A. Tyndall, Under-Secretary. A. W. Gyles, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

67

B.—l [PT. IV].

THE NEW ZEALAND BROADCASTING BOARD. Revenue Account foe the Six Months ended 30th June, 1936. Expenditure. £ s. d. Income. £ s. d. Expenditure on programmes including payments to License fees .. .. .. .. 112,863 6 1 artists, performing rights, relay lines, music, Net interest .. .. .. .. 1,319 13 3 salaries, and expenses of programme staff, records, stationery, and sundry miscellaneous items .. 33,735 3 0 Maintenance of plant, power, salaries of engineering and operating staffs .. .. .. 8,449 13 4 General expenses including rent, rates, insurance, lighting, heating, legal, audit, printing, stationery, salaries and wages, telephones, travelling-expenses, repairs and maintenance of buildings, and sundry miscellaneous items .. .. .. 7,338 611 Administration salaries and expenses .. .. 3, 925 5 7 Subsidies to "B" Stations .. .. .. 1,281 0 0 Depreciation of assets .. .. 11,820 5 8 Balance .. .. .. • • .. 47,633 410 £114,182 19 4 £114,182 19 4 Balance-sheet as at 30th June, 1936. Liabilities. Assets. I. Accumulated Fund— £ s. d. £ s. d. I. Land and buildings— £ s. d. £ s. d. Balance at Ist January, Balance at Ist January, 1936, 1936.. .. .. 181,686 17 0 less depreciation .. 84,935 8 9 Balance of Revenue Ac- Additions during 1936 at count at 31st December, cost, less depreciation .. 11,616 10 0 1935.. .. .. 2,502 14 5 11. Machinery and plant— 96,551 18 9 Transfer of Reserve for Balance at Ist January, 1936, Renewals and Replace- less depreciation ..52,203 5 10 ments .. .. 14,000 0 0 Additions during 1936 at 198,189 II 5 cost, less depreciation .. 1,231 310 11. Sundry creditors .. .. .. 6,070 11 1 53,434 9 8 111. Revenue Account: Balance 111. Office and studio equipment— as at 30th June, 1936 .. .. 47,633 410 Balance at Ist January, 1936, less depreciation .. 7,019 15 0 Additions during 1936 at cost, less depreciation .. 1,034 13 2 8,054 8 2 IV. Sundry debtors and prepayments .. .. .. .. 3,239 3 2 V. Post and Telegraph Department— Investment Account .. 72,000 0 0 License Fees Account .. 14,863 6 1 86,863 6 1 VI. Cash at bank and in hand— At bank .. .. 3,640 1 6 In hand .. .. .. 110 0 0 3,750 1 6 £251,893 7 4 £251,893 7 4 H. D. Vickery, Chairman. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

68

B.—l [Pt. IV].

NATIONAL BROADCASTING SERVICE. Revenue Account foe the Nine Months ended 31st March, 1937. Expenditure. £ s. d. Income. £ B . d. Expenditure on programmes, including payments License fees .. .. .. .. 201,144 14 <)' to artists and organizations, performing and Proceeds from sale of assets previously written off 48 % 7 broadcasting rights, relay lines, salaries and ex- Interest .. .. .. .. .. 75 7 1 penses of programme staff, artists' travellingexpenses, printing of educational booklets, and sundry miscellaneous items . . .. .. 36,028 19 8 Maintenance of plant, power, and salaries of engineering and operating staffs .. .. 15,784 19 5 General administrative and running-expenses, including rent, rates, insurance, lighting, heating, legal, audit, printing, stationery, salaries and wages of staff, telephone services, repairs and maintenance of buildings, office and studio equipment, and sundry miscellaneous items .. 17,427 4 1 Subsidies to "B" Stations .. .. .. 1,921 10 0 Running-expenses of Station IZB from Ist July, 1936, to 2nd October, 1936 . . .. . . 641 3 6 Depreciation of assets .. .. .. 14,945 8 0 Balance transferred to Appropriation Account .. 94,519 3 9 £201,368 8 5 £201,268 8 5 Appropriation Account. Transfer to Accumulated Fund .. .. £94,519 3 9 j Balance from Revenue Account .. .. £94,519 3 9 Balance-sheet as at 31st March, 1937. Liabilities. Assets. 1. Accumulated Fund— £ s. d. t s. d. I. Land and buildings—• £ s . d. £ s . d. Balance on Ist July, 1936 247,715 11 7 Balance on Ist July, 1936, Transfer from Appropria- less depreciation .. 93,615 3 8 tion Account .. 94,519 3 9 Additions to 31st March, — 342,2-34 15 4 1937, at cost .. 23,951 15 2 11. Sundry creditors .. .. .. 11,528 17 7 117,566 18 10 11. Machinery and plant— Balance on Ist July, 1936, less depreciation .. 42,805 11 11 Additions to 31st March, 1937, at cost, less depreciation .. .. 60,307 3 6 103,112 15 5 111. Office and studio equipment— Balance on Ist July, 1936, less depreciation .. 6,716 11 9 Additions to 31st March, 1937, at cost, less depreciation . . .. 6,794 9 7 — 13,511 1 4 IV. Deposit on purchase price of Station IZB .. .. .. 750 o q V. Work in progress .. .. 2,433 11 7 VI. Sundry debtors and prepayments .. .. .. 4,779 1 0 VII. National Commercial Broadcasting Service— Net amount advanced for running - expenses and capita! expenditure to 31st March, 1937 .. 14,721 1 1 Less advertising revenue received up to 31st March, 1937 .. 3,450 610 11,270 14 3 VIII. Cash in bank— Broadcasting Account .. 98,410 3 5 Broadcasting Imprest Account .. .. 1,929 7 1 100,339 10 6 £353,763 12 II £353,763 12 11 James Shelley, Director of Broadcasting. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fo-wler Controller and Auditor-General. '

69

B.—l [Pt. IV].

NATIONAL COMMERCIAL BROADCASTING SERVICE. Revenue Account for the Period 2nd October, 1936, to 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Expenditure on programmes, including payments Sales of station time .. .. .. .. 6,462 6 8 to artists, hire of special recordings, relay lines, Excess of expenditure over income .. .. 4,5bb Id » and sundry miscellaneous items .. .. 724 3 11 General administrative and running-expenses, including rents, rates and insurance, lighting, heating and power, legal and audit, printing and stationery, salaries and wages, telephone services, repairs and maintenance of buildings, plant, and office and studio equipment, commission, and sundry miscellaneous items .. .. •• 9,754 1111 Interest .. ■ • •• • • •• 75/1 Reserve for bad debts .. . • • • 324 17 6 Depreciation on records .. . • ■ • 150 0 0 £11,029 0 5 £11,029 0 5 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Broadcasting Account: Expenditure to date on Machinery and plant .. ... .. 6,051 7 1 commercial stations, less receipts from operations 11,270 14 3 Office and studio equipment, including lurmture, Advertising paid in advance 65 10 6 typewriters and duplicating machines, library, Creditors— £ s. d. music, blocks, and photographs .. . . »5 6 J Sundry .. .. 2,733 4 7 £ s. d. Government Departments .. 497 3 9 Records .. .. ■ • 1, 164 17 4 Commission .. •• 1,040 4 0 Less depreciation .. .. 150 0 0 4,270 12 4 1 >014 17 4 Stock : Spares, Station 2ZB .. • • 402 15 5 Sundry debtors .. .. .. 3,090 15 10 Less Reserve for Bad Debts .. 324 17 6 2,765 18 4 Excess of expenditure over income for the period 2nd October, 1936, to 31st March, 1937 .. 4,566 13 9 £15,606 17 1 £15,606 17 1 NOTES. Contingent Liability.—Purchase price of Station IZB, Auckland, the value of which is not included in the accounts. Asset Values—Cost price has been taken throughout, and no depreciation has been provided, excepting on gramophone records. Purchases related almost wholly to the latter part of the year, as the plant and chattels of the only operating station, IZB, Auckland, had not been taken on charge, pending settlement of purchase price. Stock of Spares.—Spares and replacement parts for technical equipment, Station 2ZB, Wellington, purchased m March, have been included at cost. Expenditure of this nature at Station IZB, Auckland, has not been included, as stock was not taken. W. J. Crowther, Business Manager. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon.— Cyril G. Collins, Deputy Controller and Auditor-General.

70

B.—l [Pt. IV].

NATIONAL PROVIDENT, FRIENDLY SOCIETIES, AND GOVERNMENT ACTUARY'S DEPARTMENT. NATIONAL PROVIDENT FUND DEPARTMENT. Income and Expendituee Account foe the Yeae ended 31st Maech, 1937. Dr - Cr. Administration charges— £ s. d. £ s. d. £ s d Salaries .. .. .. 10,248 0 3 Recoveries .. .. .. .. 211 6 Audit .. .. .. 175 o 0 Balance carried down .. . . . . 116 215 5 1 Fees for certificates of birth, &c. 50 0 0 Rent .. .. . . 784 14 7 Commision, allowances, and agency expenses .. .. 4,685 15 5 Postages, telegrams, &c. .. 256 4 1 Telephone services .. .. 96 13 3 Post and Telegraph Department: Services .. .. .. 649 0 0 Travelling allowances and expenses .. .. .. 414 4 6 Printing and stationery .. 373 14 8 Fuel, light, power, and water .. 69 12 9 Compassionate grant .. .. 327 0 0 Office maintenance .. .. 141 710 18,271 7 4 Other items — Maternity claims .. .. 39,562 0 0 State subsidy .. .. 58,303 3 4 Depreciation .. .. 81 5 11 97,946 9 3 £116,217 16 7 £116,217 16 7 £ s. d. £ Balance brought down .. .. .. 116,2 IS 5 1 Excess of expenditure over income .. .. 116 235 ' 7 5 Interest on capital ...... 20 2 4 ' £116,235 7 5 £116,235 7 5 FRIENDLY SOCIETIES AND GOVERNMENT ACTUARY'S DEPARTMENT. Income and Expendituee Account foe the Yeae ended 31st Maech, 1937. Dr. (7 r> Administration charges— £ s. d. £ s d i? j Salaries .. .. .. 4,192 5 5 Sundry fees £2SQ d Q Postages and telegrams .. .. 60 2 9 Balance carried down .. . . .. 4 950 3 a Printing and stationery .. .. 47 12 3 ' ' Bent .. . . .. .. 180 3 5 Telephone services .. .. 47 7 5 Travelling allowances and expenses 14 13 10 Fuel, light, power, and water .. 11 17 7 Compassionate grant .. .. 327 0 0 Office maintenance .. . . 20 11 5 4,901 14 1 Other items: Depreciation .. .. 50 9 3 £4,952 3 4 £4,952 3 4 £ s. d. £ t | Balance brought down .. .. .. 4,950 3 4 Excess of expenditure over income 4 Qfi2 9 I Interest on capital .. . . .. 12 5 9 £4 > 962 9 _* £4,962 9 1 Balance-sheet as at 31st Maech, 1937. Liabilities. £ s. d. Assets. £ s d. Capital Account .. . . .. .. 647 4 9 Office furniture and fittings .. .. .. 358 ig g Creditors—• Mechanical appliances .. 288 6 3 Departmental .. .. .. .. 190 5 4 Stationery .. .. .. " 351 1 5 Sundry .. .. .. .. .. 1,862 7 7 Stamps .. .. .. ' " 21 7 0 Treasury Adjustment Account .. .. 119,517 12 0 Excess of expenditure over in- £ s . d. National Provident Department 116,235 7 5 Friendly Societies and Government Actuary's Department 4,962 9 1 _____ 121,197 16 6 £122,217 9 8 £122,217 9 8 R. Sinel, Superintendent, National Provident, Friendly Societies, and Government Actuary's Department. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. H. Fowlee, Controller and Auditor-General.

71

B.—l [Pt. IV].

NATIONAL PROVIDENT FUND. Revenue Account foe the Year ended 31st December, 1936. £ s. d. £ s. d Amount of fund at beginning of year .. .. 4,341,059 10 3 Maternity claims (section 19) .. .. 4,796 0 0 Contributions .. •• •• •• 246,558 11 7 Maternity claims (approved friendly societies) .. 30,996 0 0 Interest . • ■ • • • • ■ 174,043 11 4 Refund of contributions on lapse, reduction, Fines .. .. .. .. .. 661 17 2 and withdrawal (sections 11, 12, and 13) •• 64,740 1 2 Government contribution under Act .. .. 61,624 6 10 Refund of contributions in lieu of pension Refund of maternity claims by the State .. 30,996 0 0 (section 14) .. . . • • ■■ 6,322 2 6 Contributions overpaid on exit .. .. 44 3 4 Incapacity allowances (sections 17 and 18), Benefits refunded on exit .. .. 12,527 3 3 including contributions waived on incapacity Miscellaneous receipts .. •• •• 14 6 (£1,445 lis. 9d.) .. .. •• 9,180 12 11 Death: Refund of contributions (sections 15(5) and 16) .. .. •• 25,769 10 11 Death : Allowances on account of widows and children (section 15) .. .. •• 12,343 10 11 Retirement: Allowances (sections 13 and 48) .. 58,917 6 3 Refund of contributions overpaid on exit .. 44 3 4 Public Trustee : Charges .. .. . • 2,839 0 9 Legal expenses .. .. ■ • ■ • 133 15 0 Investment Fluctuation Account . . .. 2,352 3 3 Amount of fund at end of year .. .. 4,649,082 1 3 £4,867,516 8 3 £4,867,516 8 3 Balance-sheet as at 31st December, 1936. Liabilities £ s. d, Assets. £ s. d. Fund as per Revenue Account .. •• 4,649,082 1 3 In hands of Public Trustee Claims due and in course of payment*— Invested 4,534,470 11 S Maternity 2,833 12 11 Uninvested 29,034 i Death (section 16) .. •• 1,635 1 1 Post Office .. •• •• •• ' Death (section 15 (5) ) .. •• • 3,031 2 0 Balances m transit .. .. .. • • 9,221 310 Death: Allowances (section 15) .. .. 529 18 3 Contributions outstanding or in. course of Allowances (section 13 and 48) .. .. 2,411 2 4 transmission* Allowances (section 17) 284 9 5 (a) Contributions due but not overdue .. 9,194 15 5 Refunds (section 14) 1,920 14 2 (b) Contributions overdue .. .. 1,814 5 - Public Trustee: Charges* 1,501 810 Government subsidy due under Act* .. 61,624 blO Refunds in suspense .. .. ■■ 46,442 12 2 Refund due m respect of maternity claims* .. 1,972 0 0 Suspense Account 168 13 2 Fines due* 113 18 1 Contributions prepaid .. .. .. 9,145 13 8 Interest due .. .. .. •• , Q 'oo Q 17 Interest accrued but not due* .. .. 4y,00y 17 o £4,718,986 9 3 £4,718,986 9 3 * Included in Revenue Aceeunt. R. Sinel, Superintendent. R. M. Porteous, A.R.A.N.Z., Accountant. I hereby certify that the Balance-sheet ancl Revenue Account have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby — J. H. Fowler, Controller and Auditor-General.

72

B.—l [Pt. IV].

NAVAL DEFENCE. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. £ s. d. Purchase of discharge .. .. .. 155 0 0 Pay and salaries .. .. .. 250,219 1 8 Rents of buildings .. .. .. .. 358 8 0 Fleet Air Arm .. .. .. 4,327 10 6 Forfeited deferred pay .. .. .. 885 11 10 Clothing and victualling .. 41,390 15 0 Marine Department, re H.M.S. " Endeavour" .. 800 0 0 Add writings-ofi .. .. 583 810 Balance .. .. .. .. .. 513,598 4 7 41,974 3 10 Medical services .. .. 2,41813 4 Add writings-off .. .. 164 6 11 2,583 0 3 Calliope Dock .. .. .. .. 3,525 0 0 New agreement, Auckland Harbour Board 5,358 0 0 Repairs .. .. .. 16,259 16 0 Add writings-off .. .. 0 12 2 16,260 8 2 Oil-fuel expenses .. .. .. 32,658 14 5 Coal'.. .. .. •• 940 4 1 Electricity .. .. . . .. 3, 665 6 9 Naval stores .. .. .. 24,129 16 11 Add writings-off .. . . 302 8 5 24,432 5 4 Armament stores .. .. 34,779 10 0 Add writings-off .. .. 2,164 1] 7 r— 36,944 1 7 Works at base .. .. .. 3,573 11 5 Completion, Naval Armament Depot .. 316 3 1 Completion, Naval Base .. .. 184 4 1 Reserves: Various .. .. 10,410 5 2 Add writings-off .. .. 0 9 7 10,410 14 9 Printing and stationery .. .. 2,212 8 4 Freight .. •• •• •• 10,208 16 8 Office fittings .. .. .. • • 180 12 5 Passages .. .. •• 10,398 19 10 Postages . . • • • • • • 625 2 7 Training in England and Australia .. 2,651 6 6 Miscellaneous effective services .. .. 1,902 16 6 Deferred pay .. .. .. •• 42,214 0 8 Miscellaneous non-effective services 1,853 9 6 Add writings-off .. .. 52 0 0 1,905 9 6 Rental assessment .. . . .. 482 0 0 Depreciation .. .. . • • • 5, 643 1 6 £515,797 4 5 £515,797 4 5 £ s. d. Recoveries on account of expenditure of previous £ s. d. Balance brought down .. .. .. 513,598 4 7 years .. .. .. .. .. 1,010 13 9 Interest on capital .. .. .. 15,414 6 2 Balance .. .. .. -■ .. 528,001 17 0 £529,012 10 9 £529,012 10 9 £ s. d. Balance 528,001 17 0 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital Account .. ..412,622 10 5 Land ° a 2 Capital Account Unemployment Buildings .. .. .. .. .. 149,182 18 3 Fund: Contribution .. 9,281 13 4 Plant and fittings .. .. .. .. 05,849 15 8 421,904 3 9 Stores on hand .. .. .. .. 177,969 16 6 Sundry creditors — Deposits Account £ s. d. Departmental .. .. 612 5 8 Radiograms .. .. 230 4 4 Other .. •• 8,014 3 6 Remittances .. .. 2,615 19 0 8,626 9 2 Deferred pay .. . . 92,782 15 9 Amounts held on deposit— 95 'mn ] Radiograms ■ • • • 230 4 4 Assets in Suspense .. .. . . .. 910 8 1 Remittances .. ■■ 2,615 19 0 Excess of expenditure over income .. .. 528,001 17 0 Deferred pay .. ■■ 92,782 15 9 95,628 19 1 Writings-®ff Suspense Account .. 910 8 1 Treasury Adjustment Account .. 510,093 14 6 £1,037,163 14 7 £1,037,163 14 7 E. L. Tottenham, Naval Secretary. I hereby certify tliat the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the 'relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General, 10— B. 1 [PT. IV].

73

B.—l [PT. IV],

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. <1. Balance carried down .. .. .. 28,400 6 4 Salaries .. .. .. .. 5,023 15 6 League of Nations : New Zealand expenses .. 21,614 13 10 Printing and stationery .. .. .. 251 8 9 Rent of offices .. .. .. .. 685 0 0 Depreciation— £ s. d. Furniture and fittings .. 198 18 2 Mechanical appliances .. 17 3 10 Library .. .. .. 35 11 3 251 13 3 Sundries .. .. .. .. .. 573 15 0 £28,400 6 4 £28,400 6 4 £ s ' d. £ s. d. Balance brought down .. .. .. 28,400 6 4 Balance carried to balance-sheet .. 28,464 4 8 Interest on capital .. .. .. .. 63 18 4 £28,464 4 8 £28,464 4 8 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Fixed capital as at 31st March, 1937 : Consolidated Furniture and fittings .. .. 966 11 3 Fund .. .. .. .. . . 1,400 5 1 Mechanical appliances .. . . . . 42 10 1 Creditors— £ s. d. Library . . .. .. , . .. 391 3 9 Departmental .. .. .. 4 19 9 Excess of expenditure over income , . 28 464 4 8 Sundry .. .. . . .. 419 1 9 18 10 Treasury Adjustment Account .. .. 28,454 510 £29,864 9 9 £29,864 9 9 A. D. Mclntosh, for Permanent Head. F. B. Dwyer, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts "generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General. PRINTING AND STATIONERY DEPARTMENT. Trading Account for the Year ended 31st March, 19-37. Dr. Or. Paper and materials— £ s. d. £ s. d. Sales — £ s. d. £ s. d. Stock at beginning .. .. 26,487 810 Manufacturing .. .. 184,885 4 6 Add purchases, .. .. 53,051 16 11 Less work in progress, 31st March. 1936 .. .. 15,143 0 9 79,539 5 9 Less stock on hand, 31st March, 169,742 3 9 1937 .. .. .. 36,892 3 6 Add work in progress, 31st 42,647 2 3 March. 1937 .. .. 13,547 7 4 Stationery— Stock at beginning .. .. 8,127 15 1 183,289 11 1 Add purchases .. .. 32,468 5 4 Stationery .. .. .. 41,205 5 0 Publications . . . . 9,922 4 4 40,596 0 5 Typewriters .. .. 9,968 6 9 Less stock on hand, 31st March, 244 385 7 2 1937 .. .. .. 9,290 0 10 Discounts received .. . 259 13 8 31,305 19 7 Publications — Stock at beginning . . .. 12,093 410 Add purchases . . 3,199 5 8 15,292 10 6 Less stock on hand, 31st March, 1937 .. .. .. 12,433 1 11 2,859 8 7 Typewriters— Stock at beginning .. . . 154 7 7 Add purchases .. .. 10,369 5 10 10,523 13 5 Less stock on hand, 31st March, 1937 .. .. .. 1,537 511 8,986 7 6 Wages (productive) .. .. 77,201 19 2 Wages (establishment) .. .. 23,339 6 3 Wages (Stationery Office) .. 7,819 II 4 Freight (inward) .. .. 10,116 16 0 Lighting (proportion) .. .. 492 7 6 Power ' .. .. .. 621 16 7 Fuel .. .. .. .. 686 17 6 Water .. .. .. 186 4 0 120,464.18 4 Balance transferred to Profit and Loss Account 38,381 4 7 £244,645 0 10 £244^~0~H)

74

B.—l [PT. IV].

PRINTING AND STATIONERY DEPARTMENT —continued. Profit and Loss Account fob the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Office salaries ■■ •• 0,054 17 8 Balance transferred from Trading Account .. 38,381 4 7 Repairs and alterations to buildings and plant .. 850 0 2 Storing and handling stationery, &c„ for other Postages and telegrams .. .. 1,004 13 10 Government Departments .. .. 903 17 8 Freight and cartage (outward) .. .. ■■ 2,509 16 3 Commission on sales of publications .. .. 1,162 0 7 Insurance .. •. • • • • • • 222 1 0 Rent receivable .. .. . • .. 302 10 4 Exchange ■ . •• • • • • • • 51 1 6 Discounts allowed .. .. •• •• 112 1 5 Telephones (rental) .. .. .. •• 110 19 10 Medical services •. • • • • • • 25 9 8 Lighting, &c. (proportion) ...... 54 0 0 Proportion of rent, &c., High Commissioner's Office 316 0 0 - Office expenses .. •• •• 242 19 11 Sundry trade expenses .. • • • • «'65 19 8 Audit fee . • . • ■ • • • • • 100 0 0 Wages—Cleaners, watchmen, &c. .. • • 1,558 15 9 Interest on capital .. .. ■ • 9,916 210 Depreciation — £ s. d. Buildings .. .. •• 1,011 15 10 Plant and machinery .. 5,683 0 1 Furniture, fittings, and office equipment .. • • 208 9 0 Type arid type metal .. 61 4 5 Accessories •. ■ • 435 5 3 7,399 14 7 Rent of storage space .. • • • • • • 89 0 0 Loss on machinery, &c. . • • - • • 102 7 9 Travelling-expenses to Australia . . • ■ 150 0 0 Grants to widows of deceased officers . 60 1!. 0 Balance carried down .. .. • ■ . . 9,453 0 4 £40,749 13 2 £40,749 13 2 £ s. d. Balance brought down .. .. .. 9, 453 0 4 Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital Account — £ s. d. £ s. d. £ s. d. Public Works Fund .. .. 112,623 6 0 Land .. .. .. .. .. 04,359 0 0 Consolidated Fund .. .. 120,697 14 8 Buildings 38,027 9 5 233,321 0 8 Plant and machinery— £ s. d. Creditors Composing plant .. .. 1, 026 10 9 Departmental .. 1,836 15 8 Machine-composing plant .. 11,300 13 6 Sundrv .. .. •• 3,704 12 1 Addressograph plant .. .. 162 1 0 — 5,541 7 9 Printing plant .. .. 17,566 9 7 Wages accrued 1,789 11 4 Binding plant .. .. 9,503 11 2 Bad Debts Reserve .. .. •• 164 16 2 Litho plant .. .. .. 2,233 16 8 Writing-oft Suspense Account .. .. •• 352 I 0 Photo plant .. .. .. 1,600 10 7 Treasury Adjustment Account •• 1,494 14 7 Stereotype plant .. .. 1,078 9 3 Balance, Profit and Loss Account .. .. 9,453 0 4 Engine-room plant .. .. 636 13 0 Miscellaneous plant . . .. 6,644 6 8 51,758 22 Furniture, fittings, and office equipment . . .. .. .. 648 10 7 Type and type metal .. .. .. 11,638 11 7 Accessories — Composing Branch .. .. 2,625 10 1 Machine-composing Branch .. 185 8 4 Addressograph Branch .. 33 12 0 Printing Branch .. . . 67 4 10 Binding Branch .. .. 390 7 9 Litho Branch . . .. 86 1 1 Photo Branch .. .. 52 0 2 Stereotype Branch .. .. 9 3 0 Engine-room .. ■.. 35 7 6 Paper Store .. .. • • 47 7 5 3,532 22 Payments in advance .. •• •• 11 10 0 Debtors — Departmental ~ .. 13,709 710 Sundry .. .. . . 4,379 17 7 . 18,089 5 5 Work in progress .. •• .. 13,547 7 4 Stock — On hand .. .. .. 49,267 17 10 In transit .. .. .. 10,489 16 6 On consignment .. .. 394 17 10 60,152 12 2 Stock Suspense Account .. .. 248 7 2 Assets to be written off .. .. .. 103 13 10 £252,116 11 10 £252,116 11 10 0. A. Ohlsson, Acting Accountant. I hereby certify that the Receipts and Payments, Trading, and Profit and Loss Accounts, and Balance-sheet, have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with Departmental Accounts generally as appearing at commencement of Parliamentary Return 8.-l [Pt. IV], and to the comment that the Asset " Type and type metal, £11,638 lis. 7d." is not supported by stock-sheets. —J. H. Fowler, Controller and Auditor-General.

75

B.—l [PT. IV],

PUBLIC SERVICE COMMISSIONERS' OFFICE. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Permanent charges: Salaries .. .. 2,478 4 8 Examinations .. .. .. .. 720 3 4 Appropriations— £ s. d. Balance carried down .. .. .. .. 9 391 18 4 Salaries ...... 5,654 4 4 Advertising .. .. .. 49 11 2 Office fittings and requisites .. 65 8 0 Printing and stationery .. .. 329 3 3 Postage and telegrams .. .. 177 12 10 Rent .. .. .. .. 409 0 0 Telephones .. .. .. 105 6 1 Travelling-expenses .. .. 574 15 5 Appeal Board .. .. .. 125 10 10 Overtime and meal allowances .. 7 10 0 Sundry payments .. .. 28 9 6 7,526 11 5 Depreciation .. .. .. .. .. 107 5 7 £10,112 1 8 £10,112 1 8 £ s - d. £ s. d. Balance brought down .. .. .. 9,391 18 4 Excess of expenditure over income .. .. 9,403 9 6 Interest 011 capital .. .. .. .. 11112 £9,403 9 6 £9,403 9 6 Note.- 4{ per cent, interest on capital is included in the above charges. The office possesses no parliamentary appropriation for this item. Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital Account . . .. .. .. 296 9 7 Office furniture .. .. .. . 296 9 7 Treasury Adjustment Account .. .. .. 9,375 2 6 Stationery on hand .. .. .. 50 10 0 Sundry creditors — Official stamps .. .. .. .. 18196 Industries and Commerce, Tourist, £ s. d. Excess of expenditure over income .. 9 403 9 6 and Publicity Department .. 9 17 4 Post and Telegraph Department .. 2 5 3 Printing and Stationery Department. . 32 10 3 Public Works Department .. .. 0 10 8 Railway Department .. .. 4 17 2 Other than Government Departments 47 15 10 97 16 6 £9,769 8 7 £9,769 8 7 • G. T. Bolt, Secretary, Public Service Commissioners. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

76

B.—l [FT. IV].

PUBLIC SERVICE SUPERANNUATION FUND. Revenue Account foe the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ e. d. Amount of fund at beginning of year .. 2,934,239 19 9 Retiring-allowances — £ s. d. Members contributions — To members .. .. 455,620 15 4 Under section 19 (ordinary) .. .. 293,734 2 4 To widows and children .. 43,055 14 11 Transferred from other Superannuation Funds 1,773 7 11 498,676 10 3 Mortgage Corporation Superannuation Fund 10,784 10 1 Contributions returned— Interest on arrears of contributions .. 689 711 Under section 37 (left service) 28,291 11 5 Government subsidy— Under section 42 (death) .. 16,269 15 10 Under section 50, Public £ s. d. Under section 34 (retirement) 1,082 17 5 Service Superannuation 45,644 4 8 Act, 1927 .. .. 86,000 0 0 Contributions transferred to other SuperannuaUnder section 19, Finance tion Funds .. .. •. .. 807 3 5 Act, 1934 (No. 3) .. 41,660 0 3 Investments written down by Board, section 77, Under section 23, Finance Mortgagors and Lessees rehabilitation Act, Act, 1936 .. .. 17,500 0 0 1936 .. .. .. .... 722 16 10 Under section 114, Public Premium on stock, proportion written off .. 370 17 8 Service Superannuation Expenses— £ s. d. Act, 1927 (widows and Salaries .. .. 2,409 7 4 children) .. .. 18 ,769 15 3 Audit fees .. .. 75 0 0 163,929 15 6 Contingencies .. .. 15 9 8 Interest on investments .. 120,481 15 0 Legal charges .. .. 150 411 Less amounts written off by Post and Telegraph DepartCourt orders—Mortgagors ment charges .. .. 1,047 14 0 and Lessees Rehabilitation Public Trustee's commission 2,655 8 7 Act, 1936, £472 9s. Id.; Medical fees .. .. 102 15 0 also less amounts written Heating, lighting, and cleanoff by Board, section 77, ing .. .. .. 69 I 9 Mortgagors and Lessees Travelling-expenses (Board Rehabilitation Act, 1936, members) .. .. 24 11 4 £1,314 4s. 2d. .. .. 1,786 13 3 Rent .. .. .. 144 0 0 Printing and stationery .. 160 4 3 118,695 1 9 Postages, telegrams, and Reimbursement by Treasury services .. .. 219 12 7 on account reduction in Typewriters and other interest* .. .. 24,136 0 0 machines (upkeep) .. 14 8 4 142,831 1 9 Messenger service .. 44 10 6 Subsidy Cook Islands and Samoa . . .. 715 4 9 Furniture and fittings .. 18 0 7 Subsidy Imperial War Graves Commission .. 22 10 0 — — 7,150 810 Premium on conversion local-body debentures 2,207 16 11 Balance as at 31st March, 1937 .. .. 2,997,898 9 0 Fines, fees, and sundries .. .. .. 299 16 1 Stipendiary Magistrates' Account: Administration expenses recovered .. .. 42 17 8 £3,551,270 10 8 £3,551,270 10 8

* Payment by Treasury of amount of statutory reduction of interest on mortgage securities (National Expenditure Adjustment Act, 1932, Part III), £9,895 165.; interest-tax, riiral-advances bonds, and intermediate-credit debentures (section 6, Finance Act, 1932-33), £2,499; statutory reduction of interest, New Zealand Government inscribed stock (New Zealand Debt-conversion Act, 1932-33), £6,332 75.; statutory reduction of interest, local-body debentures (section 5, Local Authorities Interest Reduction and Loans Conversion Act, 1932-33), £5,408 175.: total, £24,136.

77

B.—l TPt. IV 7 ,

PUBLIC SERVICE SUPERANNUATION FUND—continued. Balance-sheet as at 31st Makoh, 1937. Liabilities. Assets. £ s. d. Superannuation Fund Ac- Amount invested by the Board .. .. 2,853,908 1 9 count— £ s. d. £ s. d. Contributions of members— £ s. d. Balance due from Revenue In course of transmission .. 36,046 3 3 Account .. .. 2,997,898 9 0 Due and outstanding .. 4,496 16 1 Add value of office furniture, 40,542 19 4 fittings, and machinery .. 274 9 8 Interest on investments — Accrued but not due .. 27,652 0 2 2,998,172 18 8 Due but not overdue .. 1,663 14 11 Less amount due to con- Due and outstanding .. 40,008 0 1 tributors under the pro- 69,323 15 2 visions of section 9 (2), Subsidy— National Exp nditure Cook Islands and Samoa .. 129 1 5 Adjustment Act, 1932 69,568 5 5 Imperial War Graves Commis2,928,604 13 3 sion .. .. .. 5 12 6 Retiring and other allowances Section 114, Public Service due in course of payment — Superannuation Act, 1927 .. 1,788 8 7 To members .. .. 3,337 4 7 — 1,923 2 6 To widows and children .. 384 18 2 Retiring - allowances recoverable (Pensions De3,722 2 9 partment) .. .. .. .. 13 7 10 Refunds of contributions due in Cost-of-living bonus (recoverable) .. .. 214 2 6 course of payment — Rates, fees, and premiums paid on account mortUnder section 37 (left ser- gagors (recoverable) .. .. .. 1,275 15 2 vice) .. . . .. 310 !) 0 Premium paid on purchase £ s. d. Under section 42 (death) .. 1,206 10 7 Government stock .. .. 5,072 13 9 — 1,516 19 7 Less amount written off .. 373 13 3 Expenses due in course of pay- 4,699 0 6 ment — Sundry debtors (Rarotongan Administration) . . 75 17 4 Heating, lighting, and clean- n , . . , „ ... „ <. / 8,303 17 1 j n g 1 11 II Cash m hand, Public Irustee.. 251 4 g Printing and stationery . . 3 3 0 70,555 1 6 Post and Telegraph Depart- Cash in bank .. .. .. .. 74,087 10 9 ment charges .. . . 239 6 0 Office furniture, fittings, and machinery .. 274 9 8 244 0 II Contributions paid in advance or in error .. 492 13 4 Public Trustee's charges on accrued interest .. 2,193 19 0 Post Office Account . . .. .. 45,947 10 11 Unclaimed Account (contributions, &c.) .. 102 18 10 Government subsidy (balance)* .. .. 64,500 0 0 Amount due to contributors under the provisions of section 9 (2), National Expenditure Adjustment Act, 1932 .. .. .. .. 69,568 5 5 £3,116,893 4 0 £3,116,893 4 0

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

R. S. Wogan, Secretary. M. P. Finnigan, Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly compared with the relative books and documents submitted for audit, aud correctly state the position as disclosed thereby—J. H. Fowler, Controller and Auditor General.

8.-r-l [PT. IV|.

PUBLIC SERVICE SUPERANNUATION FUND —continued. Stipendiary Magistrates' Account. Revenue Account for the Year ended 31st March, 1937. D r . £ s. d. Or. £ s. d. Amount of fund, Ist April, 1936 .. .. 20,882 3' 0 Retiring-allowances .. .. .. .. 4,412 2 4 Members' contributions, section 63, Public Service Contributions returned, section 63, Public Service Superannuation Act, 1927 .. .. •• 1,580 4 3 Superannuation Act, 1927 .. .. .. .261 !l f> Interest on investments .. • • •• 1,021 17 1 Investments written down by Board, section 77, Premium on conversion local-body debentures .. 16 11 1 Mortgagors and Lessees Rehabilitation Act, 1936 5.8 5 Subsidy under section 23, Finance Act, 1936 .. 2,500 0 0 Premium on stock, proportion written off ,215 7 Administration expenses :. .. .. 42 17 8 Balance as at 31st March, 1937 . . . 21,276 2 0 £26,000 15 5 £26,000 15 5 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Stipendiary Magistrates'. Account—. Amount invested by the Board .. .. 21,278 .15 8 Balance due from Revenue Ac- Contributions due, in course of transmission .. 5 4 6 count .. 21,276 2 0 Less amount due to contributors under the provisions of section 10 (3), National Expenditure Adjustment Act, 1932 .. .. 471 5 11 _ 20,804 16 I Retiring-allowances due, in course of payment .. 7 18 2 Amount due to contributors under the provisions of section 10 (3), National Expenditure Adjustment Act, 1932 . . .. . • • ■ 471 5 11 £21,284 0 2 £21,284 0 2 Subsidiary Account. Cost-of-living Bonus paid to Annuitants of the Public Service Superannuation Fund on behalf of the Treasury. jj r £s. d. Or. £ s. d. Balance due from Treasury .. ... .. 4 6 8 Amount received from Treasury .. .. 2,280 14 5 Amount disbursed for period Ist April, 1936, to Balance due from Treasury . . . . . . 214 2 6 31st-March, 1937 .. .. 2,490 10 3 £2,494 16 11 £2,494 16 11 R. S. Wogan, Secretary. M. P. Finnigan, Accountant. Public Service Superannuation Board. I hereby certify that the Revenue Account and Balance-sheet have been duly compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

79

B.—i [PT. ivi.

PUBLIC TRUST OPEICE. Profit and Loss Account for the Year ended 31st March, 1937. £ s. d. £ s. d. Salaries .. .. .. •• 261,683 5 IX Commission and other income .. .. .. 373,012 9 5 Overtime . . .. . . . • • • 930 5 2 Service charges— £ s. d. Agent's commission .. .. 3,879 12 0 Services of High Commissioner .. 1,228 0 0 Services of General Post Office .. 879 11 0 5,987 3 0 Audit of books and accounts . . .. •. 850 0 0 Maintenance of premises and plant—Repairs, insurances, &c. .. .. .. •• 5,249 18 2 Rent 2,220 2 11 General charges— £ s. d. Advertising .. .. .. 3,918 16 11 Cleaning, lighting, heating, and power .. 5,713 11 7 Legal expenses . . . . 873 7 1 Rates . . . • . • 613 13 2 Miscellaneous payments .. 431 11 5 Postages and freight .. . . 4,288 5 11 Stamp duty on receipts and cheques .. .. .. 1,350 12 7 Telephone subscriptions .. 1,669 7 10 Printing, stationery, and requisites 4,982 12 9 Travelling-expenses .. .. 4,370 16 3 Salaries and expenses of Farm Inspectors .. .. 5,369 4 1 Salaries of Custodians and Staff.. 6,557 18 5 40,139 18 0 Losses on realization of mortgages .. .. 703 10 11 Depreciation on office premises, furniture, plant, &c. .. .. •• •• 17,750 2 6 Contribution to subsidy to Public Service Superannuation Fund .. . • •• •• 3,799 17 9 Land-tax .. .. .. •• •• 3,314 11 0 Income-tax .. .. •• •• •• 8,491 2 6 Balance, being net profit for year, transferred to Appropriation Account .. .. 21,892,11 7 £373,012 9 5 £373,012 9 5 Profit and Loss Appropriation Account for the Year ended 31st March, 1937. Consolidated Fund—One-half profits for year £ s. d. £ s. d^ ended 31st March, 1936, payable in accordance Balance .. .. .. .. .. 2,709 1*! 8 with section 24 (1) of the Finance Act, 1929 .. 2,709 12 8 Profit and Loss Account —Balance transferred .. 21,892 11 7 Investment Fluctuation Account .. .. 16,609 11 6 Profit on sale of freehold property .. 5,663 5 8 Balance .. • ■ • ■ • • .. 10, 946 5 9 £30,265 9 11 £30,265 9 11 £ s. d. Balance .... . . .. . . 10,946 5 9

80

B.—l [PT. IV],

PUBLIC TRUST OFFlCE—cojrfrawee?. Balance-sheet op the Public Trust Office as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Amounts held in Common Freehold and leasehold premises and sites .. 382,788 16 5 Fund for sundry estates Furniture and plant, &c. .. .. .. 39,455 16 4 and funds .. .. 24,044,359 0 2 Stationery and stores, &e. .. .. 5,068 16 8 Amounts held for special Stocks, bonds, and debeninvestment on behalf of tures (book value) — £ s. d. certain funds, but not yet Government securities invested .. .. 147,100 15 7 (£4,113,435), plus preAmounts specially invested miums on purchase on behalf of certain estates (£10,617 17s. Id.), less and funds .. .. 12,362,188 1 6 reserve for premiums 36,553,647 17 3 on conversion and disSundry creditors, including counts on purchase accounts passed for pay- (£5,761 16s. 9d.) .. 4,118,291 0 4 ment, but not yet paid .. .. 11l ,951 18 1 Fixed deposits Reserve in lespect of ex- (£7,448 13s. 3d.), less enemy property moneys.. 21,372 14 3 discount on purchase Special reserve for securities 60,924 4 8 (6s. 9d.) .. .. 7,448 6 6 General Legal Expenses Local bodies' debentures Account .. .. 7,806 9 6 (£6,994,663 7s. 4d.), Investment Fluctuation less reserve for premiums Account .. .. 96,000 3 10 and discounts on con- — — 186,103 12 3 version or purchase Assurance and Reserve Fund .. 413,715 16 1 (£213,160 17s. 6d.) .. 6,781,502 910 Profit and Loss Appropria- 10,907,241 16 8 tion Account .. .. .. 10,946 5 9 Mortgages, &c. (book value) 11,907,023 16 11 Less reserve .. .. 95,261 11 7 11,811,762 5 4 Advances for protection of securities acquired or in possession, &c. .. .. 60,924 4 8 Properties acquired (book value) .. .. 209,235 5 4 Less reserve .. .. 15,854 18 8 193,380 6 8 Advan«es (on overdraft) to estates and accounts (book value) .. 609,205 19 5 Less reserve .. .. 2,788 8 5 606,417 11 0 Interest and rent accrued, due, and overdue— Interest accrued up to 31st March, 1937, but not yet due, and interest overdue .. .. 414,411 1 6 Rent due or accrued .. 547 5 6 414,958 7 0 Sundry debtors .. .. .. .. 68,575 6 8 Cash in hand, on current account, and on deposit in New Zealand and London .. 387,221 8 9 Investments of reserve for mortgages—Mortgages, &c. .. .. .. .. 36,382 11 9 Special investments (book value) held on behalf of certain estates and funds — £ s. d. Government securities . . 3,668,359 6 1 Rural Advances bonds .. 2,189,182 15 0 State Advances Corporation of New Zealand Stock .. .. 130,000 0 0 Local bodies'debentures 1,895,718 9 4 Private debentures and shares .. .. 30,282 8 3 . Realty and leasehold .. 2,185 4 6 Fixed deposits .. 19,500 0 0 Mortgages .. . . 4, 289, 925 6 0 Mortgage securities acquired .. .. 29,773 8 1 Financial assistance to mortgagors .. .. 145 9 4 Loans .. .. 5,996 14 11 Savings-banks accounts .. 13,287 14 1 Overdue interest on special investments.. .. 87,831 5 11 12,362,188 1 6 £37,276,365 9 5 £37,276,365 9 5 : ! K. 0. Hales, Public Trustee. F. Menneer, Chief Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General. 11— B. 1 [PT. IVI.

81

B.—l [Pt. IV

WORKING RAILWAYS ACCOUNT. Income and Expenditure in respect of Railway Operation for the Year ended 31st March, 1937.

82

— — * : — j j ; ~ j I Q 1 • Operating Seven ue. EXPENDITURE. 3 1936-37. | 1935-36. I 1 UEVENUE. »|| ! 1936-37. 1935-36. ® ! 1936-37. ! 1935-36. n SI 1936-37. I 1935-36 1> I ! 1 03 J I I J ! — Maintenance of way and works .. .. A l,17i?963 12 *8 1,070,085 4 1 16-98 17-14 Passengers, ordinary .. .. 17 1,421,632 12 11 1,286,059 1 4 20-59 20^-60 Maintenance of signals and electrical appli- B 154,107 15 8 147,442 2 10 2-23 2-36 | " 305! 525 U 8 299,964 1 3 III 4-80 Maintenance of rolling-stock .. .. C 1,565,082 16 8 1,406,685 6 5 22-67 22-53 Goods .. .. .. 17 4,846,417 4 0 4 ' 3 f > 750 1 0 70-20 69-83 Examination, lubrication, and lighting of D 65,047 16 4 57,599 2 11 0-94 0-92 Labour, demurrage, &c. .. •• 17 140,356 6 2 117,188 1 2 2 0 S 188 vehicles Locomotive transportation .. .. E 1,347,129 4 11 1,144,036 13 11 19*51 18-32 Traffic transportation .. .. .. F 1,797,058 4 7 1,465,051 15 3 26*03 23-4/ General charges .. .. •• Gr 69,690 17 11 63,663 13 11 1*01 1-02 £ s. d. Superannuation subsidy .. 184,495 11 2 Less amount allocated to subsidiary services, &c. 16,190 14 8 : .. 168,304 16 6 168,628 19 7 2*44 2-70 Total operating expenses .. •• 6,338,385 5 3 5,523,192 18 11 91*81 88-46 |[ Net operating revenue.. .. •• 565,218 15 0 720,325 18 10 8*19 11-54 ; 6,903,604 0 3 6,243,518 17 9 100*00 100-00 j .. 6,903,604 0 3 6,243,518 17 9 100*00 100-00

B.—l [PT. IV],

WORKING RAILWAYS ACCOUNT —continued. Income and Expenditure in respect of Advertising Service.

Income and Expenditure in respect of Departmental Dwellings.

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

83

Per Cent, of j Revenue. EXPENDITURE. 1936-37.1935-36. - KEVENUE. 1936-37. 1935-36, 1936-37. 1935-36. £ £ £ £ Salaries, wages, and allowances 7,388 7,018 21-39 22-09 Advertising-signs, publications, &o. .. 34,535 31,774 Stores and materials .. .. 1,853 1,525 5-37 4:80 Insurance and depreciation .. 7,243 7,096 20-97 22'33 Office and general expenses .. 2,707 2,636 7-84 8 ■ 30 19,191 18,275 55-57 57-52 Operating profit .. •• 15,344 13,499 j 44-43 42-48 34,535 31,774 100-00 100-00 34,535 31,774 . — j Payments to railway revenue — Interest on capital .. .. 836 890 \ 2-42 2-80 Operating profit .. .. .. 15,344 13,499 Rent of premises and sites .. 10,115 9,125 ' 29-28 28-72 Commission .. .. 838 728 2-43 2-29 Freights .. .. .. 171 373 0-50 1-17 Net profit .. .. .. 3,384 2,383 9-80 7-50 15,344 13,499 44-43 42-48 15,344 13,499 ! I

Per Cent, of Revenue. EXPENDITURE, 1936-37. 1935-36. REVENUE. 1936-37. 1936-36. 1936-37. 1935-36. £ £ £ £ Wages and charges .. ..46,081 38,444 35-12 29-75 Rentals .. .. .. ..131,187 129,255 Materials .. .. ..19,179 14,716 14-62 11-39 Insurance .. .. .. 1,294 3,519 0-99 2-72 Depreciation .. ..33,927 34,211 25-86 26-46 100,481 90,890 76-59 70-32 Operating profit .. .. 30,706 38,365 23-41 29-68 131,187129,255100-00 100-00 131,187 129,255 Payments to railway revenue — Operating profit .. .. .. 30,706 38,365 Interest .. .. .. 64,265 65,802 48-98 50-91 Net loss .. .. .. .. 33,559 27,437 64,265 65,802 48-98 50-91 64,265 65,802

Per Cent, of Revenue. EXPENDITURE. 1936-37. 1935-36. REVENUE. 1936-37. 1935-36. 1936-37. 1935-36. i £ £ £ £ Wages and charges .. .. 2,297 1,502 12*07 8'39 Rentals .. .. .. .. 19,019 17,909 Materials 563 320 2-96 1-79 Insurance and depreciation .. 3,330 3,513 17-51 19-61 6,190 5,335 32-54 29-79 Operating profit .. .. 12,829 12,574 67-46 70-21 19,019 17,909 100-00 100-00 19,019 17,909 Payments to railway revenue— Interest .. .. .. 6,043 6,129 31-77 34-22 Operating profit .. .. .. 12,829 12,574 Net profit .. .. .. 6,786 6,445 35-69 35-99 12,829 12,574 67-46 70-21 12,829 12,574

B.—l [PT. IV].

WORKING RAILWAYS ACCOUNT —continued. Income and Expenditure in respect of Lake Wakatipu Steamers.

Income and Expenditure in respect of Refreshment Service.

Income and Expenditure in respect of Book-stall Service.

84

i Per Cent, of Per Cent, of Revenue. 1 Revenue. EXPENDITURE. 1936-37. 1935-36. REVENUE. 1936-37. 1935-36. —; 1936-87.| 1935-36. | 1936-37.j 1935-36. £ £ £ j £ Salaries and wages, shore staff.. 1,359 992 19-12 9-36 Ordinary passengers .. 2,316 4,442 32-56 41-91 Salaries and wages, steamer staff j 3,914 4,119 55-04 38-86 Season tickets .. .. 30 47 0-42 0-44 Coal and stores .. .. 1,447 1,566 20-36 14-77 Parcels, luggage, and mails .. 494 859 6-95 8-10 Repairs, steamers .. .. j 1,278 941 17-98 8-88 Goods .. .. .. 4,253 5,215 I 59-80 49-22 Repairs, wharves, &c. .. ; 612 292 8-61 2-76 Miscellaneous .. .. 19 35 0-27 0-33 Insurance, depreciation, &c. .. j 844 786 11-82 7-42 Motor-lorry expenses .. .. | 719 .. 10-11 10,173 8,696 143-04 82-05 7,112 10,598 100-00 100-00 Operating profit .. .. •• 1,902 .. 17-95 \ Operating loss .. .. 3,061 j .. 43-04 10,173 10,598 143•04 100-00 10,173 10,598 143-04 100-00 Operating loss .. .. 3,061 .. 43-04 .. Operating profit .. .. .. J 1,902 .. 17-95 Payments to railway revenue— Interest on capital .. .. 682 703 9-59 6-63 Net profit .. .. .. •• 1,199 .. 11-32 Net loss .. .. .. 3,743 .. 52-63 3,743 1,902 52-63 17-95 3,743 1,902 52-63 17-95

Per Cent, of llevenue. EXPENDITURE. 1936-37. 1935-36. REVENUE. 1936-37. 1935-36. 1936-37. 1935-36. £ £ £ £ Salaries and wages .. .. 31,887 26,418 30-86 29-64 Receipts from Refreshment-rooms .. 103,351 89,132 Provisions used .. .. 45,036 37,349 43*58 41-90 Light, fuel, and water .. 1,823 1,761 1*76 1-98 Renewals and depreciation .. 2,747 2,642 2-66 2-96 Insurance and miscellaneous .. 6,152 3,613 5-94 4-06 87,645 71,783 84-80 80-54 Operating profit .. .. 15,706 17,349 15-20 19-46 103,351 89,132 100-00 100-00 103,351 89,132 Payments to railway revenue — interest on capital .. .. 1,111 1,108 1-07 1-24 Operating profit .. .. .. 15,706 17,349 Rent .. .. .. 9,219 9,230 8-93 10-35 Freights and fares .. .. 3,150 2,855 3-05 3-21 Net profit .. .. .. 2,226 4,156 2-15 4-66 15,706 17,349 15-20 19-46 15,706 17,349

Per Cent, of Revenue. EXPENDITURE. 1936-37. 1935-36. REVENUE. 1936-37. 1935-36 1936-37. 1935-36. £ £ £ £ Wages .. .. ■■ 4,997 4,363 9-18 9-53 , Receipts .. .. .. .. 54,417 45-798 Stores .. .. 39,625 33,164 j 72-82 12-41 \ Miscellaneous .. ■■ 990 768 1-82 1-68 45,612 38,295 I 83-82 83-62 Operating profit .. .. 8,805 7,503 16-18 16-38 54,417 45,798 100-00 100-00 54,417 45,798 Payments to railway revenue — Rents .. .. -- 5,442 4,580 10-00 10-00 Operating profit .. .. .. 8,805 7,503 Rail freights .. .. 191 167 : 0-35 0-36 Netprofit .. .. .. 3,172 2,756 5-83 6-02 | ( — 8,805 7,503 16-18 16-38 \ 8,805 7,503 ! I

B.—l [Pt. IV].

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

Railway Employees' Sick Benefit Society. Income and Expenditure.

Balance-sheet.

85

P Eevenue° f Per Cent " of EXPENDITURE. 1936-37. 1935-36. " REVENUE. 1936-37. 1935-36. 1936-37. 1935-36. 1936-37. 1935-36. —— ' - — __—_ ; £ £ ' £ £ Superintendence — Salaries and 18,595 8,493 9-36 8-22 Passengers.. .. .. 173,864 99,718 87-48 96-54 office expenses | Parcels, mails, and newspapers 23,808 3,462 11-98 3-36 Maintenance charges .. .. 28,279 17,381 14-23 ! 16-83 Miscellaneous .. .. 1 079 100 0-54 0-1 ft Running-expenses .. .. 87,074 45,850 43-80 : 44-39 License fees .. .. .. 6,202 3,512 3-12 I 3-40 Insurance and depreciation .. 32,548 18,144 16-38 ; 17-57 172,698 93,380 86-89 90-41 Operating profit .. .. 26,053 9,900 13-11 9-59 198,751 103,280 100-00 100-00 198,751103,280 100-00 100-00 Payments to railway revenue— Interest on capital .. .. 4,355 1,303 2-19 1-26 Operating profit .. 26 053 9 900 13-11 <3-T<3 Net profit 21,698 8,597 10-92 8-33 ' 26,053 9,900 13-11 9-59 \ 26,053 9,900 13-11 9-59

Expenditure. 1936-37. 1935-30. Income. 1936-37. 1935-36. £ £ £ £ To Sick pay paid to members .. .. 23,346 -21,999 By Contributions .. .. .. .. 20 359 IS 189 Balance carried down, being excess of income 6,549 5,440 Entrance fees .. .. '' '231 '205 over expenditure Interest on investments .. .. 1 t 255 7 ) 045 Subsidy as per section 5, subsection (1), of 8,000 8,000 Government Railways Amendment Act, 1928, charged to W orking Railways Account 29,895 { 27,439 29,895 27,439 To Balance accumulated funds as at 31st March 40,959 j 34,410 By Accumulated funds brought forward on 34,410 j 1st April Balance brought down .. .. .. 6,549 5,440 40,959 34,410 40,959 34,410

Liabilities. £ £ Assets. £ i £ Accumulated funds .. .. .. 40,959 34,410 \ Investments .. .. .. .. 40545 34 091 Sick pay due not paid .. .. .. 5 2 j Cash in Working Railways Account .. .. '417 j * 317 Contributions outstanding at 31st March .. 2 4 40,964 j 34,412 \ 40,964 1 34,412

B.—l [Pt. IV].

WORKING RAILWAYS ACCOUNT—continued. RENEWALS, DEPRECIATION, AND EQUALIZATION RESERVE ACCOUNTS. General Reserve Account. £ s. d. Balance £1,144,552 17 8 Insurance Reserve Account. Expenditure.. £ s. d. Income. £ a. d. Losgeg _ .. .. .. 4,147 12 10 Balance from previous year .. .. .. 10 5 Upkeep railway fire brigades and fire appliances.. 1,768 2 3 Premiums debited to working-expenses ... 11,176 In 3 Balance .. .. •• 98,458 10 J £104,374 5 8 £104,374 5 8 Balance .. .. •• •• •• £98,458 10 7 Workers' Compensation Reserve Account. Expenditure. £ s. d. Income. s - d " Accident payments 40,996 13 7 Balance from previous year 45,216 8 1 Balance .. •• •• •• •• 44,217 3 2 Premiums debited to working-expenses .. .. 39,997 b S £85,213 16 9 £85,213 16 9 Balance .. .. .. • • • • £44,217 3 2 Slips, Floods, and Accidents Equalization Reserve Account. Expenditure. £ s. d. Income. £ s. d. Repairs to bridges, slips, and washouts .. 68,406 3 3 Balance from previous year 102,753 311 R „i' „ 54.147 0 8 Contributions debited to working-expenses .. 19,256 0 0 Interest 544 0 0 £122,553 3 11 £122,553 3 11 Balanoe .. •• •• •• •• £54,147 0 8 Betterments Reserve Account. Expenditure. £ s. d. Income. £ s. d. Refreshment Branch 361 0 4 Balance from previous year 3,452 8 1 Balance 3,091 7 9 £3,452 8 1 £3,452 8 1 Balance .. .. .. •• •• £3,091 7 9 Renewals Reserve Account. Expenditure. £ s. d. I Income. £ s. d. Relavirie of track .. T . .. 206,975 411 Balance from previous year 748,009 13 11 Holonnß • 748,467 9 0 Contributions debited to working-expenses .. 204,412 0 0 BalanCe Interest .. .. 3,021 0 0 £955,442 13 11 £955,442 13 11 Balance £748,467 9 0 Depreciation Reserve Account. Expenditure. £ s- d. Income. £ s ' Wav and works .. .. •• •• 25,436 5 1 Balance from previous year .. .. .. 439,944 5 8 ' .. .. 60,265 3 5 Contributions — Operating buildings :: 10,415 7 1 Way and works 12,903 3 6 Signalling and interlocking .. .. •• 78,351 7 3 Bridges .. •• •• ' '* ~ s .. ■ Rolling stock . •• .. 478,101 19 2 Operating buildings .. .. •• 0 0 Locomotive running and car and wagon depot Signals, interlocking, and electric traction .. 48,589 4 4 plant ".. .. •• •• •• 2 ' 070 5 9 Rollmg-stock .. .. .. •• 330,935 14 7 Twn;«<m " " " .. 8,160 14 10 Locomotive running and car and wagon depot JJWeillllgb . . • • • • > 4) i?QQ A A Refreshment, advertising, and road service build- P,, nt " " " " " u'm j .. 15,509 7 2 Dwellings .. .. •• 34,601 0 0 Stores and workshops': Buildings and plant 29,651 9 7 Head Office buildings and plant . .. 2,396 0 0 Road services 132,995 13 11 Refreshment, advertising, book-stalls, and road WWves .. .. •• 2,621 12 0 service buildings .. . . •• 3,204 0 0 t, I . " " _ .. .. 211,489 16 11 Stores buildings and plant .. .. 2,941 0 0 Workshops buildings and plant .. .. 38,143 0 0 Lake Wakatipu service .. .. • • 525 0 0 Road services .. .. .. • • 22,933 0 4 Wharves .. .. • • ■ ■ 815 13 9 Portable plant .. .. .. • • 2,263 0 0 £1,055,069 22 £1,055,069 22 ===== Balance £211,489 16 11

86

B.—l [Pt. IV].

WORKING RAILWAYS ACCOUNT— continued. Income and Expenditure of the Whole Undertaking for the Year ended 31st March, 1937.

Net Revenue Account.

87

Year 1936-S7. Tear 1935-86, — Statement No — 1 — 1 ||jt S —^ — — Gross Bevenue. J Expenditure. j Net Revenue. ;| Gross Eevenue. Expenditure. j Net Eevenue. w ratl °f " " "" " ! 3 6,903,604 (j 3 6,338,385 5 3 15 *0 6,243,518 17 t ! 5,523,192 18 11 720 326 18 10 Lake Wakatipu steamers 4 7,111 17 6 10,855 0 0 Dr. 3,743 2 6 10,597 14 7 9 398 11 9 1 199 2 10 Refreshment service 5 103,351 0 4 101,124 11 11 2,226 8 5 89,132 2 3 84,976 11 2 4 155 11 1 Book-stall service .. .. .. .. 5a 54,417 5 2 51,245 6 11 3,171 18 3 45,797 12 5 43,041 11 0 2'756 1 5 êwent™ gSer ™ e ? I U 31 > 150 11 5 3 > 38410 6 37 ' 7U 4 2 2 10 2,383 1 4 elm 0 s •• •• •• •• 7 131,187 6 0 164,745 13 0 Dr. 33,558 7 0 129,254 13 7 156,692 3 2 Dr 27 437 9 7 &c. re me service, book- 8 19,019 10 0 12,233 2 9 6,786 7 3 17,909 0 3 11,463 14 10 6,445 5 5 9 4 % 177,053 8 2 21 ' 697 16 3 103 > 279 13 0 94 > 682 8 7 8 ' 597 4 5 miscellaneous revenue .. .. .. .. 338,6/3 17 7 .. 338,673 17 7 333,052 3 7 .. 333,052 3 7 7,790,651 3 2 6,886,792 19 5 .. 7,004,316 1 7 5,952,839 2 3 Total net revenue to Net Eevenue Account.. .. .. 903,858 3 9 ~ 7 1,051,476 19 4

DU 19S6 - 37 ' 1936 -36- [ Of. 1936-37. 1935-36. Interest charges .. .. .. .. 2,309,754 6 4 2,300,050 15 10 Net earnings before charging interest on capital .. 903,808 3 9 1,051, 476 19 Reduction on account of interest charges, videl 1,405,896 2 7 | 1,248, 573 16 6 | section 14, Finance Act, 1930 (No. 2) 2,309,754 6 4 j 2,300,050 15 10 ; 2,309,754 6 4 ! 2,300,050 15 10

B.—l [Pt. IV

WORKING RAILWAYS ACCOUNT— continued. Capital Account as at 31st March, 1937.

88

■ Total to 81st March j Tear ended, Total to 31st March, Total to 31st March, Yea, r ended 1 I Total to > 3» March, 1936. I 31st March, 1937. 1937. | 1986 - ; 31st Ma™, 1937. | Last. Expenditure. £ s. d. £ s. d. £ s. d. Receipts. £ s. d. £ s d s " Permanent-way— Works, buildings, ma- 50,015,491 10 3 636,972 3 7 50,652,463 13 10 Capital included in public debt .. 55,588,785 7 11 439,986 0 10 56,0-8,771 8 9 chinery, plant, and dwellings Other capital 9,033,902 6 6 9,033,902 6 6 R motors t00k ' lake SteamerS ' and r ° ad n ' 085 ' 152 17 4 3TO ' 040 19 10 n ' 455 ' 193 17 2 64,622,687 14 5 439,986 0 10 65,062,673 15 3 Lines closed for traffi» .. .. 290,981 17 10 .. 290,981 17 10 Deduct accrued depreciation and 10,400,000 0 0 .. 10,400,000 0 0 other losses of capital written off 61,391,626 5 5 1,007,013 3 5 62,398,639 8 10 in accordance with subsection (2), Deduct accrued depreciation on exist- 7,578,511 13 10 335,180 14 6 7,913,692 8 4 section 23, of the Government ing assets Railways Amendment Act, 1931 Add unexpended balance: Deprecia- 53 '439;<}44 *5 8 cSL 8 " 54 '211! 489 16 11 54,222,687 14 5 439,986 0 10 5i,662, 673 15 3 tion Reserve Outstanding liabilities .. 30,371 2 10 3,391 19 4 33,763 2 2 £54,253,058 17 3 £443,378 0 2 £54,696,436 17 5 £54,253,058 17 3 £443,378 0 2 £54,696,436 17 5 Note— Unopened lines are under the control of the Public Works Department, and all expenditure out of the Public Works Fund in connection therewith is included in the accounts of that Department.

B.—l [PT. IV],

WORKING RAILWAYS ACCOUNT —continued. General Balance-sheet as at 31st March, 1937. Liabilities. Assets. Sundry creditors —• £ s. d. £ s. d. Sawmills, bush areas, and stocks £ s. d. £ s. d. General creditors (including of timber .. .. .. .. 189,692 16 6 unpaid wages) and credit Stores and material on handbalances .. .. 678,309 1 2 Stores Branch .. .. 982,453 13 6 Government Departments .. 21,317 12 0 Subsidiary services .. .. 15,657 13 10 — 699,626 13 2 — 998,111 7 4 Collections for refund to — Sundry assets— Harbour Boards, shipping Advertising Branch.. .. 21,175 13 2 companies, and other Refreshment Branch .. 31,481 19 4 carriers .. .. 26,813 6 2 Housing improvements .. 11,642 1 7 Government Departments 280 6 11 64,299 14 1 — 27,093 13 1 Items to be written off on receipt of parliamentary Sundry debtors — authority ~ .. .. 6,957 4 8 Advance to capital .. .. 41,096 2 5 General reserve .. .. 1,144,552 17 8 Government Departments .. 29,066 411 Depreciation reserve .. 211,489 16 11 Advances: Housing scheme Renewals reserve .. .. 748,467 9 0 under Government Railways Insurance reserves — Amendment Act, 1927 —SecFire .. .. .. 98,458 10 7 tion 15 (5), Railway emWorker's Compensation .. 44,217 3 2 ployees .. .. .. 1,311 18 0 Slips, Floods, and Accidents 54,147 0 8 Work in progress, sundry -2,301,332 18 0 debtors and debit balances. . 204,407 0 9 Unemployment Fund— 275,881 6 1 Subsidy on works .. .. .. 185,781 3 4 Unemployment Fund — SubsiBetterments reserve— dized works .. .. .. 185,781 3 4 Refreshment Branch . .. 3,091 7 9 Accrued interest on investments .. 8,215 1 5 Sick Benefit Fund .. ~ .. .. 40,962 7 5 Outstanding at stations — Cash in hand .. .. 19,394 12 10 Freights, &c., owing by Government Departments .. 57,551 2 7 Freights, (fee., owing by sundry debtors .. .. 164,080 11 4 241,026 6 9 Working Railways Investments .. .. 587,940 0 0 Sick Benefit Fund Investments .. .. 40,545 5 2 Cash in Working Railways Account .. .. 673,352 6 9 £3,264,845 7 5 £3,264,845 7 5 W. Bishop, A.R.A.N.Z., Chief Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly set out the position as disclosed thereby, subject to the above departmental note, and to the exception that the cost of exchange in respect of interest payments made in London during the year for the purposes of this account has not been charged to the account but has been borne by the Consolidated Fund. —J. H. Fowler, Controller and Auditor-General. GOVERNMENT RAILWAYS SUPERANNUATION FUND. Statements op Accounts in accordance with Section 123, Government Railways Act, 1926. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. Payments. Dr. £ s. d. Cr. £ s. d. Balance in hands of Public Trustee on 31st March, Retiring-allowances paid to members .. .. 419,552 14 0 1936 .. .. .. .. .. 30,785 14 6 Allowances to widows and children .. .. 28,558 11 8 Contributions by staff .. .. .. 155,798 8 6 Contributions refunded to members who have Contributions by contingent contributors .. 5,463 11 6 left the Service .. .. .. .. 14,273 13 9 Fines .. .. .. .. .. 11l 15 0 Contributions refunded to contingent members Working Railways Account — who have left the Service .. .. .. 1,614 2 6 Subsidy .. .. .. .. .. 170,000 0 0 Rebates of contributions .. .. .. 218 4 10 Increased allowances to widows and children .. 12,748 16 9 Refund to legal representatives of deceased bene-Cost-of-living bonus to annuitants .. .. 1,802 14 9 ficiaries under section 120 (c) of Government Subsidies from — Railways Act, 1926 .. .. .. 1,041 7 3 New Zealand Railway Officers' Institute .. 26 8 4 Contributions transferred to other funds .. 245 5 2 Railway Tradesmen's Association .. .. 21 910 Travelling-expenses of Board members .. 74 2 6 New Zealand Engine-drivers, Firemen, and Public Trust charges (legal costs) .. .. 20 13 7 Cleaner's Association .. .. .. 31 15 3 Public Trust commission .. .. .. 1,583 5 0 Consolidated Fund .. .. .. 65,000 0 0 Audit Office fee .. .. .. .. 50 0 0 Interest — £ s. d. Insurance premiums (recoverable) .. .. 2 3 6 Investments .. .. 56,997 7 6 Salaries .. .. .. .. .. 1,290 15 5 Treasury Department .. 11,362 0 0 Postage .. .. .. .. .. 197 11 0 68,359 7 6 Printing and stationery .. .. .. 37 9 2 Rates and fees (recovered) .. .. .. 130 0 8 Cost-of-living bonus to annuitants .. .. 1,791 4 5 Commission on collection of Government Life Investments .. .. .. .. 10,842 2 1 Insurance premiums .. .. .. 46 18 10 Balance in hands of Public Trustee at 31st March, 1937 .. .. .. .. .. 28,933 15 7 £510,327 1 5 £510,327 1 5 12 —B. 1 [PT. IV],

89

B.—l [PT. IV].

GOVERNMENT RAILWAYS SUPE RANNUATION FUND— continued. Statement of Accounts, etc.— continued. Revenue Account for the Year ended 31st March, 1937.

90

EXPENDITURE. 1936-37. j 1935-36. j INCOME. ! 1936-37. 1935-36. £ s. d. £ s. d. £ s. d. £ a. d. Retiring-allowances to members 420,208 14 3 419,569 8 8 Members'contributions.. .. .. •• 156,324 17 0 142 098 14 2 Allowances to widows and children 28,618 7 5 29,028 14 3 Members'contributions on account of casual service .. 4,011 7 11 2,737 10 8 Refund of total contributions 14,120 10 0 14,863 2 5 Fines j 107 15 0 139 5 0 Refund of contributions in excess of aliowance drawn by 1,041 7 3 ConsoHdated Fund 65,000 0 0 82,200 0 0 to XerTunds • 234 18 7, 611 9 2 WorMng Railways 170,000 0 0 170,000 0 0 Reserve for bad and doubtful debts 1,368 3 7 1,086 7 3 Working Railways, on account of increased allowances to 12,704 6 9 12,962 18 9 Cost of actuarial investigation of the fund .. .. 380 0 0 .. widows and children 17 is 10 713 9 Administration charffes— New Zealand Railway Officers Institute .. .. 17 18 10 Id J y Travelling-expenses of Board members 74 2 6 78 17 0 New Zealand Railway tradesmen's Association. .. 21 15 0 23 19 0 PubKcTrast Office commission.. 1,367 8 3 1,519 13 5 New Zealand Engme-dnvers, Firemen, and Cleaners 32 2 8 32 19 8 Public Trust charges (legal costs) . . .. - • 21 18 1 24 18 6 Association • Audit Office fee .. • • • • 50 0 0 50 0 0 Interest— £ s. d. Salaries I: 1,290 15 5 1,177 14 2 Investments 53,248 17 6 P f cm 197 11 0 151 18 11 Treasury Department .. .. .. 11,362 0 0 Postages .. 37 9 2 45 9 2 64,610 17 6 65,877 4 1 Printing and stationery .. .. •• f „ „ -Z. ■ -±- ± j 1 1 Q Balance carried down, being excess of income over expendi- 3,866 14 0 7,306 8 10 Premium on securities converted. . ]8 , n Jl \ t ture for the year Commission on Government Life Insurance collections .. 4o 1» iu ē/ 10 4 472,877 19 6 476,138 16 2 472,877 19 6 476,138 16 2 Am o rtribu P tions OUSly Wrltten ° fi n ° W Claimed: RefUnd ° f " 27 5 " I A °Balanc^brought S orWard on A P ri] - J » \ 10 Balance" ccumukted funds as at 31st March .. .. 1,250,860 10 2 1,246,984 7 11 Amounts unclaimed written offLife allowances .. .. .. .. .. 4 is o Widows' allowances .. .. .. .. .. 315 Refund of contributions .. .. .. .. 185 1,250,860 10 2 1,247,011 13 10 1,250,860 10 2 1,247,011 13 10

B.—l [PT. IV],

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

GOVERNMENT RAILWAYS SUPERANNUATION FUND—continued. Statement of Accounts, etc.— continued. Balance-sheet as at 31st March, 1937.

91

LIABILITIES. 1936-37. j 1985-36. ASSETS. 1936 37. 193o 36 ' £ s. d. £ s. d, £ s. d. £ s. d. Accumulated funds as per Revenue Account .. ..1,260,800 10 2 1,246 984 7 U Investment Account- 1 108 863 12 6 Casual employees' contingent contributions .. .. 15,624 8 5 12,786 17 0 Investments 1,198,863 12 0 Retiring and other allowances due (not paid)— as 111 al " " ' 1,234.574 17 4 1,223,732 15 3 Mpmhprti . . • • • • • • io z J(/ J-* & ' Widows and children .. .. •• •• 9?« ? 8 147 12 a"h inlmnd" ■■ •• •• 28,933 15 7 30,785 14 6 Refund of contributions authorized (not paid) .. •• -18 1 8 Contributions and fines in transit .. .. •• 14,831 13 8 11,552 7 10 " ' .St! 488 i 5 5 S:! m» * ,JSH Act, 1932) Interest due not oaid .. .. .. 19,852 16 2 24,713 13 2 lu u X y ioT vance :: :: :: :: :: * o o .. :: :: :: :: U, S { i 13 § j Insurance premiums .. .. .. . . • • 27 3 11 22 12 11 Sundry debtors .. .. •• • •• 062 8 11 0 1,317,276 2 2 1,310,263 5 11 1,317,276 2 2 1,310,263 5 11

B.—l [PT. IV].

RANGITAIKI LAND DRAINAGE SCHEME. Rate Account as at 31st March, 1937. Capital. Maintenance. Capital. Maintenance. Dr. £ s. d. £ s. d. £ s. d. Or. £ s. d. £ s. d. Interest on— Balance as at Ist April, 1936 .. 3,882 6 6 4,423 17 5 Capital cost .. 13,976 4 4 Rates levied .. .. .. 4,822 3 2 5,702 19 6 Less capitalized 9,476 4 4 Losses in suspense .. .. 01811 139 4,500 0 0 .. Subsidy on Maintenance Costs .. .. 2,498 11 7 Cost of maintenance .. .. .. 6,690 14 3 Remissions .. .. .. 384 17 5 188 17 0 Balance as at 31st March, 1937 3,820 11 2 5,747 1 0 £8,705 8 7 £12,626 12 3 £8,705 8 7 £12,626 12 3 Revenue Account foe the Year ended 31st March, 1937. £ s. d. £ s. d. Law-costs written off .. .. .. 12 14 0 Accrued rent .. .. .. . . 150 10 3 Plant, tools, &c., written off .. .. .. 131 16 10 Thirds .. .. .. .. .. 18 7 6 Interest on Public Works Fund capital .. 20,790 6 0 Sundries .. .. .. .. .. 219 6 Capitalized Interest (section 12, Finance Act, 1927 (No. 2)) .. .. .. .. .. 9,476 4 4 Interest recoverable by rates .. .. .. 4,500 0 0 Balance, transferred to Drainage Works Account 6,786 15 3 £20,934 16 10 £20,934 16 10 Receipts and Payments Account tor the Year ended 31st March, 1937. Consolidated Consolidated Receipts. Fund. Payments. Fund. £ s. d. £ s. d. Rents .. .. .. .. .. 155 17 3 Maintenance completed works .. .. 7,639 9 2 Rates .. .. .. .. .. 14,267 11 5 Refund rents .. .. .. .. 0 7 0 Subsidy on maintenance costs .. .. 2,498 11 7 Transfer net receipts to Treasury Adjustment Thirds .. .. .. .. .. 18 7 6 Account .. .. .. .. .. 17,827 7 1 Sundries 815 17 I Law-costs .. .. .. .. .. 71 9 3 Transfer expenditure to Treasury Adjustment Account .. .. .. .. .. 7,639 9 2 £25,467 3 3 £25,467 3 3 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Public Works Fund .. .. .. 489,183 12 7 Drainage work — £ s. d. £ s. d. Treasury Adjustment Account .. .. 253,361 9 11 Recoverable — Unpaid purchase-money for land taken .. 210 1 I Capital expenditure .. 205,000 0 0 Sundry creditors — £ s. d. Capitalized interest: section Departmental .. 56 2 4 12, Finance Act, 1927 Miscellaneous .. .. 495 6 3 (No. 2) .. .. 84,000 11 2 551 8 7 289,000 11 2 Rate accounts — Not recoverable — Capital .. .. 3,820 11 2 Capital expenditure and capitalized interest 422,583 2 4 Maintenance .. .. 5,747 1 0 Plant and machinery .. .. .. 7,987 15 9 9,567 12 2 Buildings .. .. .. .. .. 1,064 1 3 Writings-off in suspense .. .. 129 14 2 Loose tools .. .. .. . . 363 15 0 Payments in advance— Sundry goods .. .. .. .. 409 13 7 Rates .. .. .. 18 6 Cash in transit .. . . .. . . 156 10 0 Law-costs .. .. .. 0 4 0 Sundry debtors — £ s. d. I 12 6 Rates capital .. .. 16,707 18 4 Rates maintenance .. 13,790 17 4 Law-costs .. .. 589 10 6 Rents .. .. .. 4 10 Miscellaneous .. .. 179 13 11 Departmental .. . . 38 6 8 31,310 7 9 Losses in suspense .. .. .. . . 129 14 2 £753,005 II 0 £753,005 11 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Rate and Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with Departmental Accounts generally as appearing at commencement of Parliamentary Return [8.-l. Pt. IV.] — J. H. Fowler, Controller and Auditor-General.

92

B.—l [Pt. IV].

RESERVE BANK OP NEW ZEALAND. Profit and Loss Account fob Year ended 31st March, 1937. General charges, including salaries, rent, £ s. d. Balance of profit after making provision £ s. d. cost of note-issue, and other expenses 81,775 4 7 for rebate on Treasury bills not yet Staff Superannuation and Provident due, and for sundry liabilities and Fund .. .. .. .. 10,000 0 0 contingencies .. .. .. 238,917 18 1 Balance, being profit for year .. .. 147,142 13 6 £238,917 18 1 £238,917 18 1 Profit and Loss Appropriation Account. £ s. d. £ s. d. Payments to Government in terms of Balance from Profit and Loss Account .. 147,142 13 6 section 11 of the Finance Act, 1934 .. 100,000 0 0 Balance .. .. .. .. 47,142 13 6 £147,142 13 6 £147,142 13 6 — =—= ( _ Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. General Reserve Fund .. .. 1,500,000 0 0 Gold (at face value) .. .. 2,801,791 0 0 Bank-notes .. .. .. 13,121,810 10 0 Sterling exchange .. .. .. 19,387,749 18 2 Demand liabilities— Subsidiary coin .. .. .. 154,975 4 6 (a) State .. .. .. 7,853,672 15 2 Advances to the State or State under(b) Banks .. .. .. 8,870,149 10 8 takings— (c) Other .. .. .. 907,144 16 1 (1) Dairy Industry Account .. 6,225,908 8 7 Other liabilities .. .. .. 78,587 1 1 (2) For other purposes .. .. 800,000 0 0 Profit and Loss Appropriation Account 47,142 13 6 Investments .. .. .. 2,906,450 0 0 Other assets .. .. .. 101,632 15 3 N.B.—Holdings of sterling have been converted into New Zealand currency at the rate of £100 sterling equals £124 (N.Z.) £32,378,507 6 6 £32,378,507 6 6 L. Lefeaux, Governor. W. L. Ward, Deputy Governor. W. H. Welsh, Chief Accountant. Auditors' Certificate and Report. —We have audited the balance-sheet as at 31st March, 1937, above set forth and have obtained all the information and explanations we have required. We have accepted the certificate of the Bank of England as to assets held on account of the Reserve Bank of New Zealand. In our opinion the balance-sheet is properly drawn up so as to exhibit a true and correct view of the state of the affairs of the Bank as at 31st March, 1937, according to the best of our information and the explanations given to us and as shown by the books of the Bank. J ' L Griffin° N /^ >u^c Accountants, Auditors.

93

B.—l [PT. IV].

STATE ADVANCES CORPORATION OF NEW ZEALAND. Revenue Accounts fob the Year ended 31st March, 1937. Interest Account. £ s. d. £ s. d. £ s. d. Interest on stock and debentures .. .. 1,107,990 15 4 Interest on mortgages, current Gross income carried forward to Profit and Loss accounts, and local-body Account .. .. .. 747,206 9 6 securities .. .. 1,977,456 12 0 Less transferred to General Reserve Fund .. 128,291 8 4 1,849,165 3 8 Interest on temporary investments and sundries 6,032 1 2 £1,855,197 4 10 £1,855,197 4 10 Profit and Loss Account. £ s. d. £ s. d. Gross income brought forward from Interest Management expenses (all inclusive) .. .. 129,881 19 1 Account .. .. •• •• ® Reserve for losses .. . • . • • • 10,000 0 0 Sundries .. .. . ■ •• •• Contingent Liability Account —Amount transferred under section 3, State Advances Corporation Amendment Act, 1935 .. .. •• 72,500 0 0 Net income carried forward to Appropriation Account .. .. .. ■. •• 534,849 12 0 £747,231 11 1 £747,231 11 1 Appropriation Account. £ s. d. _ £ s. dDividends .. .. •• •• •• 4,558 1 1 Net income .. .. •• •• 534,849 12 0 Income-tax (balance, 1935-36) .. .. 58,020 0 0 Superannuation Reserve not required .. .. 14,748 12 2 Investment Fluctuation Reserve .. .. 20,000 0 0 Surplus, including income-tax provision available for distribution to the Crown .. . • 467,020 3 1 £549,598 4 2 £549,598 4 2 Balance-sheet as at 31st March, 1937. Liabilities. A ssets. £ s. d. £ s. d. £ s. d. £ s. d. Authorized capital .. .. 1,000.000 0 0 Mortgages and accrued interest .. 50,859,861 5 10 Stock and debentures ..39,774,500 0 0 Securities in course of realizaAocrued interest .. .. 241,975 6 4 tion .. .. 335,038 9 2 40,016,475 6 4 Realization Suspense Account Contingent liability to the Crown .. .. 11,715,730 5 9 (losses chargeable to ContinReserves S ellt Liability Account when General Reserve .. 3,254,300 11 4 defined) .. .. 63,656 11 4 Reserve for losses on in- 398,695 vestments .. .. 15,000 0 0 Advances on Current Account and accrued mInvestment Fluctuation terest .. .. .. •• •• 1,409,868 710 d._ 30.000 0 0 Government and local-body securities and ac- — 3,299,300 11 4 crued interest .. .. .. .. 3,230,079 13 2 Sundry creditors .. .. •• 28,676 3 9 Fixed assets —At cost, less provision for depreSurplus, including income- ciation —Office furniture, and motor-vehicles 29,517 3 2 tax provision .. .. 467,020 3 1 Current assets— £ s. d. Balance of interest on con- Sundry debtors .. .. 4,986 6 11 tribution to General Reserve 62,256 1 0 Lodgments m transit and 529,276 4 1 cash in bank and on hand 656,450 13 10 661,437 0 9 £56,589,458 11 3 £56,589,458 11 3 I " R. Robertson, Chief Accountant. A. D. Park, F.1.A.N.Z., F- R - A - N - z ->\]ytanaging Directors. T. N. Smallwood, J & b Auditors' Report. In accordance with the provisions of the State Advances Corporation Acts we report that we have obtained all the information and explanations we have required in respect of the accounts of the Corporation examined by us and in respect of the above Balance-sheet, and that in our opinion such Balance-sheet is properly drawn up so as to exhibit a true and correct view of the state of the Corporation s affairs according to the best of our information and the explanations given to us, and as shown by the books of the Corporation. L. H. Heslop, Public Accountant. R. C. Burgess, Public Accountant.

94

B.—l [Pt. IV].

HOUSING ACCOUNT. Revenue Account.—Rented Properties erected prior to 31st March, 1937. £ s. d. £ s- d - Interest 5,713 0 11 Rente 9,375 7 11 Insurance, rates, and maintenance .. .. 1,562 1 6 Commission .. .. •. • • • • 223 3 10 Management expenses .. .. .. .. 467 9 10 Gross profits to Profit and Loss Account .. .. 1,409 11 10 £9,375 7 11 £9,375 7 11 Depreciation on Dwellings let.—No provision has been made in these accounts. It is proposed to have existing dwellings valued, and the book value of these assets will be adjusted in the accounts for the year ending 31st March, 1938. Revenue Account. —Properties sold under Agreement for Sale and Purchase prior to 31st March, 1937. £ s. d. £ s- d. Interest .. .. .. .. •• 5,334 7 0 Interest on purchase-money .. .. .. 7,380 12 4 Management expenses .. .. .. .. 368 0 5 Commission .. . . .. .. .. 479 0 0 Gross profits to Profit and Loss Account .. .. 1,199 411 £7,380 12 4 £7,380 12 4 Interest Account for the Year ended 31st March, 1937. £ s. d. Interest .. .. .. .. .. 15,512 16 8 Interest liability recouped from— £ s. d. Rented properties .. .. .. . 5,713 0 11 Properties sold under agreement for sale and purchase .. .. .. .. .. 5,334 7 0 Interest during construction period — Preliminary expenses .. .. .. 21 14 3 Land 154 10 0 Factory and plant .. .. .. .. 135 0 0 Balance to Profit and Loss Account .. .. 4,154 4 6 £15,512 16 8 £15,512 16 8

95

8.—4 [PT. IV].

HOUSING ACCOUNTS—continued. Profit and Loss Account for the Year ended 31st March, 1937. £ s. d. £ a. d. Interest Account .. .. .. .. 4,154 4 6 Revenue of rented properties .. .. .. 1,409 11 10 Revenue of properties sold under agreement for sale and purchase .. .. .. .. 1,199 411 Balance—Loss for the year .. . . 1,545 7 9 £4,154 4 6 £4,154 4 6 £ s. d. £ s. d. Balance as at 31st March, 1936 .. .. 82,463 18 8 Transfer Reserve for bad debts .. .. 10,612 1 5 Loss for the year .. .. .. .. 1,545 7 9 Balance .. .. .. .. .. 73,397 5 0 £84,009 6 5 £84,009 6 5 Balance .. .. .. .. .. £73,397 5 0 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Loan liability .. .. 492,820 0 0 Principal owing under agreements Interest due and unpaid to for sale and purchase .. 143,537 5 5 Treasury .. .. .. 20,650 6 3 Advances to local authorities .. 1,375 0 0 Interest accrued .. .. 6,252 411 — 144,912 5 5 519,722 11 2 Instalments of principal overdue .. .. 7,497 16 3 Liability to Consolidated Fund in terms of section 22, Finance Act, 1926 .. .. 100 0 0 152,410 1 8 Liability to Discharged Soldiers Settlement Dwellings let .. .. .. .. 438,538 19 4 Account .. .. .. .. *316,336 8 11 Freehold land .. .. .. .. 66,714 0 1 Sundry creditors .. .. .. .. 5,600 18 2 Factories and Plant Capital Account .. .. 38,476 18 8 Insurance Fund .. .. .. .. 9,994 6 9 Motor-vehicle .. .. .. .. 248 9 0 Sinking Fund .. .. .. .. 1,808 6 4 Furniture and equipment .. .. .. 826 13 4 Construction Branch preliminary expenses .. 9,093 411 Sinking-fund investment held by Public Debt Redemption Fund .. .. .. .. 5,163 6 2f Insurance Fund Investment (Government stock) 7,000 0 0 Sundry debtors .. .. .. .. 3,836 13 8 Interest receivable— £ s. d. Overdue .. .. .. 6,921 1 1 Accrued .. .. .. 80 10 8 7,001 11 9 Rent overdue .. .. .. .. 5,097 511 Insurance premiums— £ s. d. Receivable—Overdue .. 362 5 1 Payable—Paid in advance .. 197 0 4 559 5 5 Realization Suspense Account .. .. 2,065 11 11 Profit and Loss Account .. .. ..73,397 5 0 Cash .. .. .. .. .. 43,133 4 6 £853,562 11 4 £853,562 11 4

* The item " Liability to Discharged Soldiers Settlement Account" represents the book value of assets taken over from that account, and will be subject to adjustment on valuation when empowering legislation is obtained. t This amount includes the sum of £3,354 19s. lOd. paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910.

R. Robertson, Chief Accountant. A. D. Park, F.I.A.N.Z. F.R.A.N.Z.,\Joint Managing T. N. Smallwood, / Directors. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the following comment: Assets of the Discharged Soldiers Settlement Account have been transferred to the Housing Account without legislative authority.—J. H. Fowler, Controller and Auditor-General.

96

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MINES. Colliery Sales Accounts for the Year ended 31st March, 1937.

Colliery Working Accounts for the Year ended 31st March, 1937.

Colliery Profit and Loss Accounts for the Year ended 31st March, 1937.

Mac Donald Colliery Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Interest .. .. .. .. .. 1,971 1 8 Rents .. .. .. .. .. 200 5 0 Depreciation .. .. .. .. 1,174 9 1 Royalties .. .. .. .. .. 4,784 0 8 Legal expenses .. .. .. .. 5 16 3 3,151 7 0 Net profit—Transferred to General Profit and Loss Account .. .. .. .. .. 1,832 18 8 £4,984 5 8 £4,984 5 8 13— B. 1 [PT. IV],

97

Dr. Liverpool. James. Gr. Liverpool. | James. £ s. d. £ s. d. £ s. d. £ s. d. Railway haulage .. .. 11,099 9 11 3,654 6 1 Sales of coal f.o.r., f.o.b., and Wharfage .. .. .. 2,088 10 6 934 6 3 c.i.f. .. .. .. 149,416 17 2 46,817 2 1 Special rate .. .. 696 3 6 311 8 9 Marine freight .. .. 31,720 5 8 11,791 16 1 45,604 9 7 16,691 17 2 Working Account — Coal sales net f.o.r. .. .. .. 103,812 7 7 30,125 4 11 £149,416 17 2 £46,817 2 1 £149,416 17 2 £46,817 2 1

Dr. Liverpool. James. Cr. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s. d. Stocks on hand, 1st April, 1936 1,892 10 1 653 1 5 Sales Account — Sales of coal Coal-winning— net f.o.r. .. .. 103,812 7 7 30,125 4 11 Wages .. .. .. 73,425 0 0 22,235 17 6 Sales of stores, &c. .. .. 5,005 17 3 Stores and materials .. 6,832 14 3 1,291 16 8 Stocks on hand at 31st March, Rail and bus fares .. 557 3 1 308 2 0 1937, at mine, wharf, and Stores sales (at cost) .. 4,419 3 5 .. afloat .. .. .. 681 0 0 400 7 0 Coal purchased . . .. 49 5 9 49 15 9 Electric power .. .. .. 574 4 6 87,175 16 7 25,112 17 10 Gross profit—To Profit and Loss Account .. .. 22,323 8 3 5,412 14 1 £109,499 4 10 £30,525 11 11 £109,499 4 10 £30,525 11 11

Dr. Liverpool. Jambs. Or. Liverpool. James. £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 2,765 2 8 818 5 10 Gross profit at mine .. .. 22,323 8 3 5,412 14 1 Rents .. .. .. .. 56 5 1 Rents .. .. .. 381 16 2 Interest .. .. .. 2,759 16 11 555 0 2 Net loss —Transferred to General .. 2,817 19 7 Travelling-expenses .. .. 107 15 7 26 18 10 Profit and Loss Account Printing and stationery • ■ 108 1 8 27 0 4 Repairs and maintenance .. 4,492 19 7 1,712 3 3 Telegrams and postages .. 215 11 8 53 17 11 Insurance .. .. .. 3,636 12 8 1,084 18 6 Coal-miners' Relief Fund .. 273 15 10 82 1 5 General expenses . . .. 784 0 4 198 13 2 Audit fees .. ... .. 139 12 0 34 18 0 Superannuation Fund subsidy 64 0 5 16 0 I Depreciation .. .. 4,266 18 5 3,564 11 1 19,604 7 9 8,230 13 8 Net profit — Transferred to General Profit and Loss Account .. .. 3,100 16 8 £22,705 4 5 £8,230 13 8 £22,705 4 5 £8,230 13 8

B.—l [Pt. IV].

Depot Profit and Loss Accounts for the Year ended 31st March, 1937.

NEW ZEALAND STATE COAL-MINES— continued. Depot Trading Accounts for the Year ended 31st March, 1937.

98

Dr Wellington. Chkisichubch. j Wanganui. Gr. Wellington, i Chkistohueoh. ! Wangandi. I _J f . I ■ ■ ; 1 I I £ s. d. £ s. d. £ s. d. : £ s. d. £ s. d. £ s. d. Wages Yard •• 9*1 6 6 i 1,168 3 5 .. Trading accounts —Gross profit .. 6,844 1 8 6,740 3 1 Salaries ... •• •• 1,729 3 11 1,265 2 5 .. Rents .. .. .. .. .. .. 29 0 0 Rents .. .. . • • • 388 16 0 123 12 0 .. I Net loss —General Profit and Loss .. .. 5 9 4 Interest .. .. .. •• 260 2 8 93 11 10 .. Account Travelling-expenses .. .. • • 129 3 0 | 24 13 0 .. | Repairs and maintenance .. .. 314 19 0 231 1 3 ■ Postages and telegrams .. .. 83 15 0 61 6 9 Printing and stationery .. .. 7858 77135 Insurance .. .. •• 27 2 5 35 17 1 3 1 10 Cartage .. .. .. •• 1,567 8 1 1,648 14 7 Sacks 70 15 10 1117 0 General expenses .. .. .. 451 13 5 285 10 6 / 6 6 Audit fees .. .. .. .. I 72 0 0 90 4 6 Superannuation Fund subsidy .. ! 20 3 6 22 3 4 Reserve for bad debts .. .. | 12 17 0 10 0 0 Rates .. .. .. •. ! 16 1 0 .. • • * Depreciation .. .. .. 382 6 7 146 0 8 24 1 0 I 6,515 19 7 | 5,395 19 Net profit —General Profit and Loss \ 328 2 1 | 1,345 1 4 £6,844 1 8 I £6,740 3 1 1 £34 9 4 £6,844 1 8 £6,740 3 1 £34 9 4 ; i ■ ■

Dr. i Wellington. j Chkistcbxnrch. Or. Wellington. Chbistohuroh. £ s. d. £ s. d. £ s. d. £ s. d. Stocks on hand at 1st April, 1936 .. 878 1 2 ;3,424 10 8 Sales of coal .. .. .. 116,804 1 0 55,618 1 9 Purchases of coal .. .. .. 110,541 13 3 34,029 14 7 Sales of coke, wood, &c. .. I. 5,339 16 5 2,081 5 11 Purchases of wood, coke, &c. .. .. 4,768 19 2 1,958 7 4 Stocks on hand at 31st March, 1937 — Wharfage and freights .. .. 1,482 19 0 II 18 4 Coal .. .. .. .. 3,236 3 0 6,372 5 5 Haulage to depot .. .. .. 847 10 5 18,595 12 8 Wood, coke, &c. .. .. .. 142 4 7 1,056 9 2 Wages —Discharging .. .. 159 0 4 367 15 7 118,678 3 4 58,387 19 2 Gross profit---To Profit and Loss Account 6,844 1 8 6,740 3 1 £125,522 5 0 £65,128 2 3 £125,522 5 0 £65,128 2 3

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MlNES—continued. General Profit and Loss Account foe the Year ended 31st March, 1937. Dr. Cr. Net loss — £ s. d. £ s. d Net Profit— £ s. d. £ s. d. James Colliery.. .. .. 2,817 19 7 Liverpool Colliery .. .. 3,100 16 8 Wanganui Depot .. .. 5 9 4 Mac Donald Colliery .. 1,832 18 8 2,823 8 11 Wellington Depot .. . . 328 2 1 Balance —Net profit for year carried Christchurch Depot .. .. 1,345 1 4 down .. .. .. .. 14,558 13 8 6,606 18 9 Net recoveries— Seddonville Colliery .. .. 41 22 Royalties .. .. .. 5,033 18 3 — 5,075 0 5 Net revenue from hire of plant, buildings, &c. .. 56 19 3 Interest on investments ~ .. .. 5,643 4 2 £17,382 2 7 : £17,382 2 7 Sinking Fund Account for redemption of loan £ s. d. £ s. d. capital .. .. .. .. .. 9,178 17 4 Net profit for year .. .. .. . . 14,558 13 8 Balance—Net surplus for year .. .. .. 5,379 16 4 £14,558 13 8 £14,558 13 8

the library tJNIVERSITY OF CANTERBURY CHRISTCHURrw k,*

99

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MINES— continued. Statement of Colliery Property Accounts as at 31st March, 1937.

100

T nr t> Development of New Mine— ™ Liverpool. James. MacDonald. Nine-mile Abea. Totals. I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Development and Property — Balance as at 1st April, 1936 .. .. • ■ 38 , 864 6 2 7,329 11 0 48,880 15 3 Additions .. 207 10 7 .. 10,252 17 9 Transfers from other accounts ........ • ■ - ■ > "29 1 4 7 537 1 7 Depreciation .. .. •• 1,296 19 5 2,582 % 5 1,174 9 1 r 37,567 6 9 4,954 19 2 — 47,706 6 2 20,881 19 1 111,110 11 2 Electrical Plant — Balance at 1st April, 1936 .. .. .. •• 3,292 14 6 Transfers to other accounts .. .. • ■ • • 199 ® 4 3,093 8 2 Depreciation .. .. .. ■ • • • 348 12 4 F 2,744 15 10 .. .. 2,744 15 10 Machinery, plant, ropes, and rolling-stock — Balance at 1st April, 1936 .. .. .. 24,453 0 7 3,127 0 5 Additions .. .. .. .. 1,830 14 10 172 6 1 .. 1,586 19 0 Transfers from other accounts .. .. . • 5 12 8 273 0 0 .. 212 3 0 26,289 8 1 3,572 6 6 1,799 2 0 Sales 12 15 0 4 17 0 26,276 13 1 3,567 9 6 Transfers to other accounts .. .. . • 285 16 8 25,990 16 5 3,567 9 6 Depreciation .. .. .. •• 2,224 8 9 512 6 5 23,766 7 8 3,058 3 1 Provisionally written off .. .. . ■ 8 7 1 23,758 0 7 3,055 3 1 .. 1,799 2 0 28,612 5 8 Buildings — Balance at 1st April, 1936 .. .. ■■ 5,183 10 1 981 7 0 Additions .. .. .. ■. .. 691 9 3 •. • • 1.769 8 9 Transfers from other accounts ........ •• •• 749 5,874 19 4 Depreciation .. .. .. .. 357 6 5 121 9 11 5,517 12 11 859 17 1 .. 1,776 13 6 8,154 3 6 Carried forward .. .. .. .. £66,843 0 3, | £11,614 15 2 £47,706 6 2 £24,457 14 7 £150,621 16 2'

B.—l [PT. IV],

NEW ZEALAND STATE COAL-MINES— continued. Statement of Colliery Property Accounts as at 31st March, 1937— continued.

Statement of Depot Property Accounts as at 31st March, 1937.

101

- „ T, Development of New Mine — rv Liverpool. j James. MacDonald Nine-mile Area. r ° TALh * £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. dBrought forward .. ., .. .. 66,843 0 3 .. 11,614 15 2 .. 47,706 6 2 .. 24,457 14 7 150,621 16 2 Cottages — Balance at 1st April, 1936 .. .. .. 3,096 12 11 .. 500 0 0 Additions .. .. .. .. .. 583 17 1 3,680 10 0 Sales .. .. .. .. .. .. .. 500 0 0 Depreciation.. .. .. .. .. 379 16 9 3,300 13 3 .. .. •• 3,300 13 3 Plantations — Balance at 1st April, 1936 ...... 570 18 0 .. 716 15 3 Recoveries during the year .. .. .. 403 7 7 167 10 5 .. 716 15 3 .. 884 5 8 Coal (stock on hand at bins and wharf and afloat) .. .. 681 0 0 .. 400 7 0.. .. 1,081 7 0 Stores (stock on hand) .. .. .. .. 17,970 4 0 Provisionally written off ...... 4 3 8 17,966 0 4 .. .. .. 17,966 0 4 £88,958 4 3 £12,015 2 2 £48,423 1 5 £24,457 14 7 ' £173,854 2 5

j ~ ■' 1 ' I 'I Wellington. Christchuech. Wanganui. Totals, , . ■ : ■ ,. N ■ , . ,, .. ! I l I Property — f s. d. £ s. d. £ s. d. £ s. d. i £ s. d. £ s. d. £ s. d. Balance at 1st April, 1936 .. .. .. .. .. 6,201 3 7 2,381 12 11 i 219 0 5 Additions during year .. .. .. .. .. .. 566 17 1 15 1 11 6,768 0 8 2,396 14 10 219 0 5 Sales .. .. ,, .. .. .. .. .. ! 159 I | 6,766 14 11 I 2,396 14 10 219 0 5 Depreciation .. .. .. .. ,. .. .. 382 6 7 146 0 8 24 1 0 6,384 8 4 2,250 14 2 194 19 5 ] 8,830 1 11 Stocks and stores .. .. .. .. .. .. .. 3,786 2 2 8,880 16 11 Provisionally written oS .. .. .. .. .. .. 318 13 11 1,338 2 0 .. 3,467 8 3 7,542 14 11 .. ; 11,010 3 2 £9,851 16 7 i £9,793 9 1 £194 19 5 I £19,840 5 1

B. —1 [Pt. IV]

NEW ZEALAND STATE COAL-MINES— continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Loan capital— £ s. d. £ s. d. Collieries. £s. d. £ s. d. Loans at 3J-per cent. .. .. .. .. . • 416 13 4 Development and Property Accounts .. .. .. 111,110 11 2 Loans at 4 per cent. .. .. •• .. •• 78,006 13 4 Electrical plant (James colliery) .. .. .. .. 2,744 15 10 78,423 6 8 Machinery, plant, ropes, and rolling-stock .. .. .. 28,612 5 8 Accrued interest on loan capital .. .. ■■ .. 378 2 9 Buildings at mines .. .. .. ... .. .. 8,154 3 6 Sundry creditors— Cottages at mines .. .. .. .. .. 3,300 13 3 Departmental. Sundry. Plantations at mines .. .. .. . • .. 884 5 8 £ s. d. £ s. d. Coal stocks (bins, wharf, and afloat) .. .. .. .. 1,081 7 0 Liverpool Colliery .. .. 3,277 4 5 14,050 10 3 17,327 14 8 Stores on hand .. .. .. .. .. .. 17,970 4 0 James Colliery .. .. .. .. 4,496 1 8 4,496 1 8 New Mine .. .. .. 469 10 4 469 10 4 173,858 6 1 Wellington Depot .. .. 24 14 7 664 7 11 689 2 6 Less provisionally written off .. .. .. .. 4 3 8 Christchurch Depot .. .. 3,614 14 2 170 9 5 3,785 3 7 173,854 2 5 Wanganui Depot .. .. 1 13 4 718 8 15 0 Plant, equipment, &c., on hire .. .. .. .. .. 487 14 3 Depots— 6,918 6 6 19,858 1 3 26,776 7 9 Property Accounts .. .. .. .. .. .. 8,830 1 11 Deposits on contracts .. .. •• ■■ •• 1,110 0 0 Stocks and stores on hand .. .. .. .. .. 12,666 19 1 Sinking Fund .. .. .. .. .. •• •• 9,181 12 1 Reserves— 21,497 1 0 General Reserve .. .. .. •• 192,378 5 9 Less provisionally written off .. .. .. .. 1,656 15 11 Bad Debts Reserve .......... 986 12 10 19,840 5 1 Accident Insurance Reserve .. .. .. .. 8,191 14 9 Sinking Fund investments .. .. .. .. .. .. 9,181 12 1 ■ — 201,556 13 4 Housing advances to workmen .. .. .. .. 7,243 4 4 General Profit and Loss Account— Interest accrued due .. .. .. .. .. 100 18 1 Net surplus for year .. .. .. .. .. .. .. 5,379 16 4 7,344 2 5 Investments (ordinary) .. .. .. .. .. 42,800 0 0 Interest accrued due .. .. .. .. .. 277 10 7 43,077 10 7 Departmental. Sundry. Sundry debtors— £ s. d. £ s. d. Liverpool Colliery .. .. 1,212 0 0 4,489 18 2 5,701 18 2 James Colliery .. .. .. .. 26 16 6 26 16 6 Mac Donald Colliery .. .. .. 1,038 8 9 1,038 8 9 Wellington Depot .. .. 346 17 4 29,803 14 10 30,150 12 2 Christchurch Depot .. .. 219 13 11 3,176 14 3 3,396 8 2 1,778 11 3 38,535 12 6 40,314 3 9 Less provisionally written off .. .. .. 6 2 3 40,308 1 6 Cash in Receiver-General's Deposit Account .. .. .. .. 1,110 0 0 Cash in Public Account .. .. .. .. .. .. 27,602 10 7 £322,805 18 11 £322,805 18 11 State Coal-mines Office, Wellington, C. 1. A. W. Gyles, A.R.A.N.Z., Accountant. P. C. Webb, Minister of Mines. I hereby certify that the attached Working and Profit and Loss Accounts of Depots and Collieries, General Profit and Loss Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed hereby.— J. H. Fowlee, Controller and Auditor-GeneraL

102

B.—l [PT. IV].

NEW ZEALAND STATE COAL-MlNES—continued. Statement op Receipts and Payments foe the Year ended 31st March, 1937. Receipts. Payments. Cash in Public Account at Ist £ s. d. £ s. d. James Colliery— £ s. d. £ s. d. April, 1936 .. .. .. .. 13,072 0 7 Wages .. .. .. 21,723 13 1 Proceeds sale of coal, &c. .. 237,447 4 8 Special rate ... 274 13 9 Recoveries, refunds, &c. .. 5,483 8 0 Coal purchased .. .. 53 7 6 Royalties .. .. .. 8,171 19 4 Bus fares .. .. .. 298 18 0 251,102 12 0 Electric power .. .. 558 15 9 Interest .. .. .. .. 2,525 5 7 22,909 8 1 Repayment of housing loans .. .. .. 818 3 4 Liverpool Colliery— Investments realized .. .. .. .. 20,000 0 0 Buildings .. .. .. 418 7 0 Dishonoured cheques recredited .. .. 48 0 3 Cottages .. .. .. 207 11 1 Wages .. .. .. 72,104 15 10 Special rate .. .. 606 19 0 Railway tickets .. .. 1,458 15 0 Coal purchased . . .. 50 17 11 74,847 5 10 Seddonville Colliery . . .. .. 34 7 4 Mac Donald Colliery .. .. .. 271 12 3 Development New Mine — Ninemile Area .. .. .. .. 10,717 16 1 Plant and stores .. .. .. 25,050 17 4 Wellington Depot Account .. 15,344 18 3 Christchurch Depot Account .. ... 25,285 6 8 Wanganui Depot Account .. .. 24 13 4 Coal purchased on account of depots (Suspense Account) .. .. .. 531 18 8 Superannuation Fund Subsidy .. .. 122 7 4 Management and office salaries.. 5,288 6 11 Interest .. .. .. 3,200 11 4 Travelling-expenses .. .. 127 610 Printing and stationery .. 151 12 3 Repairs and maintenance .. 3,301 17 2 Wharfage .. .. .. 2,644 18 3 Railway haulage .. .. 13,233 17 3 Marine freights .. .. 42,536 19 7 Postages and telegrams .. 263 11 8 Insurances .. .. 53167 Rents .. .. .. 75 11 7 Compensation .. .. 3,074 15 6 Coal-miners' Relief Fund .. 334 16 6 General expenses .. .. 971 6 6 Sinking Fund instalment .. 9,178 17 4 Redemption of loan capital Audit fees .. .. .. 336 14 6 Cheques dishonoured .. .. 48 0 3 84,823 0 0 Cash in Public Account at 31st March, 1937 .. .. .. 27,602 10 7 £287,566 1 9 £287,566 1 9

103

B.—l [Pt. IV].

STATE FIRE INSURANCE OFFICE. Revenue Account of the State Fiee Insurance Office for the Year ended 31st December, 1936. £ s. d. £ s. d. Premiums after deduction of reinsurances .. 202,987 111 Bonus rebate to policyholders .. .. 41,562 17 1 Other receipts— £ s. d. Losses by fire and earthquake (after deduction of Interest, commission, and rent 44,596 11 6 reinsurances) .. .. .. .. 43,517 3 3 Less land-tax .. .. 2,164 5 0 Income-tax.. .. .. .. .. 41,295 10 0 42,432 6 6 Commission .. .. .. .. 8,184 16 9 Salaries .. .. .. .. .. 31,113 9 1) Contribution to Public Service Superannuation Fund .. .. .. .. .. 514 6 1 Contribution to Fire Boards under the Fire Brigades Act, 1908 .. . . .. 8,225 9 2 Expenses of management — £ s. d. Travelling-expenses .. 2,442 10 0 Printing, stationery, and advertising .'. .. 1,367 14 2 Rent .. .. .. 1,515 10 10 Exchange .. .. 44 12 0 Postages, telegrams, cablegrams, and sundry charges 3,964 10 0 9,334 17 0 Office equipment .. .. .. .. 1,242 16 11 Office premises: Depreciation .. .. 2,956 18 0 187,948 4 2 Bonus Rebate Reserve .. .. .. 33,500 0 0 Office premises—Written off .. .. .. 23,500 0 0 Amount of fire-insurance funds at end of year . . 471 4 3 £245,419 8 5 £245,419 8 5 Balance-sheet of the State Fire Insurance Office on the 31st December, 1936. Liabilities. Assets. £ s. d. Capital authorized by the State Fire £ £ s. d. Government securities .. .. .. 564,341 12 2 Insurance Act, 1908 .. .. 100,000 Local-authority securities .. .. .. 243,638 18 9 Less not raised .. .. .. 100,000 Rural Advances bonds .. .. .. 14,175 0 0 Nil. Fixed deposits and at short call .. .. 177,000 0 0 Bad Debts Reserve .. .. .. .. 1,500 0 0 Land and buildings .. .. .. .. 110,076 13 11 Reserve Fund .. .. .. .. 745,673 4 5 Outstanding premiums .. .. .. 10,520 5 4 Investments Fluctuation Reserve Fund .. 59,000 0 0 Interest accrued but not due .. .. .. 10,529 15 6 Reserve for unearned premiums .. .. 104,246 911 Rent accrued or due .. .. .. .. 331 19 0 Bonus Rebate Reserve .. .. .. 112,500 0 0 Rent overdue .. .. .. .. 112 0 0 Reinsurance Reserve Fund .. .. .. 60,000 0 0 Cash in Reserve Bank of New Premium and other deposits . . .. .. 818 0 6 Zealand at Wellington, or in £ s. d. Outstanding fire and earthquake losses.. .. 1,363 0 0 transit to Wellington .. .. 39,115 17 2 Government taxes .. .. ■. .. 65,295 10 0 Imprest Account balances : Head Sundry creditors .. .. .. .. 13,168 14 10 Office and branches .. 362 6 8 Other amounts owing by the Office — £ s. d. 39,478 310 Reinsurance premiums due .. 4,135 9 10 Commission .. . . 1,386 4 ) Printing, stationery, and advertising .. .. 123 16 2 Postages and sundry charges 522 13 10 6,168 4 7 Fire-insurance funds, as per Revenue Account .. 471 4 3 £1,170,204 8 6 £1,170,204 8 6 J. H. Jerram, General Manager. L. H. Osborn, Deputy General Manager. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed therebv.— J, H. Fowler, Controller and Auditor-General,

104

B.—l [PT. IV],

STATE FIRE INSURANCE OFFICE —continued. Revenue Account op the Accident Branch of the State Fire Insurance Office for the Year ended 31st December, 1936. £ S. d. £ g. (J Premiums after deduction of reinsurances .. 113,648 10 4 Free-year bonus on personal accident policies .. 286 4 10: £ S. d. Claims .. .. .. .. .. 76,470 13 8 Interest .. .. .. 15,111 6 5 Commission .. .. .. .. 4,821 10 4 Less land and income tax .. 6,621 10 0 Salaries .. .. .. .. .. 13,709 5 0 —• 8,489 16 5 Contribution to Public Service Superannuation Profit on realization of securities .. .. 1,012 9 1 Fund .. .. .. .. .. 190 15 o Expenses of management .. .. .. 4,434 13 3 Further appropriation to reserve for unearned premiums .. .. .. .. 7,941 4 3 107,854 6 4 Further appropriation to reinsurance reserve .. 10,000 0 0 Amount of Accident Funds, 31st December, 1936 5,296 9 6 £123,150 15 10 £123,150 15 10 Balance-sheet of the Accident Branch of the State Fire Insurance Office as on the 31st December, 1936. Liabilities. £ s. d. Assets. £ s. d. Accident funds, as per Revenue Account .. 5,296 9 6 Government securities .. .. .. 178,363 3 0 Outstanding accident claims .. .. .. 61,945 0 0 Local-authority securities .. .. .. 178,330 18 10 Government taxes .. .. .. .. 12,621 10 0 Rural Advances bonds .. .. .. 14,425 0 0 Commission .. .. .. .. 555 7 6 Property under agreement for sale and purchase 3,980 0 0 Premium and other deposits .. .. .. 286 611 Fixed deposits and at short call .. .. 40,000 0 0 Sundry creditors .. .. .. .. 58 14 1 Interest accrued but not due .. .. .. 3,890 15 3 Reinsurance premiums due .. .. .. 107 5 2 Interest overdue .. .. .. .. 199 o 0 Officers' Fidelity Fund .. .. .. 500 0 0 Agents'balances .. .. .. .. 4,191 9 10 Reserve for unearned premiums .. .. 56,824 5 2 Sundry debtors, including Motor-vehicles InsurInvestment Fluctuation Reserve .. .. 41,000 0 0 ance (Third-party Risks) Act pool .. .. 48,631 13 10 Reinsurance Reserve .. .. .. 30,000 0 0 Cash in hand on current account .. .. 7,259 410 Bad Debts Reserve .. .. .. .. 1,000 0 0 Reserve Fund constituted under section 6 of the Government Accident Insurance Amendment Act, 1924 .. .. .. .. 269,076 7 3 £479,271 5 7 £479,271 5 7 J. H. Jerram, General Manager. L. H. Osborn, Deputy General Manager. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General. 14 —B. 1 [PT. IV].

105

B.—l [Pt. IV]

STATE FOREST SERVICE. Summary of Plantation Operations to 31st March, 1937.

Note. £ s. d. Main Balance-sheet: Plantations .. .. .. .. .. 4,203,198 17 1 £ s. d. Value of Buildings, &c., above .. .. .. .. 243,336 9 4 Debt on planted area .. .. .. .. 3,959, 862 7 9 4,203,198 17 1

106

Expenditure. Receipts. ter ! fS™ «23— Z »S ' ssstt — »—»■ S- ssas | ja. : li= ' J Expenditure. Funds. J-rees. ol lrees. ; i j Kevcnue. , p ropert y. | North Island. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ >s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Acres £ s d Years. Maramarua .. 64,150 15 6 19,653 10 6 6,712 12 11 4,113 5 10 1,346 15 8 2,033 2 5 98,010 2 10 281 1 10 47 12 7 8,085 3 7 89,596 4 10 98 010 2 10 12 973 6 18 2 9 Riverhead .. 59,543 8 4 19.634 15 7 8,203 5 2 7,905 7 6 2,663 19 3 1,335 14 3 99,286 10 1 1,166 11 0 150 11 7 6,380 8 11 91,588 18 7 99 286 10 1 ll'ei3 7 17 8 11 Tairua .. .. 67,605 5 6 15,764 13 6 11,761 7 5 13,842 8 9 2,690 16 7 1,486 11 7 113,151 3 4 476 0 6 64 7 8 14,689 16 10 97,920 18 4 113'l51 3 4 ll'o70 8 16 11 8 Puhipuhi .. 14,489 3 7 8,161 2 0 1,889 13 3 710 3 5 641 16 1 385 4 0 26,277 2 4 507 11 1 165 17 9 995 8 2 24,608 5 4 26*277 2 4 '966 25 9 6 19 Kamgaroa .. 466,952 18 4 200,104 14 6 98,012 1 2147,103 19 7 81,474 3 8 55,040 5 01,048,688 2 3 4,452 4 1 1,451 9 5 46,105 13 0 996,678 15 91 048 688 2 3 283 776 3 10 3 26 Waiotapu .. 124,779 5 7 147,959 8 11 3,221 4 2 25,906 0 6 55,376 16 5 5,954 17 8 363,197 13 3 2,082 12 3 1,348 2 5 #6,476 6 4 353,290 12 3 363 197 13 3 7*387 47 16 6 39 Whakarewarewa .. 160,278 19 0 181,017 18 9 1,422 7 7 23,361 4 11 47,593 5 10 8,099 17 9 421,773 13 10 8,676 11 6 5,107 9 0 7,787 10 4 400,202 3 0 42l'773 13 10 8*505 47 1 1 38 Karioi •• •• 70,516 6 7 20,682 10 7 19,591 15 3 18,256 13 4 4,289 18 11 4,585 17 7 137,923 2 3 1,013 18 2 286 10 4 16,228 7 0 120,394 6 9 2 3 18*669 6 8 11 11 South Island. Golden Downs .. 103,846 1 2 22,600 6 6 25,149 5 1 38,323 0 1 7,819 1 4 8,079 17 0 205,817 11 2 1,182 6 6 167 19 5 19,957 10 11 184,509 14 4 205 817 11 2 20 291 9 1 10 10 Westland .. 27,808 11 8 6,944 16 2 1,633 15 3 10,314 9 2 1,950 15 4 209 18 3 48,862 5 10 71 9 10 5 14 8 1,311 1 9 47,473 19 7 48*862 5 10 3*000 15 1 6 14 Balmoral .. 128,430 2 4 60,051 18 2 16,707 10 5 37,222 11 3 22,543 16 9 11,350 0 0 276,305 18 11 4,948 2 5 1,380 16 4 11,745 8 6 258,231 11 8 276*305 18 11 22*301 11 11 7 20 Eyrewell .. 90,222 1 11 25,202 7 8 14,510 1 3 17,869 12 2 5,895 10 1 11.269 12 5 164,969 5 6 489 5 9 62 0 11 11,539 11 10 152,878 7 0 164*969 5 6 19'll9 7 19 11 9 Hanmer Springs .. 129,803 14 10 94,073 10 7 11.050 19 0 23,336 13 2 27,015 2 2 14,282 5 4 299,562 5 1 6,662 16 8 2,712 1 2 11,490 15 5 278,696 11 10 299*562 5 1 8'l51 34 3 10 35 Blue Mountains .. 52,994 3 9 18,809 19 11 5,789 10 9 16,752 3 0 8,071 8 6 1,081 15 0 103,499 0 11 950 18 10 226 2 0 8,021 6 0 94 300 14 1 103*499 0 11 9*590 9 16 8 12 Conical Hills .. 95,037 18 7 96,324 0 1 14,835 3 0 23,101 7 1 42,178 15 3 13,127 0 10 284,604 4 10 5,237 17 5 5,069 3 5 29,280 10 8 245,016 13 4 284*604 4 10 4*385 55 17 6 34 Greenvale-Dusky 87,604 0 5 79,822 17 3 15,251 10 4 29,185 9 8 39,858 17 10 8,486 1 3 260,208 16 9 4,577 7 5 1,299 4 1 25,966 0 8 228,366 4 7 260*208 16 9 4*873 47 5 6 38 Naseby .. .. 41,288 11 1 38,487 13 11 3,897 7 0 27,451 17 9 37,825 11 11 4,356 4 3 153,307 5 11 1,792 13 10 619 9 8 3,788 8 1 147,106 14 4 153*307 5 11 3*275 44 18 4 37 Pebbly Hills .. 20,135 111 3,473 12 11 5,928 7 2 12,128 13 0 2,915 3 1 1,158 6 9 45,739 4 10 311 13 2 39 2 5 4,347 7 4 41,041 111 45,739 4 10 9 2 9 6 Experimental Stations. Waipoua .. 5,317 0 8 340 13 7 5,148 11 6 457 12 0 64 11 11 36 2 1 11,364 11 9 1 13 0 .. 2,517 7 8 8 845 11 1 11 364 11 9 1 433 6 3 5 3 Erua •• 8.390 1 3 1,007 1 2 7,593 15 3 2,619 5 9 323 6 4 .. 19,933 9 9 8 4 2 .. 3,320 12 5 16,604 13 2 19!933 9 9 2*997 5 10 10 9 Dumgree .. 16,202 13 2 22,820 11 9 171 2 10 4,004 8 6 9,777 7 10 10,359 5 1 63,335 9 2 4,178 19 9 4,258 2 9 331 6 6 54,567 0 2 63 335 9 2 '342159 11 7 34 Galloway .. 68 19 10 99 13 0 .. 16 0 0 22 12 10 0 11 7 207 17 3 .. .. 9 10 6 198 6 9 '207 17 3 2 99 3 4 21 Gimmerburn .. 3,621 0 6 7,944 14 2 .. 3,288 0 0 8,296 17 8 911 2 1 24,061 14 5 2,894 15 4 2,773 15 10 75 15 0 18,317 8 3 24 061 14 5 93196 19 2 36 Rainelifi.. .. 2,191 15 2 1,692 17 6 .. 15 5 2 4 12 3 2,455 6 9 6,359 16 10 11 14 0 34 3 10 152 0 0 6,161 19 0 6*359 16 10 180 34 4 8 35 Waitahuna .. 267 7 9 583 14 9 .. 63 0 0 152 9 4 13 5 5 1,079 17 3 .. .. 8 17 3 1 071 0 0 1 079 17 3 11 97 7 3 28 Longwood .. 32 16 8 .. .. .. .. .. 32 16 8 .. .. 32 16 8 .. ' 32 16 8 Omarama .. 70 0 0 .. .. .. .. .. 70 0 0 .. 70 0 0 70 0 0 Tapanui .. 4,671 8 8 564 7 7 107 17 1 .. .. 97 12 3 5,441 5 7 581 8 10 43 16 11 2,691 8 0 2,124 11 10 5,441 5 7 "i95 10 i7 10 'i 1,846,319 13 91,093,823 11 0278,589 2 10487,348 11 7 410,793 12 10166,195 16 7 4,283,070 8 7 52,557 17 4 27,313 14 2 243,336 9 4 3,959,862 7 9 4,283,070 8 7 459,688 ~ ~

B.—l [Pt. IV].

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1937.

Nursery Balance-sheets as at 31st March, 1937.

107

Dr. Gr. „ (T r.„ Purchase of . Seeds, Stores,' x ®amfer of Experaes°and Interest iMome and Rents Sale of Trees and Seed . Trees! Seeds, Nursery. and Seed-beds £rera from distribution Depreciation. and Total - and Trees aDd transferred to and Stores Total. as at 1st April, Tre 0 f h ' e r Charg£ Land Rental. Grazin «- Seed - Plantations, &c. Nur3er y- at 31st March, la<ib - Regions. 1937 - £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Kaingaroa .. .. 5,609 14 10 243 14 5 3,359 7 3 10 7 3 70 14 6 .. 9,293 18 3 .. .. 6,757 7 5 .. 2,536 10 10 9,293 18 3 Rotorua .. .. 4,449 1 111,163 0 0 2,610 2 3 329 14 11 286 8 5 379 18 10 9,218 6 4j 124 13 51,319 11 7 4,421 17 4 .. 3,352 4 0 9,218 6 4 Karioi .. .. 360 3 8 62 10 2 715 15 8 42 15 4 17 17 7 .. 1,199 2 5 .. .. 194 4 2 .. 1,004 18 3 1,199 2 5 Golden .. .. 2,953 17 4 130 17 11 2,607 19 1 83 10 4 144 3 8 .. 5,920 8 4| .. 11 13 0 2,185 2 9 6 9 9 3,717 2 10 5,920 8 4 Westland .. .. 37 10 0 . . 61 6 10 302 10 11 .. .. 401 7 9 66 0 0 .. .. 297 17 9 37 10 0 401 7 9 Hanmer Springs .. 389 11 4 40 15 8 848 12 9 4 19 6 20 8 0 12 15 11 1,317 3 2 .. 113 6 0 536 12 11 .. 667 4 3 1,317 3 2 13,799 19 11,640 18 210,203 3 10 773 18 3 539 12 2 392 14 927,350 6 3 190 13 51,444 10 7 14,095 4 7 304 7 611,315 10 227,350 6 3

Liabilities. | Assets. Nursery. CrecStora Capital. Total. Arboretum Buildings. Formation. Fences. Seed Frames. Settee. Departmental J St °se| d ° 3 f ea ' Total. Property, j ' £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Riverhead .. .. 1,037 3 9 1,037 3 9 12 2 0 468 10 8 54 2 6 104 4 5 199 17 2 .. 3 0 0195 7 0 .. .. 1 037 3 9 Kaingaroa .. 0 9 7 2,661 17 0 2,662 6 7.. .. 116 1 9 .. .. .. .. .. 9 14 0 2,536 10 10 2'ô62 6 7 Rotorua .. 39 13 11 7,421 14 9 7,461 8 8 .. 1,822 0 51,185 0 0 73 11 0 .. 590 0 0 .. 157 10 0 281 3 3 3,352 4 0 7'461 8 8 Karioi .. .. 1,039 0 7 1,039 0 7.. .. .. .. .. 34 2 4 .. .. 1,004 18 3 1 039 0 7 Goldpn Downs .. .. 3,884 6 0 3,884 6 0 .. 2 6 3 32 5 8 37 12 6 10 14 5 39 14 1 .. .. 44 10 3 3,717 2 10 3 884 6 0 WVsUiuid, .... .. 2,775 0 8 2,775 0 8 .. 1,056 6 41,396 2 7 169 6 0 115 15 9 .. .. .. .. 37 10 0 2 115 0 8 Hanmer Springs .. .. 676 0 3 676 0 3 .. .. .. .. .. .. .. 8 16 0 667 4 3 '676 0 3 40 3 6 19,495 3 019,535 6 6 12 2 0 3,349 3 82,783 12 6 384 13 11 326 7 4 663 16 5 3 0 0352 17 0 344 3 614,315 10 219,535 6 6

B.—l [PT. IV].

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1937. General Revenue Account. Expenditure. _ Income. Salaries and contributions to Public Service £ s. d. Timber • £ s. d. £ s. d. Superannuation Fund .. .. 12,994 13 9 Royalties .. .. _ 9,269 011 General management of indigenous Sales .. .. .. 118,400 17 9 forests— £ s. d. Trespass .. .. .. 87 18 1 Postages, cables, stationery, &c. 794 10 4 127,757 16 9 Payments to other Departments Leases— for services rendered.. .. 115 18 8 Grazing .. .. •• j, 5 Forest reconnaissance, timber Sawmill sites .. .. 107 0 b cruising, &c. .. ..9,506 3 9 Industrial .. .. 327 19 8 Legal expenses, &c. .. .. 48 16 1 Miscellaneous .. .. 783 19 0 Office rent, heating, lighting, and ' It „ „ cleaning .. .. •• 1,014 10 0 Permits, miscellaneous .. .. .. lb 10 0 Transportation expenses and up- License and transfer fees .. .. .. 315 5 6 keep of motor-vehicles ..1,326 4 11 Interest on promissory notes 0 5 10 Travelling and transfer and re- Fees for inspections .. .. .. .. 1,988 311 moval expenses .. ..1,554 5 8 Rents of departmental houses .. .. 249 19 3 Maintenance of buildings and other Kauri-gum collection .. .. .. departmental property .. 591 8 0 Administration expenses (Forests Amendment * 14 951 17 5 Act, 1926) .. .. •• •• 1,495 4 8 Forest-fire prevention — Miscellaneous revenue .. .. .. 214 8 6 Communications and control, loco- Travelling-expenses motion and travelling-expenses ' 148 4 5 Fire-fighting wages .. .. 570 8 4 8 718 12 9 Educational — Photographic records and materials 23 12 1 Preparation of service bulletins, &c. 131 12 9 155 4 10 Forest research — ; Forest entomology .. ■ • 12 4 0 Silvicultural-management studies 174 2 3 Utilization .. .. • • 206 6 6 Timber-products testing .. 13 2 10 Travelling expenses and allowances 133 17 10 ■ 539 13 5 Afforestation — Work for other Departments .. 911 10 Tree-seed operations .. .. 37 15 3 47 7 1 Miscellaneous — Annual rental, Otanewainuku .. 74 0 0 Rebates of royalty on timber exported .. ■ • • • 174 4 0 Unauthorized expenditure .. 30 0 0 278 4 0 Bad debts 12 9 8 Depreciation .. •• 1,341 0 4 Balance carried forward .. 104,028 9 6 £135,067 12 9 £135,067 12 9 Allocation of Revenue Account. Consolidated Fund — £ s. d. £ s. d. £ s. d. National Endowment Account Balance from General Revenue Account .. 104,028 9 6 revenue : Forests Act, section 39(2) .. •• •• 16,457 10 1 Local bodies (fifths of revenue): Finance Act, 1924, section 17 .. 14,113 16 8 General Reserve Account (indigents forests > •' 73 ' 457 2 9 104,028 9 b £104,028 9 b £104,028 9 b Nurseries and Plantations. £ s. d. Interest on — £ s. d. Interest on loans .. .. •• •• 78,747 6 9 Investments .. .. •• 2b 19 8 Recoupment of management charges .. .. 794 b 1 Nurseries and plantations .. .. .. 158,881 3 8 Free trees to local bodies, &c 12b 2 6 Land rentals 12,698 5 1 Trees and tree-seed destroyed 555 14 8 Profit on Hanmer Nursery 12 15 11 Loss on Westland Nursery .. .. .. 297 17 9 Profit on Rotorua Nursery .. .. .. 379 18 10 Premium on loan conversion .. .. •• 7,353 10 0 Charges and expenses of loan conversion .. 7,625 15 9 General Reserve Account (afforestation) .. 76,498 9 8 £171,999 3 2 £171,999 3 2

108

B.—l [PT. IV].

STATE FOREST SERVICE —continued. STATE FORESTS ACCOUNT —continued. Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital Account ~ .. .. .. 35,787,286 18 1 Land .. .. .. .. • • 1,156,681 2 6 Loans—■ Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock issued — Forest improvements—■ £ s. d. T, t f Demarcation .. .. 2,186 8 6 Interest. Amount of Roads, tracks, and fences 16,108 19 8 per. cent. oan- Protection improvements 223 18 3 £ s. d. £ s. d. 18,519 6 5 3 367,851 19 0 Departmental property: In- - 3J 638,795 0 0 digenous forests — 3f 125,000 0 0 Buildings .. .. 6,664 3 4 4 941,050 0 0 Field equipment .. 1,519 17 7 2,072,696 19 0 Office equipment .. 1,815 14 6 Advance from Consoli- Motor-vehicles .. .. 2,982 17 5 dated Fund at 4 per Forest atlas .. .. 1,616 8 0 cent. .. .. 87,405 3 4 Telephone-lines.. .. 238 4 0 2,160,102 2 4 Fire-fighting equipment .. 88 8 2 Sundry creditors— Reference library .. 1,108 1111 Consolidated Fund— Photographic equipment .. 41 5 7 For loans redeemed on _ Forest exhibits .. .. 60 13 7 conversion .. 135,533 14 5 Forest-ecology equipment 21 10 1 For interest paid .. 289,773 18 9 Forest-entomology equipFor interest accrued.. 19,362 19 11 ment .. .. 94 19 11 For national-endow- Silvicultural-management ment revenue .. 20,457 10 1 equipment .. .. 19 910 Lands Department — Timber-testing equipment 535 5 1 Hurakia State Forest: Saleable publications .. 239 9 9 Interest .. .. 3,202 5 9 Miscellaneous .. .. 3 3 7 On open accounts— 17,050 2 4 Departmental creditors 818 10 5 Sundry debtors — Sundry creditors 1 .. 8,382 6 2 Departmental .. .. 117 2 10 — 477,531 5 6 g un d ry .. .. 134,113 11 10 Reserves: General reserve — 134,230 14 8 Indigenous forests .. 617,709 1 5 Nurseries and plantations — Afforestation.. .. 594,633 8 4 Nurseries .. .. 19,535 6 6 - - — 1,212,342 9 9 Plantations .. .. 4,203,198 17 1 Liability for — Administration expenses Amounts held in deposit 3,381 0 6 not yet allocated .. 8,335 7 2 Fixed deposits on con- 4,231,069 10 9 tracts .. .. 1,750 0 0 . Experimental and research projects .. .. 5,889 19 1 " ~ n in Stocks of tree-seed .. .. .. 279 19 9 Writings-off in Suspense .. .. .. 1,537 9 10 Deposit accounts— r Receiver General's .. 2,452 7 9 Forest Clerks' .. .. 928 12 9 Fixed deposits on contracts 1,750 0 0 5,131 0 6 Cash in Public Account .. .. .. 45,352 5 0 Assets in Suspense .. .. .. 1,537 9 10 £39,643,931 6 0 £39,643,931 6 0 Notes. (1) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection, £1 per acre ; merchantable forests, £10 per acre ; accretions during the year have been brought into the accounts at the prairie Value of ss. per acre. (2) Plantations have been valued at cost plus compound interest, less returns compounded. (3) The liability for advances from the Consolidated Fund is fixed by section 21 of the Finance Act, 1926, and section 3 of the 1 inance Act, 1927, at £104,250. £87,405 3s. 4d. only is shown as a liability of this account, £16,844 16s. Bd. representing the expenditure on sand-dune reclamation having been transferred without statutory authority to the Crown Lands Account. A. D. McGavock, Director of Forestry. W. Riach, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowlek, Controller and Auditor-General.

109

B.—l [PT. IV].

SWAMP LAND DRAINAGE SCHEMES. Rate Accounts for Year ended 31st March, 1937. Kaitaia Drainage Area. Special Bate Accounts : Capital. a K?ral „ Town Rural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Transfer to Reserve Fund .. .. 391 9 2 53 9 9 Balance .. .. .. .. 1,077 15 2 45 10 4 Interest charge .. .. .. 2,248 10 10 356 10 3 Rates levied .. 3,110 8 2 Remissions .. .. .. 188 8 0 0 15 9 Less Rebate .. 376 17 5 Balance at 31st March, 1937 .. 1,208 0 6 68 14 2 2,733 10 9 411 8 8 Penalty, 10 per cent, unpaid rates .. 225 2 7 22 10 11 £4,036 8 6 £479 9 11 £4,036 8 6 £479 9 11 General Bate Accounts : Maintenance. Rural Town Rural Town Subdivision. Subdivision. Subdivision. Subdivision. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Cost of maintenance .. .. 1,191 15 9 183 11 6 Balance .. .. .. .. 31 13 7 75 11 4 Remissions .. .. .. 37 12 4 0 411 Rates levied .. .. .. 1,344 12 4 201 1 3 Balance at 31st March, 1937 .. 257 910 103 15 5 Penalty, 10 per cent, unpaid rates .. 110 12 0 10 19 3 £1,486 17 11 £287 11 10 £1,486 17 11 £287 11 10 Waihi Drainage Area. Special Bate Accounts: Capital. Pukehina Kaikokopu S'ukehina Kaikokopu Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. Cr. £ s. d. & s. d. Transfer to Reserve Fund .. . . 34 2 6 51 3 9 Balance .. .. .. .. 867 2 7 31 2 4 Interest charges .. .. .. 215 17 6 323 16 3 Rates levied .. .. .. 339 9 7 407 6 4 Remissions .. .. .. .. 9 15 11 Penalty, 10 per cent, unpaid rates .. 33 18 11; 22 15 9 Balance at 31st March, 1937 .. .. 990 11 1 76 8 6 £1,240 11 1 £461 4 5 £1,240 11 1 £461 4 5 = ■ — —-t t i i ■ir General Bate Accounts: Maintenance. Pukehina Kaikokopu Central Pukehina Kaikokopu Central Ward. Ward. Ward. Ward. Ward. Ward. Dr. £ s. d. £ s. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Balance .. .. .. .. 43 10 7 Balance .. .. 833 12 3 672 9 2 Cost of maintenance .. 135 9 6 812 18 6 406 9 3 Rates levied .. .. 122 4 4 314 19 0 399 15 7 Remissions .. .. .. 18 19 9 810 11 Penalty, 10 per cent, unBalance at 31st March, paid rates .. .. 13 4 5 14 12 9 21 3 7 1937 .. .. 832 11 6 170 2 8 .. Balance at 31st March, 1937 .. 37 11 7 £968 1 0 £1,002 0 11 £458 10 9 £968 1- 0 £1,002 Oil £458 10 9 Poukawa Drainage Area. Special Rate Account: Capital. Dr. £ s. d. Cr. £ g. d. Remissions .. .. .. .. .. 11 15 4 Balance .. .. .. .. .. 280 0 5 Transfer to Reserve Fund .. .. .. 128 15 3 Rates levied .. .. .. .. .. 1,121 1 5 terest charge .. .. .. .. 948 14 9 Penalty, 10 per cent, unpaid rates .. .. 55 0 10 Balance at 31st March, 1937 .. .. .. 366 17 4 £1,456 2 8 £1,456 2 8 General Bate Account: Maintenance. Dr. £ s. d. Cr. £ s . d. Maintenance, completed works .. .. .. 55 13 1 Balance .. .. .. .. .. 274 7 5 Balance .. .. .. .. .. 218 14 4 £274 7 5 £274' 7 5 Receipts and Payments Account for Year ended 31st March, 1937. „ . . Public Consolidated Public Consolidated Receipts. Works Fund. Fund. Payments. Works Fund. Fund. Rents from national - endowment £ s. d. £ s. d. Kaitaia Drainage Area: Mainten- £ s. d. £ s. d. land in Waihi Drainage Area .. .. 454 11 1 ance, completed works .. .. 1,821 11 0 Special rate for interest and sinking Waihi Drainage Area : Maintenance, fund — completed works . . .. .. 1,137 2 8 Waihi Drainage Area .. .. .. 322 19 5 Poukawa Drainage Area— Kaitaia Drainage Area .. .. 596 210 Drainage works, &c. .. .. 95 16 3 Poukawa Drainage Area .. .. 679 10 0 Maintenance, completed works .. .. 57 12 3 General rate for administration and Hikurangi Drainage Area— maintenance — Drainage works, &c. .. .. 347 8 4 Waihi Drainage Area .. .. .. 812 1 11 Maintenance, completed works .. .. 115 19 0 Kaitaia Drainage Area . . .. 294 11 5 Refund of rates .. .. .. 8 15 6 Poukawa Drainage Area .. .. 0 3 3 Plant, &c. (general) .. .. 2,261 18 II Rates paid in advance .. .. .. 0 0 6 Transfer, receipts to Treasury Thirds .. .. .. .. 145 7 10 Adjustment Account .. .. .. 3,436 15 9 Sundry rents .. .. .. .. 25 17 6 Transfer, receipts to Public Works Miscellaneous .. .. .. .. 114 5 6 Fund .. .. .. 325 13 9 Credits in reduction of expenditure 325 13 9 Transfer, expenditure to Treasury Adjustment Account .. .. .. 3,132 4 11 Transfer, expenditure to Public Works Fund .. .. .. 2,705 3 6 ■■■■; - _ £3,030 17 3 £6,577 16 2 £3,030 17 3 £6.577 16 1 2

110

B.—l [PT. IV].

SWAMP LAND DRAINAGE SCHEMES—continued. Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Capital Account, Public Works Fund .. .. 692,020 18 5 Kaitaia Drainage Area — £ a. d. £ a. d. Reserve : Repayment capital coats— Allocated cost of works on which Kaitaia Drainage rates are levied — Area— £ a. d. £ a. d. Rural subdivision .. .. 60,000 0 0 Rural subdivision 2,423 15 5 Town subdivision .. .. 8,200 0 0 Town subdivision 331 4 9 68,200 0 0 2,755 0 2 Excess cost of works not recoverWaihi able .. .. .. 155,944 14 2 Area — Interest Account — Proportion Pukehina Subdi- chargeable to district .. 141,686 17 9 vision.. .. 236 16 7 297,631 11 11 Kaikokopu Subdi- Waihi Drainage Area — vision.. .. 355 4 11 Allocated cost of works on which 592 1 6 rates are levied— Poukawa Drainage Area .. 595 13 3 Pukehina Subdivision .. 5,000 0 0 —— —— 3,942 14 11 Kaikokopu Subdivision .. 7,500 0 0 Rate Accounts— Central Subdivision .. 49,414 3 6 Special Rate Accounts : Capital— 61,914 3 6 Kaitaia Drainage Excess cost of works not recoverArea — £ s. d. able .. .. .. 24,526 1 6 Rural subdivision 1,208 0 6 Interest Account — Proportion Town subdivision 68 14 2 chargeable to district .43,052 11 11 —— 1,276 14 8 67,578 13 5 Waihi Drainage Poukawa Drainage Area— Area— Drainage works .. .. 16,013 19 9 Pukehina Subdi- Interest Account: Proportion vision .. 990 11 1 chargeable to district .. 2,247 1 4 Kaikokopu Sub- 18,261 1 1 division .. 76 8 6 Hikurangi Drainage Area — 1,066 19 7 Drainage works .. .. 247,249 9 0 Poukawa Drainage Area .. 366 17 4 Interest Account : Proportion 2,710 11 7 chargeable to district .. 135,213 0 4 General Rate Accounts: Mainten- 382,462 9 4 ance— Mangawai Drainage Area — Kaitaia Drain a g e Drainage works .. .. 1,877 19 3 Area— £ s. d. Interest Account : Proportion Rural subdivision.. 257 910 chargeable to district .. 1,411 5 0 Town subdivision 103 15 5 3,289 4 3 361 5 3 Harihari Drainage Area— Waihi Drainage Drainage works .. .. 4,355 211 Area— Interest Account: Proportion Pukehina Subdivi- chargeable to district .. 2,892 16 7 sion .. .. 832 11 6 7,247 19 6 Kaikokopu Subdi- Buildings .. .. .. .. .. 1,406 1 9 vision .. 170 2 8 Wharves .. .. .. .. .. 56 8 5 1,002 14 2 Plant and machinery .. .. .. .. 29,537 9 10 Poukawa Drainage Area .. 218 14 4 Loose tools .. .. .. .. .. 269 10 6 — 1,582 13 9 Stores on hand .. .. .. .. 3,769 0 3 Sundry creditors— Sundry debtors for rates — Miscellaneous .. .. .. 18 8 9 Drainage District. Capital. Maintenance. Departmental .. .. ..0154 £ s. d. £ s. d. 19 4 1 Kaitaia . . .. 14,550 10 3 5,027 19 2 19,578 9 5 Rents charged in advance .. .. 223 18 0 Waihi .. .. 5,229 10 0 6,331 7 4 11,560 17 4 Payments in advance— Poukawa .. 2,506 610 169 4 0 2,675 10 10 Rents.. .. .. .. 5 2 0 Sundry debtors — Rates.. .. .. .. 4 18 4 Rent under section 4 (2), Swamp ——- 10 0 4 Land Drainage Amendment Act, Suspense Account .. .. .. .. 0 6 0 1926 .. .. .. 1,200 7 0 Writings-oif in Sjispense .. .. .. 810 19 2 House-rents .. .. .. 20 5 0 Treasury Adjustment Account .. .. 288,796 14 7 Law-costs .. .. .. 679 6 1 Miscellaneous .. .. .. 48 3 0 Departmental .. .. .. 602 16 10 2,550 17 11 Rate Account — General Rate Account—Maintenance — Waihi Drainage District: Central Subdivision 37 11 7 Maintenance-costs : Hikurangi.. .. .. 434 8 9 Postponed rent .. .. .. .. 502 19 11 Premiums on conversion .. .. ~ 153 0 0 Revenue Account — Waihi Drainage Area: Central Ward .. .. .. .. 9,829 5 6 Losses in Suspense .. .. . . ~ 810 19 2 Cash in transit from Post-office .. .. 360 6 8 £990,118 0 10 £990,118 0 10 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Rate Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with Departmental Accounts generally as appearing at commencement of Parliamentary Return [8.-l. Pt. IV.] —J. H. Fowler, Controller and Auditor-General.

111

B.—l TPt. IV],

TREASURY DEPARTMENT. Income and Expenditure Account foe the Yeah ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. Salaries .. .. .. .. .. 31,256 19 4 New Zealand stock fees .. .. .. 1,967 12 6 Overtime and meal allowances .. .. 144 16 0 Balance carried down .. .. .. 100,725 19 3 Legal and professional expenses .. .. 137 8 4 Printing and stationery .. .. ..3,155 172 Office requisites .. .. .. .. 191 7 0 Advertising, books, &c. .. .. .. 103 2 9 Office and sundry expenses .. .. .. 29 4 1 Travelling-expenses .. .. .. .. 379 9 4 Postage and telegrams .. .. .. 2,762 11 3 Telegrams beyond the Dominion .. .. 1,520 15 8 Telephone subscriptions .. .. .. 334 8 1 Annual rental value of premises .. .. 2,53800 Rent, Dunedin office .. .. .. 104 0 0 Expenses of Local Government Loans Board .. 245 12 9 Administration expenses of flood, fire, &e., loans 17 9 11 Bank exchange and commission .. .. 163 2 6 Public-debt expenses— Management charges .. .. .. 36,768 2 0 Costs, charges, and expenses of raising and converting loans .. .. .. 17,766 12 9 Stamp duty on transfers .. .. .. 4,670 19 3 Depreciation— £ s. d. Office furniture .. .. 266 8 4 Mechanical appliances .. .. 122 15 1 Library .. .. .. 14 10 2 403 13 7 £102,693 11 9 £102,693 11 9 £ s. d. £ s. d. Balance brought down .. .. .. 100,725 19 3 Excess of expenditure over income .. .. 100,808 2 1 Interest on capital .. .. .. .. 82 2 10 £100,808 2 1 £100,808 2 1 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Capital.. .. .. .. .. 1,161 10 0 Office furniture, fittings, and equipment .. 793 8 3 Creditors — £ s. d. Mechanical appliances .. .. .. 148 18 5 Departmental .. .. 316 18 11 Library .. .. .. .. 219 3 4 Sundry .. .. 118 0 6 Stock of stamps .. .. .. .. 5 22 434 19 5 Debtors — £ s. d. Treasury Adjustment Account .. .. 106,608 8 4 Departmental .. .. 107 16 1 Sundry .. .. .. 6,107 19 5 6,215 15 6 Expenses paid in advance .. .. .. 14 8 0 Excess of expenditure over income .. .. 100,808 2 1 £108,204 17 9 £108,204 17 9 A. R. F. Mackay, M. Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. H. Fowler, Controller and Auditor-General.

112

B.—l [PT. IV],

WESTPORT HARBOUR. Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Dredging .. .. .. .. .. 8,161 11 10 Special coal rate .. .. .. .. 17,275 7 0 Harbour-maintenance .. .. .. 3,695 0 1 Endowment revenue .. .. .. .. 12,059 7 5 Cape Foulwind Railway: Maintenance .. .. 556 4 0 Port dues .. .. .. .. .. 3,800 15 0 Working-expenses of tug and launch . . .. 379 16 1 Sale of surplus stores .. .. .. .. 31 4 3 Harbour lights : Conversion to electricity .. 131 16 7 Hire of plant .. .. .. .. 187 13 1 Office administration (local) .. .. .. 1,108 10 5 Rent .. .. .. .. .. 64 13 0 Endowments : Administration expenses .. 343 19 0 Subsidy from Employment Promotion Fund .. 806 9' 10 Audit fees .. .. .. .. .. 39 16 6 Supervision of explosives magazine . . .. 75 1 6 Telephone services .. .. .. .. 63 9 9 Balance carried down .. .. .. 1,014 11 4 Compensation for accidents .. .. .. 204 9 2 Travelling-expenses .. .. . . .. 1117 Head Office administration .. .. .. 500 0 0 Depreciation— £ s. d. Buildings .. .. .. 138 11 5 Dredge wharf, &c. .. .. 136 18 5 Dredges, launches, &c. .. 2,261 11 3 2,537 1 1 Interest on loans .. .. .. .. 17,591 16 4 £35,315 2 5 £35,315 2 5 £ s. d. £ s. d. Balance brought down .. .. .. 1,014 11 4 Transfer from General Reserve.. .. .. 7,484 11 6 Transfer to Sinking Fund .. .. .. 6,470 0 2 £7,484 11 6 £7,484 11 6 Note. —No charge for the cost of exchange on payments made in London is included in the account. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Loan capital— £ s. d. Endowment lands — £ s. d. £ s. d. New Zealand Loans Act, 1932 — Leased .. .. .. 36,980 8 2 3-per-cent. stock .. .. .. 237,558 16 6 Unleased .. .. .. 22,144 1 0 4-per-cent. debentures .. .. .. 6,411 15 3 59,124 9 2 5-per-cent. debentures .. .. .. 117,352 18 10 Breakwaters .. .. .. .. 344,332 15 3 Westport Harbour Act, 1920: 5-per-cent. de- Training-walls .. .. .. 102,998 0 0 bentures .. .. .. .. 8,250 19 6 Protective works and relief channel .. .. 17,384 9 0 Limestone quarry .. .. .. .. 128 0 0 369,574 10 1 Gridiron .. .. .. .. .. 1,493 5 5 Finance Act, 1932, section 16 .. .. 92,421 14 3 Dredge wharf .. .. .. .. 1,302 0 0 Martin's Island .. .. .. .. 700 0 0 461,996 4 4 Harbour buildings .. .. .. .. 2,401 17 5 Endowment capital .. .. .. 59,124 9 2 Dredges, tug " Mana," plant, cfcc. .. .. 16,639 15 4 Sinking Fund Reserve .. .. .. 193,166 4 5 Cape Foulwind Railway .. .. .. 8,250 19 6 General Reserve .. .. .. .. 8,482 12 3 Office furniture and fittings .. .. .. 10 7 10 Writing-off, Reserve Account .. .. 2 7 9 Stock and stores .. .. .. .. 5,302 0 5 Payments in advance .. .. .. 450 15 2 Survey costs, Suspense Account .. .. 89 14 9 Survey charges: Endowment lands .. .. 89 14 9 Debtors — £ s. d. Creditors— £ s. d. Accrued revenue .. .. 5,271 2 6 Accrued interest .. .. 1,132 18 3 Departmental .. .. 276 19 3 Departmental .. .. 234 5 6 Sundry .. .. .. 1,787 1 5 Sundry .. .. 313 6 7 " 7,335 3 2 1,680 10 4 Sinking Fund investments .. .. .. 193,166 4 5 Treasury Adjustment Account .. .. 35,668 11 3 Writings-off, Suspense Account .. .. 2 7 9 £760,661 9 5 £760,661 9 5 L. B. Campbell, Secretary. William C. Smith, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Part IV]. —J. H. Fowler, Controller and AuditorGeneral, 15— B. 1 [PT. IV].

113

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1937.

Dr. £ s. d. Cr. £ s. d. Balance brought down .. .. .. 61.5,246 5 5 Rent of buildings .. .. .. .. 1,061 22 Depreciation .. .. .. .. 7,363 1 9 Territorial revenue .. .. .. .. 18 8 0 Interest on capital .. .. .. .. 3,693 3 3 Balance carried down .. .. .. 625,223 0 3 £626,302 10 5 £626,302 10 5 £ s. d. Profits from special accounts—• £ s. d. Balance brought down .. .. .. 625,223 0 3 Rabbit-destruction, poisons, and poison-mixing Losses from special accounts — depots .. .. . . .. 202 5 8 Experimental farms and 'areas, quarantine- Te Kauwhata Horticultural Station .. .. 51 4 8 stations, poultry-station, and cattle-dip .. 2,854 11 10 Balance .. .. .. .. .. 633,294 8 1 Ruakura Farm of Instruction — £ s. d. Farm working .. . . 536 6 11 Experimental, educational, and hostel .. .. 4,933 19 5 5,470 6 4 £633,547 18 5 £633,547 18 5

Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by other Departments ; (b) interest on capital.

114

Particulars. Head Office. "Division!' Dairy Divlaion - riellls Division. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Personal services and locomotion .. 32,226 10 9 116,961 6 4 19,754 6 11 54,993 7 9 34,407 16 2 258,343 7 11 General establishment (office rents, 13,693 0 9 1,085 12 7 263 18 1 112 7 8 477 4 8 15,632 3 9 printing, &c.) Investigation and works for the 223 8 2 691 9 0 91 7 7 3,956 7 1 7,354 8 1 12,316 19 11 improvement of agricultural knowledge Control and destruction of diseases .. 45,348 12 5 91 9 0 .. .. 45,440 1 5 and pests Grading, testing, and laboratory 728 5 8 2,598 14 7 .. .. .. 3,327 0 3 services to improve agricultural knowledge and the standard of agricultural exports Executive Commission of Agriculture 7,178 19 2 .. .. .. .. 7,178 19 2 Carriage of lime and fertilizers .. 233,260 4 6 .. .. .. .. 233,260 4 6 Carriage of farm products.. .. 50,175 16 3 .. .. .. .. 50,175 16 3 Subsidy on superphosphate deliveries 10,833 13 5 .. .. .. .. 10,833 13 5 Guarantee on shipments of fruit .. .. .. 14,893 19 10 .. .. 14,893 19 10 Grants to Massey Agricultural College 14,234 3 10 .. .. .. .. 14,234 3 10 Grants to Lincoln Agricultural College 458 16 7 .. .. .. .. 458 16 7 Compensation under the Stock Act .. 11,072 9 8 .. .. .. 11,072 9 8 Compensation under the Slaughtering .. 26,275 15 1 .. .. .. 26,275 15 1 and Inspection Act Flock House Station .. .. .. . • • • • • 533 1 9 533 1 9 363,012 19 1 204,033 19 8 35,095 1 5 59,062 2 6 42,772 10 8 703,976 13 4 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Control and destruction of diseases .. .. .. .. 956 7 5 956 7 5 and pests Grading, testing, and laboratory .. .. .. 34,754 8 8 841 17 0 35,596 5 8 services to improve agricultural knowledge and the standard of agricultural exports Interest on sundry advances .. .. 1147 .. .. .. 1147 Refund of advances for purchase of 1700 .. .. .. .. 17 00 fertilizers Fees under the Fertilizers Act . . . . .. . . .. 524 10 7 524 10 7 Fees under the Stock Remedies Act .. 139 13 6 .. .. .. 139 13 6 Fees under the Dairy Industry Act. . .. 2,246 10 0 .. 327 11 8 .. 2,574 1 8 Fees under the Stock Act .. . . 960 3 0 .. . . . . 960 3 0 Fees under the Slaughtering and .. 46,347 1 8 .. .. .. 46,347 1 8 Inspection Act Fees under the Orchard and Garden .. .. 1,603 18 10 .. .. 1,603 18 10 Diseases Act Fees under the Margarine Act .. .. .. .. 3 0 0 . . 3 0 0 Fees under the Veterinary Surgeons .. 6110 .. .. .. 6110 Act Balance carried down .. .. 362,995 19 1 154,332 5 11 33,491 2 7 23,977 2 2 40,449 15 8 615,246 5 5 363,012 19 1 204,033 19 8 35,095 1 5 59,062 2 6 42,772 10 8 703,976 13 4

B.—l [Pt. IV],

DEPARTMENT OF AGRICULTURE—continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1937.

115

Motuihi cj nmps Teinnri Mamaku Farm. Marten Area. "S° **"• Station. station. Dr. Stock, 1st April, 1936— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock . . . . .. 352 IS 0 20 0 0 24 5 0 55 10 0 422 6 0 . . 874 16 0 Farm crops and stores* .. 159 0 0 18 2 8 20 9 3 55 0 8 144 5 0 0 10 0 397 7 7 Wages .. .. 377 12 5 433 18 0 279 6 3 341 9 7 483 19 11 76 11 5 1,992 17 7 Purchase of live-stock .. . . 61 13 2 .. .. 15 0 0 .. .. 76 13 2 Launch and steamer services .. .. ■ . 88 3 0 546 9 2 . . .. 634 12 2 Manures and seeds .. .. 50 19 7 3 11 6 .. .. . . . • 54 11 1 Purchase of foodstuffs . . .. 9 0 5 . . 109 4 4 191 16 2 541 14 3 . . 851 15 2 Cartage and sundries .. .. 38 0 1 14 2 0 25 5 1 38 5 2 119 6 5 23 9 8 258 8 5 Balance carried down .. .. .. • • • • • • 57 0 10 62 10 5 119 11 3 1,049 0 8 489 14 2 546 12 11 1,243 10 9 1,768 12 5 163 1 6 5,260 12 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. 220 4 5 456 0 10 84 11 1 533 0 1 .. .. 1,293 16 5 Repairs and maintenance .. 15 17 1 4 1 5 3 14 7 219 16 3 195 17 5 1 19 10 441 6 7 Management .. .. .. 50 0 0 30 0 0 25 0 0 20 0 0 50 0 0 5 0 0 180 0 0 Rent . .. •• •• 60 00 30 00 .. 600 .. 96 00 Depreciation .. . . ■ • 62 7 1 18 6 0 17 0 10 146 10 3 145 5 0 48 7 0 437 16 2 Interest .. 160 11 0 6 15 9 32 2 0 138 17 9 88 0 0 17 18 6 444 5 0 Administration.. .. .. 16 5 0 6 0 0 10 0 6 19 16 5 26 0 0 2 17 0 80 18 11 525 4 7 581 4 0 202 9 0 1,078 0 9 511 2 5 76 2 4 2,974 3 1 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales of live-stock .. .. 309 3 0 .. . . 87 0 11 532 12 8 .. 928 16 7 Sales of produce .. .. 30 0 1 .. .. .. 611 9 8 . . 641 9 9 Fees and certificates .. .. •• •• 414 15 9 455 14 3 .. 162 11 6 1,033 1 6 Sundries .. .. •• •• 2 14 11 .. 7 13 7 .. 10 8 6 Stock 31st March, 1937— Live-stock .. .. .. 316 0 0 17 10 0 29 5 0 88 15 0 504 0 0 .. 955 10 0 Farm crops and stores . . 173 13 2 16 3 4 15 6 2 79 0 6 112 16 6 0 10 0 397 9 8 Balance carried down .. .. 220 4 5 456 0 10 84 11 1 533 0 1 .. .. 1,293 16 5 1,049 0 8 489 14 2 546 12 11 1,243 10 9 1,768 12 5 163 1 6 5,260 12 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. •• •• •• •• 57 0 10 62 10 5 119 11 3 Balance (losses) .. .. 525 4 7 581 4 0 202 9 0 1,078 0 9 454 1 7 13 11 11 2,854 11 10 525 4 7 581 4 0 202 9 0 1,078 0 9 511 2 5 76 2 4 2,974 3 1 * Difference between opening stocks on 1st April, 1936, and closing stocks at 31st March, 1936, is due to the capitalization of stores.

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE—continued. RABBIT DESTRUCTION, POISONS, POISON-MIXING DEPOTS, AND SODIUM CHLORATE. Working Account and Profit and Loss Account for the Year ended 31st March, 1937.

£ s. d. Profits .. .. .. 492 17 8 Losses .. .. 290 12 0 Net profit . . .. £202 5 8

116

Auckland r» i • • Sodium Frankton kaikoura Wellington Distributions, «.iJSSS™ t , Chlorate. Junction Depot. Depot. District Poisons. Carbon JJ.striDutions, xotai. Bisulphide. Strychnine. [ >r • £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. Stock, 1st April, 1936 .. 993 6 8 471 2 3 13 9 7 23 17 8 158 11 8 1,351 15 10 3,012 3 8 Wages .. .. .. 600 39 18 0 300 .. 200 .. 50 18 0 Purchase of poisons .. .. .. .. • 175 10 4 2,394 10 3 2,570 0 7 Sugar, pollard, &c. .. .. 27 5 1 .. .. .. .. 27 5 1 Sundries .. .. .. 6 16 11 .. .. .. .. 6 16 11 Packing, cartage, &c. .. 4 0 11 37 15 1 1 16 6 2 14 7 8 15 10 81 5 7 136 8 6 Transfers (in) .. .. .. .. 9 11 8 35 9 7 .. 103 19 2 149 0 5 Balance carried down .. 26 1 9 54 9 4 3 3 7 24 19 1 23 7 7 869 3 7 1,001 4 11 1,029 9 4 637 6 8 31 1 4 87 0 11 368 5 5 4,800 14 5 6,953 18 1 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales, poisons, &c. .. 325 3 11 272 17 8 17 7 4 77 14 8 177 11 11 2,752 0 3 3,622 15 9 Transfers (out) .. .. ., 40 11 3 .. . . 4 10 0 103 19 2 149 0 5 Stock, 31st March, 1937 .. 704 5 5 323 17 9 13 14 0 9 6 3 186 3 6 1,944 15 0 3,182 1 11 1,029 9 4 637 6 8 31 1 4 87 0 11 368 5 5 4,800 14 5 6,953 18 1 Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Repairs and maintenance .. . . 5 13 0 55 6 10 .. . . . . 60 19 10 Management .. .. 15 0 0 30 0 0 1 15 0 7 0 0 15 0 0 270 0 0 338 15 0 Depreciation .. .. . 145 12 1 1 5 0 .. . . . . 146 17 1 Interest .. .. 36 10 69 5 3 0 17 8 0 16 6 765 70 06 184 7 4 Administration .. .. 6 10 0 3 15 0 0 15 0 0 14 0 3 12 0 52 14 0 68 0 0 Balances (profit) .. . . ,. . . . . 16 8 7 . . 476 9 1 492 17 8 57 11 0 254 5 4 59 19 6 24 19 1 25 18 5 869 3 7 1,291 16 11 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balances brought down .. 26 1 9 54 9 4 3 3 7 24 19 1 23 7 7 869 3 7 1,001 4 11 Balances (loss) .. 31 9 3 199 16 0 56 15 11 .. 2 10 10 .. 290 12 0 57 11 0 254 5 4 59 19 6 24 19 1 25 18 5 869 3 7 1,291 16 11 • -f I

B.—l [PT. IV],

DEPARTMENT OF AGRICULTURE—continued. RUAKURA FARM OF INSTRUCTION. Experimental, Educational, and Hostel Section Revenue Account for the Year ended 31st March, 1937.

£ s. d. Gross losses .. .. 2,692 5 4

Profit and Loss Account for the Year ended 31st March, 1937.

117

I Agricultural „ p _ ] Orchard and , Education: Experimental. "school ! Homestead. Vegetable Visitors. 1 Total. j General. • j Garden. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock at 1st April, 1936 .. . . .. 49 3 8 29 14 4 4 0 0 136 16 8 .. 219 14 8 Purchases .. . . .. . . 28 11 9 12 0 8 208 7 9 . . .. 249 0 2 Labour .. .. .. .. 3 13 6 268 2 2 150 14 5 440 15 4 202 11 0 .. 1,065 16 5 Salaries .. .. .. 166 4 5 257 11 5 924 17 9 .. 3 18 2 118 13 5 1,471 5 2 Horse labour .. .. .. 39 35 422 8 13 0 826 283 .. 62 94 Repairs and sundries paid for .. 26 1 2 35 1 8 188 15 6 60 15 9 9 11 7 .. 320 5 8 Repairs and sundries from farm .. 10 8 5 .. 211 3 3 6 14 10 0 14 9 .. 229 1 3 Peed purchased .. .. .. .. 32 6 0 .. . . .. , , 32 6 0 Produce from farm .. .. .. 118 14 10 .. 451 15 8 .. 0 4 0 570 14 6 Store issues .. .. .. . . 34 7 7 10 10 2 127 7 3 1 12 6 .. 173 17 6 245 10 11 828 1 3 1,536 9 1 1,307 19 1 357 12 11 118 17 5 4,394 10 8 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales .. .. .. . . . . 78 14 3 15 16 6 842 10 9 32 1 6 . . 969 3 0 Issues of produce .. .. . . ., 4 14 10 .. 313 0 0 68 7 2 .. 386 2 0 Stock at 31st March, 1937 . . . . . . 187 3 0 26 4 0 4 0 0 129 13 4 . . 347 0 4 Balances (loss) .. .. .. 245 10 11 557 9 2 1,494 8 7 148 8 4 127 10 11 118 17 5 2,692 5 4 245 10 11 828 1 3 1,536 9 1 1,307 19 1 357 12 11 118 17 5 4,394 10 8

Experimental, —— Farm Working Account. Educational, and Total. Hostel Section. J )r - _ £ s. d. £ s. d. £ s. d. Trading Account: Balance, being gross loss brought forward .. .. 2,692 5 4 2,692 5 4 Interest .. .. .. .. .. .. .. 1,806 10 1 903 5 1 15 2 Depreciation .. .. .. .. .. .. 325 9 0 650 17 11 976 6 11 Carpenter's Shop Working Account . . .. .. .. 31 2 0 31 2 0 62 4 0 Electric Light Working Account .. .. .. .. 19 12 7 39 5 3 58 17 10 Motor-vehicles Working Account .. .. .. .. 75 15 1 37 17 6 113 12 7 Water-supply Working Account .. .. .. .. 32 9 5 32 9 5 64 18 10 Office and management expenses .. .. .. .. 159 3 8 477 10 10 636 14 6 Head Office administration .. .. .. .. .. 138 12 2 69 6 1 207 18 3 2,588 14 0 4,933 19 5 7,522 13 5 Or. £ s. d. £ s. d. £ s. d. Trading Account —Balance, being gross profit brought forward .. 2,480 1 2 Less gross loss .. .. .. .. .. .. 709 6 5 1,770 14 9 . . 1,770 14 9 Rents .. .. .. .. .. .. .. 281 12 4 .. 281 12 4 Balance, being net loss .. .. .. .. .. 536 6 11 4,933 19 5 5,470 6 4 2,588 14 0 4,933 19 5 7,522 13 5

B.—l [Pt. IV]

DEPARTMENT OF AGRICULTURE.— continued. RUAKURA FARM OF INSTRUCTION— continued. Farm Trading Account for the Year ended 31st March, 1937.

118

Milk-production Herd. | j Experimental, — Apiary. 16 Herd! Sto™. Pig8 ' Poultly ' Sheep ' HoS Totals - I W Grand Total9 ' Shed 1. Shed 2. : ! Sections. , « ! ! T) r £ s. d. £ s. d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock at 1st April, 1936 .. 98 2 8442 0 04,647 6 34,010 0 0 558 14 10 .. .. 355 10 11 65 4 32,158 16 9288 5 012,624 0 8 219 14 812,843 15 4 Purchases 99 0 0 147 0 01,409 2 3 .. .. 10 10 0 10 10 01,459 12 0 54 3 6 3,189 17 9 249 0 2 3,438 17 11 T „ hmir " ' 15 8 8 . 891 18 6 245 10 0 16 17 0 589 1 6182 8 5 460 10 4 52 12 9 244 15 2 29 13 4 2,728 15 81,065 16 5 3,794 12 1 sTi aries 6 18 4 .. 174 10 11 101 0 11 119 14 5 122 3 0 56 9 0 136 3 5 6 18 4 50 6 9 13 2 6 787 7 71,471 5 2 2,258 12 9 Horse labour " •• •• 121 14 11 20 10 0 3 17 3 17 19 2 0 1 0 8 17 2 0 2 3 17 15 7 .. 190 17 4 62 9 4 253 6 8 Repairs and sundries paid for .. 9 15 5 25 10 11 47 9 8 81 13 5 109 19 8 1 14 6 99 7 11 4 16 2 116 18 11 45 10 10 542 17 5 320 5 8 863 3 1 Repairs and sundries from farm 0 3 10 .. 221 15 6 1 8 0 0 7 5 23 12 6 42 19 9 18 18 0 .. 8 16 7 14 3 10 332 5 5 229 1 3 561 6 8 Feed purchased •• 79 111 .. 61 1 8 .. 563 7 1 51 10 8 .. 87 14 7 842 15 11 32 6 0 875 111 Pastures and produce from farm .. 206 12 11 .. 471 1 5 .. 199 4 10 69 11 6 73 6 6 2 5 4 551 0 2 98 5 2 1,671 7 10 570 14 6 2,242 2 4 Stores issues 0 1 9 .. 212 7 4 3 16 4 .. 18 2 11 17 4 9 13 17 9 1 5 11 22 12 8 1 0 5 290 9 10 173 17 6 464 7 4 Balances (profit) " .. 149 9 1 .. .. 58 9 5 119 4 3125 7 10 .. .. 2,027 10 7 .. 2,480 1 2 .. 2,480 1 2 120 15 3 906 17 56,295 4 45,126 18 32,248 16 01,260 9 6495 16 91,740 9 1195 5 86,658 5 2631 19 225,680 16 74,394 10 830,075 7 3 n r £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. o, ' 78 16 0 32 17 5 41 13 8 463 14 3 11 2 0 964 14 0461 9 3 893 0 9 33 3 33,498 11 11 4 7 8 6,483 10 2 969 3 0 7,452 13 2 Issues of produce 7 6 8 .. 1,557 15 7 7 5 01,488 15 1 295 15 6 34 7 6 82 1 6 43 7 10 149 12 9 1 0 0 3,667 7 5 386 2 0 4,053 9 5 Horse labour ' • ■ • • • ■ • • • • • • • • • • • • ■ • .. 285 6 6 285 6 6 .. 285 6 6 SwlT Mist March 1937 7 13 6874 0 0 4,695 15 14,402 3 0 748 18 11 .. ... 396 19 0 58 11 13,010 0 6341 5 014,535 6 1 347 0 414,882 6 5 Balances (loss). !! 26 19 1 .. .. 253 16 0 .. .. .. 368 7 10 60 3 6 .. .. 709 6 52,692 5 4 3,401 11 9 120 15 3906 17 56,295 4 45,126 18 32,248 16 01.260 9 6495 16 91,740 9 1195 5 86,658 5 2631 19 225,680 16 74,394 10 830,075 7 3 £ s. d. £ s. d. £ s. d. Gross losses carried forward to .. .. •• •• -• •• •• •• •• 709 6 5 2,692 5 4 3,401 11 9 Profit and Loss Account ] Gross profits carried forward to .. •• . ! •• •• •• •• •• •• •• •• 2,480 1 2 .. 2,480 1 2 Profit and Loss Account Gross loss carried forward to .. .. .. .. .. . • . • •• -• •• •• 1,770 14 9I2, 692 5 4 921 10 7 Profit and Loss Account ! . (profit) 1 (loss) (loss)

B.—l [Pt. IV].

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1937.

£ s. d. Profit .. .. .. 688 6 9 Loss .. .. .. 837 2 1 Net Profit .. , . £51 4 8

119

J General. Vineyard. Wine Cellar. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1936 .. .. .. .. 545 3 2 115 0 1 13,161 7 0 13,821 10 3 Wages and salaries .. .. .. .. 962 18 1 1,056 4 11 711 8 11 2,730 11 11 Inter-section transfers .. .. .. .. .. 283 0 0 177 0 0 460 0 0 Vineyard .. .. .. .. .. .. .. 1,899 14 4 1,899 14 4 Sundry purchases, &c. .. .. .. 109 11 4 13 6 11 153 1 3 275'19 6 Cartage and freight .. .. .. .. 22 14 10 5 10 6 260 6 1 288 11 5 Purchase of sugar .. .. .. . . . . . . 641 15 6 641 15 6 Purchase of manures and seeds .. .. .. 4 6 3 81 14 7 .. 86 0 10 Purchase of bottles and corks .. .. ., .. .. 458 12 1 458 12 1 Purchase of cases, cartons, and straws .. .. .. .. 140 1 0 140 1 0 Purchase of live-stock .. .. .. . . 415 10 6 . . .. 415 10 6 Balance carried down .. .. .. .. .. 2,072 9 8 2,072 9 8 2,060 4 2 1,554 17 0 19,675 15 10 23,290 17 0 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. 325 2 5 1,381 17 9 .. 1, 707 0 2 Repairs and maintenance .. .. .. 71 13 11 10 9 10 11 16 8 94 0 5 Depreciation . . .. .. .. .. 63 19 3 76 12 10 155 13 0 296 5 1 Interest .. .. .. .. .. 83 1 3 57 13 3 646 15 0 787 9 6 Management— Salaries and expenses .. .. .. .. 70 14 10 282 19 2 432 6 0 786 0 0 Other charges .. .. .. .. 22 10 5 90 1 6 137 12 3 250 4 2 Balance (profit) .. .. .. .. .. .. .. 688 6 9 688 6 9 637 2 1 1,899 14 4 2,072 9 8 4,609 6 1 Or. £ s. d. £ s. d. £ s. d. £ s. d. Sales of firewood .. .. .. .. 47 4 4 . 47 4 4 Sales of stock .. .. .. .. .. 364 0 1 . . . . 364 0 1 Sales of produce and sundries .. .. .. 94 18 7 77 7 4 18 1 1 190 7 0 Sales of bulk wine .. .. .. .. .. .. 3,532 II 7 3,532 11 7 Sales of case wine .. .. .. .. .. .. 4,433 6 2 4,433 6 2 Inter-section transfer .. .. .. .. 565 0 0 . . .. 565 0 0 Stock, 31st March, 1937 .. .. 663 18 9 95 11 11 11,691 17 0 12,451 7 8 Balance carried down .. .. .. .. 325 2 5 1,381 17 9 .. 1,707 0 2 2,060 4 2 1,554 17 0 19,675 15 10 23,290 17 0 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. 2,072 9 8 2,072 9 8 Wine cellar .. .. .. .. .. .. 1,899 14 4 .. 1,899 14 4 Balance (loss) .. .. .. .. .. 637 2 1 .. .. 637 2 1 637 2 1 1,899 14 4 2,072 9 8 4,609 6 1

B.—l [Pt. IV

DEPARTMENT OF AGRICULTURE— continued. Balance-sheet as at 31st March, 1937.

A. S. Houston, Accountant, Department of Agriculture. I hereby certify that the Revenue Account, Working Accounts, Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— J. H. Fowlek, Controller and Auditor- General.

120

Experimental Farms • R<l x, w+ and Areas, Quaran- 5£v «25 Ruakura Farm Te Kauwhata Other than tine Stations, of Horticultural "Special" Total. Poultry Station, ! ° g Instruction. Station. Undertakings. and Cattle-dip. | -depots. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital (includes Public Works Fund capital, £183,545 10s. 3d.) .. .. .. 10,678 2 4 4,576 5 6 64,995 15 6 19,014 17 7 114,823 12 2 214,088 13 1 Sundry creditors — General .. .. .. .. .. .. .. .. .. 61 4 7 17 5 8 70 13 6 68 15 2 31,522 0 11 31,739 19 10 Departmental .. .. .. .. .. .. .. .. 4 9 0 460 2 3 76 19 2 28 12 0 34,323 7 10 34,893 10 3 Amounts received in advance .. .. .. .. .. .. .. 22 0 0 .. 99 0 0 1 17 6 4,442 16 9 4,565 14 3 Writing-ofi Reserve .. .. .. .. .. . . .. .. . . . • • • • • 645 18 10 645 18 10 Treasury Adjustment Account .. .. .. .. .. .. .. 3,045 12 5 .. 5,656 15 6 .. 572,782 9 8 581,484 17 7 Profit and Loss Account .. .. .. .. .. .. .. .. .. 202 5 8 .. 51 4 8 .. 253 10 4 13,811 8 4 5,255 19 1 70,899 3 8 19,165 6 11 758,540 6 2 867,672 4 2 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. .. .. .. 2,352 4 6 300 0 0 35,926 2 0 113 10 0 41,530 4 5 80,222 0 11 Permanent improvements .. .. .. .. .. .. .. 6,391 5 4 1,080 11 10 12,294 11 1 4,441 16 10 10,717 18 5 34,926 3 6 Furniture, fittings, and fixtures .. .. .. .. .. .. .. 106 120 234 16 8 11 4 0 4,117 0 7 4,365 3 9 Libraries .. .. .. .. .. .. .. .. .. 0 2 0 .. 28 5 4 10 13 3 3,219 4 8 3,258 5 3 Technical instruments and equipment .. .. .. .. .. .. 168 .. .. 659 3,383 9 3 3,391 1 8 Mechanical office appliances .. .. .. .. .. .. .. .. • . .. .. 207 1 3 207 1 3 Implements and tools .. .. .. .. .. .. .. .. 575 13 8 12 9 9 1,435 0 10 1,965 12 8 2,770 8 10 6,759 5 9 Transport .. .. .. .. .. .. .. .. .. 3 10 0 .. 56 14 4 .. 10,344 0 0 10,404 4 4 Sundry advances .. .. .. .. .. .. .. .. .. .. .. .. 27 1 7 27 1 7 Live-stock .. .. .. .. .. .. .. .. .. 955 10 0 .. 9,093 14 6 559 4 0 30,364 2 0 40,972 10 6 Farm crops and stores .. .. .. .. ., .. .. .. 397 9 8 3,182 111 5,926 10 9 11,906 11 1 8,143 1 2 29,555 14 7 Sundry debtors — General .. .. .. ... .. .. .. .. .. 244 19 0 7 13 9 213 13 1 30 3 7 12,612 0 7 13,108 10 0 Departmental .. .. .. .. .. .. .. .. 33 15 2 21 8 0 0 1 0 23 18 11 5,228 7 10 5,307 10 11 Amounts paid in advance .. .. .. .. .. .. .. .. .. .. .. 766 766 Deposits .. .. .. .. .. .. .. .. . • . • • • 209 11 9 .. .. 209 11 9 Profit and Loss Account .. .. .. .. .. .. .. .. 2,854 11 10 -. 5,470 6 4 .. 625,223 0 3 633,547 18 5 Writing-off Suspense .. .. .. .. •. .. . • • • • • • • 9 16 0 .. 645 18 10 655 14 10 Treasury Adjustment Account .. .. .. .. .. .. .. • . 650 11 10 .. 96 6 10 . . 746 18 8 13,811 8 4 5,255 19 1 70,899 3 8 19,165 6 11 758,540 6 2 867,672 4 2

B.—l [PT. IV],

DEPARTMENT OF AGRICULTURE —continued. NAURU AND OCEAN ISLANDS ACCOUNT. Revenue Account for the Year ended 31st Makch, 1937. Dr. £ s. d. Cr. £ s. d. Interest on debentures .. .. .. 13,973 14 10 Annual payment from British Phosphate CoinAdministration charge .. .. .. 500 0 0 mission (in sterling) .. .. .. 35,848 11 2 Audit fee .. .. .. .. .. 5 0 0 Exchange on annual payment .. .. .. 8,782 17 11 Balance to Appropriation Account .. .. 30,152 14 3 £44,631 9 1 £44,631 9 1 Appropriation Account for the Year ended 31st March, 1937. £ s. d. " £ s. d. Redemption of debentures .. .. .. 21,240 0 0 Balance, Ist April, 1936 .. .. .. 23,955 5 4 Balance, 31st March, 1937 .. .. .. 32,867 19 7 Revenue Account .. .. .. .. 30,152 14 3 £54,107 19 7 £54,107 19 7 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital: Debentures at 3 J per cent. .. .. 389,675 0 0 Share (16 per cent.), Nauru and Ocean Islands Interest accrued but not due .. .. .. 2,802 9 2 Phosphate Rights (at cost) .. .. .. 565,040 0 0 Reserve Account .. .. .. .. 175,365 0 0 Proportion of annual payment from British PhosAppropriation Account .. .. .. 32,867 19 7 phate Commission accrued but not due .. 26,886 8 5 Cash (Loans Redemption Account) .. .. 8,784 0 4 £600,710 8 9 £600,710 8 9 Notes. —(1) New Zealand's share of the profits earned by the Commission has been used for capital developments, but is not included in these accounts ; (2) the accounts of the British Phosphate Commission for the year ended 30th June, 1936, are published herewith. A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon. —J. H. Fowler, Controller and Auditor-General. THE BRITISH PHOSPHATE COMMISSIONERS. Trading Account for the Year ended 30th June, 1936. Dr. £ s. d. Cr. £ s. d. F.o.b. cost of phosphate, including interest on Phosphate sales and sundry credits, less freight capital, contribution to a sinking fund for the and insurance, &c. .. .. .. 835,147 16 8 redemption of capital, and other charges in accordance with Article 11 of the agreement of the 2nd July, 1919 .. .. .. 828,817 10 4 Balance .. .. .. .. .. 6,330 6 4 £835,147 16 8 £835,147 16 8 Transferred to Government Appropriation Ac- £ s. d. £ s. d. count .. .. .. .. .. 21,588 13 7 Balance brought forward at Ist July, 1935 ' .. 20,256 7 1 Balance carried forward .. .. .. 4,997 19 10 Balance for year ended 30th June, 1936 .. 6,330 6 4 £26,586 13 5 £26,586 13 5 Z Balance-sheet as at 30th June, 1936. Liabilities. £ s. d. | Assets. £ s. d. United Kingdom Government .. .. 1,352,077 710 Nauru and Ocean Island phosphate rights, Commonwealth Government .. .. 1,352,077 710 buildings and plant, ships, investments and New Zealand Government .. .. 515,077 3 9 deposits, less reserves for depreciation and — : other charges in accordance with Article 11 3,219,231 19 5 of the agreement of the 2nd July, 1919 .. 3,310,821 5 8 Sinking fund for redemption of capital .. 312,268 0 7 Sundry debtors and phosphate on consignment 385,132 7 1 Sundry creditors and outstandings .. .. 487.239 16 3 Voyages in progress .. .. .. 10,240 18 4 Government Appropriation Account .. 25,000 0 0 Phosphate and goods in transit .. .. 136,291 12 8 Trading Account, balance carried forward .. 4,997 19 10 Stocks at Nauru, Ocean Island, and elsewhere 162,916 0 1 Cash at banks and in hand .. .. 43,335 12 3 £4,048,737 16 1 £4,048,737 16 1 We have examined the foregoing Balance-sheet with the books and vouchers of the British Phosphate Commissioners and the audited accounts from London. We have accepted the certificates of officers of the Commissioners for the valuation of the stocks. We have obtained all the information and explanations we have required. In our opinion the Balance-sheet is properly drawn up so as to exhibit a true and correct view of the state of the Commissioners' affairs according to the best of our information and the explanations given to us and as shown by the books of the Commissioners. Kent, Brierley, and Sully, Chartered Accountants (Aust.), Auditors. 16— B. 1 [PT. IV],

121

B.—l [PT. IV],

DEPARTMENT OF AGRICULTURE—continued. MOUMAHAKI ENDOWMENT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1937. Receipts. Payments. £ s. d. Balance : Cash in Treasury Deposit Administration expenses under section 4, Land Laws Account at Ist April, 1936 — £ s. d. £ s. d. Amendment Act, 1927 .. .. .. 31 12 5 Capital .. .. .. .. 994 12 10 Refund to vote " Agriculture "of expenditure on Revenue .. .. 74 1 0 agricultural instruction under section 130 (3), 1,068 13 10 Reserves and other Lands Disposal and Public Rents from leases .. .. .. .. 632 8 11 Bodies Empowering Act, 1924 .. .. 700 0 0 Interest on investments .. .. .. 34 0 0 Balance: Cash in Treasury Deposit Account at 31st March, 1937— £ s. d. Capital .. .. .. . . 994 12 10 Revenue .. .. .. 8 17 6 1,003 10 4 £1,735 2 9 £1,735 2 9 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Administration expenses under section 4, Land Laws Balance brought forward .. . . 1. 302 4 0 Amendment Act, 1927 .. .. .. 31 12 5 Accrued rent and interest in building .. .. 899 9 1 Expenditure in connection with agricultural Interest on investments .. .. .. 34 0 0 instruction under section 130 (3), Reserves and other Lands Disposal and Public Bodies Empowering Act, 1924 . . .. .. .. 700 0 0 Remission of rent, Land Board .. .. .. 1,273 1 4 Balance carried forward .. .. .. 230 19 4 £2,235 13 1 £2,235 13 1 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital ■■ .. •• 22,365 4 6 Land: Capital value of leases .. .. .. 19,900 0 0 Rents charged in advance .. .. .. 225 0 0 Motor-car and sundry assets .. .. .. 5 110 Revenue Account .. .. .. .. 230 19 4 Sundry debtors— Sale of buildings not yet payable .. .. 1,229 15 9 Principal instalments on buildings .. .. 240 15 11 Rent .. .. .. .. .. 437 8 11 Interest accrued but not due on investments .. 4 111 Cash in Treasury Deposit Account, 31st March,'l937— £ s. d. Capital .. .. .. 994 12 10 Revenue .. .. .. 8 17 6 1,003 10 4 £22,821 3 10 £22,821 3 10 A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

122

B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE—continued. THE ORCHARD-TAX ACT, 1927, DEPOSIT ACCOUNT. Revenue Account for the Year ended 31st March, 1937.

Appropriation Account for the Year ended 31st March, 1937.

Balance-sheet as at 31st March, 1937.

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

123

Purposes Fireblight-tax under Section 4. Tax — Total. section's Waimea. Christchurch. Marlborough. Gisborne. Itangiora. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Expenses of collection .. .. 537 8 6 0 15 0 14 1 0 2 13 6 2 16 6 2 17 0 560 11 6 Balance to Appropriation Account .. 1,524 13 2 .. 42 10 7 16 19 11 12 2 3 20 5 5 1,616 11 4 2,062 1 8 0 15 0 56 11 7 19 13 5 14 18 9 23 2 5 2,177 2 10 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Tax levied under sections 3 and 4 (includ- 2,234 8 10 .. 60 19 10 21 15 9 16 6 4 24 18 7 2,358 9 4 ing penalty) Less penalties allowed on prompt payment 172 72 .. 483 224 177 1162 182 16 2,062 1 8 .. 56 11 7 19 13 5 14 18 9 23 2 5 2,176 7 10 Balance to Appropriation Account .. .. 0 15 0 .. .. .. •• 0150 2,062 1 8 0 15 0 56 11 7 19 13 5 14 18 9 23 2 5 2,177 2 10

General Fireblight-tax under Section 4. Purposes ° Tax t Total. Section3 Waimea. Christchurch. Marlborough. Gisborne. Bangiora. Br. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936 Tax irrecoverable, written off .. 22 4 2 3 16 6 .. .. .. ■ • 26 0 8 Fruitgrowers'Federation, Fireblight Corn- 1,679 11 4 8 17 9 48 1 2 17 12 3 .. .. 1,754 2 6 mittee, and Department of Scientific and Industrial Research Revenue Account .. .. .. .. 0 15 0 .. . . .. .. 0 15 0 Balance .. .. .. .. 1,962 5 2 .. 53 4 3 17 11 5 12 2 3 20 5 5 2,065 8 6 3,664 0 8 13 9 3 101 5 5 35 3 8 12 2 3 20 5 5 3,846 6 8 Or. £ s. d. £ s. d. £ s. d £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1936 .. .. 2,139 7 6 13 9 3 58 14 10 18 3 9 .. .. 2,229 15 4 Revenue Account .. .. .. 1,524 13 2 .. 42 10 7 16 19 11 12 2 3 20 5 5 1,616 11 4 3,664 0 8 13 9 3 101 5 5 35 3 8 12 2 3 20 5 5 3,846 6 8

Purposes Fireblight-tax under Section 4. Tax Total. under Waimea. Christchurch. Marlborough. Gisborne. Rangiora. section o. Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Creditors: Departmental .. .. 167 15 9 .. 5 12 6 2 2 0 2 16 6 2 17 0 181 3 9 Suspense Accounts .. .. .. 30 17 9 ... 0 5 0 2 11 9 1 19 8 0 11 0 36 5 2 Appropriation Accounts .. .. 1,962 5 2 .. 53 4 3 17 11 5 12 2 3 20 5 5 2,065 8 6 2,160 18 8 .. 59 1 9 22 5 2 16 18 5 23 13 5 2,282 17 5 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sundry debtors — Departmental .. .. .. 483 43 .. 1802 120 206 6110 510 17 11 General .. .. .. .. 368 0 7 .. 14 19 5 1 16 2 2 1 11 6 3 5 393 1 6 Cash in Deposit Account .. .. 1,309 13 10 .. 26 2 2 19 7 0 12 16 0 10 19 0 1,378 18 0 2,160 18 8 .. 59 1 9 22 5 2 16 18 5 23 13 5 2,282 17 5

B.—l [PT. IYJ.

DEPARTMENT OF AGRICULTURE—continued. WERAROA AGRICULTURAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payments. £ s. d. Balance, cash in Treasury Deposit Account, Ist Administration expenses under section 4, Land Laws April, 1936 — £ s. d. Amendment Act, 1927 .. .. .. 81 0 7 Capital .. .. .. 772 6 0 Balance in Treasury Deposit Account, 31st March, Revenue .. .. .. 4,778 7 7 1937— £ s. d. 5,550 13 7 Capital .. .. .. 772 6 0 Rent from leases .. .. .. .. 1,620 11 5 Revenue .. .. .. 6,341 18 5 Interest on investments .. .. .. 24 0 0 .7,114 4 5 £7,195 5 0 £7,195 5 0 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Administration expenses under section 4, Land Gr. £ s. d. Laws Amendment Act, 1927 .. .. 81 0 7 Balance brought forward from previous year .. 8,132 14 5 Remission of rent, Land Board .. .. 1,291 19 0 Accrued rent and interest on buildings .. .. 1,876 16 10 Balance carried forward .. .. .. 8,660 118 Interest on investments .. .. .. 24 0 0 £10,033 11 3 £10,033 11 3 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 37,822 8 7 Endowment lands—• £ s. d. Rents charged in advance .. .. .. 470 0 0 Leased .. .. .. 34,775 0 0 Revenue Account .. .. .. .. 8,660 11 8 Unleased .. .. .. 90 0 0 — 34,865 0 0 Sundry debtors —• Sales of buildings not yet payable .. .. 2,581 6 6 Principal instalments on buildings .. .. 735 17 6 Rent .. .. .. .. .. 1,652 11 6 Administration expenses .. .. .. 12 6 Interest accrued but not due on investments .. 2 17 10 Cash in Treasury Deposit Account, 31st March, 1937— £ s. d. Capital .. .. .. 772 6 0 Revenue .. .. .. 6,341 18 5 • 7,114 4 5 £46,953 0 3 £46,953 0 3 A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

124

B.—l [PT. IV],

DEPARTMENT OF HEALTH. General Revenue Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Bacteriological Laboratory Service: Net cost .. 4,007 5 1 Sera: Net profit on working .. .. .. 278 4 6 Hostel for dental trainees . . .. .. 136 18 4 Contributions by local bodies towards inspection Departmental Institutions: Net services .. .. .. .. .. 11,817 210 cost as per income and Registration and other fees— £ s. d. expenditure accounts — Private hospital license fees .. 601 10 0 St. Helens Maternity Hospital— £ s. d. Medical practitioners £ s. d. Auckland .. .. 8,878 7 8 registration fees .. 825 11 3 Wellington .. .. 8,857 3 7 Less fees paid in Christohurch .. .. 4,966 11 10 advance .. 453 15 11 Dunedin .. .. .. 2,406 3 3 371 15 4 Invercargill .. .. 3,320 11 2 Masseurs registration and examiQueen Mary Hospital, Hanmer 14,018 12 8 nation fees .. .. 231 1 0 42,447 10 2 Nurses and midwives registration Subsidies to Hospital Boards and separate insti- and examination fees .. 1,114 10 6 tutions .. .. .. .. .. 714,770 19 5 Plumbers registration and examiGrants in aid of Medical and Social nation fees .. .. 604 2 6 Belief — Opticians Act registration and Royal New Zealand Society for examination fees .. .. 257 5 0 the Health of Women and £ s. d. Cemeteries Act .. .. 13 12 0 Children .. .. .. 22,683 1 7 Health Act: Bills of health fees 25 5 0 Women's Division, New Zealand Poisons Act .. .. .. 150 12 0 Farmers' Union .. .. 150 0 0 3,369 13 4 University of Otago and Medical Miscellaneous income .. .. .. 83 9 10 Research .. .. 105 19 0 Interest on public moneys .. .. .. 86 4 0 Other grants in aid of medical Excess of income over expenditure, King George and social relief .. .. 3,108 6 8 V Hospital, Rotorua .. .. .. 19 11 0 Relief of indigent persons, in- Balance carried down (being excess of Expenditure eluding hospital treatment for over Income) .. .. .. .. 955,560 8 7 immigrants .. . . 129 13 9 Christmas bonus for outdoor relief recipients .. .. 3,346 15 0 29,523 16 0 Sundry grants to Hospital Boards . . .. 350 0 0 Sundry small grants .. . . .. 395 17 0 School hygiene: Net cost .. .. .. 19,198 12 7 Dental hygiene : Net cost (excluding Dental Hostel) 58,605 17 1 Maori hygiene: Net cost .. .. .. 12,880 510 Maternal welfare— £ s. d. Ante-natal clinics, &c. : Net cost 216 7 5 Committee of inquiry into maternity services .. 77 19 2 294 6 7 Cemeteries Act: Expenses .. . . .. 47 14 0 Dangerous Drugs Act: Net cost* .. .. 7 6 5 Health Act expenses : Net cost — £ s. d. Board of Health expenses .. 168 8 10 Infectious diseases (expenses of preventive measures and in connection with outbreaks) . . 1,080 0 5 Pees for notification of infectious disease .. .. .. 288 5 0 Inspection of vessels (including medical fees and launch-hire) 2,141 6 2 Quarantine expenses (maintenance of stations) .. .. 562 18 0 Other Health Act expenses .. 4,479 10 7 8,720 9 0 Hospitals and Charitable Institutions Act: Private hospitals, licensing expenses of .. .. 5112 0 Poisons Act expenses .. .. .. 339 1 6 Social Hygiene Act: Maintenance of V.D. clinics, including payments for treatment, &c. .. 83 5 3 Sale of Food and Drugs Act: Net cost* .. 604 19 0 Medical Practitioners Act: Expenses of Medical Board, &c. .. .. .. .. 386 8 1 Masseurs Registration Act: Examination expenses, &c. .. .. .. .. 127 18 11 Nurses and Midwives Registration Act: Examination expenses .. .. .. .. 1,806 0 2 Opticians Act: Examination expenses, &c. .. 288 10 2 Plumbers Registration Act: Examination expenses, &c. .. .. .. .. 675 19 2 Transfer and maintenance N.Z. lepers at Makogai 377 17 10 General administration — £ s. d. Salaries and temporary assistance 52,390 14 6 Travelling, transfer, and removal expenses .. .. 5,278 0 1 Office expenses (rent, telephone, postage and telegrams, printing and stationery, &c.) .. 7,909 7 8 Bad debts other than institutional 0 15 10 Law-costs .. .. .. 12 16 10 Carried forward .. .. 65,591 14 11 896,587 19 7 Carried forward .. .. .. 971,214 14 1

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

125

B.—l [PT. IV].

DEPARTMENT OF HEALTH —continued. General Revenue Accounts foe the Year ended 31st March, 1937—continued. £ s. d. £ s. d. £ S. d. Brought forward .. .. 65,591 14 11 896,587 19 7 Brought forward .. .. .. .. 971,214 14 1 General Administration —continued. Reception to members of British Medical Association attending conference .. .. 34 6 6 Rest Home, Otaki: Interest, &c., on land purchased .. 16 11 Scheme for supplying milk to school-children .. .. 6,153 0 9 Expenses of delegates attending overseas conference .. 4 14 6 National Health Insurance Investigation Committee : Expenses of .. .. 13 15 0 Grant to Dr. Duncan, Balneologist, on visit to Europe .. 700 0 0 Grant to nurse attending postgraduate course in England 100 0 0 Committee of inquiry into abortion in New Zealand .. 358 10 2 72,957 8 9 Depreciation on buildings, equipment, &c. (other than amounts charged against specific activities) 1,669 5 9 £971,214 14 1 £971,214 14 I £ s. d. £ s. d. Balance brought down .. .. .. 955,560 8 7 Balance after charging interest on capital .. 963,936 18 5 Interest on capital at 4J per cent, per annum (other than amounts charged against specific activities) .. .. .. 8,376 9 10 £963,936 18 5 £963,936 18 5 SERA BRANCH. Trading and Profit and Loss Accounts for the Year ended 31st March, 1937. Trading Account. £ s. d. £ s. d. Stock on hand, Ist April, 1936 .. .. •• 1,359 10 5 Sales .. .. .. .. .. 5,083 13 6 Purchases .. .. ' •• 4,238 19 2 Stock on hand, 31st March, 1937 .. .. 1,282 14 10 Gross profit .. .• • • •• • • ?67 18 9 £6,366 8 4 £6,366 8 4 Profit and Loss Account. £ s. d. £ S. d. Printing and stationery .. .. -• •• 10 0 0 Gross profit .. .. .. .. .. 767 18 9 Postages .. ■ • • • • • • • 33 19 4 Salaries 372 18 1 Rent .. .. • • • • • • ■ ■ 13 0 0 Telephones .. . • • • • ■ • • 712 6 Interest on capital .. .. • • • • 52 4 4 Net profit transferred to Income and Expenditure Account .. • • • • • • ■ • 278 4 6 £767 18 9 £767 18 9 HOSTEL FOR DENTAL TRAINEES, WELLINGTON. Income and Expenditure Account for the Period ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Provisions .. • • • • • • • • 28 18 10 Excess of expenditure over income carried to Main Salaries and wages .. .. • • • • 25 14 9 Income and Expenditure Account .. .. 136 18 4 Domestic and establishment .. .. • • 31 3 4 Miscellaneous expenditure : Rent .. .. 37111 Depreciation .. • • • ■ • • • • 13 19 6 £136 18 4 £136 18 4

126

B.—l [PT. IVJ.

DEPARTMENT OF HEALTH—continued. KING GEORGE V HOSPITAL, ROTORUA. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Bad debts written off .. .. .. .. 176 14 3 Miscellaneous income .. .. .. .. 196 5 3 Excess of income over expenditure transferred to main Income and Expenditure Account .. .. 19 11 0 £196 5 3 £196 5 3 QUEEN MARY HOSPITAL, HAMMER SPRINGS. Farm Working Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Cr. Live-stock on hand, Ist April, 1936 .. 381 10 7 Supplies to institution— £ s. d. £ s. d. Other stock on hand, Ist April, 1936 .. 75 13 1 Milk .. .. . . .1,146 10 10 457 3 8 Vegetables .. .. .. 93 11 2 Repairs and renewals .. . . 77 17 0 Meat .. .. . . . , 116 8 Seeds and manures .. .. 51 13 10 1,251 8 8 Fodder .. . . . . 116 19 1 Sales— Salaries and wages .. .. .. 652 12 9 Skins .. .. .. 5 11 8 Other expenses .. . . .. 45 19 3 Live-stock .. .. ~ 20 0 0 Live-stock . . . . .. 50 0 0 25 11 8 995 111 Stock on hand, 31st March, 1937— Depreciation .. . . .. .. .. 91 7 1 Live .. .. .. .. 390 5 7 Other.. .. .. ~ 51 6 11 1,543 12 8 441 12 6 Balance carried down . . . . . 175 0 2 £1,718 12 10 £1,718 12 10 £ s. d. £ s. d. Interest on capita! .. , . . . . 84 13 11 Balance brought down . . . . . .. 175 0 2 Balance (profit) . . , . . . 90 6 3 £175 0 2 £175 0 2

127

B.—l [Pt. IV

DEPARTMENT OF HEALTH— continued. QUEEN MARY HOSPITAL, HANMER SPRINGS— continued. Income and Expenditure Account for the Year ended 31st March, 1937, compared with Previous Year.

Average number of occupied beds per day .. .. •• 94-6 Number of patients under treatment .. .. .. • • • • 508 493 Cost per occupied bed per annum .. .. . ■ •• •• "59-7 £241- 3

128

1935-36. Expenditure. 1936-37. 1935 36. Income. , £ s d. £ s. d. £ s. d. Fees receivable— £ s. d. £ s. d. £ s. d. 3,692 2 1 Provisions 3,635 9 10 Mate •• .. 5,352 7 6 9,979 13 4 Salaries and wages 12 '® J » eSS 8 a " 5,336 17 6 703 2 2 Surgery and dispensary .. .. 1 3 ? ;,v ema l c 13,403 4 0 twlhl Establishment i". s',047 17 2 AHWl 659 " 3 213 15 10 Miscellaneous maintenance .. .. 79 15 8 24 565 12 n 7 4 Ex Service patients !! 1! 773 16 11 Depreciation — ' 2 « 17 11 Examination of pensioners 25 ° 9 ,0 715 18 7 2 ' 17 ? I 1! 2 ' X 25 11 6 28 8 4 Farm Working Account ' 90 6 3 1,338 19 1 Other improvements " .! 1,364 0 4 # 793 9 ° M = ne & ous income- !,!« I % SIS tSSSSST*. :: :: " :: «&S 1 %£i S3S.«*, :: :: VJ " 6aS " " 1,141 10 5 6,343 12 8 Balance carried down .. .. .. ■ 8,992 8 11 2 6 ,4io 18 11 30 ' 940 4 2 26 ' 410 18 11 30 ' 940 4 2 19 a Balance broueht down 8 11 11,417 9 4 Excess of expenditure over income carried to main 14,018 12 8 ' 34 42 8 "5 , g 1 276 13 8 Income and Expenditure Account 1,194 12 8 Grounds .. •• •• •• •• Tn i 3,879 4 0 Interest on capital .. •• •• •• 3,74y 10 1 n 417 9 4 14,018 12 8 11,417 9 4 14,018 12 8 1936-37. 1935-36.

B.—l [PT. IV

DEPARTMENT OF HEALTH— continued. ST. HELENS MATERNITY HOSPITALS. Income and Expenditure Accounts for the Year ended 31st March, 1937.

17— B. 1 [Pt. IV]

129

Auckland. I Wellington. Christchurch. j Dunedin. Invereargill. Totals. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Provisions .. .. .. .. .. .. .. .. 1,124 6 1 1.169 4 9 709 5 5 180 16 2 426 8 10 3,610 1 3 Surgery and dispensary .. .. .. .. .. .. 236 18 5 327 12 5 255 0 0 46 8 8 162 6 0 1,028 5 6 Salaries and wages .. .. .. .. •• •• •• 4,648 13 7 4,083 4 8 2,943 5 5 1,731 9 10 1,848 18 3 15,255 11 9 Domestic .. .. .. .. .. .. .. .. 1,653 11 9 2,170 15 1 924 10 8 331 17 7 -663 17 2 5,744 12 3 Establishment .. .. .. .. .. •• .. 213 16 6 640 12 0 115 6 7 19 0 5 128 17 4 1,117 12 10 Grounds .. .. .. .. .. .. .. •• 36 7 8 97 5 9 40 1 2 76 5 11 159 11 5 409 11 11 Miscellaneous maintenance .. .. .. .. .. •• 13 3 5 j 28 3 11 19 8 3 6 1 2 14 6 5 81 3 2 Depreciation — Buildings .. .. .. .. .. .. .. I 828 0 6 323 3 0 202 18 2 122 10 4 236 7 8 1,712 19 8 Equipment .. .. .. .. .. .. .. 11 18 0 1 16 0 .. .. 13 14 0 Other improvements .. .. .. .. .. • • j 9 12 10 17 17 6 .. .. 2 14 4 30 4 8 Bad debts written off .. .. .. .. .. •• 1,051 19 3 ; 1,748 2 6 961 2 4 328 10 6 426 19 9 4,516 14 4 Administration .. .. .. .. .. •• •• 856 6 8 817 4 6 508 12 9 307 6 6 356 5 9 j 2,845 16 2 Maintenance of outdoor services .. .. .. . • • • 50 8 10 23 12 1 56 4 10 .. . . 130 5 9 Miscellaneous expenditure .. . • •. . • • • • • j • • • - ■ • • • 29 8 6 29 8 6 I 10,735 3 6 11,446 18 2 6,737 11 7 3,150 7 1 4,456 1 5 36,526 1 9 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. •• •• 7,260 16 2 8,171 6 4 4,678 3 11 2,214 8 7 3,038 2 5 25,362 17 5 Interest on capital .. .. .. .. .. •• •• 1,617 11 6 685 17 3 288 7 11 191 14 8 282 8 9 3,066 0 1 8,878 7 8 8,'857 3 7 4,966 11 10 2,406 3 3 3,320 11 2 28,428 17 6 Income. Patients' fees received — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I £ s. d. Indoor .. .. .. .. .. .. .. •• ! 3,219 9 0 3,114 18 0 1,887 9 2 874 10 0 1,405 9 7| 10,50115 9 Outdoor .. .. .. .. .. . • • • • • ! 130 7 0 52 13 10 161 14 6 250 510 352 1 4 Babies .. .. .. •• •• •• j 5 2 10 .. .. .. 7 8 5 j 12 11 3 Miscellaneous income.. .. -• •• •• 119 8 6 108 0 0 10 4 0 59 3 6 .. 296 16 0 Balance carried down .. .. .. .. .. | 7,260 16 2 8,171 6 4 4,678 3 11 2,214 8 7 3,038 2 5 ! 25,362 17 5 10,735 3 6 11,446 18 2 6,737 11 7 3,150 7 1 4,456 1 5 I 36,526 1 9 Excess of expenditure over income carried to main Income and Expenditure 8,878 7 8 8,857 3 7 4,966 11 10 2,406 3 3 3,320 11 2 j 28,428 17 6 Account 8,878 7 8 | 8,857 3 7 j 4,966 11 10 2,406 3 3 j 3,320 11 2 ! 28,428 17 6

B.—l |Pt. IV].

DEPARTMENT OP HEALTH—continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Land— £ g. d. £ s. d. Expenditure out of Public Institutions .. .. 24,363 18 6 Works Fund to Ist April, Quarantine stations, &c. .. 2,473 6 6 1936 .. .. .. 334,080 9 7 26,837 5 0 Expenditure out of Public Buildings— Works Fund for year Institutions .. .. 108,811 9 4 ended 31st March, 1937 13,608 1 6 Quarantine stations, &c. .. 26,163 10 1 134,974 19 5 347,688 11 1 Stores on hand— Expenditure out of Consoli- Institutions .. .. 4,771 13 10 dated Fund . . . . 26,552 11 1 Sera, vaccine, and laboratory 1,296 6 2 374,241 22 Head Office bulk store, &c... 6,361 2 9 Creditors— Dental Hostel . . .. 247 7 5 Departmental .. .. 1,210 8 8 12 676 10 2 Sundry .. .. .. 72,075 16 6 Stores afloat— 73,286 5 2 Institutions .. .. 72 5 3 Institutional fees paid in advance .. .. 169 11 6 Other .. .. .. 2,669 18 1 Medical practitioners fees paid in advance .. 453 15 11 2,742 3 4 Institutional Pees Suspense Account.. .. 541 15 0 Motor-cars, motor-cycles, ambuPromotion of Health Fund .. . . 384 1 1 lances, and lorries — Writings-off, Suspense Account— £ s. d. Institutions .. .. 228 0 4 Institutions .. .. 5,414 7 4 Other .. .. .. 6,.724 3 1 Other .. .. .. 253 13 5 — 6,952 3 5 5,668 0 9 Live-stock and consumable farm Treasury Adjustment Account .. .. 966,820 18 9 stores at institutions — Live-stock .. .. 390 5 7 Other .. .. .. 66 1 9 456 7 4 Furniture, fittings, and equipment — Dental Hostel . . .. 725 0 0 Institutions . . . . 6,587 4 4 Other .. .. .. 7,862 4 1 15,174 8 5 Mechanical office appliances— Institutions .. .. 58 17 9 Other .. .. .. 307 4 11 366 2 8 Libraries (other than institutional) .. .. 563 10 1 Push bicycles— Institutions .. .. 25 7 9 Other .. .. .. 34 13 8 60 1 5 Plant and machinery at institutions .. .. 139 16 0 Other improvements— Institutions .. .. 15,135 15 3 Quarantine Stations .. 1,256 2 3 16,391 17 6 Debtors — Sundry .. .. .. 76,542 19 3 Departmental . . .. 155 2 3 76,698 1 6 Lease : Dental Hostel, Wellington . . .. 936 10 6 Assets in Suspense— Institutions .. .. 5,414 7 4 Other .. .. .. 253 13 5 5,668 0 9 National Development Expenditure Account .. 155,969 6 11 Cash in Post Office or in transit .. .. 637 6 5 Cash on deposit (Treasury) . . .. 384 1 1 ; General Revenue Account: Excess of expenditure over income .. .. .. 963,936 18 5 £1,421,565 10 4 £1,421,565 10 4 A. Keisenberg, Secretary. W. T. Findlay, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Part IV].—J. H. Fowler, Controller and Auditor-General.

130

B.—l [PT. IVJ.

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. Salaries .. .. .. .. .. 43,101 10 3 General fees .. .. .. .. 57,206 8 7 Freight and cartage .. .. .. .. 21 4 6 Deeds registration fees .. .. .. 2,180 3 6 Draughtsmen's work .. .. .. .. 11,415 411 Compulsory registration fees .. .. .. 4,456 5 0 Transfer and removal expenses .. .. 338 19 5 Land and income tax fees .. .. .. 411 4 6 Office equipment .. .. .. .. 216 14 3 Recovery on account of expenditure of previous Postages and telephones .. .. .. 503 7 10 years .. .. .. .. .. 33 3 1 Advertising .. .. .. .. .. 261 11 3 Balance: Excess of expenditure over income .. 1,715 17 3 Fuel and light .. .. .. .. 287 1 6 Binding .. .. .. .. •• 227 16 11 Printing and stationery . . .. .. 944 14 7 Fireproof fittings .. .. .. .. 82 11 3 Cleaning and office expenses .. .. .. 43 13 5 Rent .. .. .. .. •• 6,923 9 8 Typewriters (maintenance) .. .. .. 77 6 0 Allowance to officers performing higher duties .. 21 16 7 Refund, solicitor's admission fee .. .. 22 5 0 Loss on equipment disposed of .. .. 27 16 3 Depreciation .. .. .. . • 1,485 8 4 Refund, land and income tax fee .. .. 0 10 0 £66,003 1 11 £66,003 1 11 £ s. d. £ s. d. Balance carried down .. .. .. •• 1,715 173 Excess of expenditure over income after charging Interest on capital .. .. .. •• 224 14 8 interest on capital .. .. .. .. 1,940 11 11 £1,940 11 11 £1,940 11 11 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. •• •• •• •• 3,920 9 4 Furniture .. .. .. .. .. 3,376 2 1 Creditors Mechanical appliances .. .. .. 77 3 3 Departmental .. • • 1,325 111 Library .. .. .. .. .. 467 4 0 Sundry .. .. ■■ 380 3 9 Assets in Suspense .. .. .. .. 27 16 3 Writing-off Suspense .. .. . • • • 27 16 3 Sundry debtors (departmental) .. .. 4 7 0 Treasury Adjustment Account . . .. .. 239 4 1 Excess of expenditure over income .. .. 1,940 11 11 £5,893 4 6 £5,893 4 6 Note. The value of free searches (calculated at ordinary search-fee rates) made by local bodies, surveyors, and Government Departments during the year ending 31st March, 1937, was £5,479 Bs. P. G. Pearce, Secretary for Land and Deeds. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

131

15,-1 [PT, IV].

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure for the Year ended 31st March, 1937. sSSSSSSSi ™t n d I: Subdivision H: Employment fax. InGome TaJ£ Employment Tax. Inc £ me Tax £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. 38,(540 19 10 62,186 15 7 Land-tax .. .. Revenue included 1,049,610 1 1 Advertising .. .. 320 14 5 593 16 9 Income-tax .. .. in accounts for 6,749,942 4 4 Alterations .. .. 225 1 8 67 12 0 Film-hire tax .. .. Employment 72,208 16 8 Gas and lighting .. .. 18 15 8 18 17 8 Unclaimed moneys .. Promotion 11,176 19 0 Law-costs .. .. 17 7 0 321 10 3 Interest on public moneys Fund. 136 16 2 Motor-vehicles maintenance 225 8 8 .. Balance carried down .. 55,984 13 6 Office cleaning .. .. 96 4 8 Postages and telegrams .. 840 57 2,743 310 Printing and stationery .. 71105 1,87262 Printing employment stamps 992 15 1 Remission of income-tax .. .. 223 13 9 Rent .. .. .. 862 1 9 2,302 I 6 Refunds unclaimed moneys .. 608 8 4 Repairs and renewals .. 28 15 5 130 4 0 Sundry expenses .. 4163 1650 Telephone expenses .. 114 19 2 240 4 2 Transfer and removal expenses .. .. 342 16 2 70 8 6 Travelling expenses an d allowances .. .. 2,204 19 8 1,484 17 7 Services rendered by other Departments : — Customs Department: Collection of deposits .. .. 200 0 0 Post and Telegraph Depart- , ment: Collection of tax, &c. .. .. 10,000 0 0 2,481 18 0 Valuation Department: Contribution towards expenses .. .. .. 15,642 18 2 Interest on payments of in-come-tax in advance .. .. 7,153 3 5 55,647 I 5 98,358 4 8 Depreciation .. .. 337 12 1 357 11 10 Balance carried down .. .. 7,784,359 0 9 55,984 13 6 7,883,074 17 3 55,984 13 6 7,883,074 17 3 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. 55,984 13 6 .. Balance brought down .. .. 7,784,359 0 9 Interest on capital .. 124 19 9 112 7 11 Excess of expenditure over Excess of revenue over ex- revenue .. .. 56,109 13 3 penditure .. .. .. 7,784,246 12 10 £56,109 13 3 £7,784,359 0 9 £56,109 13 3 £7,784,359 0 9 Percentage cost of collection, 1-1568.

132

B.—l FPt. IV

J. M. Park, Acting Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV],— J. H. Fowler, Controller and Auditor-General.

LAND AND INCOME TAX DEPARTMENT— continued. Balance-sheet as at 31st March, 1937.

133

I ftuhrHvisirtn tt • i Subdivision I: j [ Hnh.«vtainn Tr - i Subdivision I: LIABILITIES. | UnemptoymeSt Tax. [ L ™d andlncome Total. , ASSETS. Unempl™ment Tax. J Total. i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. 3,211 6 6 2,530 0 9 5,741 7 3 Furniture and fittings .. .. 2,113 15 1 1,593 19 0 3,707 14 1 Sundry creditors —Departmental .. 244 0 5 17,485 7 2 17.729 7 7 Appliances .. .. .. 357 4 6 786 9 10 1,143 14 4 Sundry creditors— Other .. .. 229 8 2 5 3* 90,160 13 5 Library .. .. ... .. 149 11 11 149 11 11 Suspense Account: Default assessments .. 150,000 0 0 150,000 0 0 Motor-vehicles .. .. .. 740 6 11 ! .. 740 6 11 Losses in Suspense .. .. .. 65 11 10 .. 65 11 10 Forms -and stationery .. .. 234 13 9 1,254 15 3 1,489 9 0 Treasury Adjustment Account .. 55,874 4 5 .. 55,874 4 5 Official stamps .. .. .. .. 0 13 8 0 13 8 Excess of revenue over expenditure .. .. 7,784,246 12 10 7,784,246 12 10 Sundry debtors —Departmental .. .. 3,527 15 10 3,527 15 10 Sundry debtors —Other .. . . 3 6 0 484,590 4 5 484,593 10 5 Cash in Post Office ,. .. .. .. 83,134 13 0 83,134 13 0 iVssets in Suspense .. .. . . 65 11 10 .. 65 11 10 Treasury Adjustment Account . . .. 7,469.155 3 1 7,469,155 3 1 Excess of expenditure over revenue .. 56,109 13 3 .. 56,109 13 3 59,624 11 4 8,044,193 6 0 8,103,817 17 4 59,624 11 4 8,044,193 6 0 8,103,817 17 4 * Includes overpayments subject to adjustment and tax paid in advance.

B.*—l [Pt. IV],

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1937.

134

Auckland. Christ church. Dunedin. Hokitika. Nelson. Porirua. Tokanui. Kingseat. Total. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. I £ g d £ s d £ s d StXi.to.s- :: :: £ I 53 ' 2 I * I «- 119 . 9 « * » ».7« o 9 * , 25 , 88 9 u w j *,„» u n *<>,«* » • Advertising, books, &c. .. .. 12 9 5 14 7 0 23 2 Ō 11 4 6 1 8 6 15 2 2 I'm •> fi'l4 <S aq 9 i Bacteriological research .. . . 62 4 0 0 8 0 .. . . . . 5 15 Ô ! 1 ] 0 0 5 0 69 13 0 Bedding and clothing .. .. 3,718 7 10 4,629 19 8 4,173 3 5 1,599 19 2 3.987 2 7 4,867 16 5 ! 1 532 10 0 I 1 022 19 10 25 531 18 11 Buildings, repairs, and maintenance 4,385 6 10 2,599 11 7 4,804 0 8 1,574 1 8 1,608 17 0 4 959 10 2 l'780 14 10 i l'lftfi 19 10 9q'ft7Q o 7 Dental services .. 6 19 2 39 19 7 17 18 10 12 19 10 10 7 9 1 19 5 ' 5 12 5 1 ' 0 3 3 96 0 3 Farm produce consumed .. 4,283 19 0 6,657 4 2 12,271 8 11 1,091 6 6 3,738 9 4 5,668 4 1 4 612 18 11 1 551 5 0 » «1 11 Fencing, draining, and roading .. 18 3 3 2 11 11 24 10 10 0 19 11 4 18 1 ->0 7 3' 18 16 7 13 0 1 Freight and cartage .. .. 44 1 7 330 13 11 337 0 5 44 18 8 190 18 9 221 19 9 ! 18' 10 10 56 15 0 ' 1408 18 11 Fuel, light, water, &c 5,970 4 5 6,425 13 4 5,307 19 9 1,340 8 6 4,015 111 6,609 9 11 3,115 5 11 1 533 6 0 3431 7 4 9 Funeral expenses .. . 101 13 4 41 5 0 114 17 7 16 0 0 21 17 6 72 0 0 ! 57 10 0 6 11 2 ! 43 14 7 Furniture repairs, &c. .. . 286 16 7 635 17 1 221 18 10 597 10 0 613 11 6 603 18 1 j 626 4 4 916 1 0 4 501 17 5 Gardens and shrubberies . . 58 1 7 159 15 1 37 17 7 23 12 4 43 7 7 39 0 8 ' 12 9 7 70 18 4 '44F; 9 q Laundry expenses .. . . 399 18 9 322 2 10 327 9 8 78 18 2 59 19 3 245 9 4 : 105 0 2 189 16 10 1 7*8 8 a Machinery repairs and stores .. 103 18 7 129 4 9 220 4 1 30 13 2 76 2 6 141 12 1 169 9 7 134 19 1 'qqq q in Maintenance of motor-vehicles . . j 14 13 10 260 18 0 166 19 6 53 15 2 114 10 7 168 1 3 i 238 8 6 93 5 0 i 1 ™ 11 in Medical fees 434 14 10 J 191 6 4 170 18 6 26 8 3 98 3 9 413 5 2 68 5 0 Mo3 3 It! jn ui sin 2 stan — Transfer expenses .. . 109 8 10 62 0 11 153 10 3 19 0 4 4 9 1 157 13 9 79 0 4 79 19 10 (MS •! a Treatment m general hospitals . . 45 18 0 20 6 6 9 18 6 .. 2 17 0 6 6 0 "80 H 87 14 ft Uniforms, purchase of .. 206 9 11 316 4 1 478 6 9 151 9 3 82 1 6 335 12 9 132 7 2 7ft' ft 4 1 779 11 a SKffSCf :: :. 8 ""° 4 } I * »" • 4111 ♦ '»? ♦ gratuities .. . . 18 13 4 18 10 6 35 9 3 12 5 0 140 0 3 53 18 11 4' 2 6 5 3 6 9aa q - „ recreation .. .. 908 0 11 818 9 7 770 1 2 402 17 2 616 4 6 1,188 2 0 611 3 1 414 15 2 5 13 7 transfer expenses .. 5 8 4 149 6 3 143 5 8 11 13 7 20 1 7 319 17 11 0 2 0 14 8 6 'fi fid t ift treatment m general hos- 189 10 0 88 11 6 64 7 0 66 12 0 4 5 6 91 11 0 6 18 0 50 6 3 569 1 3 pitals — . ' Postages and telegrams .. .. ! 74 8 5 93 18 10 121 7 6 22 1 0 30 18 8 137 19 6 50 10 5 29 16 4 561 ft s Printing and stationery .. .. 205 3 2 229 2 7 152 2 10 68 9 7 104 11 8 248 12 1 78 7 4 60 10 5 1 14« 1Q a I 13 > 827 16 4 13,700 2 7 j 10,046 14 2 5,329 0 5 8,665 7 3 17,231 15 8 4,999 4 2 6,349 7 3 80!149 7 10 Loose and artisans tools .. 119 11 2 148 17 11 117 13 6 10 1 5 39 11 3 23 1 1 44 10 3 1 1 n rn.4 a n Surgery and dispensary— " 3011 - 0 1,463 ' b 1,434 9 3 82 1/2 775 4 7 822 18 7 691 14 2 551 17 5 7,124 0 8 ':: : "5 i f "I A I ,mn 0 11 j 15, 8 10 80515 10 50 1 " «» » «.«j» . Telephone services .. - - . : 58 13 10 139 15 6 192 3 5 29 13 4 59 19 2 168 4 9 62' 6 6 94' 5 8 8ft5 9 9 Travelling-expenses .. . 101 10 6 77 10 7 146 3 11 15 18 4 22 1 1 71 2 9 26 10 1 It 6 3 495 3 6 Travelling-allowances .. . 41 2 8 31 11 11 162 8 6 71 15 9 81 16 7 54 16 0 26 16 3 97 9 10 567 17 6 Sundry expenses .. . 0 14 2 31 4 6 | 10 17 0 .. 1 12 6 3 14 6 3 13 6 ' » ro ov i o Head Office administration expenses 1,625 7 7 1,636 14 0 1,529 15 4 528 7 6 ! 951 1 6 1 1 999 0 3 728 8 0 608*17 9 q fift7 11 li Law-costs .. 16 16 1 I 5 5 0 .. . 10 10 0 32 11 1

B.—l [Pt. IV

135

Depreciation .. .. .. 5,353 4 4 8,656 9 2 j 9,373 6 0 3,110 16 9 6,657 8 9 9,881 12 3 6,696 14 6 7,110 19 2 56,840 10 11 Grants to widows of officers ... .. 1,068 5 1 165 14 7 .. .. 102 14 5 247 ,6 3 .. 1,584 0 4 Compensation under Workers' Com- .. .. 75 0 0 .. .. .. • • - 75 0 0 pensation Act Total.. .. .. 91,636 19 10 104,822 4 7 109,818 14 11 34,819 18 9 60,753 9 7 117,166 17 11 52,960 14 9 34,762 12 5 606,74112 9 Balance brought down .. .. 66,383 5 0 73,638 18 11 79,723 3 7 26,877 11 4 46,939 11 1 79,740 6 6 37,297 10 0 24,068 13 8 434,669 0 1 Interest .. .. .. 6,678 9 7 10,074 19 0 10,095 1 11 3,501 7 8 7,825 9 11 10,108 14 7 7,065 6 3 7,770 16 7 63,120 5 6 Net loss from farms .. .. .. .. ... .297 14 3 .. . ■ •• 297 14 3 I . ; Total.. .. .. 73,06114 7 83,713 17 11 89,818 5 6 30,676 13 3 54,765 1 0 89,849 1 1 44,362 16 3 31,839 10 3 498,086 19 10 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance fees .. .. 21,094 13 8 25,841 18 8 24,709 9 11 6,159 0 6 11,149 13 5 31,452 15 6 12,410 0 0 8,917 8 9 141,735 0 5 Board and lodging .. .. 3,610 0 0 4,635 0 0 4,631 15 5 1,625 0 0 2,407 2 5 5,146 6 5 2,559 12 4 1,733 4 11 26,348 1 6 Metal, rags, &c., sale of .. .. 30 10 9 34 11 2 68 17 8 22 6 3 .. 86 11 4 . . .. 242 17 2 Offal institution .. .. 98 10 5 201 15 10 143 17 10 2 12 5 2 11 11 27 16 9 267 17 5 13 5 1 758 7 8 Sacks .... .. .. .. .. .. 16 7 3 .. .. 0 5 0 .. 16 12 3 Bent .. .. .. .. 420 0 0 470 0 0 523 0 0 116 12 6 254 10 9 713 1 5 425 10 0 30 0 0 2,952 14 8 Sundries .. . . .. . . . . 18 10 6 0 8 6 .. .. . ■ • • 18 19 0 Balance carried down .. .. 66,383 5 0 73,638 18 11 79,723 3 7 26,877 11 4 46,939 11 1 79,740 6 6 37,297 10 0 24,068 13 8 434,669 0 1 Total .. .. .. 91,636 19 10 104,822 4 7 109,818 14 11 34,819 18 9 60,753 9 7 117,166 17 11 52,960 14 9 34,762 12 5 606,741 12 9 Set profit from farms .. .. 1,160 0 10 3,492 18 7 2,708 3 9 .. 1,126 8 7 946 16 10 2,957 10 1 569 17 3 12,961 15 11 Excess expenditure over income .. 71,901 13 9 80,220 19 4 87,110 1 9 30,676 13 3 ] 53,638 12 5 88,902 4 3 41,405 6 2 31,269 13 0 485,125 3 11 Total .. .. .. 73,061 14 7 83,713 17 11 89,818 5 6 30,676 13 3 ' 54,765 1 0 89,843 1 1 44,362 16 3 31,839 10 3 498,086 19 10 £ s. d. £ s. d. £ s. d. £ s. d. | £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Net cost per patient per year .. 55 13 0 61 13 3 71 12 8 73 0 9 70 19 0 55 19 0 71 10 3 64 12 2 63 10 5

B.—l [PT. IV],

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Account for the Year ended 31st March, 1937.

136

! Auckland. Christchureh. i Dunedin. Hokitika, ! Nelson. | Porirua. j Tokanui. ! Kingseat. : Total. I " ! ! i I ■ t I Exf)&yiditui'(i £ s. d. £ livestock 1st April 1936 . 1,757 2 6 3,659 15 0 5,430 0 0 491 5 0 3,706 17 6 4,599 0 0 7,297 10 0 3,121 0 0 30,062 10 0 Stored and growing crops .. 1,785 0 0 3,827 10 0 5,681 16 4 512 18 0 2,709 6 5 921 2 6 3,466 2 6 1,822 0 0 20,725 15 9 Purchases of live-stock .. .. 224 16 0 1,514 2 3 6,234 1 9 33 13 6 169 10 6 44 8 6 1,128 17 0 209 11 8 9,559. 1 2 Live stock sundries . •• 20 3 5 112 8 6 171 4 0 4 11 5 50 5 2 55 5 0 52 0 11 39 2 0 505 0 5 Salaries and wages •• 897 8 7 1,961 15 3 4,325 7 0 661 17 8 1,799 4 5 2,092 4 4 1,908 12 3 1,016 18 4 14,663 7 10 -p d 402 5 2 244 6 11 561 14 6 145 8 8 301 17 2 630 16 2 243 18 10 91 14 0 2,622 1 5 Fertilizers " ■ 238 17 0 183 15 0 303 1 9 31 17 5 253 8 9 190 17 6 688 4 4 415 1 5 2,305 3 2 g eeds .. .. .. 21 6 0 301 0 4 243 8 10 36 19 5 176 11 1 7 8 11 103 9 9 114 13 2 1,004 17 6 Repairs (implements, harness, &c.) 84 19 10 ! 132 16 8 121 18 6 7 4 2 96 11 3 129 9 10 133 1 o 57 10 7 763 12 3 Sundries .. .. 50 15 7 351 111 264 13 10 52 4 11 .. 149 12 1 78 5 4 39 5 6 985 19 2 Buildings, repairs .. •• •• j 1 10 10 18 9 7 .. .. .. 0 19 6 .. 20 19 11 Machinery, repairs .. • • 15 13 6 134 .. 006 1 19 2 10 77 068 29 10 9 Harvesting .. . • • • • ■ '2 1 46 .. .. .. .. .. .. 421 4 6 Fencing, draining, and roading .. 19 8 6 68 10 5 124 9 4 .. 53 6 6 37 0 3 160 18 2 48 10 o 512 3 7 Freight and cartage .... .. .. .. •• •• •• 19 8 0 19 8 0 Rents, rates, &c. .. • • • ■ 677 2 1 . . • • .. .. • • • • 677 2 1 Depreciation .. 132 13 6 155 8 10 296 9 8 7 16 7 173 8 1 364 4 3 215 9 3 15 3 7 1,360 13 9 Carried down !! .. . • 2,702 12 1 5,265 15 4 4,246 17 4 .. 2,253 7 11 2,219 4 0 4,035 10 7 1,303 17 11 22,027 5 2 Total.. .. 8,337 8 2 18,893 17 4 28,024 15 9 1,985 16 9 11,743 15 3 11,442 12 6 19,523 7 5 8,314 3 3 108,265 16 5 Loss brought down .. ■ • • ■ \ ■ ■ • • 229 4 6 .. . . . . .. 229 4 6 Interest on capital .. .. 1,542 11 3 I 1,772 16 9 1,538 13 7 68 9 9 1.126 19 4 1.272 7 2 1,078 0 6 734 0 8 9,133 19 0 Net profit .. .. •• 1,160 0 10 ! 3,492 18 7 2,708 3 9 .. 1,126 8 7 946 16 10 2,957 10 1 569 17 3 12,96115 11 Total.. .. 2,702 12 1 5,265 15 4 4,246 17 4 297 14 3 2,253 7 11 2,219 4 0 4,035 10 7 1,303 17 11 22,324 19 5 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live stock sales . •• 429 13 5 2,237 15 2 1,722 4 9 48 18 6 647 7 3 851 8 10 2,346 18 7 1,195 2 11 9,479 9 5 Poultry •• 300 0 3 868 19 8 723 5 0 34 11 8 278 19 10 751 11 6 .. .. 2,957 7 11 Skins hides &c .. .. 39 4 1 63 2 3 2,063 6 5 7 16 9 62 18 9 49 3 9 343 5 8 16 17 11 2,645 15 7 Woo l' ' .. 543 16 3 203 11 7 .. 573 17 6 157 19 6 590 4 11 .. 2,069 9 9 Butterfat . 40 19 0 .. 666 7 4 .. 310 16 9 102 4 8 1,355 4 4 987 15 9 3.463 7 10 Milk and cream . 1,911 9 5 2,290 11 4 3,615 17 5 603 6 0 1,470 6 3 3,331 11 6 1,136 19 0 564 12 1 14 924 13 0 Fruit and vegetables . . . 1,984 11 2 3,328 3 8 2,955 8 9 244 13 4 1,240 9 6 1,377 16 4 639 18 11 992 4 2 12.763 5 10 Meat .. .. .. .. 42 9 7 153 17 0 5,238 16 10 208 15 6 539 4 6 267 18 3 2,849 1 0 15 8 9 9,315 11 5 Cereals, hay, &c. .. . . • ■ 954 74 .. .. 773 .. .. .. 961 14 7 Sacks .. .. .. •• •• •• •• 05 0 .. .. .. .. 050 Live-stock as at 31st March, 1937 2,241 12 6 3,933 12 6 5,964 5 0 471 10 0 4,055 0 0 3,517 7 6 7,249 0 0 2,336 0 0 29,768 7 6 Stored and growing crops, 31st 1,329 10 0 4,519 12 2 4,870 13 4 130 10 8 2,320 17 5 1,035 10 8 3,012 15 0 2,206 1 8 19,425 10 11 March, 1937 Sundries 17 .18 9 .. 0 19 4 6 4 10 236 10 3 .. .. .. 261 13 2 Loss carried down . . .. . . • • • • 229 4 6 . . .. .. .. 229 4 6 Total .. .. .. 8,337 8 2 18,893 17 4 28,024 15 9 1,985 16 9 11,743 15 3 11,442 12 6 19,523 7 5 8,314 3 3 108,265 16 5 Profit brought down .. .. 2.702 12 1 5,265 15 4 4,246 17 4 .. 2,253 7 11 2,219 4 0 4,035 10 7 1,303 1/ 11 22,027 5 2 Net loss to Institution Account . . . . .. • • 297 14 3 .. .. .. .. 297 14 3 : ; ! : Total.. .. .. 2,702 12 1 5,265 15 4 4,246 17 4 297 14 3 j 2,253 7 11 2,219 4 0 4,035 10 7 1,303 17 11 22,324 19 5

B.—l [PT. IV].

MENTAL HOSPITALS DEPARTMENT —continued. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ a. d. Institutional accounts — Balance .. .. .. .. .. 485,125 311 Auckland .. .. .. .. 71,901 13 9 Cliristchurch .. .. .. .. 80,220 19 4 Dunedin .. .. .. 87,110 1 9 Hokitika .. .. .. 30,678 13 3 Nelson 53,638 12 5 Porirua .. .. .. •• .. 88,902 43 Tokanui.. .. .. .. .. 41,405 6 2 Kingseat .. .. .. .. 31,269 13 0 £485,125 3 11 £485,125 3 II Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Public Works Fund .. 2,002,357 10 4 Land .. .. .. .. .. 223,260 4 0 Sundry creditors — £ s. d. Buildings— Departmental .. .. 1,504 6 7 Institutional .. .. .. .. 1,117,247 5 7 Other .. .. .. 7,418 13 6 Farm .. .. .. .. .. 27,234 10 1 8,923 0 1 Improvements .. .. .. .. 93,272 19 11 Bad Debts Reserve .. .. .. 7,815 0 0 Other vehicles .. .. .. .. 1,361 7 0 Writing-off, Reserve Account .. .. 3,562 11 7 Loose and artisans'tools .. .. .. 2,793 2 3 Treasury Adjustment Account .. .. 292,166 6 1 Earm implements .. .. .. .. 3,318 12 3 Plant and machinery— Institutional .. .. .. .. 52,989 3 9 Earm .. .. .. .. .. 1,817 5 2 Furniture and fittings .. .. .. 44,592 19 8 Stores and equipment .. .. .. 125,055 1 6 Motor-vehicles .. .. .. .. 2,074 17 6 Surgical instruments . . .. .. 562 10 2 Live-stock .. .. .. ... 29,768 7 6 Stored and growing crops .. .. .. 19,425 10 11 Sundry debtors— £ s. d. Departmental .. .. 1,644 710 Other .. .. .. 79,688 3 5 81,832 II 3 Payments in advance .. .. . . 30 4 1 Assets in Suspense .. .. ~ 3,562 11 .7 Excess of expenditure over income .. .. 485,125 3 11 £2,314,824 8 1 £2,314,824 8 1 Notes. —(a) No charge has been made in farm accounts in respect of patients' labour ; (b) sundry debtors for maintenance at 31st March, 1937, have been estimated. Theo. G. Gray, Director-General of Mental Hospitals. F. J. Twiss, Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comment : The Audit Office is of opinion that as a result of the methods which have been followed in valuing the produce supplied by the farms to the institutions during the year and the live-stock on hand at the close of the year, the Farm Working Accounts do not reflect the true position. —J. H. Fowler, Controller and Auditor-General. 18— B. 1 [PT. IV].

137

B.—l [PT. IV].

PENSIONS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. Income. Pensions — £ s. d. £ s. d. Credits from national-endowment residue for old- £ s. d. War pensions and allowances 1,492,314 810 age pensions .. .. .. .. 42,659 16 10 Old-age pensions .. .. 2,326,560 15 10 Credits from sundry outstandings .. .. 3,464 17 0 Widows pensions .. .. 402,027 16 3 Commissions for paying Imperial pensions .. 3.399 12 6 Military pensions (Maori War) 2,004 16 6 Credits from pensions paid to retired officers on Miners'pensions .. .. 82,202 19 5 account of Post and Telegraph Department .. 108 10 6 Pensions for the blind .. 7,983 6 7 Credits from other Governments on account of Invalidity pensions .. 251,029 19 10 payments made — £ s. d. Family allowances .. 133,241 9 8 Canadian Government 61 12 7 Pensions and allowances to Commonwealth Government.. 26,517 19 4 disabled ex - members of Government of Fiji .. 110 New Zealand contingents Imperial Government .. 3,073 9 3 to South African War and Deposits Account: Imperial dependants of deceased Pensions .. .. 193,170 4 8 members thereof .. 2,123 10 5 222,824 6 10 Pensions to epidemic widows Excess of expenditure over income .. .. 4,971,474 10 5 and their dependants .. 279 9 4 Pensions to ex-members of New Zealand Defence and Naval Forces .. .. 2,279 4 4 Police pensions .. .. 1,843 5 6 Special annuities . . .. 6,684 9 7 Annuity : Lady Salmon .. 200 0 0 Annuity : Miss Fraser .. 150 0 0 Unauthorized .. .. 98 5 0 War veterans'allowances .. 113,494 3 9 Pensions under Civil Service Act .. .. .. 4,149 16 11 Judicature Ac+, 1908 .. 2,843 I 1 Pensions to retired postal officers.. .. .. 108106 4,831,619 9 4 Administration charges— Advertising .. .. 32 1 2 Sundry office expenses .. 89 11 0 Depreciation .. .. 256 0 10 Expenses in connection with payment of pensions overseas .. .. .. 127 10 0 Fees for certificates of age .. 47 1 8 Fuel, light, power, and water 411 6 1 Office equipment (repairs) .. 117 0 6 Expenses in connection with removal of offices .. 1,489 17 9 Overtime .. .. 4,055 14 11 Post Office services .. 20,967 2 0 Postage and telegrams .. 4,572 10 3 Printing and stationery .. 2,711 14 11 Kent of offices .. .. 3,498 19 7 Office-cleaning .. .. 18 4 8 Telephone services .. 386 1 5 Travelling-expenses (departmental officers) .. .. 1,231 3 9 Transfer and removal expenses (departmental officers) .. 288 1 6 War Pensions Appeal Board expenses .. .. 5,236 14 3 Salaries .. .. .. 51,199 17 3 96,736 13 6 Other charges — Clothing-allowances .. .. . . 488 15 11 Life-insurance loadings .. .. .. 172 10 9 Medical fees .. .. .. .. 16,637 10 6 Medical treatment— Ex - members of New Zealand Expeditionary Forces .. .. 68,441 5 10 South AfrioanWar veterans 12 9 5 New Zealand Defence and Naval Forces . . . . 154 14 11 68,608 10 2 Rail concessions to disabled soldiers .. . . 1,898 10 9 Grant to Soldiers' Civil Re-establishment League 2,000 0 0 Travelling-expenses (pensioners) .. .. 2,897 7 2 Expenses in connection with treatment of exsoldier in Australia . . .. . . 47 19 2 Payments on account of other Governments — £ d. s. Canadian Government 61 12 7 Commonwealth Government 26,517 19 4 Government of Fiji .. 110 Imperial Government .. 3,073 9 3 Deposits Account: Imperial pensions .. .. 193,170 4 8 - 222,824 6 10 £3,243,931 14 1 £5,243,931 14 1 £ s. d. £ s. d. Balance brought down .. .. .. 4,971,474 10 5 Balance after charging interest . . .. 4,971,590 0 6 Interest on capital .. .. . .. 115 10 1 £4,971.590 0 6 £4,971,590 0 6 Percentage of cost of administration to total expenditure 1 • 84,

138

B, —1 [PT. IV],

PENSIONS DEPARTMENT—continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. .. 3,326 15 11 Furniture and fittings .. .. 2,585 6 4 Creditors — Mechanical appliances .. .. 649 19 3 Departmental .. .. .. .. 6,600 17 8 Permanent fittings, Auckland office 91 10 4 Sundry .. .. .. . • 8,940 6 8 3,326 15 11 Pensions due but unpaid .. .. .. 60,228 15 5 Medical stores on hand .. .. .. 392 7 4 Rent due but unpaid .. .. .. 35 3 0 Stationery on hand .. .. .. 1,021 311 Pensions paid but not cleared .. .. 3,401 8 0 Stamps on hand .. .. .. .. 126 5 7 Deposits Account, Miscellaneous (J. Petrie), Pensions prepaid .. .. .. .. 413,607 17 5 (Canadian Government) .. .. . . 18 5 1 Accounts prepaid .. .. .. .. 73 6 11 Deposits Account: Imperial Pensions .. 25,191 10 10 Sundry debtors — Imperial pensions not cleared .. .. 12,751 0 0 Departmental— Treasury Adjustment Account .. .. 5,375,356 18 9 Treasury Department £ s. d. (national endowment) .. 42,659 16 10 Post and Telegraph Department (special annuities) .. 3 6 0 42,663 2 10 Advances on account other Governments (Finance Act, 1930, No. 2, section 7) — Canadian Government .. 72 0 7 Commonwealth Government 22,160 12 10 Imperial Government .. 2,040 17 11 South African Government.. 1 14 6 24,275 5 10 Deposits Account, Miscellaneous (J. Petrie) : Cash 18 5 1 Deposits Account: Imperial pensions (cash) .. 38,756 10 0 Excess of expenditure over income .. .. 4,971,590 0 6 £5,495,851 1 4 £5,495,851 1 4 H. Digby Smith, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and Balan'ce-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at the commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

139

B.—l [PT. IV].

POLICE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. Administrative charges— £ s. d. £ s.d. £s.d. £s.d. Salaries .. .. .. 395,102 9 4 Subsidies from local bodies .. 166 10 0 Rent .. .. .. 3,070 5 3 License fees: Arms Act .. 3,417 0 0 Office expenses .. ~ 970 15 1 Profit on sale of horses .. .. 46 9 0 Printing and stationery .. 4,412 17 3 Sale of confiscated firearms .. 25 17 2 Postage and telegrams .. 3,910 13 7 Sale of confiscated liquor .. 43 4 6 Telephones .. .. 6,794 18 2 Payment for special police services 1,444 19 3 House allowances .. .. 29,998 19 5 Interest .. .. .. 2 8 11 Transfer expenses .. .. 5,483 2 6 5,146 8 10 Travelling-expenses .. 15,589 13 2 Excess of expenditure over income .. .. 549,591 0 9 Special training expenses . . 61 13 5 465,395 7 2 Other charges — Upkeep of bicycles, horses, and motor-vehicles .. .. 11,158 14 10 Freight, cartage, &c. - . 152 11 1 Clothing, stores, &c. . . 8,819 6 9 Fuel, light, water, scavenging 4,980 19 5 Police prosecutions .. 2,524 6 4 Prisoners' rations .. .. 620 0 2 •Maintenance and repairs to buildings .. .. 14,984 13 1 Rewards .. .. . . 229 6 6 Medical expenses . . . . 371 10 4 Police examinations .. 140 13 10 Compassionate allowances . . 775 7 0 Legal fees .. .. 349 0 6 Sundry expenses .. '.. 19 17 6 45,126 7 4 Depreciation on— Buildings .. .. .. 12,003 4 0 Furniture and fittings . . 904 1 2 Mechanical office appliances .. 93 15 2 Libraries .. .. .. 664 6 2 Arms and accoutrements .. 355 1 4 Motor-vehicles .. . . 540 12 6 Bicycles .. .. . . 16 2 4 14,577 2 8 Loss on buildings .. . . 60 5 0 Loss on stores sold, &c. .. 410 13 10 470 18 10 Interest on capital .. .. .. .. 29,167 13 7 £554,737 9 7 £554,737 9 7

Note.—The accounts include charges for interest and expenditure on construction of buildings for which the Department possesses no parliamentary appropriation, and also credit for rent from the Valuation Department, for which that Department possesses no parliamentary appropriation. No cost of exchange on payments made in London is reflected in the account.

140

B.—l [Pt. IV].

POLICE DE PARTMENT —continued. Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. 689,965 10 3 Land .. .. .. .. . • 224,944 1 7 Treasury Adjustment Account .. .. 406,080 3 2 Buildings .. .. .. .. .. 295,141 19 4 Creditors — £ s. d. Stores and equipment .. .. .. 7,018 7 3 Departmental .. .. 509 19 4 Motor-vehicles .. .. .. .. 2,071 19 6 Sundry .. .. .. 1,671 410 Bicycles .. .. .. .. .. 100 6 9 2,181 4 2 Furniture and fittings .. .. .. 3,033 5 0 Writings-off, Suspense Account .. .. 1,154 2 8 Mechanical office appliances .. .. .. 117 11 2 Libraries .. .. .. .. .. 8,144 3 0 Arms and accoutrements .. .. .. 6,763 15 3 Horses . . .. .. .. .. 45 0 0 Official stamps on hand .. .. .. 1,092 4 7 Debtors — £ s. d. Departmental .. .. 91 9 5 Sundry .. .. .. 71 14 0 163 3 5 Assets in Suspense .. .. .. .. 1,154 2 8 Excess of expenditure over income .. .. 549,591 0 9 £1,099,381 0 3 £1,099,381 0 3 Note.—The proportion of police to population was 1 to 1,265, and the cost per inhabitant for the year 1936-37 (exclusive of expenditure on the erection and maintenance oi buildings, interest, and depreciation charges) was 6s. 3d. |{. P. Madden, Secretary, Police Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Powleb, Controller and Auditor-General.

141

B.—l [Pt. IV].

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. Income and Expenditure Account for the Year ended 31st March, 1937.

142

h h I Research Dominion Geological j Meteorological I Dominion I oteerpatory, nwSJEnr® I Total - Head Office. , instigations. Laboratory. Survey. | Office. | Observatory. | cbristchurch. Observatory. T, r, e a rl £ s d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ a. d. £ s. d. Expenditure. 5 018 12 6 .. ' 9,389 11 8 4,211 10 3 3,041 3 11 1,385 12 9 1,809 12 2 1,680 10 9 26,536 14 0 balaries •••••• *• '/< o i 11 1 •• •• • • 49111 1 Advisory Council: Honoraria and expenses .. 491 11 1 •• 27*0 1 104' 13 2 49 18 1 .. 35 7 2 436 1 4 Books, publications, and periodical papers .. .. 78 15 Z .. 1,846 16 7 Chemicals, apparatus, and repairs to apparatus .. •• •• oka a a " " - •• •• 250 0 0 Expenses of officer travelling overseas .. .. •• •• 0 g g " " .. 382 6 8 Field expenses .. .. •• •• •• •• " 28i' 9 7 27 8 4 " ' ' ! !'. .. 308 17 11 Freight and cartage •• •• •• •• " " 443 13 6 49 19 3 38 10 5 31 4 9 25 2 2 .. 646 0 1 Fuel, light, power, and water ...... ō/ iu u 45 15 3 .. 68 3 3 113 18 6 General expenses .. .. .. • • ■ • • ■ • • " " " 30 0 0 .. • • 30 0 0 Grounds, maintenance .. . ; •• •• •• •• " _ 200 0 0 Grant to Chairman of Advisory Council travelling overseas /00 0 0 • ■ • • ■ • • • • • g g Grant to Australian and New Zealand Association for 537 6 3 Advancement of Science a a .... 600 0 0 Grant to Royal Society of New Zealand .. .. 600 0 0 • • • • '44 '' " .. .. 142 4 4 Instrument and outfit allowance .. .. •• •• " ~ g jj 9 q" r- g 9 4 117 0 9 470 4 6 Instruments, equipment, and repairs thereto .. .. •• 92813 4 .. •• 228 13 4 Laboratory accommodation and maintenance .. .. • • • • • • '' 15(1 q q National Research Scholarships .. . • • • ISO 0 0 • • . • • • • • ■ "' ggg g j New Zealand Journal of Science and Technology .. 966 9 1 •• •• •• 40 7 0 15* 0 5 65 6 9 .. 120 14 2 Observatories, maintenance and establishment of .. .. •• ■■ li 2 5 •• 103 2 7 134 13 9 Office accommodation and maintenance .. .. 20 8 9 •• 0 8 3 8 2 9 012 5 i 1 7 4 4 10 30 9 6 Office fittings and requisites ...... 10 9 2 .. 32 1>" 0 32 15 0 *****« rn,. :: «» « m» .» » 1 « »» • " "» 3U ' weather reports 120 11 1 27 14 5 392 2 7 28 7 10 89 1 11 120 4 10 994 14 7 Printing and stationery .. .. •• •• " 10 "" _ 1,614 18 9 .. .. •• 1,614 18 9 Printing bulletins .. •• •• •• •• Q Q •• l,08i 12 3 '306 0 0 326 0 0 589 0 0 .. •• 2,501 12 3 Kent •• 59 0 2 • • • • 59 0 2 Subscriptions to technical societies .. .. •• •• •• 102 13 9 26 10 9 429' 16 4 29 0 4 14 2 4 .. 697 5 7 Telephone services , : " 135 17 9 473 7 11 87 0 1 74 19 11 97 9 11 .. 1,199 19 1 Travelling allowances and expenses .. • • ■ • ,M1 ° ' * ggg 6 4 • • 565 6 4 Wages of the field hands .. •• •• •• 71 '" 5 ? 79 l6 8 139 ' 13 g 3 25'l9 2 189' 15 2 53' 3 3 2,855 1 6 Provision for depreciation of fixed assets .. d is 3 38 1 10 •• 2 13 1 45 13 2 Losses: Assets broken, lost, or destroyed .. • • • ■ ■ "' '' "' _ _ _ 404 g 4 Citrus investigations .. .. . • ■ • • • •' '" " "' " | '' 285 17 9 Coal survey .. .. - •• , " " " " .. | .. 15,169 16 1 Dairy research .. .. .. •• •• io Q .. .. 2,349 10 9 Flax research .. .. .. •• •• •• 944 i a 1 .. •• 244 16 1 Food investigations: Storage .. .. •• j •• afifi 18 0 " " ' •• •• 866 18 0 Forest products .. .. .. •• •• * 071 10 1 " 1 " ' •• •• 5 > 071 10 1 Fruit research .. .. .. j •• ' j " " __ .. 4.205 16 4 Geophysical prospecting .. .. .. | •• " j " _ 6,644 0 0 Imperial Agricultural Research Bureaux .. .. j 1 kor 1* 10 " i " " •• •• 1,508 15 10 Leather, hides, and pelts research .. .. .. i 4 fi : " " •• 7,665 4 6 Mineral content of pastures and soil surveys .. .. j •• 1'9ak 10 10 ! ' ' " •• •• 1,265 10 10 Miscellaneous researches .. .. .. • • I • ■

B.—l [Pt. IV].

143

Noxious weeds investigations .. .. .. ; . . 173 2 7 .. .. ! .. .. ; .. .. 173 2 7 Plant research .. .. .. .. .. j .. 18,321 17 1 .. .. .. .. { .. .. 18,321 17 1 Research associations . _ .. .. .. I .. 30 0 0 .. .. .. .. .. .. 30 0 0 Standards Institute .. .. .. .. i . . 1,434 146 .. .. .. .. .. .. 1,434146 Wheat Research .. .. .. .. .. .. 5,815 19 0 .. .. .. .. .. .. 5,815 19 0 Canterbury Agricultural College: Grant .. .. .. 5,276 0 0 .. .. .. .. .. .. 5,276 0 0 9,248 6 8 78,078 0 4 14,870 13 9 7,999 7 2 7,117 18 9 2,770 19 7 2,406 16 10 2,184 10 6 124,676 13 7 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought forward .. .. .. .. 9,248 6 8 49,919 13 6 14,697 5 0 7,968 13 11 7,117 18 9 2,770 19 7 2,406 16 10 1,611 13 1 95,741 7 4 Interest on capital .. .. .. .. 148 18 8 826 10 4 318 16 4 122 12 4 24 16 1 30 7 3 58 3 3 25 13 6 1,555 17 9 9,397 5 4 50,746 3 10 15,016 1 4 8,091 6 3 7,142 14 10 2,801 6 10 2,465 0 1 1,637 6 7 97,297 5 1 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Contributions by industrial interests .. .. .. 15,413 12 7 .. .. .. .. .. .. 15,413 12 7 Contributions towards Apia Observatory .. .. .. .. .. .. .. .. .. 572-17 5 572 17 5 Sale of bulletins and maps .. .. .. .. .. ., 30 13 3 .. .. .. ■ • 30 13 3 Analysis fees .. .. .. .. .. .. .. 173 8 9 .. .. .. .. .. 173 8 9 Sales of fruit, dairy produce, Wheat Research Laboratory .. 6,241 114 .. .. .. .. .. .. 6,241 11 4 fees, and miscellaneous Agriculture Department: Amount provided towards .. 5,479 0 0 .. .. .. .. .. .. 5,479 0 0 expenses of Plant Research Bureau Wage subsidies .. .. .. .. .. .. 1,024 2 11 .. .. .. .. .. .. 1,024 2 11 Balance carried forward .. .. .. .. 9,248 6 8 49,919 13 6 14,697 5 0 7,968 13 11 7,117 18 9 2,770 19 7 2,406 16 10 1,611 13 1 95,741 7 4 9,248 6 8 78,078 0 4 14,870 13 9 7,999 7 2 7,117 18 9 2,770 19 7 2,406 16 10 2,184 10 6 124,676 13 7 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Excess of expenditure over income .. .. .. 9,397 5 4 50,746 3 10 15,016 1 4 8,091 6 3 7,142 14 10 2,801 6 10 2,465 0 1 1,637 6 7 97,297 5 1 9,397 5 4 50,746 3 10 15,016 1 4 8,091 6 3 7,142 14 10 2,801 6 10 2,465 0 1 1,637 6 7 97,297 5 1

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. Balance-sheet as at 31st March, 1937.

E. Marsden, Secretary. R. D. McG-illiveay, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comment: The value of consumable stores on hand is not recorded m the accounts.— J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV].

144

! _ , n . ! Research I Dominion Geological ' Meteorological j Dominion j Observatory, i Total - I Head Office. investigations. | Laboratory. Survey. Office. | Observatory. | ohristchurch. | Observatory. T ,1 1 icq Capital — i '■ | J <- « »*«■ « *«• « 1 Js.l»". SiSjS? "• '■ - - 3,316 13 9 j 20,053 18 2 8,47ō'lS2 ) 750 M8 674 15 8 1,313 7 7 032 1.10 38,218 11 8 Creditors- 112 13 10 6 i i6 5 6 12 10 7 15 6 12 10 3 3,478 19 2 Departmental " !! " !! " 48 4 2 I06 6 8 39 13 2 117 8 9 208 18 4 2 4 7 2 4 2 0 11 0 725 10 10 Amounts held on deposit— j _ _ _ _ _ 491 8 3 Wheat levies .. .. •• •• •• •• 4yi 8 d .. •• ■ • •• 37g g Q 375 0 0 Grant, Apia Observatory .. •• •• '■ 38 1 10 • 2 13 1 45 13 2 SSSftSSrAS? :: :: ».372-1 2 «.swum 15,017 « 9 u.oW ■ . »,m » 1 2.702 05 2, m 0 . 2.024 5 4 .02,10. 1 . 12,952 4 6 75,213 1 8 23,592 9 0 17,743 16 8 7,897 5 6 3,476 2 7 3,778 7 8 3,048 5 6 147,701 13 1 £ s. d. £ s. d. £ SSet s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d ... , 2 057 2 6 •• 3 3 0 .. •• •• 2 > 060 3 6 " 5 692 14 11 •• 76 19 4 13 8 3 157 14 11 143 4 6 6,084 111 Buildings .. 886 18 9 3o' 6 4 37 3 1 13 5 6 17 4 10 7 5 0 7 14 8 999 18 2 Tools and equipment .. • • • • • • • • ° 2 .. .. 149 2 7 Motor-vehicles .. .. •• •• •• •• i " " " " " 5 12 0 37 10 9 Bicycles and other transport equipment .... • • qo Q " " " • 80 5 9 Horses and harness .. 4 ' 2 x 539 18 10 363' 6 11 141' 6 10 166* 18 7 59 0 0 30' 5 0 95*5 4 2,665 4 8 Furniture and fittings 64 15 3 451 5 8 15 14 8 1 10 0 4 16 0 30 2 1 205 6 3 32 0 11 805 10 10 Mechanical office appliances , 1 «35 0 10 1 519 9 0 30 0 0 25 10 7 144 5 3 40 8 8 27 7 9 2,894 6 9 Libraries and books .. .. ",„,00 10 1 4 • •• 30 1 0 Stamps on hand .. .. i» » .. •• •• _ 6 278 2 9 Stocks, saleable publications .. .. •• 2,8o9 lb 11 839 0 4 .. -,579 Ob 6 11 5 1,305 11 2 026 .. 400 .. .. 400 00 1,716 5 1 Departmentai !! " - . ■■ 11 4 2 6 100 7 0 3 16 6 .. .. .. ;; 467^4 Permanent improvements: Reading, fencing, &c. .. • • 137 " • • • • 370 13 7 Plant and machinery .. •• •• •• «778 1« q *>4oVl2 0 4 16 10 460 17 8 410 15 4 866* 7 9 32i 11 8 16,302 11 9 Technical instruments, apparatus, and equipment .. 00 13 9 8,778 1b 9 5,403 0 6 8 6 . .. .. 6 8 6 Lithographic blocks, slides, and plates .. •• •• •• g 0 0 __ 6,800 0 0 Fossils and collections .. .. ■ ■ • • ■ • • " '93' " .. .. 1,143 9 3 P latlnum ware .. .. •• j •• 38* 1 10 " • • 2 13 1 45 13 2 Assets in Suspense .. .. • • • • j 401 a q " •. 375 9 0 866 17 3 Cash in Consolidated Fund Deposits Account .. •" , f( 3 10 15 0 lê' 1 4 8,09i'6 3 7,142 14 10 2,801 6 10 2,465 0 1 1,637 6 7 97,297 5 1 Excess of expenditure over income .. .. 9,39/ t> 4 ou,/« <s iu io,uio 1 * ' [ i~12,952 4 6 75~213 1~~8~ 23,592 9 0 17,743 16 8 7,897 5 6 3,476 2 7 3,778 7 8 3,048 5 6 147,701 13 1

B.—l [PT. IV],

STAMP DUTIES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Freight and cartage .. .. .. 78 4 7 Death duty .. .. .. 1,643,518 19 3 Office equipment .. .. .. .. 6 9 5 Duty on instruments .. .. .. 348,151 1 8 Postage and telephones .. .. .. 1,103 16 2 Fines and penalties .. .. .. 1,544 16 6 Valuation fees .. .. .. .. 173 1 6 Adhesive stamps .. .. .. . . 155,023 9 5 Advertising .. .. .. .. 153 9 4 Impressed stamps .. .. .. 213,184 3 5 Travelling and transfer expenses .. .. 187 14 2 Miscellaneous receipts .. .. .. 33 14 11 Fuel, light, and cleaning .. .. .. 540 17 11 Licenses to companies .. .. .. 88,306 3 6 Law-costs .. .. .. .. 318 9 5 Gift duty .. .. .. .. 105,335 13 8 Rent .. .. .. .. .. 2,328 14 8 Amusements-tax .. .. .. .. 71,507 18 8 Salaries .. .. .. .. .. 25,286 19 7 Overseas passenger duty .. .. .. 21,969 10 3 Interest on succession duty (refund) .. 173 10 2 Racing revenue .. .. .. .. 504,185 14 6 Cost of stamp printing .. .. .. 982 13 0 Bank-note duty .. .. .. .. 7'998 10 2 Stamping-machine (maintenance) .. .. 55 16 11 Sharebrokers'licenses .. .. .. 2,068 5 0 Printing and stationery .. .. .. 1,398 19 5 Mortgagees'indemnity fees .. .. 1,884 16 6 Typewriters (maintenance) .. .. .. 26 0 7 Lottery duty '.. .. .. .. 20,152 12 6 Miscellaneous expenses .. .. . . 14 2 0 Recovery on account of expenditure of previous Family Protection Act .. . . .. 127 8 7 years .. . . . . .. .. 0 5 0 Refund, tote-tax .. .. .. .. 43,116 5 6 Refund, overseas passenger duty .. . . 25 18 4 Allowance to officer performing higher duties . . 15 0 0 Depreciation . . . . .. . . 903 12 0 Stamp duty on interest .. .. . . 98 0 6 Balance carried down .. .. .. 3,107,750 11 2 £3,184,865 14 11 £3,184,865 14 11 £ s. d. £ g. d. Interest on capital .. .. .. 227 11 0 Balance brought down .. .. .. 3,107,750 11 2 Balance, excess income over expenditure .. 3,107,523 0 2 £3,107,750 11 2 £3,107,750 11 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 4,535 19 4 Furniture .. .. .. .. 344 12 8 Creditors — Mechanical appliances .. .. .. 3116 Sundry .. .. .. .. 197 16 6 Machinery .. .. .. .. 3,985 5 2 Departmental .. . . .. .. 96 2 5 Library . . .. .. . . .. 175 0 0 For refunds — Debtors — Sundry .. .. .. .. 11,812 12 8 Sundry .. .. .. .. 387,779 19 6 Departmental .. .. .. .. 4,862 12 3 Departmental .. .. .. .. 291 11 1 Reserves — Deposit Accounts .. .. .. .. 180 2 7 Accrued penalty .. .. .. 10,591 19 9 Cash in hands of receivers .. .. .. 21 2 11 Sundry depositors .. .. .. 180 2 7 Treasury Adjustment Account .. .. 2,746,991 10 3 Excess income over expenditure .. 3,107,523 0 2 £3,139,800 5 8 £3,139,800 5 8 P. G. Pearce, Commissioner of Stamp Duties. Ī hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. H. Eowler, Controller and Auditor General. 19 —B. 1 [PT. IV],

145

B.—l [Pt. IV],

TRANSPORT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. General administration — £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. ..12,174 Oil Pees under Transport Licensing Act, Maintenance of mechanical office 1931.. .. .. .. 24,587 18 6 appliances .. .. .. 71 310 Fees under Motor-vehicles Act, 1924 853 12 6 Advertising, books, <fcc. .. 93 9 5 25,441 11 0 Fuel, light, power, and water .. 63 2 6 Recoveries on account of expenditure Printing and stationery .. 659 15 6 in previous years .. .. .. 80 11 7 Postages and telegrams .. 447 3 8 Balance .. .. .. .. 77 13 8 Rent .. .. .. 635 19 8 Transfer of office accommodation 204 8 7 Travelling-expenses : Staff .. 1,258 611 Metal holders for vehicle authorities .. .. . . 15 3 4 Depreciation — Departmental library .. 5 113 Office furniture .. .. 74 17 5 Mechanical office appliances .. 36 6 8 Telephone— Rentals .. .. .. 170 12 6 Calls .. .. .. 118 0 10 Alterations .. . . 107 8 5 Meal allowances .. .. 40 12 0 Office cleaning .. .. 138 1 9 License fee : R. P. Barnett .. 2 0.0 Expenses of taxi inquiry .. 1, 057 3 8 Expenses of National Safety Council .. .. .. 31 5 1 17,404 13 11 Expenses of Licensing Authorities — Travelling-allowances .. .. . 638 9 11 Pees and salaries .. .. 1,727 6 11 Advertising .. .. . . 458 17 0 Services of Registrar of Motorvehicles .. .. .. 417 17 3 Conference .. .. .. 47 15 6 Car-running expenses .. .. 194 17 3 Depreciation : Motor-cars .. 96 12 0 3,581 15 10 Vehicle-inspection— Salaries .. .. .. 1,113 11 9 Travelling-expenses .. .. 338 18 5 Services of Public Works Department .. .. .. 2,137 5 7 Overalls .. .. . . 7 15 6 Running-expenses: Cars .. 232 4 4 Depreciation-Motor-cars .. .. .. 33 3 9 Brake-testers .. .. 8 5 3 Ramp .. .. .. 2 15 9 Satchel Is .. .. .. 1 17 9 3,875 18 1 Enforcement — Salaries .. . . .. 420 16 8 Law-costs .. . . .. 15 11 10 Travelling-expenses .. .. 96 13 1 Car-running expenses .. .. 161 10 I Depreciation : Motor-car .. 42 16 9 737 8 5 £25,599 16 3 £25,599 16 3 £ s. (I. £ s. d. Balance .. .. . . .. 77 13 8 Balance .. .. .. .. 174 9 5 Interest on capital .. .. 96 15 9 Balance .. .. .. .. £174 9 5 £174 9 5 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s, d. Capital .. .. .. .. .. 3,222 13 8 Office furniture and fittings .. .. .. 1,159 4 0 Fees under Transport Licensing Act, 1931, received Mechanical office appliances .. .. .. 341 14 2 in advance .. .. .. .. 482 10 3 Departmental library .. .. .. 88 13 5 Sundry creditors— £ s. d. Vehicle-inspection ramp .. .. . . 47 7 6 Departmental .. .. 193 12 5 Brake-testing machines .. .. .. 141 12 0 Other .. .. 367 12 0 Motor-cars .. .. .. .. .. 1,452 17 7 561 4 5 Vehicle authority holders .. .. .. 30 6 8 Treasury Adjustment Account .. . . 2,621 2 8 Sundry debtors— £ s. d. Departmental Other .. .. .. 2,104 18 0 2,104 18 0 Sundry payments in advance .. .. .. 12 19 7 Official stamps .. .. .. . . 29 16 2 Forms and stationery on hand .. .. 450 0 0 Fees held in Deposits Account: Miscellaneous .. 853 12 6 Income and Expenditure Account .. ~ 174 9 5 £6,887 II 0 £6,887 11 0 G. L. Laurenson, Commissioner of Transport. F. A. Davis, A.R.A.N.Z., A.A.1.5., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G, Collins, Deputy Controller and Auditor-General,

146

B, 1 [Pt. IV].

VALUATION DEPARTMENT. Income and Expenditure Account por the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Advertising books, and other publica- Fees charged for Valuers'reports .. .. 24,817 7 1 tions .. .. .. .. .. 171 19 0 Fees charged for certified copies of existing roll Assessment Court expenses .. .. .. 678 14 0 values .. .. .. .. .. 2,399 6 0 Depreciation on office furniture requisites, maps, Contributions from — and motor-car .. .. .. .. 1,057 4 1 Local bodies .. .. .. .. 15,642 18 2 Fees to Valuers .. .. .. .. 21,837 18 1 Land and Income Tax Department .. .. 15,642 18 2 Freight, cartage, and transport charges . . . . 54 2 4 Realization of assets .. .. . . 114 9 Fuel, light, power, and water .. .. .. 29 15 6 Levying and collecting hospital rates in Sounds and Maps (maintenance) .. .. .. .. 942 10 6 Taupo Counties and in part Waiheke Island .. 185 0 0 Office expenses .. .. .. .. 290 9 3 Balance, exclusive of interest carried down .. 12,519 10 1 Overtime and meal-allowances .. .. 22 14 9 Payment to Post and Telegraph Department .. 100 0 0 Postages, telegrams, and rent of Post Office boxes 589 3 0 Rent .. .. .. .. .. 2,426 7 3 Salaries .. .. .. .. .. 35,328 7 4 Telephone services .. .. .. .. 535 5 5 Travelling allowances and expenses .. .. 5,727 310 Typewriters: Repairs .. .. .. 41 4 1 Printing and stationery .. . . .. 778 14 3 Transfer and removal expenses .. .. 376 11 7 Grant to widow of officer .. .. .. 180 0 0 Allowance for higher duties .. .. .. 50 0 0 £71,218 4 3 £71,218 4 3 £ s. d. £ s. d. Balance, exclusive of interest brought down 12,519 10 1 Balance, after charging interest .. .. 13,243 12 2 Interest .. .. .. .. .. 724 2 1 £13,243 12 2 £13,243 12 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. /issets. £ g. d. Capital Account .. .. .. .. 17,464 7 7 Furniture and fittings .. .. .. 560 1 8 Creditors — £ s. d. Mechanical appliances .. , . .. 508 0 4 Departmental .. .. 224 10 5 Motor-car .. .. .. .. .. 112 17 7 Sundry .. .. .. 1,813 0 6 Maps .. .. .. .. .. 16,283 8 0 2,037 10 11 Stationery .. .. .. .. 725 22 Payments in advance . . .. .. 83 1 2 Debtors — £ s. d. Bad debts reserve .. .. •• .. 45 0 7 Local bodies .. .. .. 8,468 8 7 Suspense Account: Hospital and Charitable Insti- Land and Income Tax Department 15,642 18 2 tutions Act, 1926 .. .. .. .. 140 8 11 Sundry .. .. .. 992 12 10 Treasury Adjustment Account .. .. 37,791 11 9 Sundry departmental .. .. 933 4 0 26,037 3 7 Deposits—Hospital and Charitable Institutions Act, 1926 .. .. .. .. . . 91 15 5 Excess of expenditure over income .. .. 13,243 12 2 £57,562 0 11 £57,562 0 11 W. Stewart, Valuer-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents'submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. If. Fowler, Controller and Auditor-General.

147

B.—l [PT. IV J.

DAIRY INDUSTRY LOANS. (Agriculture (Emergency Powers) Act, 1934.) Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Balance at Ist April, 1936 .. .. .. 2 15 6 Accrued interest on loans .. .. .. 1,013 9 6 Interest, Public Works Fund: Capital .. .. 1,080 6 3 Balance carried down .. .. .. .. 69 12 3 £1,083 1 9 £1,083 1 9 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Public Works Fund . . . . 40,489 18 11 Advances under section 26, Agriculture (EmerTreasury Adjustment Account .. . . 571 1 1 gency Powers) Act, 1934— £ s. d. Sundry creditors: Departmental .. .. 313 10 Dairy factories .. .. 39,165 17 10 Sundry accounts in credit— £ s. d. Dairy-farmers .. .. 1,385 7 0 Interest on loans .. 13 7 10 40,551 4 10 Principal instalments .. 62 13 2 Sundry debtors for interest . . .. . . 61 18 1 76 1 0 Sundry debtors for principal instalments .. 17 3 Interest accrued but not due . . . . .. 456 12 5 Revenue Account . . .. . . . . 69 12 3 £41,140 14 10 £41,140 14 10 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

148

B.—l [PT. IV].

DEPARTMENT OP LABOUR (EMPLOYMENT DIVISION). Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. I Income, ... £ s. d. & 3- d. Contribution from the Employment Promotion £ s. d Advertising .. . . 14 11 7 Fund under section 34 of the, Employment ProEx gratia payments to workers 100 0 0 motion Act, 1936 .. 60 000 0 ft Expenses of visit of representative Balance .. " " io,'« of British Ministry of Labour to '" New Zealand . . . . 136 2 0 Fitting up Labour Bureaux .. 2,298 911 Law-costs .. .. .. 15 18 0 Motor-vehicles, maintenance of 1,849 9 2 Office expenses .. '. . 1,031 7 10 Overtime and meal allowances 343 4 0 Postages .. .. . . 4,475 6 0 Printing and stationery .. 5,008 17 5 Rent, heating, and lighting .. 5,323 510 Salaries and allowances .. 157,380 5 5 Services by other .Departments 11,427 7 9 Telephone services .. .. 2,851 8 1 Transfer and removal expenses 652 9 6 Travelling-expenses .. .. 3,263 17 8 Typewriters, Maintenance of .. 137 19 2 Furniture, &c., written off . . 128 6 10 Depreciation .. .. 1,105 6 8 197,543 12 10 £197,543 12 10 £197,543 12 10 Balance brought down 137,543 12 10 Balance, excess of expenditure over income . 137 768 B'l Interest on capital .. .. .. 224 15 3 ' £137,768 8 1 £137,768 8 1 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d Assets. £ B d Capital .. .. .. .. .. 10,577 1 2 Buildings 703 19 8 Creditors £ H , d . Furniture .. .. .. .. .. 6 454 11 3 Sundry .. .. .. 2,896 4 9 Typewriters .. .. .. '051) 9 ô Departmental .. .. 7,850 18 3 Motor-vehicles .. .. .. 3 437 jo 9 „. . . „. _ 10,747 3 0 Official stamps .. .. ' 36 15 4 Writings off m Suspense .. .. .. 128 610 Debtors— £ s d Treasury Adjustment Account .. .. 128,382 110 Sundry .. .. .. 31 13 11 Departmental . . .. 273 4 9 . , . c , 304 18 8 Assets 111 Suspense .. .. .. .. 128 6 10 Excess of expenditure over income . . .. 137,768 8 1 £149,834 12 10 £149,834 12 10 J. S. Hunter, Secretary of Labour. H. L. Bockett, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been dulv examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of Parliamentary Return 8.-l [Pt. IV], —J. H. Fowler, Controller and Audi tor-General.

149

8.1 [PT. IV].

MISCELLANEOUS ADVANCES FROM THE CONSOLIDATED FUND. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Excess of income over expenditure .. .. 14,104 5 4 Interest on advances .. .. .. 13,964 15 10 Surplus from — Waitangi Land-settlement Association .. 60 16 1 Woodside Land-settlement Association .. 78 13 5 £14,104' 5 4 £14,104 5 4 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Advances from Consolidated Fund .. .. 696,608 4 5 Advances to— £ s. d. £ s. d. Writings-off in Suspense .. .. .. 55 0 2 State Forests Account .. 87,405 3 4 Treasury Adjustment Account .. .. 9,926 7 9 Electric Supply Account .. 12,000 0 0 Excess of income over expenditure .. . • 14,104 5 4 Rural Intermediate Credit Board .. .. .. 400,850 0 0 Land-settlement Associations 194,708 14 3 Sundry .. .. .. 1,644 610 . 696,608 4 5 Interest due and unpaid .. .. 24,030 13 1 Suspense Account .. .. .. 55 0 2 £720,693 17 8 £720,693 17 8 Note.—Some loss of interest and principal is anticipated in respect of advances to Land-settlement Finance Associations. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed hereby.—J. H. Fowler, Controller and Auditor-General.

SAMOAN LOAN SUSPENSE AND SINKING FUND ACCOUNTS. Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 3,145 17 5 Interest on advances to Samoan Administration 5,559 3 2 Interest on advances from Treasury Accounts .. 1,135 3 5 Excess of income over expenditure .. .. 1,278 2 4 £5,559 3 2 £5,559 3 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Loan capital .. .. .. .. 96,730 0 0 Advances to Samoan Administration .. .. 121,940 0 0 Advances from Treasury Investment Accounts .. 25,210 0 0 Interest accrued on advances to Samoan AdminisSinking fund .. .. .. 014 1 trillion .. .. .. .. .. 2,737 6 4 Interest accrued— Cash in Public Account .. .. . . 0 14 1 Loan capital .. .. •. •. 842 14 10 Advances from Treasury Investment Accounts 531 6 2 Interest duo and unpaid on advances from Treasury Investment Accounts .. . . .. 3112 1 Treasury Adjustment Account .. .. 53 10 11 Excess of income over expenditure .. .. 1,278 2 4 £124,678 0 5 £124,678 0 5 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (LoncL), Assistant Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

150

B.—l [PT. IV],

MAIN HIGHWAYS ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1937, and Total to Date.

151

Total since !! ~~ —— — E " ITUBE «1?-. —• : —.. ; to ..i /Mô(. || I to 31/3/37. Net expenditure on construction and improvement of main highways — ! Highway District j £ s. d. £ s. d. Loans raised under Main Highways Act, 1922 — >t ' 9 ** *" *• •* •• | 91,353 7 5 765,310 9 3 Stock and Debentures issued — £ s d £ « j ~kt' o ** '* *' "" * * 203,986 13 0 1,084,109 12 9 At 3 per cent, interest .. .. .. .. 649 000 0 0 66i 365 f) f) nM I il'Z'i I interest !! 204! 500 0 0 tTofrt 0 ° 0 at,, k '■* '' '' •' 48,832 4 9 452,624 15 7 At 3| per cent, interest .. .. .. .. .. ion eqx a n No.' 6 oH ns 9 Ml'fst 10 , 5 q At 4 per cent, interest !! 1,295,185 0 0 at, 7 ' '' '' '• •• •• 37,208 6 2 387,288 4 9 At 4| per cent, interest .. .. .. .. 540 n04 in in I 47,891 1 0 406,337 19 4 At 5£ per cent, interest ;; 2,100 0 0 t\t ' q " ' ■ " ' ■ •• •• 92,625 11 7 307,464 13 8 Securities redeemed, Loans Redemption Acconnt .. .. .. 646 070 0 0 w id " .. .. .. .. .. 95,543 4 3 700,833 12 9 Consolidated Fund —Public Debt Repayment Account .. .. 5 ī ' 720 0 0 Ao - 10 •• ■■ • • .. .. 49,243 4 9 281,937 3 7 " '" u u Totals for North Island 761,716 1 11 4,960,939 18 10 853,500 0 0 4,008,114 10 10 2q- 0 j.) * * "" '' *" •' • ■ • • 85,239 19 0 270,148 17 0 Receipts under section 15, Finance Act, 1923, from Public Works Fund, at ' i ~ " '' •' •• •• 140,498 14 7 309,027 6 5 General Purposes Account (at 5 per cent, interest) .. .. .. 1 226 000 0 0 .* 10,704 6 11 179,143 14 6 ±,**o,uuu u u jg " •• •• •• 96,665 11 9 436,500 13 6 Income from — t ' . j " " " '• •• •• •• 27,099 17 8 203,822 3 11 Motor-registration licenses, fees, and fines (section 24, Motor-vehicles Ho 17 " " " " " •' n3 > 187 10 8 309,329 2 5 Act, 1924).. .. .. .. .. .. .. 578,228 6 2 4,508,480 8 4 at,,* " " " '' '• •• •• 33,314 8 2 413,824 12 5 Less Commission on collection by Post and Telegraph Department — Ao - 18 126,429 19 3 290,615 9 11 £ s. d. t t~i • Motor-registration fees and licenses .. .. 22,753 15 1 -t- or ommion .. .. .. .. .. 1,394,856 15 11 7,373,351 18 11 Pees for registration of change of ownership .. 9,711 9 0 Net expenditure on renewals of main highways : ' 1 ,969 14 10 Highway District — ' No 1 K r T 545,763 2 1 4,278,510 13 6 jg- o g "• *• ■■ •• o,9/o / / 5,925 i 7 Interest from investments .. .. .. .. .. .. 305 18 9 216,452 4 2 ' <, " " '• '• •• •• •• 21,068 14 2 21,068 14 2 Interest from local authorities on plant purchased on their behalf .. 1,266 0 9 22',474 6 11 -xs ' 2 '' ''I 5,388 10 5 5,388 10 5 Interest on advances to local authorities .. .. .. .. 3 968 10 10 26'494 5 9 tit-' k " " " '• ■' •• j 8,779 6 3 8,779 6 3 Mileage Tax (Finance Act, 1931-32 (No. 2), section 19) .. .. s'290 4 11 " 7'32 3 3 8 I 11,371 4 8 11,371 4 8 Miscellaneous receipts .. . . .. . . .. .. '159 q 1 1,738 16 8 jt ' ~ " '• •' ■■ 87 ? 1 2 8 1,872 13 8 Motor-spirits tax (section 9, Motor-spirits Taxation Act, 1927) .. .. 1,697,942 3 0 9,616', 222 4 10 jct q ' g " •• •• •• •• I 9,135 7 10 9,135 7 10 Tire-tax (sections 13 and 14, Main Highways Act, 1922) .. .. 138,894 8 10 2',060',136 4 2 xr ' n " " " '• •• •• •• 381 11 10 381 11 10 Transfer from Consolidated Fund (section 14, Main Highways Act, 1922) .. '210 000 0 0 j® 1,430 13 11 1,430 13 11 Rent of and tolls from ferries .. .. .. 2,08110 6 9,762 3 10 9,762 3 10 Temporary transfers from other accounts .. .. .. .. 100,000 0 0 250' 000 0 0 Totals for North Island .. .. .. .. 75,115 14 2 75 115 14 2 5°' •• •• •• •• •• •• 1,128 10 3 1,128 10 3 T °' \% 23,447 11 2 23,447 11 2 £*°- " 839 17 2 819 17 2 531 8 3 531 8 3 <! 11 16 8 11 16 8 ? •• •• •• •• •• .. .. 2,592 11 7 2,592 11 7 7 1,509 1 10 1,509 1 10 -^ 0 - 18 •• •• •• •• •• ■■ 1,247 5 6 1,247 5 6 Totals for Dominion .. .. .. .. .. 106,403 16 7 106,403 16 7* Carried forward .. .. .. .. _ 1,501,260 12 6 7,479,755 15 6 Carried forward .. .. .. .. .. 3,345,089 9 3 21,925,548 1 0 * Expenditure from 1/4/36 only. Previously included under maintenance, repairs, &c.

B.—l j l'T- IV

MAIN HIGHWAYS ACCOUNT— continued. Income and Expenditure Account for the Year ended 31st March, 1937, and Total to Date— continued.

152

Total since ! j Total since I Total for Year j Inception of Main ] rwrnnnf Total for Year ; Inception of Main EXPENDITURE. \ 1936-37 ; Highways Act, 1922, UNCUMit. 1936-37. Highways Act, 1922, to 3*1/3/37. I j to 31/3/37. ! I j £ s. d. £ s. d. £ s. d. £ s. <t: Brought forward .. .. •• •• •• 1,501,260 12 6 7,479,755 15 6 Brought forward .. .. .. .. 3,345,089 9 3 21,925,548 1 0< Net expenditure on maintenance, repairs, &c., of main highways :— Highway District- .. 76 , 5 85 6 7 647,701 1 1 \ at' o ..... 119,141 3 2 1,182,045 11 7 o " " " .. .. 55,186 7 0 522,879 5 5 4 " " " " . 56,841 6 8 415,474 13 10 t " " " '. .. .. 48,455 18 5 674,925 8 6 r " " " " .. .. 60,845 9 0 456,802 1 7 XT ' 7 " " ' .. .. 39,793 0 5 488,011 14 8 m ' g ...... 52,898 8 10 429,861 4 5 £f„ q " " " .. .. 49,471 13 10 595,166 10 11 So! 10 !! !! !! ■■ •• •• 42,663 4 1 510,224 3 0 Totals for North Island .. •• •• 601,881 18 0 5,923,091 15 0 Tvj n ii .... 45,382 16 2 498,488 10 8 " " " ' . .. 70,037 2 8 877,857 12 2 io " .. .. 17,677 5 5 220,291 14 11 vr„ 14 " " " " .. .. 31,673 14 8 361,977 11 7 Ik " . .. 35,862 14 7 450,150 18 5 ih " " ' .. .. 33,257 14 1 299,159 4 1 17 .... .... 23,276 17 7 299,746 16 0 No! 18 !! !! .. .. •• ■■ •• 41,680 12 8 345,730 9 11 Totals for Dominion 900,730 15 10 9,276,494 12 9 Total expenditure by Highways Districts .. .. 2,401,991 8 4 16,756,250 8 3 Administration — Administration expenses (including salaries, travellingexpenses, office rents, printing, stationery, postages, and £ s. d. miscellaneous expenses) .. .. .. .. 104,077 19 8 480,487 0 3 Fees and travelling - expenses of members of the main . Highways Board other than Government members .. 923 0 5 .. 15, Miscellaneous expenses — Advertising, maps, rent of halls, traffic tallies, transport of samples, depreciation of furniture, &c. .. .. 407 12 11 5,bin Compensation under section 3, Public Works Amend- jf ment Act, 1925 .. •• •• • • „ - Ait A r Exchange on remittances .. .. •• -• 2,746 13 2 . 4,666 Petrological laboratory and other experimental work, Expenses of .. •• 1.210 2 5 .. 9,352 14 0 P Total administration 109,365 8 7 516,762 10 3 Carried forward .. .. ■ ■ • • ■ • • • 2,511,356 16 11 17,273,012 18 6 Carried forward .. .. . . .. .. .. 3,345,089 9 3 21,925,548 1 0

B.—l [PT. Vl].

MAIN HIGHWAYS ACCOUNT— continued. Income and Expenditure Account for the Year ended 31st March, 1937, and Total to Date—continued.

20— B. 1 [Pt. IV].

153

Total since Ij I ' . . . EXPENDITURE. ! Total for Inception of Main T | T T( ?: al sin ™ Year 1936-37. I Highways Act, 1922, INCOME. I Vo '? r ,_ n £ eptl0n ,°l ♦n /9/Q7 1 ' Year 1936-37. ] Highways Act, — —_ ' to 31/3/37. N , to 31/3/37. Brought forward .. .. .. .. .. 2,511,356 16 11 17,273,012 18 6 Brought forward .. .. .. .. .. 9 * 3 21,925,548 7 \ Loan charges — £ s. d Charges and expenses of raising loans, management charges of Consolidated Stock on account of Construction Fund, T &c - '• •• •• 1,139 13 8 .. 68 48112 5 Interest on amount appropriated out of Public Works Fund and paid into Main Highways Account Construction Fund .. .. .. .. .. .. 61,300 0 0 .. 429 100 0 0 Interest on loans, recoupment to Consolidated Fund (section 4, Finance Act, 1919) .. .. .. 125,578 1 1 .. 960.541 12 4 Transfer to reserve for redemption of main highway ■ ' securities .. .. .. .. 93,567 0 0 .. j 593,202 0 0*\ rayment to local authorities m commutation of toll-gate charges (Finance Act, 1925, section 20) .. .. 1,457 1 2 .. i 25 752 7 5 Payment to Wellington City Council in commutation of fees chargeable in respect of motor-vehicles using Hutt Boad (Finance Act, 1927 (No. 2), section 33) .. 24,474 6 2 .. j 206,084 15 10 Bepayment of temporary transfer from other accounts .. 200,000 0 0 .. i 250',000 0 0 Total loan charges .. .. .. j 507,516 2 1 2,531,162 8 0 j Subsidies, &c., in respect of other than main highways — Municipal Corporations (Municipal Corporations Act, 1933, \ I i section 71) .. .. .. .. . . 29,400 4 8 .. ! 179 150 17 1 County Councils and other local authorities (Finance Act, I 1930, section 37) .. .. .. .. 165,685 2 2 >1,131,427 3 7 Subsidies to County Councils for rebate to ratepayers (Finance Act (No. 4), 1931, section 45) . . . . .. j 253 892 12 1 Subsidy on rates levied on farming land (Finance Act (No. 3), 1934, section 28) .. 237 17 6 .. ! 364,601 8 3 Mamtenance and construction of roads giving access to I outlying areas (Finance Act (No. 3), 1931) .. .. .. 45 918 8 8 Total subsidies .. .. .. .. 195,323 4 4 1,974,990 9 8 3,214,196 3 4 21,781,165 16 2 Balance, being excess of income over expenditure, carried to general balance-sheet .. .. .. .. .. __ 130,893 5 11 I 144,382 4 10 _ j3.345.089 9 1 J\ Vl,925, 548 1 0 * Excludes £60,408 10s. 7d. interest credited. ~~ ~ Inote. No charge for the cost of exchange on interest payments made in London is included in the accounts.

B.—l [PT. IVJ.

MAIN HIGHWAYS ACCOUNT— continued. General Balance-sheet as at 31st March, 1937.

double-account system. j| q p EIESTLEY) A.R.A.N.Z., Acting Chief Accountant, Public Works Department. J. Wood. Chairman, Main Highways Board. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon. J. H. Fowler, Controller and Auditor-General.

154

, — ĪI — — LIABILITIES. — I Total. ASSETS. 1 otaL £ s. d. £ s. d. Cash in Public Account— £ s - d - J- s - Excess of income over expenditure for 1936-37 .. .. .. 130,893 5 11 At call .. Add Balance at 31/3/36 13,488 18 11 Sundry debtors— 144,382 4 10 Public Works Department .. .. .. .. •• 3,125 8 z Other Government Departments .. . • • • ■ • • • 830 2 0 Sundry creditors — Non-departmental .. . • • • ■ ■ • • • • 16,J65 6 10 Public Works Department .. .. .. .. •• 27,465 7 8 Other Government Departments 5,667 8 8 Advances to local authorities (Mam Highways Amendment Act, 1926, Non-departmental .. .. .. .. •• •• 244,034 5 1 section 2) .. .. .. ■■ •• •• ■■ ' 277,167 1 5 Advance on subsidies (Finance Act, 1930, sections 37 and 39, and Finance Act, Interest accrued on loans .. .. .. .. 25,499 0 5 1932, section 36) '' " '' o cm 17 o Reserves for redemption of securities .. .. .. ■■ 7,540 10 7 Motor-registration fee m hands of Postal Department .. .. .. •• 9 qnq 8 10 Writings-off in Suspense .. .. .. .. .. •• •• 612 17 1 Interest due and accrued .. .. .. •• inq ' 773 1"! 7 Stocks of materials, tools, &c. .. .. ■■ •• 109, /73 Furniture, fittings, &c. — Expenditure to 31/3/37 .. .. .. ■■ ■■ •• 4,415 7 6 i Less depreciation to 31/3/37 .. .. .. •• •• 931 8 3 3,483 19 3 Plant and equipment — For Main Highways Board — Expenditure to 31/3/37 .. .. .. •• •• •• 194,168 8 11 Less depreciation charged to works .. .. •• 96,091 19 5 r 98,076 9 6 Purchased for local authorities — Expenditure to 31/3/37 .. .. .. .. •• •• 208,587 13 2 Less repayments of principal .. .. .. •• •• 180,827 3 7 F J r 27,760 9 7 Amount transferred to Loans Redemption Account .. .. •• 653,610 10 7 Less amount utilized for redemption of securities .. • • • • 646,070 0 0 7,540 10 7 Stocks Deficits Account .. .. .. .. - • • • • • 612 17 1 455,201 14 4 | 455,201 14 4 Notes. —(a) No liabilitv is included for interest on loans redeemed out of Public Debt Repayment Account. (6) The two accounts, previously known as " Construction " and " Revenue " were amalgamated as from 1st April, 1936, and the account is now termed the "Main Highways Account." The segregation of this account for balance-sheet purposes is under consideration with a view to the framing of future balance-sheets on the

B.—l [PT. Vl],

ELECTRIC SUPPLY ACCOUNT. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1937. General Balance-sheet at 31st March, 1937, compared with Position at 31st March, 1936.

21— B. 1 [Pt, IV].

155

Liabilities. 1936-37. ! 1935-36. 1 Assets. 1936-37. 1935-36. I i I Aid to Water-power Works and Electric £ s. d. £ s. d. £ s. d. North Island scheme — £ s. d. £ s. d. £ s. d. Supply Accounts — Assets as per separate balance-sheet .. 9,446,309 4 5 9,039,956 12 0 Debentures Stock issued — Profit and Loss Account —Loss to date .. 155,175 8 4 399,315 0 9 At 3 per cent, interest .. .. 3,149,372 9 6 954,632 17 3 9,601,484 12 9 At per cent, interest .. .. 1,449,575 0 0 1,000,000 0 0 9,439,271 12 9 At 3f per cent, interest .. .. 574,555 0 0 574,555 0 0 At 4 per cent, interest .. .. 1,644,915 0 0 1,957,890 0 0 At 4-4 per cent, interest .. .. 950 0 0 At 4J- per cent, interest .. .. 2,623,913 18 0 2,623,913 IS 0 South Island scheme — At 4-8 per cent.interest .. .. 1,750 0 0 .. Assets as per separate balance-sheet .. 6,398,916 9 10 4,563,834 17 10 At 5 per cent, interest .. .. 3,159,227 13 6 3,159,227 13 6 Investments, Sinking Fund .. .. 13,429 15 1 17,555 5 1 At 5£ per cent, interest .. .. 1,200 0 0 4,600 0 0 6,412,346 4 11 At 6 per cent, interest .. .. .. 1,884,642 6 3 4,581 ,390 2 11 Debentures not yet converted .. .. 50 0 0 50 0 0 Treasury Bills — Fixed deposit investments taken over from .. 45,000 0 0 At 1£ per cent, interest .. .. 1,300,000 0 0 the Southland Electric Power Board 113,905,509 1 0 12,159,511 15 0 ! Consolidated Fund — Interest accrued on loans to 31st March, 123,947 4 2 126,724 8 4 1937 Sundry creditors for interest unclaimed .. 1,418 1 8 25 13 6 125,365 5 10 126,750 1 10 Temporary loan .. .. .. .. 12,000 0 0 Surveys and General .. .. .. .. 18,540 17 2 17,101 16 10 Interest reserve, being excess of interest | .. 72,109 8 1 27,281 1 8 charged to schemes over interest actually paid on capital liability Carried forward .. .. .. 14,114,983 14 11 12,313,542 18 6 Carried forward .. .. .. 16,077,371 14 10 14,037,763 12 6

b.—i tpt. iv

ELECTRIC SUPPLY ACCOUNT— continued. STATEMENT OF ACCOUNTS AT THE 31st MARCH, 1937—continued. General Balance-sheet at 31st March, 1937, as compared with Position at 31st March, 1936— continued.

H. G. Priestley, A.R.A.N.Z., Acting Chief Accountant, Public Works Department. I hereby certify that the General Balance-sheet has been duly compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following comments : (1) In the case of the South Island Hydro-electric Power Supply Scheme, Lake Coleridge-Waitaki-Westland Section, the items " Plant, tools, &c.." and " Stocks of materials " are stated at the ledger figures and are not in agreement with those of the stock-sheets ; (2) new agreements entered into with the Manawatu-Oroua Electric-power Board and the Wellington City Council in August and September, 1937, respectively, and operating retrospectively, have resulted in the overstatement of the asset " Sundry debtors " by £50,488 lis. Id. and the profit for the year by £31,040 4s. 3d. in the accounts of the Mangahao-Waikaremoana Section of the North'-Island Hydro-electric Power Supply Scheme.— .T. H. Fowler, Controller and Auditor-General

156

Liabilities. \ 1936-37. 1935-36. j 1936-37. 1935-36. ' ' [I J I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 14,114,983 14 11 12,313,542 18 6 Brought forward .. .. .. 16,077,371 14 10 14,037,763 12 6 \ Sundry Creditors — Balance in Electric Supply Account at the North Island scheme .. .. 85,432 1 2 70,008 6 9 end of year — South Island scheme . ■ 15,786 14 2 20,027 8 9 Cash in Public Account .. .. 140,630 12 7 39,501 13 2 Surveys and general .. .. .. 13 16 2 195 13 11 Imprests outstanding.. .. .. 3,003 0 7 3,101 17 4 101,232 11 6 143,633 13 2 90,231 9 5 42,603 10 6 Charges paid in advance — South Island scheme •• 1,756 0 2 13 15 0 Suspense Account .. .. .. .. 2,008 1 1 Depreciation Reserve — North Island scheme .. 949,888 3 11 961,757 2 9 Investment Account (amount invested until .. .. 175,000 0 0 South Island scheme •• 471,083 6 11 388,546 3 4 actually required) 1,420,971 10 10 1,350,303 S 1 Sinking Fund Reserve — Amount utilized for redemption of loans 313,614 7 4 308,945 0 0 Available for further redemptions .. 13,429 16 1 17,555 5 1 327,044 3 5 326,500 5 1 Writings-off in Suspense — South Island scheme .. .. 9187 45 1 0 Reserve Fund — South Island scheme ■■ .. 257,015 9 8 175,809 3 3 Sundry debtors for interest due but unpaid .. .. 1,078 15 4 i ' I j Total .. . • • ■ • • £16,223,013 9 1 £14,256,445 18 4 Total .. .. .. .. £16,223,013 9 1 £14,256,445 18 4 Notes. —( a) No charge for cost of exchange on interest payments made in London is included. (b) Owing to the interconnection of the various schemes in the North Island and the interconnection next year of the various schemes in the South Island, it has not been found practicable to show separately the accounts of these schemes as required by the State Supply of Electrical Energy Act, 1917.

B.—l [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. NORTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY— continued. Profit and Loss Account For Year ended 31st March, 1937, compared with Year ended 31st March, 1936. Gross Revenue Account.

Net Revenue Account.

157

I 1936-37. I 1935-36. 1936-37. 1935-36. To Generating-expenses, headword, and £ s. d. £ s. d. £ s. d. By Sales of mcrgy- 87fi ji 5 13 *3 * 785,264 5 3 Arapuni 12,924 19 0 10,929 5 3 Retail .. .. .. 1,929 12 8 c Horahora 5,799 16 4 5,615 14 10 878,145 5 11 Mangahao 13,065 13 7 19,883 17 0 787,283 9 9 Waikaremoana .. .. 9,821 5 5 9,560 19 3 Standby stations .. .. 7,189 18 11 10,272 3 9 Rents ' 48,801 13 3 Cottages, &c 7,294 17 7 6,885 13 3 \ 56,262 0 1 Lines, plant, &e. .. 985 0 1 66/ 2 7 . . .. F 8,279 17 8 Transmission-lines — i | Patrol, maintenance, &c. .. .. •• 30,490 8 0 32,501 19 6 Substations — : , ■ ■ „ Operation and maintenance .. 23,869 7 0 19,204 15 0 Management and general — Miscellaneous Salaries, office expenses, accident, sick, .. 41,153 17 8 36,099 6 11 Tests and mspection .. .. •• • and holiday pay, testing, &c. Penalties 144,315 5 11 ; 144,068 1 6 Balance to Net Revenue Account .. .. 743,094 4 8 651,323 0 9 ; £887,409 10 7 £795,391 2 3 £887,409 10 7 £795,391 2 3

1936-37. 1935-36. 1936-37. 1935-36. £ s. d. £ s. d. £ s. d. £ s. d. To Interest for year ended 31st March, 1937 .. .. 391,241 5 10 408,050 14 2 By Balance from Gross Revenue Account .. .. 743,094 4 8 651,323 0 9 Depreciation on completed works .. .. .. 10,463 14 7 17,591 5 6 King's Wharf Station, half annual charges on capital 38,119 11 9 38,147 11 3 costs thereon Cost of raising loans and expenses .. .. .. 59,130 0 1 Balance to Profit and Loss Appropriation Account .. 244,139 12 5 187,533 9 10 £743,094 4 8 £651,323 0 9 £743,094 4 8 £651,323 0 9

b.—i [Pt. iv]

ELECTRIC SUPPLY ACCOUNT— continued. NORTH ISLAND HYDRO-ELECTRIC-PO WE R SUPPLY— continued. Profit and Loss Appropriation Account For Year ended 31st March, 1937, compared with Year ended 31st March, 1936.

158

* i I! I I 1936-37. 1935-36. 1936-37. 1935-36. I ' . a ...'!r ! ! £ s. d. i £ 8. d. i £ s, d. £ s. d. To Balance from previous year .. .. .. .. 399,315 0 9 i 586,848 10 7 By Balance from Net Revenue Account .. .. 244,139 12 5 187,533 9 10 Balance to General Balance-sheet .. .. .. 155,175 8 4 399,315 0 9 £399.315 0 9 j£586,848 10 7 \ £399,315 0 9 £586,848 10 7 Depreciation Reserve Account. £ s. d. £ s. d. £ s. d. £ s. d. To Replacements, renewals, &c. .. .. ■ .. 60,802 19 1 53,283 7 6 By Balance at close of previous year .. .. .. 961,757 2 9 959,085 16 1 Balance to General Balance-sheet .. .. .. 949,888 3 11 961,757 2 9 Interest at 4 per cent, per annum .. .. .. 38,470 5 8 38,363 8 8 Amount set aside as per Net Revenue Account .. 10,463 14 7 17,591 5 6 £1,010,691 3 0 £1,015,040 10 3 £1,010,691 3 0 £1,015,040 10 3 i ... I 1 ~ Sinking Fund Account. £ s. d. £ s. d. £ s. d. | £ s. d. To Balance •• •• 55,929 15 6 . 55,929 15 6 By Balance at close of previous year .. .. .. 55,929 15 6 55,929 15 6 £55,929 15 6 £55,929 15 6 £55,929 15 6 j £55,929 15 6

B.—l [Pt. IY].

ELECTRIC SUPPLY ACCOUNT— continued. NORTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1937.

159

! il ~ ~ I Liabilities. 1936-37. j 1935-36. . Assets. 1936-37. 1935-36. £ s. d. £ s. d. £ s. d. Headworks, power-house, machinery, &c. — £ s. d. £ s. d. £ s. d. Depreciation Reserve .. .. .. .. 949,888 3 11 961,757 2 9 Arapuni .. .. .. .. 2,402,081 7 0 2,188,149 16 4 Horahora .. .. .. .. 310,719 2 10 310,703 14 11 Mangahao .. .. .. .. 1,280,951 17 7 1,273,163 14 11 Sinking Fund — Waikaremoana .. .. .. 555,197 18 6 542,899 8 11 Utilized for redemption of loana.. .. .. 55,929 15 6 55,929 15 6 4,548,950 5 11 4,314,916 15 1 Auxiliary plants — Diesel Station, Penrose .. .. 62,190 14 11 61,801 16 11 Steam Station Grand Junction .. .. 8,991 11 6 9,099 17 4 Steam Station, Huntly.. .. .. 10,847 1 11 10,847 1 11 Sundry creditors — .. .. .. 82,029 8 4 Public Works Department .. .. 22,675 5 8 81,748 16 2 Other Government Departments .. 1,827 7 3 Non-departmental .. .. .. 60,929 8 3 Transmission-lines .. .. .. •• 1,588,877 17 10 1,518,092 11 8 85,432 1 2 70,008 6 9 Substations .. .. .. .. .. 978,772 12 1 924,081 1 1 Office buildings, land, railway siding, harbour .. 42,347 6 1 38,234 9 0 facilities, &c. Head Office Account .. .. .. .. 8,510,234 12 2 8,351,576 7 9 Temporary development, Waikaremoana .. .. 800 0 0 39,241 9 10 Salaries and expenses of engineers and others .. 490,189 4 5 479,987 19 1 on surveys and during construction Cost of raising loans .. .. .. .. 296,584 12 0 297,753 19 11 Interest during construction .. .. .. 947,644 13 6 940,943 7 4 8,976,196 0 2 8,635,000 9 2 1 Plant, motor-vehicles, &c. .. .. .. 50,396 16 4 43,325 18 11 Stocks .. .. .. .. .. 137,035 9 8 144,043 16 7 Sundry debtors — Public Works Department .. .. 2,939 14 0 Other Government Departments .. 8,116 13 7 Non-departmental .. .. .. 271,624 10 8 282,680 18 3 217,586 7 4 Accumulated loss to 31st March, 1936 .. 399,315 0 9 Profit, 1936-37 .. .. .. .. 244,139 12 5 155,175 8 4 399,315 0 9 £9,601,484 12 9 £9,439,271 12 9 £9,601,484 12 9 £9,439,271 12 9

B.—l [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. SOUTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY. Profit and Loss Account For Year ended 31st March, 1937, compared with Year ended 31st March, 1936.

160

Gross Revenue Account. 1936-37. 1935-36. 1936-37. 1935-36. To Generating-expenses, headworks, power- £ s. d. £ s. d. £ s. d. By 283,631 7 *6 & d ' 241,920 12 2 houses, and auxiliary plant- R etail 39,356 15 1 556 10 7 Lake Coleridge .. .. •• 6 i , 322,988 2 7 Waitflki .. •• 8,618 2 O 6,olô ō o * waitaKi .. .. •• > 1f) n 242,477 2 9 Lyttelton Diesel station .. .. 8-24 0 6 Southland .. •• •• 4,256 27,945 4 8 Bad debts recovered .. .. .. 112 10 2 20,119 11 8 Discounts forfeited .. .. .. 22 2 6 1 3 10 Transmission and distribution- ,1 040 14 4 6,244 2 10 buildings .. .. 2,460 2 9 Primary distribution .. .. 11,040 14 4 0 . Electric lines and plant, &c. .. 480 17 8 Secondary distribution .. .. 6,489 17 10 17,-Q 12 2 2 > 941 0 5 2,615 19 2 8,428 16 10 — Pees for testing and repairing electrical .. 1,031 17 1 163 16 0 u,.. .. 15,667 18 7 10,545 2 2 appliances and earnings of motorPlant, tools, testing, &c • • 252 1 0 496 2 5 vehicles Electrical testing •• 254 14 3 88 18 7 -aaas:—.. ..»»« .. 85,647 7 10 53,900 6 9 Balance, to Net Revenue Account .. ■■ 243,273 16 10 191,357 15 0 £328,921 4 8 £245,258 1 9 £328,921 4 8 £245,258 1 9 Net Revenue Account. £ s d £ s. d. £ s. d. £ s. d. To Interest for year ended 31st March, 1937 .. 212,640 4 4 177,217 9 7 By Balance from Gross Revenue Account .. 243,273 16 10 191,357 15 0 Depreciation on completed works .. 112,274 19 5 « 7 toProfifandLoss Appropria- !! 108,105 15 9 Commission, Collecting rates, &c. .. .. 181 1° 5 - tion Account £351,517 3 2 £256,967 3 2 £351,517 3 2 £256,967 3 2

B.—l [PT. IV],

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

161

Profit and Loss Appropriation Account. 1936-37. I 1935-36. —— 1936-37. 1935-36. I I | . £ s. d. £ s. d. £ g. d. £ s. d. io .Balance from !Net Revenue Account .. .. .. 108,105 15 9 65,609 8 2 By Transfer from General Reserve Account .. .. 108,105 15 9 65,609 8 2 £108,105 15 9 £65,609 8 2 £108.105 15 9 £65,609 8 2 i ; = = — -= -= ■ r Depreciation Reserve Account. To Amounts written off— £ s. d. £ s. d. £ s. d. £ s. d. Motor-vehicles, tools, plant, &c. .. .. .. j 45,279 12 8 27,747 4 1 By Balance from previous year's statement .. .. .. 388,546 3 4 323,599 14 1 Balance .. .. .. .. .. . . 471,083 6 11 388,546 3 4 Interest at 4 per cent, per annum .. .. .. 15,541 16 10 12,943 19 9 Amount set aside as per Net Revenue Account .. .. 112,274 19 5 79,749 13 7 j£516, 362 19 7 £416,293 7 5 £516,362 19 7 £416,293 7 5 General Reserve Account. — — m £ s. d. £ s. d. £ s. d. £ s. d. To Transfer to Profit and Loss Appropriation Account- under 108,105 15 9 65,609 8 2 By Balance at close of previous year .. .. .. 175,809 3 3 241,418 11 5 section 13 (2) (6) of the State Supply of Electrical Energy Act, 1917 Balance .. .. .. .. .. 67,703 7 6 175,809 3 3 (£175,809 3 3 £241,418 11 5 £175,809 3 3 £241,418 11 5 Sinking Fund Reserve Account. , £ s * d. £ s. d. £ s. d. £ s. d. Balance 271,114 7 11 270,570 9 7 By Balance at close of previous year .. .. .. 270,570 9 7 270,553 19 9 Amount taken over from Southland Electric Power Board .. 522 4 0 Interest . . .. .. .. .. 21 14 4 16 9 10 £271,114 7 11 £270,570 9 7 £271,114 7 11 £270,570 9 7

B.—l [PT. IV].

ELECTRIC SUPPLY ACCOUNT— continued. SOUTH ISLAND HYDRO-ELECTRIC-POWER SUPPLY— continued. Balance-sheet at 31st March, 1937.

Approximate Cost of Paper.—Preparation, not given ; printing (537 copies), £260

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

Price 3s.]

162

Liabilities. 1936-37. ! 1935-36. Assets. 1936-37. 1 1935-36. | j £ s. d. £ s. d. ; £ s. d. Power stations — i Depreciation Reserve .. •• i •• 471,083 6 11 ! 388,546 3 4 \ Lake Coleridge — £ s. d. £ s. d. £ s. d. | I | ! | Headworks .. .. .. 544,291 11 6 544,281 1 8 \ Reserve Fund - \ Buildings and machinery .. .. 248,068 7 7 247,945 18 2 Balance at close of previous year .. j 175,809 3 3 • 792,359 19 1 • Loss for year .. . •• 5 108,105 15 9 792,226 19 10 I 67,703 7 6 175,809 3 3 Waitaki— Southland— Balance taken over from j 189,312 2 2 Headworks .. .. 1,123,410 13 6 1,109,652 10 8 Southland Electric-power Board I Buildings and machinery .. .. 642,265 9 5 618,427 14 11 I i 1,765,676 2 11 1,728,080 5 7 \ Sinking Fund —• j I . Southland— Amount utilized for redemption of loans ! 257,684 11 10 j 253,015 4 6 Headworks .. .. .. 218,148 16 4 Available for further redemptions .. | 13,429 16 1 I 17,555 5 1 Buildings and machinery .. .. 16,717 18 4 ] j 271,114 7 11 Auxiliary plants — 234,866 14 8 270,570 9 7 Dobson Diesel station .. .. 34 19 8 Lyttelton Diesel station .. .. 89,066 3 7 89,101 3 3 89,066 3 7 Transmission and distribution — — —- Sundry creditors Primary .. .. .. .. 1,250,403 14 8 598,985 5 8 Public Works Department .. .. 6,953 4 6 5,354 4 2 Secondary .. .. .. •• 297,794 3 2 64,462 7 10 Other Government Departments .. 2,966 18 7 280 8 4 1,548,197 17 10 Non-departmental .. .. •• 5,866 11 1 14,392 16 3 663,447 13 6 \ , 15,786 14 2 ■ 20,027 8 9 Substations .. .. .. .. .. 456,701 11 1 416,488 7 11 Offices and stores, buildings, &c. .. 19,762 3 8 Charges paid in advance .. 1,756 0 2 13 15 0 Trunk Telephone System .. .. 36,080 9 6 29,179 5 6 Exploration and preliminary surveys .. .. 26,263 6 3 Writings-off in suspense .. 9 18 7 45 1 0 Salaries and expenses during construction 207,499 11 11 111,910 14 5 Interest during construction .. .. 468,053 4 1 454,822 18 3 Head Office Account . ! 5.395,580 7 6 3,726,378 2 0 Charges and expenses of raising loans .. 530,925 12 7 148,896 13 8 1,262,321 1 9 771, 072 18 1 6,149,224 10 7 4,460,382 8 6 Plant, tools, &c. .. .. .. .. 102,519 11 2 21,064 3 11 Stocks of material .. .. .. .. 88,789 11 4 48,697 1 2 Sundry debtors — Public Works Department .. .. 3,626 5 6 611 2 4 Other Government Departments .. 1,553 5 6 1,307 7 11 Non-departmental .. .. .. 53,180 2 3 31,738 17 0 | i 58,359 13" 3 33,657 7 3 Payments in advance .. .. .. .. 23 3 6 33 17 0 ; Sinking Fund investments .. .. .. 13,429 15 1 17,555 5 1 j£6,412,346 4 11 £4,581,390 2 11 £6,412,346 4 11 £4,581,390 2 11

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https://paperspast.natlib.govt.nz/parliamentary/AJHR1937-I.2.1.3.4

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B-01-part04 BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.), Appendix to the Journals of the House of Representatives, 1 January 1937

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75,898

B-01-part04 BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1 January 1937

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