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Pages 1 to 20

Pages 1 to 20

Pages 1 to 20

Pages 1 to 20

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

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Bibliographic details

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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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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