PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1937-1938. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part02

B.—l [Pt. II

1938. NEW ZEALAND.

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1937-1938. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

i—B. 1 [Pt. ll].

B.—l [Pt. ll].

CONTENTS.

PAGE AUDITOR-GENERAL'S REPORT .. .. .. .. .. .. .. .. .. iii Statement of Irregularities in Connection with Public Moneys and Stores .. .. .. xviii Schedule of Imperfect Vouchers .. .. .. .. .. .. .. .. xxii Statement showing Sums irrecoverable by the Crown .. .. .. .. .. xxiv INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNTS 1 STATEMENTS OF REVENUE :— Ordinary Revenue .. .. .. .. .. .. .. .. .. .. 2 Ordinary Revenue, Interest on Public Debt Redemption Fund .. .. .. .. 6 Ordinary Revenue, Interest on other Public Moneys .. .. .. .. .. 6 Ordinary Revenue, Miscellaneous Revenue .. .. .. .. .. .. .. 8 RECOVERIES ON ACCOUNT OF EXPENDITURE OF PREVIOUS YEARS :— Consolidated Fund (Ordinary Revenue Account) .. .. .. .. .. .. 11 Public Works Fund (General Purposes Account) .. .. .. .. .. .. 45 Public Works Fund (Electric Supply Account) .. .. .. .. .. .. 45 Main Highways Account .. .. .. .. .. .. .. .. .. 55 State Coal-mines Account .. .. .. .. .. .. .. .. .. 55 State Forests Account .. .. .. .. .. .. .. .. .. 55 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-l [Pt. I]). DISBURSEMENTS UNDER SPECIAL ACTS :— Debt Services, Interest .. .. .. .. .. .. .. .. . . 13 Debt Services, Amortization of Debt — Sinking Fund .. .. .. .. .. .. .. .. .. .. 15 Repayment of the Public Debt Act, 1925 .. .. .. .. .. .. 15 Securities redeemed .. .. .. .. .. .. .. .. .. 15 Repayment of Advances .. .. .. .. .. .. .. .. .. 15 Transfer to Loans Redemption Account .. .. .. .. .. .. .. 16 Debt Services, Administration and Management .. .. .. .. .. .. 16 Debt Services, Payment on Guaranteed Loans .. .. .. .. .. .. 17 Other Services .. .. .. .. .. .. .. .. .. .. 18 UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. I]). DISBURSEMENTS UNDER RURAL INTERMEDIATE CREDIT ACT, 1927, SECTION 16 .. 24 STATEMENT OF BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OF OTHER GOVERNMENTS .. .. .. .. .. .. .. .. .. .. 24 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING.. 24 LOCAL BODIES' ACCOUNTS :— Endowments of Land .. .. .. .. .. .. .. .. .. 25 goldfields revenue . . . . . . . . . . . . . . . . . . . . 25 Gold Duty .. .. .. .. .. .. .. .. .. .. .. 26 Fees and Fines .. .. .. .. .. .. .. .. .. .. 26 Stamp Duty on Interest .. .. .. .. .. .. .. .. . . 28 Advance Accounts .. .. .. .. .. .. .. .. .. .. 28 DEPOSITS ACCOUNT :— Summary of Deposits Account .. .. .. .. .. .. .. .. 29 Receipts and Disbursements of Deposit Accounts .. .. .. .. .. .. 30 Receipts and Disbursements under the Trustee Act, 1908 .. .. .. .. .. 44 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING .. 45 STATEMENTS OF TRANSACTIONS :— Public Works Fund (Electric Supply Account) .. . . .. .. .. . . 46 Discharged Soldiers Settlement Account .. .. . . .. .. .. .. 46 Employment Promotion Fund .. .. .. .. .. • .. .. .. 47 Land for Settlements Account .. .. .. .. .. .. .. .. 48 Loans Redemption Account .. .. .. .. .. .. .. .. .. 50 State Forests Account .. .. .. .. .. .. .. .. .. 55 Temporary Transfers under Section 40 or the Public Revenues Act, 1926 .. . . 56

B.—l [Pt. ll].

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1938.

REPORT OF THE CONTROLLER AND ACDITOR-GENKRAL.

I have the honour to submit my report for the year ended 31st March, 1938, in terms of subsections (2), (3), and (4) of section 89 of the Public Revenues Act, 1928. In connection with these reports, which the Controller and Auditor-General is required to submit to Parliament year by year, it is perhaps advisable that I should explain that it is necessary to comment only on a very small percentage of the matters affecting the Public Accounts which come under the notice of Audit during each year. It will be readily understood that in the vast majority of cases where questions regarding ordinary transactions are raised by Audit a settlement is arrived at after discussion with the Treasury or the Department concerned, and there is no occasion therefore for reference to be made to these cases in the reports to Parliament. The full Statement of the Receipts and Payments of the Public Account is contained in two parliamentary papers —namely, (1) 8.-l [Pt. I], which shows, under main headings, the receipts and payments of the funds and accounts comprising the Public Account, and also shows details of the expenditure under the annual appropriations, Civil List, and the Unauthorized Expenditure Account, and (2) 8.-l [Pt. ll], which shows certain of the receipts and payments in greater detail than they are shown in 8.-l [Pt. I], and as the last-mentioned paper for 1937-38 has already been laid before Parliament, it only remains necessary for me now to present Part II in accordance with the usual practice. Treatment of Exchange in the Public Accounts. I find it necessary again to make reference to the method of treating exchange in the Public Accounts and to draw the attention of Parliament to the fact that no attempt has been made to alter in any way the unsatisfactory position to which attention was drawn in my last report. As the Audit Office objections to the system have been stated in the report of the Controller and Auditor-General each year since 1932, I do not propose on this occasion to deal with the matter in detail. In 1932, when the question of exchange first became prominent and there was a possibility that the adverse rate would be a temporary one, there may have been some justification for the procedure adopted, but as the rate has apparently become permanent, I can see no reason why the Consolidated Fund should still be required to bear more than its just share of the cost of exchange. Repayment of the Public Debt. The following table gives particulars of the amount of securities redeemed during the year under the provisions of the Repayment of the Public Debt Act, 1925, and also the total of the amount as redeemed to 31st March, 1938 :—

[Pt.ll].

It will be seen from the above statement that for the first time since the inception of the present debt-repayment scheme the Public Debt Commission has redeemed debt on which interest was payable at a lower rate than 3|- per cent. The contribution, payable by the Ordinary Revenue Account to the Public Debt Repayment Account in terms of section 11 (b) of the Repayment of the Public Debt Act, 1925, is computed at the rate of 3| per cent, on the amount of the public debt redeemed under the provisions of this Act. There will be no saving made by Ordinary Revenue Account on the amount of £471,491 3s. Id. 3-per-cent. debt redeemed, as the payment required to be made from that Account to the Public Debt Repayment Account will, in view of the terms of the above section, be £2,357 9s. in excess of the amount previously required for the payment of interest. The following statement shows the amount of loans subject to the Repayment of the Public Debt Act, 1925, and of those not subject to the Act as at 31st March, 1938 :— £ s. d. Debt subject to the Repayment of the Public Debt Act, 1925 .. 216,856,476 12 0 Debt not subject to the Repayment of the Public Debt Act, 1925— Loans for which special sinking funds are provided — £ s. d. £ t>. d. '. ■ : ; State Coal-mines Account .. . . 69,243 6 8 Electric Supply Account .. ..13,903,944 10 Nauru and Ocean Islands Account .. 350,000 0 0 Westport Harbour Account .. 614,250 0 0 Samoan Loans Suspense Account .. 92,485 0 0 ■ —15,029,922 7 8 Funded Debt to the Imperial Government — Ordinary Revenue Account — Naval Defence Act Account .. 577,446 11 s>. War Expenses Account .. .. 23,320,196 17 0 Public Works Fund — General Purposes Account .. 169,109 15 3 •..;.;.;, ~ ■ Land for Settlements Account .. 33,446 6 11 24,100,199 10 7 State Advances Account .. .. .. 34,214,743 9 2 - - ■ • 73,344,865 7 5 Total debt as at 31st March, 1938 (see 8.-l [Pt, lII], page 8) .. £290,201,341 19 5 With reference to the debt of the State Advances Account, I desire to draw attention to the position in respect of the sinking fund of that debt which has arisen as a result of the transfer of the securities of the State Advances Account to the State Advances Corporation. The Repayment of the Public Debt Act, 1925, makes provision for the repayment of the greater portion of the public debt. Funds for the repayment of that portion of the debt, which by the Act is excluded from the main repayment scheme, are provided mainly from the special sinking funds of the undertakings for which the loans were originally raised.

IV

! Nominal Value of Securities. ; ■ Total Cost of Rate of Interest. , Redemptions. Total to v , qo 7 _oo Total to r 31st March, 1937. * ear 19d/ " >B- 31st March, 1938. [ - Per Cent. £ s. d. £ s. d. , £ ■' s. dji i £ s. d. 3 .. .. .. 471,491 3 1 471,491 3 1 471,491 3 1 3| .. .. 56,460 0 0 420,500 0 0 476,960 0 0 476,960 0 0 3| .. .. 0 12 0 .. 0 12 0 0 12 0 4 .. .. 2,301,763 0 0 734,670 0 0 3,036,433 0 0 3,024,745 9 1 4| .. .. 2,070,940 0 0 .. 2,070,940 0 0 2,055,562 5 0 5 .. .. 5,415,215 0 0 8,520 0 0 5,423,735 0 0 5,423,181 5 0 5J .. .. 1,530,990 0 0 .. 1,530,990 0 0 1,530,972 10 0 51 .. .. 954,480 0 0 78,630 0 0 1,033,110: 0 0 ; 1,030,694 12 2 6 .. .. 2,633,588 9 9 .. 2,633,588 9 9 2,612,292 8 8 14,963,437 1 9 1,713,811 3 1 16,677,248 4 10 16,625,900 5 0* * This figure does not include cost of exchange on remittances.

B.—l [Pt. ll].

The moneys borrowed for the State Advances Account came within this latter class, and provision was made for redemption by means of a sinking fund to be built up from the profits of the State Advances Department. The moneys of the sinking fund were invested in mortgages, and these investments, together with the other mortgages of the State Advances Account, were transferred to the Mortgage (now State Advances) Corporation under the provisions of section 36 of the State Advances Corporation Act, 1934-35. The consideration given by the Corporation to the Minister of Finance for the State Advances securities consisted of stock and a contingent liability, and in the Public Accounts up to 31st March, 1937, the sinking fund was shown as being represented by contingent liability of the Corporation. The accounts for the year just closed show an entry abolishing the sinking fund, 8.-l [Pt. Ill], p. 13, and the position on 31st March, 1938, is that the debt outstanding for State Advances and Rural Advajices—viz., £34,214,743 9s. 2d. —is the only portion of the public debt for which no special provision is made for repayment. Summary of Public Debt Transactions. The transactions for the year of the Public Debt Accounts are detailed as follows:— £ g< d> Total debt as at 31st March, 1937 (8.-l [Pt. Ill], page 10) .. .. 290,370,199 1110 Reductions during the Year — From Ordinary Eevenue Account — Public Works Fund — £ s. d. General Purposes Account .. .. 5 0 0 State Advances Account . . .. 200 0 0 From Electric Supply Sinking Fund Account .. .. .. .. 1,750 0 0 From State Coal-mines Sinking Fund Account .. .. .. .. 9,180 0 0 From Discharged Soldiers Settlement Account — Deed of hypothecation redeemed from proceeds of the sale of stock of the State Advances Corporation .. 2,700,000 0 0 From Loans Redemption Account — War credits applied in redemption . . 2,255 0 0 Reparation moneys applied in redemption 400 0 0 State Advances Account moneys applied in redemption . . . . .. 100 0 0 Main Highways moneys applied in redemption .. .. .. 3,370 0 0 Nauru and Ocean Islands moneys applied in redemption .. .. .. 39,675 0 0 Samoan Loan Sinking Fund moneys applied in redemption .. .. 4,245 0 0 Greymouth Harbour Sinking Fund moneys applied in redemption .. 111,813 17 5 Public Debt Redemption Fund moneys : Proceeds of the sale of stock of the State Advances Corporation in terms of Finance Act, 1937, section 8 (3), applied in redemption of securities of — Ordinary Revenue Account — Miscellaneous .. .. .. 3,356,721 0 0 War Expenses .. .. .. 633,000 0 0 Public Works FundGeneral Purposes Account .. 9,679 0 0 State Forests Account . . .. 600 0 0 State Advances Account securities redeemed from the proceeds of the sale of stock of the State Advances Corporation .. .. .. 3,250,000 0 0 From Public Debt Repayment Account — Ordinary Revenue Account — War Expenses .. .. .. 1,033,872 12 11 Miscellaneous .. .. .. 406,868 10 2 Public Works FundGeneral Purposes Account .. .. 261,870 0 0 Land for Settlements Account .. 11,200 0 0 — ■ .. 11,836,805 0 6 278,533,394 11 4

V

B.—l [Pt. ll].

£ s. d. Carried forward .. .. .. .. .. .. .. 278,533,394 11 4 Additions during the Year — Ordinary Revenue Account — £ s. d. £ s. d. Reserve Bank Account .. .. 206 5 0 State Advances Corporation Account.. 2,980 0 0 Public Works FundGeneral Purposes Account . . . . 3,974,726 3 1 Electric Supply Account .. .. 185 0 0 Housing Account .. .. .. 1,600,000 0 0 Main Highways Account .. .. 1,676,800 0 0 State Forests Account .. .. 200,000 0 0 7,454,897 8 1 Rural Advances Bonds outstanding on 31st March, 1937 (8.-l [Pt. Ill], page 11), and incorporated in the public debt on 31st March, 1938, in terms of Finance Act, 1937, section 7 .. .. .. .. .. .. 4,213,050 0 0 11,667,947 8 1 Total debt as at 31st March, 1938 (see 8.-l [Pt, lII], page 8) . . . . £290,201,341 19 5 Securities issued under the Rural Advances Act, 1926, did not previously form part of the public debt, although Consolidated Fund was primarily liable for interest payable and for the repayment of principal. In terms of the Finance Act, 1937, section 7, this Rural Advances debt is now deemed to be charged on the public revenues of New Zealand, and the amount of £4,213,050 has been included in the debt on 31st March, 1938. Various funds and Public Debt Repayment Account provided cash for the redemption of £1,886,805 Os. 6d., and the balance, £9,950,000, was redeemed out of the proceeds received from the sale of State Advances Corporation stock. It should, however, be noted that section 25 of the State Advances Corporation Act, 1936, provides that if any default is made by the Corporation in the payment of principal or interest on the stock sold, such payment shall be made from Consolidated Fund. Securities issued by the Corporation amount to £41,585,970, and although guaranteed by the Government are not deemed to be part of the public debt. Section 72, Public Revenues Act, 1926. The above section reads as follows : — " The Controller and Auditor-General may, with the consent of the Minister, dispense with the detailed audit of any accounts, but not with any appropriation audit of such accounts. The consent of the Minister shall be given only in those cases in which he considers that there are circumstances which render a detailed audit under this Act unnecessary : Provided that a list of such cases shall be comprised and published in the Controller and Auditor-General's report in each year." The only instance in which the Minister of Finance has during the year agreed to dispense with a detailed audit is in the case of the London accounts of the Primary Products Marketing Department. The checks imposed by the Department's London staff and the departmental travelling auditors provide adequate safeguards against the possibility of losses and the manipulation of accounts, and it is therefore not necessary to impose the same duties on the London Audit staff which, however, exercises a supervisory check over the whole of the documents. The examination of the Department's accounts in New Zealand is being carried out in detail as usual.

VI

B.—l [Pt. llj.

Method of showing Receipts from State Advances Corporation in the Public Accounts. In my last report attention was drawn to the manner in which receipts from the State Advances Corporation were treated in the Public Accounts. During the year ended 31st March, 1938, £1,299,344 ss. Bd. was received under the provisions of the State Advances Corporation Act, 1934-35, and credited to Ordinary Revenue Account as shown hereunder : — Ordinary Revenue Account (Expenditure)— Credits in reduction of expenditure — Debt Services — £ s. d. Interest .. .. .. .. 1,077,967 7 2 Other Special Acts — Rural Advances Act, 1926 .. .. 133,935 16 11 Ordinary Revenue Account (Receipts)— Interest — On Public Debt Redemption Fund .. .. 87,441 1 7 This sum of £1,299,344 ss. Bd. represents £1,055,741 15s. Bd. interest on stock issued to the Minister of Finance, £181,346 9s. in respect of profits for the year 31st March, 1937, and £62,256 Is. on account of interest on the General Reserve Fund of the Corporation. There are special classifications in the Public Accounts which indicate the nature of the transaction and under which revenue of this class is generally credited, enabling the amount received from any source to be traced, and in the opinion of the Audit Office the whole of this amount should be shown in the usual manner as " Receipts " in the Ordinary Revenue Account so that the total received from the Corporation may be clearly seen. The Treasury viewpoint is that the profits of the Corporation represent interest on the contingent liability of the Corporation to the Crown and that these profits, together with the interest on the. stock issued to the Minister, correspond to the interest on loan capital previously received from the State Advances Office and that, as the moneys represent the direct earnings from the investment of loan-moneys, the amount should be applied as a credit in reduction of loan charges rather than as a receipt of the Consolidated Fund. Further, the Treasury considers that the present practice enables the same basis of comparison to be maintained in the Public Accounts and Estimates and that, whichever method is adopted, the net effect on the Consolidated Fund is the same. To the Audit Office there does not appear to be any reason why the receipts from the State Advances Corporation should be treated in a different manner from amounts of a similar nature paid to Public Account by other State undertakings. Stock issued by the State Advances Corporation. Section 38 of the State Advances Corporation Act. 1934-35, provided that the consideration for the mortgages transferred to the Corporation by the State Advances and Discharged Soldiers Settlement Accounts was to be in the form of stock of the Corporation to be issued to the Minister of Finance at rates of interest and on such other terms as were agreed to by the Corporation and the Minister, and stock to the value of £40,340,750 was so issued as consideration for the securities transferred to the Corporation. As a result of this transaction the loan liability of these two accounts is now offset by this stock which, under section 25 of the State Advances Corporation Act, 1936, carries a State guarantee. So long as the stock is held by the Minister on behalf of the Consolidated Fund, this guarantee is one of name only, but with regard to any stock sold by the Minister the State would be liable under the guarantee should the Corporation at any time make default in the payment of interest or the repayment of principal, and the Government would also still have the liability for such of the original loan capital as might be outstanding. The Finance Act, 1937, section 8, provides that of the stock issued to the Minister an amount of £7,250,000 shall be deemed to be an investment of the capital moneys of the Public Debt Redemption Fund, and that any moneys received from

VII

B.—l [Pt. ll].

the sale of this portion of the stock shall be applied in the redemption of securities charged on the public revenues of New Zealand. This authority has been exercised to the extent of £4,000,000 ; debt to this amount coming within the provisions of the Repayment of the Public Debt Act, 1925, having been redeemed. There is nothing to prevent the Minister from selling the remainder of the stock held by him at any time he might consider it desirable to do so, and during the year a further amount of £5,950,000 was sold and the proceeds applied in redemption of Discharged Soldiers Settlement and State Advances securities. Apart from the conditions imposed by section 8, Finance Act, 1937, there appears to be no provision of law regarding the application of the proceeds of sales of stock. Nor is there any provision as to how the money is to be applied should the Corporation at any time purchase stock from the Minister under the provisions of section 39, State Advances Corporation Act, 1936. The proceeds of the sale of £5,950,000 stock referred to above were used by the Minister for redemption of State Advances and Discharged Soldiers Settlement debt, and the Audit Office is of opinion that Parliament should make provision for the proceeds of all future sales being used for a like purpose, for if receipts of this nature are not used for the redemption of this debt, the State will be placed in the position of still being liable for the original State Advances and Discharged Soldiers Settlement loans, whilst the assets created by the expenditure of these loan-moneys are no longer a security for the debt. Borrowing-powers of the State Advances Corporation. The State Advances Corporation Act, 1936, contained many provisions which amended the original Act under which the Mortgage Corporation was constituted. In some respects this amending Act reduced the control which Parliament usually exercises over borrowings. When from time to time it becomes necessary for the State to borrow for any purpose, Parliament by an authorizing Act fixes the maximum amount that may be borrowed and states the purposes for which the money is to be used. The money is then raised under the provisions of the New Zealand Loans Act, 1932, and is subject to the control of Treasury and Audit on behalf of Parliament. Section 21 of the State Advances Corporation Act, 1934-35, as amended by the State Advances Corporation Act, 1936, gives the Corporation power to issue bonds, stock, and other securities as it thinks fit, and Parliament is given no control over such borrowing, although under section 25 of the amending Act all securities issued by the Corporation are guaranteed by the State. Interest on Cash Balance Investment Account. Section 39 (2) of the Public Revenues Act, 1926, provides for an account, called the " Public Account Cash Balance Investment Account," by means of which the cash balance of the Public Account may be invested without making the investment from the funds standing to the credit of any particular account. The cash in the Public Account belongs to one or other of the special funds or accounts which make up the Public Account, and an investment made by the Cash Balance Investment Account is made from the funds of all the accounts. The Controller and Auditor-General in his report from time to time has called attention to the arbitrary manner in which interest earned by the Cash Balance Investment Account had been allocated to the various accounts within the Public Account. In the past a considerable amount of interest was earned each year by these investments, but for the last three years the amount received has been comparatively small. As a result of this decrease the Treasury decided that from Ist April, 1937, all interest earned by investing the cash balance of the Public Account should be credited to the Ordinary Revenue Account, but with a proviso that the position woidd be reviewed if the receipts for interest should increase to any considerable extent.

VIII

B.—l [Pt. ll].

The following statement shows the allocation of the interest earned by the Public Account Cash Balance Investment Account from 1st April, 1929, to 31st March, 1938.

Changes in the Form of the Public Accounts. At various times attention has been drawn in the Controller and AuditorGeneral's report to changes in the form of the Public Accounts and to the desirability of submitting for the prior approval of the Public Accounts Committee any proposals for such changes of form. Some important changes in form have taken place this year in the Abstract of the Public Accounts which is prepared in terms of section 85 of the Public Revenues Act, 1926. In New Zealand it has always been the practice to quote in the accounts the legislative authority for all entries except where such quotation has not been practicable. The Treasury has now decided not to quote the authorities except where such references are essential to an understanding of the transaction or where the law requires the reference to be made. A further alteration in .the abstract has been effected in that, in Local Bodies' Account, Deposits Account, and in the separate accounts of the Public Account, many entries which have been previously shown in detail are now grouped under main headings. Although the continuity of the accounts for comparison purposes has been affected it is thought that the benefits arising from these alterations will outweigh the disadvantages. The fact that the abstract will now contain much less detail should in some small measure facilitate the preparation by the Treasury and the checking by the Audit Office. It is the intention of the Treasury to show these details in parliamentary paper 8.-l. [Pt. ll]. Control of Expenditure. I referred in my last report to the tendency of the legislation of recent years to depart from certain established methods regarding the control by Parliament over expenditure. In two instances during the year the action taken by Parliament has had the result of reducing its control over expenditure, and I propose to make brief reference to them : — (1) Section 56 (1) of the Public Revenues Act, 1926, provided that moneys could be issued by way of general imprest, and made provision that the balance unaccounted for should not at any time exceed £150,000 for general purposes. Under the provisions of section 16 (1) of the Finance Act, 1937, this limit has been increased to £600,000. Similarly, section 80 of the Public Revenues Act, 1926, dealing with transfers to the Foreign Imprest Account, provided that the total amount outstanding which at any time may be charged to " General Services " should not exceed £500,000. Section 16 (2) of the Finance Act, 1937, increased this limit to £750,000. And, in addition, the limit of unauthorized expenditure which under section 58 of the Public Revenues Act, 1926, was fixed at £250,000 has, under the provisions of section 17 of the Finance Act, 1937, been increased to £500,000.

ii—B. 1 [Pt. ll].

IX

■, r , j «,, , ,- , Credited to Ordinary Credited to Other m * i Year ended ,51st March, t, . . J a ± Total. ' Revenue Account. Accounts. j £ s. d. £ s. d. £ s. d. 1930 .. .. .. .. 157,873 10 6 94,672 17 2 252,546 7 8 1931 .. .. .. .. 35,598 4 5 34,522 10 8 70,120 15 1 1932 .. .. .. .. 31,462 14 10 33,018 5 10 64,481 0 8 1933 .. .. .. .. 56,238 3 10 19,987 12 9 76,225 16 7 1934 .. .. .. .. 45,828 15 6 17,434 0 11 63,262 16 5 1935 .. .. .. .. 120,834 13 6 26,609 5 5 147,443 18 11 1936 .. .. .. .. 5,028 7 1 4,670 0 11 9,698 8 0 1937 .. .. .. .. 2,302 8 8 1,58410 2 3,886 18 10 1938 .. .. .. .. 6,177 2 0 .. 6,177 2 0 461,344 0 4 232,499 3 10 693,843 4 2

B.—l [Pt. IT].

The result, therefore, is an increase of £950,000 in the amount which the Government has, within statutory limits, the power to make use of without immediately charging to a parliamentary appropriation. (2) For years past it has been the practice for Parliament to vote separately the expenditure on each of the several classes of " Public Buildings," but for the year ended 31st March, 1938, seven of these separate votes were amalgamated into one vote, and the votes formerly shown separately were treated merely as subdivisions of that vote. Money voted under a particular vote can be xised only for the purpose or purposes covered by that vote, and any excess expenditure or any surplus in the vote is in due course brought under the notice of Parliament. In general, the principle holds that the greater number of votes the greater the control; for money is more explicitly appropriated and the discretionary power of the department is correspondingly restricted. As the votes referred to are now shown as subdivisions of vote, " Public Buildings," any overexpenditure on one subdivision can be made good from the surplus of another subdivision, thus giving the Department much greater freedom for expenditure within the total vote, for Parliament is directly concerned only with that total. In this case the Department has been given further freedom for expenditure as a result of the practice of Parliament to show in the estimates the total estimated cost of works under each subdivision, and at the same time to vote as a lump sum only the amount estimated to be expended during the year in respect of the aggregate cost of works of all the subdivisions. For the year ended 31st March, 1938, the total cost of the proposed works under this vote as detailed in the estimates was set down as £1,734,680, but the amount voted for expenditure for the year was £1,342,560. It has been left to the Government to decide as to how the redixction shall be allocated among the subdivisions. State Income and Expenditure Account. Since my last report the State Income and Expenditure Accounts for the years ended 31st March, 1936, and 31st March, 1937, have been examined and certified by the Audit Office. The continued progress made by Treasury in the direction of producing this Account, which was prepared for the first time in respect of the operations for the year ended 31st March, 1935, but which was not as accurate as was desirable owing to the absence of information as to certain outstanding items of revenue and expenditure at the commencement of the year, has been maintained. Considerable improvement has since been effected, and the account now reflects with reasonable accuracy the financial result of the operations of all State functions and undertakings with the exception of the State-guaranteed institutions, the operations of which are not included in the Account. Difficulties were experienced in allocating to Departments certain income and expenditure of a miscellaneous nature, and these difficulties have been overcome by establishing a "' Treasury Miscellaneous Account," in which all miscellaneous income and expenditure is recorded. Consequently, all of the income and expenditure of the State has been brought to account, and the State Income and Expenditure Account is an amalgamation of the figures appearing in all departmental accounts. In preparing the account, the vote expenditure has been grouped and shown as it appears in parliamentary paper 8.-l [Pt. I], and income is shown in like manner. To prevent inflation of income and expenditure figures certain items have been offset. Examples of this are to be found, in the contributions towards the cost of education from the net revenues of the national, primary, and secondary endowment reserves in the accounts of which the contributions are treated as expenditure, while in the educational departmental accounts they appear as income, but in the compilation of the State Income and Expenditure Account they are eliminated. Appropriations for sinking fund and payments to the Public Debt Repayment Account are excluded from the account, and interest on capital is, with the exception of interest on the unproductive debt, not shown separately but is treated similarly to ordinary expenditure of each account.

X

B.—l -[Pt. ll].

Cases in which Provisions of the Law have not been carried out. The Audit Office, in tlie execution of the duties which Parliament has cast upon it, is required to see that legislative authority exists for every one of the financial transactions of the Government. However, at times emergencies arise which render it desirable that a course of action should be followed by the Government for the taking of which no statutory authority exists or that public moneys should be expended for purposes for which no specific authority exists and which are not covered by the statutory provisions governing " unauthorized expenditure " or " emergency expenditure." In such circumstances, in order not to embarrass the Government unduly, the Audit Office has in a number of cases agreed to pass the transactions on receipt of an undertaking by the Prime Minister that validating or amending legislation would be introduced at an early opportunity. The following are instances in which the Audit Office pursued this course of action during the past financial year : — Electoral Act, 1927. A sum of £700 in New Zealand currency and a further amount of £100 sterling were paid to Mr. J. Thorn, member of the House of Representatives, in respect of expenses incurred in connection with his attendance at the International Labour Organization Conference at Geneva. As the payments contravened the provisions of the Electoral Act, 1927, the Audit Office was unable to pass the expenditure, but on an assurance having been given by the Hon. the Minister of Finance that legislation validating the payments would be introduced the expenditure was passed by the Audit Office. Public Service Act, 1912. On the Bth December, 1937, an Order in Council under the Public Service Act, 1912, was issued altering the salary scales for the Professional and Clerical Divisions of the Public Service, having retrospective effect to the Ist April, 1937. On the 17th December, 1937, the Public Service classification list was published embodying the decisions of the Public Service Commissioners after the regrading of the service on the basis of the new scales issued for the Professional and ClericalDivisions on the Bth December. It was pointed out by the Audit Office that an Order in Council could not be given retrospective effect legally unless the relative statute conferred the necessary power. The matter is now in the hands of the, Treasury with a view to securing the necessary validating legislation. The same position obtains with regard to the Post and Telegraph Department. In December, 1936, it was decided by the Government to pay every officer in the Public service of twenty-one years of age or over a certain minimum salary according to service, the difference between the officer's classified salary and the; minimum being made up by what is termed "an adult allowance." There is no authority of law for the payment of this allowance or for the payment of an allowance to make up the minimum salary paid to married men, and the matterhas been referred to the Treasury for the promotion of the necessary validating legislation. . .' . ....'•. Air Department Act, 1937. Prior to the passing of the Air Department Act, 1937, constituting the Air Department, certain payments were made without authority of law, but on an undertaking having been given by the Prime Minister that validating legis-; lation would be provided the payments were passed by the Audit Office. The validating legislation appears in section 6of the Air Department Act, 1937. .- , ; National Provident Fund Act, 1926. It was desired to refund to certain contributors to the National Provident Fund, who were incapacitated and who had paid excess contributions to the Fund,, the contributions they had paid in advance, but the provisions of the National Provident Fund Act would not permit of the refund being made. On receiving an assurance from the Government that the necessary validating legislation would. be provided the payments were passed by the Audit Office. ■" -

XI

B.—l [Pt. ll].

Honey-export Control Act, 1924. The Honey Control Board constituted under the Honey-export Control Act, 1924, purchased certain supplies of Australian honey for export purposes without authority of law, and the vouchers covering the purchases could not therefore be passed by the Audit Office. Oα an assurance having been given by the Government that validating legislation woiild be provided the vouchers were passed. Native Housing Act, 1935. In July, 1937, an advance of £1,000 was made to the Native Trustee for the purpose of erecting houses for Natives, but the payment was without statutory authority. On an assurance having been given by the Prime Minister that the necessary validating legislation would be provided the Audit Office passed the expenditure. Failure to promote Validating or Amending Legislation in Terms of an Undertaking by the Government. It has been fully realized that inherent dangers exist in following the practice referred to under the previous heading, and I have to place on record the fact that until recently the Audit Office has had no cause for complaint in respect of any failure on the part of the Government to carry out its undertakings. In my last report I included a record of the cases in which the Audit Office had acted in accordance with this practice, and I regret to have to report that in the following five cases the promised legislation has not yet been introduced : — 1. Creation and Issue of Adhesive Stamps. —ln the report for the year ended 31st March, 1936, reference was made to the fact that it had been decided to place the responsibility for the creation of stamps with the Post and Telegraph Department instead of with the Stamp Duties Department, and to the fact that the then Prime Minister had given an undertaking that any legislation required to give effect to this decision would be submitted to Parliament in due course. In my report for last year attention was again drawn to the matter, but the required legislation has not yet been placed on the statute-book. 2. Unauthorized Expenditure Account. —Attention was drawn in my last report to the fact that the Prime Minister had given an undertaking that any issue during the year ended 31st March, 1937, beyond the limit of "unauthorized" fixed by section 58 of the Public Revenues Act, 1926, would be validated. The fact that £10,959 19s. 9d. was issued in excess of the legal limit was apparently overlooked when section 17 of the Finance Act, 1937, was drafted. 3. Traffic Regulations 1936 and Motor-vehicles Fitness Fees Regulations 1937. — The Traffic Regulations 1936 and the Motor-vehicles Fitness Fees Regulations 1937 were found to conflict with the provisions of section 24 of the Motor-vehicles Act, 1924. As stated in my last report, the Audit Office, on the grounds of equity, agreed to raise no objection to the regulations provided an assurance was given that the necessary validating legislation would be obtained. This assurance was duly given, but the legislation was not introduced. 4. National Provident Fund Act, 1926. —In my last report I drew attention to the fact that, contrary to law, certain contributors to superannuation schemes inaugurated for local authorities under the provisions of the National Provident Fund Act who were subsequently employed under the Crown in State institutions were allowed to continue such contributions and were not compelled to join the Public Service Superannuation Fund as required by section 17 of the Public Service Superannuation Act, 1927. The legislation dealing with the matter which was promised has not yet been enacted. 5. Reserves and other Lands Disposal Act, 1936. —In my last report I pointed out that section 32 (3) of the Reserves and other Lands Disposal Act, 1936, did not confer the authority necessary to enable the Trustees of the Flock House property to sell the chattels thereon to the Crown. The promised validating legislation has not yet been enacted.

XII

8.-~I [Pt. II |.

Statement of Royalties payable to the Grown and unpaid at the 31st March, 1938. Section 91 (2) of the Public Revenues Act, 1926, reads as follows : — " The Controller and Auditor-General shall include in the report to be prepared by him pursuant to subsection two of section eighty-nine hereof a statement as to all royalties payable to the Crown and for the time being unpaid, setting forth in respect of such-royalties— " (a) The name of the person by whom the same are payable ; " (b) The amount payable by each such person ; and " (c) The steps (if any) that have been taken to recover the said royalties, and, if no such steps have been taken, the reasons for allowing the said royalties to remain outstanding." In the figures hereunder are included all amounts which were shown in the books of Departments as owing and unpaid on the 31st March last. Many of the amounts have since been paid, and returns received from the various Departments concerned show that steps are being taken to collect moneys which are still owing. As it has been the practice in previous years not to include in the report the names of the persons by whom the royalties are payable I have adopted a similar course in the preparation of this year's report. In view, however, of the definite requirements of the section quoted above, I feel that I am not justified in omitting the names, and I propose to include the names and amounts in next year's report, unless Parliament indicates in the meantime that it does not desire this course to be followed. No good purpose appears to be served by publishing these particulars in my report each year, and it does not seem to be reasonable to draw a distinction between amounts owing to the Crown by way of royalties and other debts. Department. Amount unpaid. Forestry— £ s. d. £ s. d. Auckland Region . . . . 22 5 7 Rotorua Region . . . . 305 15 6 Wellington Region . . . . 312 3 11 Nelson Region . . . . 216 19 1 Westland Region . . . . 224 710 1,081 11 11 Lands and Survey — North Auckland District .. 1,337 16 2 Auckland District . . . . 23 11 2 Napier District . . . . 91 16 11 Taranaki District . . . . 0 0 6 Nelson District . . . . 315 17 6 Westland District . . . . 995 4 9 Canterbury District . . . . 1 13 0 Otago District . . . . 120 0 0 Southland District . . 129 1 6 3,015 1 6 Marine . . . . . . . . . . 548 3 9 Mines .. .. .. .. .. 6,628 6 8 Native .. .. ... .-.". .. 1,994 18 7 ' Public Works .. .. .. .. 202 1 0 State Coal-mines .. .. .. . . 2,099 10 6 Total .. . . .. £15,569 13 11 Audit of Accounts of Public Stores. During the year Stores Audit Inspectors made inspections of 395 financial and store accounts in the following Government Departments : Prisons, Public Works. Health, Navy, Army, Air, Education, Marine, Mines, State Forest Service, Industries and Commerce, Tourist and Publicity, Agriculture, Legislative, Police, Mental Hospitals, Native, Railway Workshops and Post, and Telegraph Workshops and Stores, Lands and Survey, and Internal Affairs. .....

XIII

B.—l [Pt. ll].

More offices and accounts were inspected than in the previous year, and I am pleased to be able to report that the position in regard to outstanding work has been improved during the year. The inspections did not disclose any major defalcations in connection with the accounting for stores, and I have to report that in most Departments adequate records are maintained to record the receipt and issue of stores. Copies of all reports have been forwarded to the Departments concerned, and in many cases suggestions made by the Audit Office to improve the accounting for stores have been adopted. Audit of Accounts of Local Authorities. I am pleased to be able to report a satisfactory position regarding the audit of the accounts of local authorities. In almost all districts the position of the work has been maintained, and in some cases improved, since the date of my last report. Delay and inconvenience in the carrying out of their duties are often experienced by Audit Inspectors by reason of the fact that little and sometimes practically no work on the preparation of the final accounts has been done after the close of the financial year by local-body officers. This does not apply to the larger local authorities, but to a considerable number of the smaller bodies in respect of which the work of the Audit Inspector has often been greatly protracted by the necessity for the preparation by him or under his direction of the final accounts. A matter to which reference may be made in this report is the large increase in the number of qualifications included in the certificates of the Audit Office to the accounts of local authorities regarding breaches of section 20 of the Finance Act, 1934. Section 20 imposes restrictions on the application by local authorities of moneys received, in the circumstances set out in subsection (2) of the section, in reimbursement of loan-moneys. Its provisions require all reimbursements to which it applies to be paid by the local authority into a separate account at the bank and to be applied from that account in the manner set out in subsection (6), and not otherwise. Considerable difficulty appears to have been experienced by local authorities in determining whether or not particular moneys received by them are moneys to which the restrictions of the section apply, and the Audit Office has found it necessary to include reference to a breach of the terms of the section in its certificates during the year to the accounts of no less than twenty-five local authorities. In these cases the legal position has been pointed out to the local authorities concerned, and they have been requested to take the necessary action to have the matters adjusted and to ensure that the provisions of the section will be strictly observed in the future. During the year sixteen members of local authorities were notified by the Audit Office that they had automatically forfeited their seats on account of their having been interested in contracts of their local authorities. Thirteen of these cases arose in circumstances which resulted in disqualification under the provisions of the Local Authorities (Members' Contracts) Act, 1934, two arose under section 37 of the Municipal Corporations Act, 1933, due to the Councillors concerned having been employed by their Councils and one under section 62 (1) (g) of the Counties Act, 1920, due to the Councillor having been employed under one of the employmentpromotion schemes conducted by his Council. In two cases legislation was introduced which validated the irregularities and enabled the gentlemen concerned to continue as members of their respective local authorities. In one of these cases the legislation was introduced in connection with the disqualification of a member of a Domain Board on account of the fact that the normal period of appointment of Domain Board members being seven years, the member concerned would have been required to wait some years before seeking reappointment. In the other case the legislation was introduced on account of the particular circumstances of the case having operated to constitute an undue hardship to the member concerned. In connection with the question of the disqualification of local-authority members and in particular with the Local Authorities (Members' Contracts) Act; 1934, I desire to refer to the remarks in my report of last year. As was stated in that report, the Audit Office had anticipated that the passing of the

XIV

B.—l [Pt. IT].

Local Authorities (Members' Contracts) Act, 1934, would remove many anomalies that had previously existed in regard, to the disqualification of local-authority members. Although, however, the position that had previously existed was greatly improved by the passing of the Act, many difficulties are still experienced by localauthority members, who, generally, do not possess expert knowledge of the law, in interpreting some of its provisions, and, indeed, a great number of the disqualifications which have come under the notice of the Audit Office since the coming into force of the Act appear to be attributable to this cause. In the circumstances it is considered by the Audit Office that legislation, which it is understood has already been under consideration, setting out more fully and clearly the position regarding the disqualification of local-authority members is most desirable. The Audit Office was called upon during the year to deal with five cases involving misappropriation of moneys or other property by local-body officials or cash shortages in local-body offices. In each of these cases the matter was placed in the hands of the police for appropriate action. The aggregate sum of all the misappropriations and shortages during the year was £503 11s. 9d. The largest misappropriation by any one official was £215, and another case involved an amount of £206 19s. 10d. There came under the notice of the Audit Office during the year numerous breaches of law in respect of the accounts of local authorities. Those cases in which the Audit Office finally included in its certificate to the accounts a qualification in respect of any such breaches of law are set out below (Schedule A). Attention was also drawn by the Audit Office in its certificates during the year to certain matters relating to the accounts of local authorities but which were not breaches of law (Schedule B). In each case where it was incumbent on the Audit Office to take action a recovery of moneys or an adjustment of accounts, as the case may be, was obtained, except in cases where, in view of special circumstances, an assurance satisfactory to the Audit Office was obtained that legislation validating the irregularity would be introduced, in which cases the adjustment or recovery was waived conditionally on such legislation being passed. A list of cases where a waiver conditional upon legislation was granted is set out below (Schedule C). Schedule A. Accounts not prepared in form required by statute .. .. .. .. .. 3 Agreements entered into without lawful authority .. . . .. .. .. 2 Contracts of insurance taken out with mutual insurance companies .. .. .. 1 Contracts varied without authority of law. . . . .. .. .. .. .. 3 Depreciation in trading accounts, absence or inadequacy of charge for .. .. 6 Disqualification of local-body members on account of breaches of law.. .. .. ..10 Expenditure without legal authority .. .. . . .. .. .. 13 Expenditure made by education authorities out of endowment income without approval of Minister 2 Expenditure made by education authorities on break-up expenses, &c, without or in excess of approval of Minister .. .. . . .. .. .. .. .. 6 Failure to provide for expenditure for year out of revenue .. .. .. . . 18 Failure to claim subsidy under section 20, Finance Act, 1935 .. .. . . .. 1 Fidelity securities for staff, absence of .. .. .. .. .. ... 2 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. . . . . 25 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided 4 Heavy-traffic license fees not collected in respect of farmers' motor-lorries .. .. 4 Heavy-traffic license fees : Regulations not complied with . . .. .. .. .. 2 Hospitals and Charitable Institutions Act, 1926, section 75 (3) : Approval of Minister not obtained to capital expenditure .. .. .. . . .. . . .. .. 1 Interest on temporary loans paid in excess of authorized rate .. .. .. 3 Investments contrary to law .. .. .. . . . . .. .. 11 Local Authorities Interest Reduction and Loans Conversion Act, 1932-33 : Non-compliance with terms of conversion order .. .. .. .. .. . . . . 1

XV

B.—l [Pt. lI J

Schedule A —continued. Local Bodies' Loans Act, 1926, offences under— (a) Loan-moneys illegally expended .. .. .. .. .. .. .. 5 (6) Loan-moneys not placed in separate bank account .. .. .. .. g (c) Sinking funds not established and instalments in arrear .. .. .. 6 (d) Bridge rates not banked in separate bank account . . .. .. .. .. 2 (e) Miscellaneous .. .. . . .. . . .. .. .. .. 5 Main Highways Board advances not placed in separate bank account .. .. .. 2 Moneys not banked as required by law .. .. .. .. .. .. .. 14 Overdrafts without or in excess of statutory authority .. .. .. .. .. 19 Purchase on terms or by instalments, and payment of interest thereon .. .. .. 12 Rabbit Boards —Expenditure on private lands without requiring reimbursement thereof . . 37 Rates, dues, fees, &c, not levied or collected according to law .. .. .. 22 Refunds, rebates, or remissions contrary to law .. .. .. .. .. 3 Reserves for depreciation, &c, not invested .. .. .. .. .. 5 Separate accounts established without lawful authority .. .. .. . . 13 Transactions incorrectly included in accounts .. .. .. .. .. .. 7 Transactions not included in accounts .. .. .. .. .. .. .. 2 Travelling expenses and allowances in excess of or without statutory authority .. 4 Trust-moneys wrongly applied, and other breaches of trustee law .. .. . . .. 2 " Unauthorized expenditure " in excess of legal limits .. .. .. .. 14 Unclaimed Moneys Act, 1908, not complied with .. .. ~ .. .. ..3 Unlawful sinking and other funds . . ~. ~ . . ... .. ... 2 Unlawful transfers between accounts and charging of amounts to wrong accounts .. .. 1 Miscellaneous .. .. .. .. .. . . .. . . .. 17 Domain Boards, Scenic Boards, miscellaneous Boards under Part I of the Public Reserves, Domains, and National Parks Act, 1928, &c. — (a) Borrowing without authority of law and unlawful payment of interest.. .. 18 (6) Breaches of trustee law . . . . . . . . .. .. .. . . 5 (c) Failure to bank moneys as required by law .. .. . . .. .. 54 (d) Expenditure without statutory authority . . . . .. .. .. . . 24 (e) Reductions of rental without Ministerial approval . . . . .. . . . . 1 (/) Disqualification of Domain Board member . . . . .. .. 1 (g) Miscellaneous .. .. .. .. .. .. .. .. .. 6 Cemetery Trustees — (a) Borrowing without authority of law, and unlawful payment of interest .. .. 2 (b) Failure to bank as required by law . . .. .. .. .. 36 (c) Failure to keep a Register of Burials as required by law .. .. .. .. 3 (d) Expenditure without statutory authority .. .. .. .. .. 4 (e) Miscellaneous .. .. .. .. .. .. .. .. .. 2 Schedule B. Unsatisfactory systems of accounts — (a) Financial . . . . .. .. .. .. .. .. 11 (b) Stores .. .. .. .. .. .. .. .. ..18 Excessive sundry debtors, laxity in collecting rates, &c. .. .. .. .. ..11 Profit and Loss Account: Balance incorrectly stated .. .. .. .. .. 7 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence 26 Payments unsupported by receipts and/or vouchers .. .. .. .. .. 35 Inability to certify wholly to accounts owing to destruction of records by fire, &c. .. .. 2 Failure to keep an essential book of record .. .. .. .. .. .. 6 Cheques signed in blank form .. .. .. .. .. .. .. .. 4 Liabilities not included in accounts . . .. .. .. .. .. 2 Payments not certified or passed for payment by local authority .. .. .. .. 5 Miscellaneous . . . . . . .. .. .. .. .. .. 17 Schedule C. Ashburton County Council .. Expenditure on the promotion of legislation. Ashburton Electric-power Board . . Conditions regarding method of repayment attaching to a loan raised by the Board not observed. Auckland Metropolitan Milk Council Expenditure in promoting legislation. Bluff Borough Council .. . . Expenditure on Coronation celebrations. Christchurch. City Council . . Purchase of shares in New Zealand Centennial Exhibition Co., Ltd.

XVI

B.—l [Pt. ll].

Schedule C —continued. Devonport Borough Copncil .. Expenditure on Golden Jubilee celebrations of the borough. Dunedin City Council .. (1) Contributions to Jean Batten Fund. (2) Grants to Dominion Centennial Celebrations Committee. Dunedin Drainage and Sewerage (1) Purchase by the Board of certain of its own debentures Board resulted in the cancellation of those debentures, and legislation is required to effect their reissue. (2) A Reserve and Renewals Fund was maintained without authority of law. Egmont National Park Board (two years' accounts) .. .. Payment of interest on loans unlawfully incurred by the South Committee of the Board. Invercargill Fire Board .. .. Expenditure on Coronation celebrations. Lower Hutt Borough Council . . Purchase of shares in New Zealand Centennial Exhibition Co., Ltd. Mangonui Hospital Board .. Variation of contract in circumstances that the variation was not beneficial to the Board. Mount Roskill Road Board .. Excess " unauthorized expenditure " due to inclusion of expenditure in respect of membership of the Municipal Association of New Zealand, Inc. Newmarket Borough Council .. (1) Entering into agreements, ultra vires the Council, in respect of a community lighting scheme in the borough. (2) Variation of contract in circumstances that the variation was not beneficial to the Council. Ohai Domain Board .. .. Payments made to a member of the Board employed under an employment-promotion scheme controlled by the Board. Onehunga Borough Council . . Entering into agreements, ultra vires the Council, in respect of a community lighting scheme in the borough. Petone Borough Council . . .. Purchase of shares in New Zealand Centennial Exhibition Co., Ltd. South Canterbury Hospital Board.. Payment of travelling-expenses to members attending meetings of the Waimate Hospital Management Committee. Timaru Borough Council . . Contributions to Jean Batten Fund. Wairere Electric-power Board . . Expenditure of £135 16s. 9d. of loan-moneys on unauthorized purpose. Wairoa Hospital Board .. . . Payments to National Provident Fund in respect of pensions of nurses no longer in the employ of the Board. Wellington Harbour Board .. Purchase of shares in New Zealand Centennial Exhibition Co., Ltd. Wellington City Council .. . . Purchase of shares in the New Zealand Centennial Exhibition Co., Ltd., and the allotment of one hundred shares to each of two Councillors. Westport Borough Council . . Donation to Westport Provincial Organization re Dominion Centennial celebrations. West Shore Domain Board . . Unlawful expenditure of moneys received for specific purposes under section 41 (2), Public Reserves, Domains, and National Parks Act, 1928. Westland County Council .. Expenditure in connection with the Dominion Centennial celebrations. Whangarei Borough Council .. Variation of contract in circumstances that the variation was not beneficial to the Council. Miscellaneous Rabbit Boards .. Expenditure of moneys on the destruction of rabbits on private lands without requiring reimbursement of such expenditure from the landowners. Surcharges. In every case where I consider that any deficiency or loss of public moneys or stores is due to the default, negligence, or error of any person, or where the provisions of the Public Revenues Act, 1926, relating to the receipt or disbursement of public moneys have not been observed, I am required by section 69 of that Act to issue a surcharge. In this matter I have no discretion, but section 71 contains provision for appeal to the Hon. the Minister of Finance, and he may confirm or waive the surcharge either wholly or in part.

iii— B, 1 [Pt. ll].

XVII

B.—l [Pt. ll].

During the year the following surcharges were issued: —

Two officers paid the amount of their surcharges to Public Account without lodging an appeal, and a further amount of £l was required to be paid by Ministerial direction under section 71. The following table gives a summarized explanation of the manner in which surcharges were satisfied : —

At the date of my last report a surcharge imposed on an officer of the Pensions Department remained unsatisfied. This surcharge has since been waived by the Hon. the Minister of Finance. The Samoa Treasury Regulations, 1930, contain surcharge provisions similar to those enacted by the Public Revenues Act, 1926. Pursuant to Regulation 169, an officer of the Western Samoa Administration was surcharged in respect of a loss of £l 45., but, upon appeal under Regulation 171, the surcharge was waived by the Hon. the Minister of External Affairs.

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES.

XVIII

NU^urcharg°d 1CerS Number of Surcharges. Amount. £ s. d. Department of Labour .. .. 10 9 72 4 11 Transport Department .... 1 1 76 18 9 Navy Office 1 1 4 11 11 12 11 £153 15 7

Upon Appeal to Minister. — Without Appeal. Total. Partially w conformed. . £ s. d. £ s. d. £ s. d. £ s. d. Department of Labour .. .. 1 12 6 10 0 69 12 5 72 4 11 Transport Department .. .. .. . . 76 18 9 76 18 9 Navy Office .. .. .. 4 1111 .. .. 4 1111 i ___| £6 4 5 £10 0 £146 11 2 £153 15 7

Nature of Irregularity. involved Action taken, and Kesult. Agriculture Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. £ S. d. Theft of stationery .. .. .. I 2 0 0 ; Police investigation unsuccessful. Theft of firewood .. .. .. .. | Not stated ! Police investigation unsuccessful. Defenee Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of rifles .. .. .. " .. Not stated I Recovery made. Theft of revolvers and ammunition .. .. Not stated { Police notified. Theft of binoculars .. .. .. Not stated ! Police investigation unsuccessful. Theft of clothing .. .. .. .. 266| Pojice notified. Theft of rifles .. .. .. . . Not stated j Police notified. Theft of blankets .. .. .. .. 26 0 8 i Police notified. Education Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Suspected theft of sheep, Boys' Training Farm, 1 Not stated ! Police investigating. Weraroa Government Life Insurance Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Misappropriation of departmental moneys .. 296 11 3 Offender sentenced to nine months'imprisonment, Recovery of £58 19s. 7d, made,

B.—l [Pt. ll].

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

XIX

Nature of Irregularity. involved Action taken, and Result. Health Department. IRREGULARITY BY A PERSON NOT A DEPARTMENTAL OFFICER. £ S. d. Theft of petty cash moneys.. .. .. | 0 16 0 ( Police investigation unsuccessful. High Commissioner's Office. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Misappropriation of petty cash .. .. 113 11 Officer dismissed. Kecovery made. Delay in payment of accounts .. .. 8 16 10 Salary of officer responsible reduced by £20 per annum. No loss of public funds. Department of Industries and Commerce, Tourist and Publicity. IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of departmental moneys .. .. 9 6 5 Offender convicted and admitted to probation for a period of two years. Justice Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of public moneys .. .. .. 41 8 0 Offender convicted and admitted to probation for ( eighteen months. Restitution made. Labour Department. IRREGULARITY BY DEPARTMENTAL OFFICERS. -Excess claims, motor-mileage allowance .. Not stated Officers (two) dismissed the Service. Wages and travelling-expenses due to these officers are being withheld until loss is ascertained. Labour Department : Employment Promotion Fund. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Three thousand two hundred and fifty-seven 19,778 1 8 i Proceedings instituted, 694 cases, involving the sum cases in which relief recipients obtained moneys of £12,368 15s. 6d., whereof 637 convictions have in excess of scale rates by making false state- been entered, fines totalling £7,423 2s. 3d. inflicted, ments to the Labour Department or by failing costs amounting to £364 16s. imposed, and restituto disclose material particulars of their circum- tion of £1,131 10s. 4d. ordered by the Court, stances Effective action is being taken to recover from 2,551 cases involving the sum of £6,955 15s. 2d., of which a substantial reduction has already been achieved. Lands and Survey Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Excess claims, motor-mileage allowances .. | Not stated | Officer's dismissal recommended. Mental Hospitals Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of stores .. .. .. .. 0781 Offender convicted and ordered to make restitution. No loss to the Department. National Commercial Broadcasting Service. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Theft of stores .. .. .. .. I 5 10 4 | Police investigation unsuccessful. Pensions Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. False declarations regarding earnings .. 85 17 8 Offender admitted to probation for eighteen months and ordered to make restitution. Post and Telegraph Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Fraudulent withdrawals from Post Office Savings- 1,599 0 5 Offender sentenced to two years'imprisonment with bank hard labour. Recovery of £136 10s. made. Theft of postal packets .. .. .. 45 9 4 Offender sentenced to nine months' reformative detention. Restitution made. Employment levies not accounted for .. 2 7 0 Restitution made. Misappropriation of departmental moneys .. 218 4 8 Offender sentenced to imprisonment for eighteen months. Recovery made of £100 being proceeds of fidelity-guarantee policy. Misappropriation of departmental moneys .. 12 7 9 Police prosecuting inquiries. Misappropriation of departmental moneys and 425 0 0 Recovery of £388 made and restitution of balance fraudulent withdrawals from Post Office ordered. Offender admitted to probation for Savings-bank three years. Loss of registered letter .. ... .. 3 10 0 Departmental investigation unsuccessful. Loss of letter .. .. ■ ■ • • 1 15 6 Departmental investigation unsuccessful. Loss of unissued postal notes .. .. 3 14 6 No loss to Department.

B.—l [Pt. ll].

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES— continued. Post and Telegraph Department— continued.

The foregoing statement is presented pursuant to the requirements of section 89 (2) (c) of the Public Eevenues Act, 1926, and I regret to record an increase in the number of defalcations by departmental officers during the year as compared with the cases reported in my annual reports for several years past. As mentioned previously in this report, there were no large losses of public stores, but the position with regard to public moneys was not so satisfactory, as during the year there were twenty-four cases coming under the notice of the Audit

XX

Nature of Irregularity. involved Action taken, and Result. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. £ S. d. Theft of postal packet .. .. .. 103 0 0 I Police investigation unsuccessful. No loss to Department. Fraudulent negotiation of a pay warrant ■ .. 0 12 0 Police investigation unsuccessful. No loss to Department. Theft of money and registered letters by burglars 21 15 9 Police investigation unsuccessful. Fraudulent withdrawal from PostOffice Savings- 18 0 0 Police investigation unsuccessful. bank Theft of money by burglars.. .. .. 15 6 3 Offender sentenced to imprisonment for two years, with hard labour. Thefts from public-call boxes and stamp-vending 5 12 4 Police investigations resulted in one offender being machines convicted and discharged and one being sentenced to three months' imprisonment. Recovery of 15s. 8d. made. Theft of money, travelling tickets, and stores by 16 13 (i Police investigaton unsuccessful. burglars Loss of registered letter from mail-hag .. 35 0 0 Police investigation unsuccessful. Fraudulent withdrawal from Post Office Savings- 2 10 0 Police investigation unsuccessful. bank Theft of money by burglars.. .. .. 5 0 6 Police investigation unsuccessful. Alteration of receipt .. .. .. 0 10 0 Police investigation unsuccessful. Theft of money by burglars.. .. .. 8 12 9 Police investigation unsuccessful. Theft of money by burglars.. .. .. 2 4 3 Police investigation unsuccessful. Fraudulent manipulation of pay warrant .. 0 10 0 Police investigation unsuccessful. No loss to Department. Loss of postal packet .. .. .. 10 0 0 Police investigation unsuccessful. Theft of mail by burglars .. .. .. Not stated Police investigation not yet completed. Payment of State Advances Corporation voucher 20 10 1 Offender admitted to probation for twelve months, to wrong person No loss to Department. Primary Products Marketing Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Misappropriation of departmental moneys .. ] 42 16 7 Restitution ordered. Offender admitted to probation for eighteen months. Public Trust Office. IRREGULARITY BY DEPARTMENTAL OFFICER. Misappropriation of stamping and registration 1 10 0 Disciplinary action taken. Recovery made, fees Railways Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of registered letters from mail-bags on a 14 4 0 Offender sentenced to six months' imprisonment, goods-train Loss to Post and Telegraph Department £14 4s. Misappropriation of departmental moneys .. 53 6 9 Offender dismissed. Recovery made. Admitted to probation for a term of two years. Loss of cash issued for payment of wages .. 10 18 3 Amount recovered from officers responsible. No loss to Department. Misappropriation of departmental moneys .. 160 18 2 Offender committed to Supreme Court for sentence. No loss to Department. Loss of cash issued for the payment of wages .. 6 7 6 Police investigations unsuccessful. No loss to Department. Misappropriation of departmental moneys .. 0 1 10 Recovery of Is. 4d. made. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of money by burglars.. .. .. 6 16 1 Offender sentenced to two years' hard labour. Theft of money by burglars.. .. .. 0 5 0 Police investigation unsuccessful. Theft of money by burglars.. .. .. 0 10 0 Police investigation unsuccessful. Theft of money by burglars.. .. .. 0 10 0 Police investigation unsuccessful. Theft of cheques and cash by burglars .. 255 6 3 Police investigation proceeding. Theft of money by burglars.. .. .. 0 10 0 Police investigation unsuccessful. No loss to Department.

B.—l [Pt. ll].

Office which involved the theft of public moneys by departmental officers. Notwithstanding, however, the numerical increase in irregularities I am of the opinion that the general accounting system of the Government may be considered satisfactory and that a high standard has been maintained throughout the service. The largest defalcation concerned a fraud perpetrated by an officer of the Post Office Savings-bank. Through manipulation of ledger card entries and by forgery this officer fraudulently withdrew £1,599 Os. 5d., of which sum £136 10s. has been recovered. He was sentenced to two years' imprisonment with hard labour. By somewhat similar means a cadet in the Post Office Savings-bank misappropriated the sum of £425, of which £388 has already been recovered, and when the offender was admitted to probation an order for restitution of the balance was made. A non-permanent Postmaster of the Post and Telegraph Department converted £218 4s. Bd. to his own use mainly by falsification of entries in his records, and of this amount £100 was covered by fidelity-guarantee bond. The offender was sentenced to imprisonment for a term of eighteen months. Whilst acting as cashier in the Christchurch office of the Government Life Insurance Department an officer misappropriated insurance premiums amounting to £296 11s. 3d., of which sum £58 19s. 7d. has been recovered. This officer was sentenced to nine months' imprisonment. An officer of the New Zealand Government Eailways Department failed to account for £160 18s. 2d., mainly representing proceeds of sales of tickets, and the full amount of this loss has been recovered from the offender. This defalcation appears to have been made possible through a weakness in the internal checking of the accounts of the Booking Office concerned, but additional safeguards which have been introduced by the Department should prevent losses under this head from reaching such dimensions in the future. I must again draw attention to the many instances where relief recipients have secured excess relief from the moneys of the Employment Promotion Fund. During the year no less than 3,257 relief recipients (an increase of 1,296 over the number recorded in the previous year) fraudulently received relief to which they were not entitled, and the majority of these irregular payments were obtained through their having made false statements.

XXI

B.—l [Pt. ll].

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

XXII

Department and Particulars. Reason. Amount. Amomit . Customs. £ s. d. £ s. d. Travelling-expenses, officers travelling in Canada Receipts unobtainable .. .. 63 6 6 and United States of America 63 6 6 Health. Freight charges .. .. .. ■ ■ Receipts unobtainable .. .. 110 Industries and Commerce, Tourist and Publicity. Travelling-expenses .. .. .. .. Receipts not obtained .. .. 22 12 6 22 12 6 Interna! Affairs. Travelling-expenses, officer travelling in United Receipts unobtainable .. •. 19 7 6 States of America Travelling-expenses, officer attending Coronation Receipts unobtainable .. .. 26 16 0 and Imperial Conference Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 20 11 0 66 14 6 Justice. General election expenses .. .. ■ ■ Receipts lost .. .. .. 23 9 6 23 9 6 Labour. Wages .. .. .. .. • • Receipts lost .. .. .. 15 4 6 Postages, air-mail letter .. .. .. Receipt not obtained .. .. 19 2 Labour (Employment Division). Wages .. .. . • • • ■. Receipts lost .. .. • ■ 194 15 0 Christmas-bonus payments .. .. .. Receipts lost .. .. •• 6,810 16 0 Sustenance payments .. .. ■• Receipts lost .. .. •• 65 14 11 7,071 5 11 Land and Income Tax. Service-car fare .. .. .. ■. Receipt unobtainable .. .. 15 0 1 5 0 Lands and Survey. Harvesting-expenses on Crown property .. Receipts lost .. .. .. 15 0 0 15 0 0 Mental Hospitals. Freight paid in England .. .. .. Receipt unobtainable .. .. 3 16 11 3 16 11 National Commercial Broadcasting. Cost of cables (Sydney) .. .. .. Receipts not obtained .. .. 3 18 4 Services of accompanist .. .. .. Receipts unobtainable .. .. 0 19 4 4 17 8 Native. Wages .. .. .. . • •. Receipt unobtainable .. .. 33 5 0 Supervising unemployment contracts .. .. Receipt unobtainable .. .. 32 13 0 65 18 0 Native Trustee. Paddocking charges .. .. .. .. Receipts unobtainable .. .. 3 13 6 Refund of fares .. .. . • • ■ Receipts not obtained .. .. 2 9 6 6 3 0 Pensions. Medical fees .. .. .. • • Receipts unobtainable .. .. 110 1 1 0 Public Trustee. Administration expenses .. .. .. Receipts unobtainable .. .. 5 12 1 5 12 1 Public Works. Travelling-expenses .. .. .. ■. Receipts lost .. .. .. 2 13 2 13 Scientific and Industrial Research. Purchase of stores .. .. .. ■. Receipts unobtainable .. .. 0 15 0 0 15 0 Working Railways. Purchases of petrol and oil .. .. Receipts lost .. .. .. 1 18 5 Travelling-expenses .. .. .. ■. Receipts lost .. .. .. 2 14 3 £7,376 6 2

B.—l [Pt. ll].

Staff. I am pleased to be able to refer in this report to the conference of Audit Inspectors, which was convened at the beginning of December. It was over sixteen years since a conference was held of all the Inspectors attached to the Department, and I am confident that it was of considerable benefit for the training and experience of the inspecting staff. The value of a conference of this nature lies in the opportunities that it affords for combined consideration and the interchange of ideas in debatable and difficult points that arise in the performance of everyday duties, and in the fact that it creates an occasion for focusing general attention on anomalies and other matters requiring attention. lam firmly of the opinion that the value to the Audit Office of these conferences is such as to warrant their being held, at intervals, in the future. I am pleased to be able to repeat the remarks which have appeared in previous reports with reference to the satisfactory manner in which the officers under my control have discharged their duties during the year. The measure of zeal and loyalty displayed by officers of the Audit Department has been most gratifying, and all are imbued with the aim to fit themselves for carrying out their duties to the best of their ability. Owing to the specialized nature of the knowledge required by officers in connection with the work of the Audit Department it has been found that the most satisfactory arrangement is for them to commence their training as juniors in the Department, and it is proposed to follow this course whenever possible. It is sometimes a difficult problem to keep as large a staff of experienced officers as is desired, for there is a periodic loss as a result of officers leaving with the object of bettering their positions. As a branch of the Public Service the Audit Department has to be prepared to lose by transfer to other Departments the services of officers who by reason of their being transferred are able to gain promotion earlier than would otherwise be the case. Further, the services of officers who have gained a wide knowledge and experience as a result of their connection with the audit of the accounts of local authorities are often sought by local authorities, and quite a number of Audit officers have succeeded in obtaining positions with such bodies which carry greater remuneration and better prospects. However, every endeavour is being made to have such a staff of trained officers that the Audit Office will be able at all times to cope with the increased work necessarily following on the extended activities of the Government. I wish to place on record the fact that the various Government Departments have at all times readily met the requirements of the Audit Office, and I desire also to acknowledge the assistance freely given to me by the Crown Law Office in advising on the many intricate questions of law arising throughout the year. J. H. Fowler, Controller and Auditor-General. Audit Office, Wellington, 2nd August, 1938.

XXIII

B.—l [Pt. ll].

APPENDIX.

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

XXIV

Department and Particulars. Eeason lor writing off. Value of Stores. Cash. Agriculture. £ s. d. £ s. d. Value of stores .. .. .. .. Deficient, lost, broken, obsolete, and un- 297 17 6 serviceable Value of stores .. .. .. .. Stolen .. .. .. .. 1 10 0 Value of buildings and stores . . .. Loss on realization .. .. .. 100 9 2 Value of live-stock .. .. .. Died, destroyed, and deficient .. 458 4 1 Value of publications .. .. .. Gratuitously issued .. .. .. 41 0 6 Refund of legal expenses .. .. Nugatory expenditure .. .. .. 10 0 0 Sales of hay .. .. .. .. Unable to collect .. .. .. ' .. 228 17 0 Testing fees .. .. .. .. Unable to collect .. .. .. .. 6 6 0 Repairs to cars and truck damaged in acci- Nugatory expenditure .. .. .. 78 8 1 dents Air. Value of stores .. .. .. . . Deficient, broken, and loss on realization 62 17 8 Value of aeroplane engines and parts . . Loss on realization" . . .. .. 318 15 0 Army. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, 685 3 10 destroyed by fire, and loss on realization Value of stores .. .. .. .. Stolen .. .. .. .. 39 11 9 Value of equipment and clothing on issue to Lost, untraceable, and destroyed by fire 41 6 8 trainees Value of clothing .. .. .. Stolen .. .. .. .. 076 Value of rifles .. .. .. .. Stolen .. .. .. .. 664 Value of horses .. .. .. . . Lost, died, and destroyed .. .. 224 5 1 Value of blankets .. .. .. Handed over to Wellington City Mission 151 14 Uniform allowance .. .. .. Soldiers discharged as medically unfit— .. 2 8 8 collection of refund waived Customs. Value of stores .. .. .. .. Stolen .. .. .. .. 11 10 9 Education. Value of stores .. .. .. .. Deficient and broken .. . . 55 18 10 Value of live-stock . . .. . . Died .. .. .. .. 50 1 3 Value of horse .. .. .. .. Destroyed .. .. .. .. 11 16 0 Balances of boarding-allowances; loans re- Remitted by Government. Cabinet ap- .. 24,990 19 4 payable by students proval (closing colleges in 1934, &c.) Travelling-expenses of boys attending special Debtors unable to pay .. . . .. 3 15 1 school for feeble-minded Court orders, arrangements, &c. .. .. Debtors unfinancial, untraceable, rleecased .. 4,798 10 3 Various small items ; Correspondence School Amounts irrecoverable .. .. .. 24 19 0 bad debts Advances for school fares .. .. Board not in a position to repay .. .. 300 0 0 External Affairs. Value of stores .. .. .. .. Deficient and broken .. .. 175 12 6 Value of stores .. .. .. .. Stolen .. .. .. .. 14 13 5 Furniture .. . . .. .. Broken .. ..... .. .. 9 10 9 Rent, Matua lease, New Zealand Reparation Unable to collect .. .. .. .. 3 0 0 Estates Government Accident Insurance. Remission of interest (1st October, 1935, to Debtor unfinancial (remission of interest .. 248 15 0 31st December, 1936) under agreement for sale and purchase to save security) Health. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, and 408 14 4 loss on realization Value of live-stock .. .. .. Destroyed .. .. .. .. 15 17 6 Maintenance and treatment .. .. Debtors unfinancial .. .._ .. .. 3,786 9 1 Sera supplied .. .. .. ■ . Deceased ; no assets .. .. .. 0 6 10 Repairs to car damaged in accident . . Nugatory expenditure .. .. .. 82 1 1 Housing. Rent instalments and principal .. ,. Debtors unfinancial .. .. , ., 1,523 7 5,

B.—l [Pγ. 11].

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

iv—B. 1 [Pγ. ll].

XXV

Department und Particulars. Reason for writing off. Value of Stores. Cash. Immigration. £ s. d. £ s. d. Loans for passage-money .. .. Debtors indigent .. .. .. .. 53 18 0 Industries and Commerce, Tourist and Publicity. Value of stores .. .. .. .. 'Deficient, broken, unserviceable, des- 1,530 12 10 troyed by fire, and loss on realization Value of live-stock .. .. .. Deficient and died .. .. .. 78 16 2 Value of furniture .. .. .. Loss on realization . . .. .. 11 10 2 Value of buildings .. .. .. Loss on demolition .. .. .. 24 15 0 Value of cine-projector .. .. .. Stolen .. .. .. .. 34 1 2 Rotorua Sanatorium fees.. .. .. Debtors unfinancial .. .. .. .. 84 16 6 Rent and interest .. .. .. Amounts written off under Mortgagors .. 2,000 0 0 and Tenants Relief Act, 1933 X-ray fees at Te Aroha .. .. .. Addresses unknown, debtors unable to .. 7 7 0 pay Cash deficiency .. .. .. .. Irrecoverable .. .. .. .. 2 17 10 Water-supply charges .. .. .. Debtors unfinancial .. .. .. .. 0 13 0 Discount .. .. .. .. Remitted .. .. .. .. .. 064 Internal Affairs. Value of stores .. .. .. .. Lost, broken, deficient, and destroyed by 29 11 4 fire Value of clothing .. .. .. Issues not returned by Coronation Con- 745 12 4 tingent Value of horse .. .. .. . . Destroyed .. .. .. .. 2 10 0 Value of motor-vehicle . . .. . . Loss on realization .. .. .. 31 4 8 Postage on parcel from London .. .. Debtor untraceable .. .. .. .. 0 2 4 Justice and Prisons. Value of stores .. .. .. .. Deficient, lost, broken, and unserviceable 166 3 1 Value of stores .. .. .. .. Stolen .. .. .. .. 040 Value of clothing .. .. .. Obsolete .. .. .. .. 2 11 6 Value of live-stock .. .. .. Died, destroyed, deficient, and condemned 2,131 0 2 Fines and Court costs .. .. .. Debtors deceased, unfinancial .. .. 110 11 0 Gravel supplied .. .. .. Debtors unfinancial .. .. .. .. 1 17 10 Cost of cablegram .. .. .. Debtors unfinancial .. .. .. .. 0 15 4 Labour. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, and 1,035 4 6 loss on realization Value of stores .. .. .. .. Stolen .. .. .. .. 466 Penalty, breach of awards, and law-costs .. Debtors unfinancial, untraceable, and .. 30 1 0 bankrupt Weights and measures fee .. .. Company wound up ; heavy deficiency .. 0 7 6 Breach of Industrial Conciliation and Arbitra- Debtors unfinancial and untraceable .. .. 27 19 0 tion Act —Penalty Labour (Employment Promotion). Excess relief, fares, and blankets .. .. Debtors unfinancial, convicted, fined, im- .. 8,468 13 4 prisoned ; errors by Bureau officers ; surcharges waived by Minister of Finance, officers responsible left the Service Misappropriation of sustenance payments .. Irrecoverable . . .. .. .. 1 10 0 Subsidies under Scheme 8b .. .. Claims against companies abandoned at .. 1,462 3 7 direction of Minister of Finance Contribution for work done under Scheme 5 Special circumstances, debtors unfinancial .. 314 2 2 Toll fees incurred .. .. .. Debtor unfinancial .. .. .. .. 10 18 2 Gold-prospecting equipment .. .. Impossible to collect. . .. .. .. 2 3 3 Official stamps .. .. .. .. Lost from unlocked drawer in office .. .. 4 0 0 Repairs to car damaged in collision .. Nugatory expenditure .. .. .. 14 5 0 Interest on loans .. .. .. Minister of Finance approved of loans .. 247 10 0 being made free of interest Debt for oilskin coat .. .. .. Special circumstances .. .. .. 1 14 6 Damage to property .. .. .. Nugatory expenditure .. .. .. 4 10 0 Loan to eel-canning industry .. .. Company in liquidation; assets negligible .. 321 0 0 Land and Income Tax. Value of stores .. .. .. .. Stolen .. .. .. .. 168 Income-tax .. .. .. . • Debtors left New Zealand ; untraceable .. 1,880 5 5 Lands and Survey. Value of stores .. .. .. • • Deficient, lost, broken, unserviceable, and 550 5 10 loss on realization Value of stores .. .. .. .. Stolen .. .. .. .. 0 3 0 Value of plant .. .. .. ■ • Unserviceable and loss on realization .. 194 9 8 Value of lithos .. .. .. . • Destroyed, unserviceable, and obsolete 842 14 0 Value of live-stock .. .. .. Died and deficient .. .. .. 3,756 18 8 Value of assets of Hauraki Plains Settlement Reduction in book value .. .. 13,587 14 0 Account Value of wharves .. .. .. Loss on transfer to Hauraki Plains County 2,599 19 0 Council from Hauraki Plains Settlement Account Advances under Discharged Soldiers Settle- Loss on realization of securities .. 59,989 8 10 ment Account

B.—l [Pt. llj.

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

XXVI

Department and Particulars. Reason for writing oft. Value of Stores. Caeh. Lands and Survey —continued. £ s. d. £ 3. d. Rents .. .. .. .. .. Debtors unfinanoial, bankrupt, untrace- .. 11,996 18 11 able, or deceased Rents, small farms .. .. .. Debtors unfinancial; loss on realization .. 7,650 1 10 Interest on deferred-payment licenses .. Debtors unfinancial and untraceable .. .. '684 19 11 Survey liens and interest .. .. Debtors unfinancial .. .. .. .. 53 7 7 Timber royalties .. .. .. Debtors unfinancial .. .. .. .. 639 3 0 Exchange, lithos sold, law-costs, petrol-tax Debtors deceased, unfinancial, and un- .. 11 12 2 refund lost traceable Advances Lands for Settlement Act .. Loss on realization, debtors unfinancial .. 1,662 15 5 or untraceable Kauri-gum control .. .. .. Debtors unfinancial .. .. .. .. 1,391 2 5 Legislative,. Value of stores .. .. .. . . Deficient .. . . .. , . 261 18 6 Marine, Value of stores .. .. .. .. Deficient .. ... .. .. 55 1 4 Light dues .. .. .. .. Remitted .. .. .. .. .. Iβ' 9 7 Inspection fees .. .. .. .. Debtors unfinancial and untraceable .. .. 57 18 5 Rental of foreshore .. .. .. Debtor unfinancial .. . . .. .. 19 0 0 Mental Hospitals. Value of stores .. .. .. .. Deficient, broken, and unserviceable .. 1,424 12 2 Value of stores .. .. .. .. Stolen .. .. .. .. 5 17 4 Value of live-stock .. .. .. Died .. .. .. .. 628 4 0 Mines. Value of stores .. .. .. . . Lost, unserviceable, and loss on realization 57 7 4 Value of horses .. ,. .. .. Died and killed .. .. .. 60 7 4 Value of coal shortages .. .. .. Due to handling and stone .. .. 1,253 8 3 Goods sold .. .. .. .. Debtors bankrupt or unfinancial .. .. 145 \\ {\ Rents, law-costs, Miners' Relief Fund .. Debtors deceased, unfinancial, and un- 13 g 9 traceable Repairs to car .. .. .. .. Nugatory expenditure .. . . .. 13 14 9 Native. Value of stores .. . . .. .. Deficient, lost, broken, and unserviceable 148 16 4 Value of live-stock .. .. .. Died and missing .. .. ■ • 1,796 12 6 Rents .. .. . . . . Debtors unfinancial .. .. .. .. 29 13 3 Tarpaulins lost .. . . .. .. Nugatory expenditure .. . . .. 42 0 0 Putorino Nursery Scheme development— Irrecoverable .. .. .. .. 2 171 2 3 Balance of expenditure not recouped Cost of road-formation .. .. .. Irrecoverable .. .. . . .. 186 7 3 Navy. Value of stores . . .. .. .. Deficient, lost, and broken .. .. 392 10 7 Value of provisions— H.M.S. " Dunedin " .. .. .. Issued at less than cost .. .. 30 4 9 H.M.S. " Philomel " .. .. .. Issued at less than cost .. .. 4 11 4 H.M.S. " Wakakura " .. .. .. Issued at less than cost .. .. 0 17 5 Value of clothing— H.M.S. " Dunedin " .. .. .. Issued at less than cost .. .. 0 4 1 H.M.S. " Philomel " .. .. .. Issued at less than cost .. .. 50 2 0 Value of stores .. .. .. .. Stolen .. .. .. .. 1 10 0 Wages and expenses overpaid .. .. Irrecoverable .. .. .. .. 0211 Postage-stamps lost overboard in collision .. Irrecoverable .. .. 0 J4 Canteen Account .. .. . . Irrecoverable .. .. .. .. 049 Pensions. Value of stores .. .. .. ... Loss on realization and unserviceable .. 78 10 9 Pensions overpaid .. .. .. Debtors deceased and unfinancial .. .. 1,393 19 6 Police. Value of stores .. .. .. .. Deficient .. .. .. .. 1 11 0 Rent of police cottage .. .. .. Debtor unfinancial .. .. 10 15 5 Post and Telegraph. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, 800 12 9 obsolete, and destroyed by fire Value of stores .. .. .. .. Stolen .. .. .. .. 90 12 6 Value of telephones .. .. .. Destroyed by fire .. .. 447 7 1 Value of equipment .. .. .. Destroyed by fire .. .. .. 3 0 0 Fraudulent manipulation of stamp - vending Irrecoverable .. .. .. 28' 19 2 machine Toll accounts .. .. .. .. Debtors unfinanoial .. .. .. .. 253 2 1 Telephone connections and other services .. Debtors unfinancial and untraceable .. 46 6 8 Repairs to cars and private property .. Nugatory expenditure .. .. .'. 310 jg 3 Printing and Stationery. Value of stores .. .. .. .. Deficient and broken .. .. 350 14 11 Value of stores .. .. .. .. Stolen .. .. .. .. 14 1 Sale of publications .. .. . . Debtors unfinancial .. .. .. i 6 1 Primary Products Marketing. Sale of goods .. .. .. .. I Composition accepted .. ' .. 23 6 6

B.—l [Pt. ll].

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

XXVII

Department and Particulars. Reason for writing off. Value of Stores. Cash. Public Works. £ s. d. £ s. d. Value of stores .. .. .. .. Deficient, lost, broken, unserviceable, 3,752 17 2 obsolete, destroyed by fire, and loss on realization Value of stores .. .. .. . . Stolen .. .. .. .. 235 4 7 Value of accommodation huts and tents .. Destroyed by fire .. .. .. 100 12 2 Value of boat .. .. .. .. Lost in tide .. .. .. 10 0 0 Value of building .. .. . . Loss on demolition .. .. .. 4 0 0 Value of live-stock .. .. .. Died .. . . .. .. 14 3 0 Value of equipment .. .. .. Loss on transfer to Transport Department 1,589 0 0 Fares, tent hire .. .. .. Debtors unfinaneial and untraceable .. .. 20 13 7 Electricity .. .. . . . . Debtors unfinaneial and untraceable .. .. 305 17 2 Water rates .. .. .. .. Debtors unfinaneial; penalties remitted .. 6,164 18 8 Rent .. .. .. .. .. Debtors unfinaneial . . .. .. .. 49 4 2 Canteen .. .. . . . . Debtors unfinaneial and untraceable .. .. 7 12 9 Repairs to cars and private property .. Nugatory expenditure .. .. .. 147 4 2 Sale of cottage, balance of purchase price . . . Debtor unfinaneial .. .. .. .. 11150 Heavy-traffic fees .. .. . . Irrecoverable .. .. .. .. 49 8 3 Cost of extra groyne in river .. .. Debtor unfinaneial . . .. .. .. ■ 20 0 0 Royalty .. .. .. .. Company in liquidation ; no assets .. .. 25 19 1 Railways. . ■ I Value of stores .. . . . . .. Deficient, lost, broken, obsolete, and un- 736 6 9 serviceable Value of stores .. .. .. .. Stolen and deficient .. .. .. 1,967 19 6 Stores sold .•. .. .. .. Debtors unfinaneial .. .. . . .. 5 0 4 Scientific and Industrial Besearch. Value of stores .. .. .. .. Broken and unserviceable .. .. 73 1 2 Compensation and repairs to private property Nugatory expenditure .. .. .. 6 17 6 Stamp Duties. Amusement-tax .. .. .. Irrecoverable .. .. .. .. 3159 Estate duty . . .. . . .. No assets ; irrecoverable .. .. .. 40 17 1 Compromise of debt due to company vested Company in liquidation .. .. .. 16 7 0 in the Crown State Advances. Housing rents .. . . .. . . Debtors unfinaneial . . .. .. .. 900 4 2 Loans on mortgage — Repatriation ... .. .. .. Loss on realization .. .. .. .. 17,386 15 9 Fruit-preserving industry .. . . Company in liquidation .. .. .. 1,492 6 10 Cold storage .. .. . . .. Company in liquidation .. . . . . 2,249 8 5 Settlers .. .. .. .. Loss on realization .. .. .. .. 2,188 9 7 Workers .. .. .. .. Loss on realization .. .. .. .. 78 13 3 Rural advances .. . . . . Loss on realization .. .. .. .. 26 9 6 State Forest Service. Value of stores .. .. .. .. Deficient, lost, broken, -unserviceable, 1,082 11 4 and destroyed by fire Value of trees .. .. . . . . Issued gratuitously to small farms .. 162 18 3 Value of live-stock .. .. .. Died and destroyed .. .. .. 42 10 0 Royalties on timber .. .. .. Company insolvent; debtor not able to .. 3,701 15 0 remove timber Repairs to car and trucks .. .. Nugatory expenditure .. .. .. 49 11 11 Transport. Repairs to cars .. .. .. .. Nugatory expenditure .. .. .. 142 1110 License fees .. . . .. .. Debtors untraceable .. .. .. 10 0 0 Treasury. Value of stores .. .. .. .. Broken and unserviceable .. .. 18 8 Loans to Land Settlement Associations .. Deficiency on winding up .. .. .. 1,566 0 10 Advances Fishing Industry Promotion .. Loss on realization .. .. .. .. 83 10 2 General Purposes Deposit Account: Principal Amounts written off by order of the .. 1,380 10 7 and interest Court, and voluntary adjustments 108,242 15 0 118,166 12 10 £226,409 7 10

B.—l [Pt.II

PUBLIC ACCOUNTS, 193 7-193 8.

INTEREST, CONVERSION, AND REDEMPTION REMITTANCE ACCOUNTS.

18. I[Pt. ll].

1

Balances as at 31st March, 1937. Transactions, 1937-1938. Balances as at 31st March, 1938. Debit. Credit. Debit. Credit. Debit. Credit. Interest Remittance Account— £ s. d. i £ s. d. £ a. d. ' £ s. d. £ s. d. £ s. d. Bank of England . .. 5,200,298 3 10 5,362,185 9 9 5,256,986 10 .. 5,095,098 15 1 High Commissioner .. .. .. .. .. .. 1,249 2 4 ; 23,317 7 5 I 23,157 18 2 .. 1,089 13 1 Conversion Remittance Account — Bank of England .. .. .. 79 9 11 ! 23,435 10 0 J 23,366 16 9 .. 10 16 8 High Commissioner .......... Redemption Remittance Account — Bank of England .. .. .. 2,158,305 12 4 j 4,312,827 0 9 j 2,166,77118 4 .. 12,250 9 11 High Commissioner .......... Suspense Remittance Account .. .. ... ..! 7,359,932 8 5 .. 7,470,282 14 3 j 9,721,765 7 11 5,108,449 14 9 J [ ■ __..j___ . Totals . .. .. ..' .. I £7,359,932 8 5 : £7,359,932 8 5 £17,192,048 2 2 £17,192,048 2 2 £5,108,449 14 9 j £5,108,449 14 9

B.—l [Pγ. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1938.

2

Receipts. Refunds. Net Revenue. TAXATION :— £ s. d. £ s. d. £ s. d. Customs .. .. .. .. .. .. 10,841,294 8 4 82,561 8 10 10,758,732 19 6 Beer Duty .. .. .. .. .. 978,527 11 9 90 6 6 978,437 5 3 Sales Tax .. .. .. .. .. 3,517,807 18 6 18,677 7 4 3,499,130 11 2 i ._ Film-hire Tax .. .. .. .. .. 82,377 3 5 .. 82,377 3 5 Gold-export Duty .. .. .. .. 105,416 6 6 3 17 11 105,412 8 7 Highways,— Tire-tax.. .. .. .. .. .. 159,934 18 8 1 7 17 159,927 17 1 Fees and Fines (Section 24, Motor-vehicles Act, 1924).. 563,989 7 2 631 8 9 563,357 18 5 Petrol-tax .. .. .. .. .. |2,297,559 0 11 188,831 13 7*2,108,727 7 4 Mileage-tax and Penalties (Motor-vehicles Amendment Act, 1934-35, Section 4 (6) )—- Electrically-propelled Motor-vehicles .. .. 855 17 5 .. 855 17 5 Other Motor-vehicles .. .. .. .. 9,735 19 3 3,894 7 8 5,841 11 7 3,032,075 3 5 193,364 11 7 2,838,710 11 10f Stamp and Death Duties, — Adhesive Stamps.. .. .. .. .. 410,273 15 10 270,327 5 10 139,946 10 0 Duty on Instruments .. .. .. .. 396,946 3 9 4,117 6 5 392,828 17 4 Estate Duty .. .. .. .. .. 1,253,423 16 4 32,839 7 1 jl,220,584 9 3 Succession Duty .. .. .. .. .. 363,616 7 4 7,717 7 2 355,899 0 2 Gift Duty .. .. .. .. .. 103,208 3 9 92 5 0 103,115 18 9 Fines and Penalties .. .. .. .. 1,966 15 2 42 18 3 1,923 16 11 Impressed Stamps .. .. .. .. 228,089 3 7 762 19 6 227,326 4 1 Stamp Duty on Interest Licenses to Companies .. .. .. .. 89,530 18 126 4 9 89,403 16 11 Sharebrokers , Licenses .. .. .. .. 2,092 5 0 0 4 61 2,092 0 6 Bank Composition Duties payable by Racing Clubs .. .. .. 581,780 1 1 22,906 5 2 ! 558,873 15 11 Amusements-tax .. .. .. .. 98,790 6 11 144 1 3 98,646 5 8 Lottery Duty .. .. .. .. .. 20,883 10 .. 20,883 1 0 Overseas Passenger Duty .. .. .. .. 26,681 12 2 8 10 0 26,673 2 2 Miscellaneous .. ' .. .. .. .. 18 15 0 15 0 17 10 0 Receipts under Section 4, Mortgagees' Indemnity (Workers'Charges) Act, 1927 .. .. .. 1,925 16 0 0 15 0 1,925 1 0 3,579,226 4 7 339,086 14 11 3,240,139 9 8 i Land-tax .. .. .. .. .. 1,041,643 10 4 3,609 16 6 jl, 038,033 13 10 i ' ' Income-tax .. .. .. .. .. 9,122,636 15 8 43,873 19 10 19,078,762 15 10 Miscellaneous, — Interest-tax (Finance Act, 1932-33, Section 5) .. 449 15 8 . . 449 15 8 Interest-tax (Finance Act, 1932-33, Section 6) .. ; 40,348 15 0 .. 40,348 15 0 Residue, Mileage - tax and Penalties under Motorvehicles Amendment Act, 1934-35, Section 4 (6) (6) 3,894 7 8 .. 3,894 7 8 44,692 18 4 .. 44,692 18 4 I , Total, Taxation .. .. .. i32,345,698 0 10 681,268 3 5 31,664,429 17 5 J Carried forward .. .. .. 32,345,698 0 10 681,268 3 5 31,664,429 17 5 £ s. d. * Refunds by Customs Department of Revenue incorrectly received or credited Rebates by Post Office in respect of motor-spirits used otherwise than as fuel for motor-vehicles, in terms of section 8 of the Motor-spirits Taxation Act, 1927. . 188,831 13 7 £188,831 13 7 "f £563,357 18s. 5d. of this amount consists of fees, fines, &c, which are not taxation,

8.-M [t>T. ll].

PUBLIC ACCOUNTS, 1937-19 38.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1938— continued.

3

Receipt*. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 32,345,698 0 10 681,268 3 5 31,664,429 17 5 INTEREST :— On Capital Liability, Working Railways (interest at £4 5s. per cent, on the total amount of capital moneys deemed to be expended in respect of the railways, as provided by Order in Council under the Government Railways Act, 1926)— £ s. d. Year 1937-38 .. .. .. 2,335,807 11 1 Less reduction made in terms of Finance Act, 1930 (No. 2), Section 14.. .. .. 1,703,010 13 10 632,796 17 3 .. 632,796 17 3 On Capital Liability, Postal and Telegraph (interest as determined under section 95 of the Post and Telegraph Act, 1928, at £4 5s. per cent, on the amount of the capital liability as at 1st April, 1937, together with interest at the rate of £2 2s. 6d. per cent, on the net amount applied for the purposes of the Department out of the Public Works Fund during the year)— £ s. d. Year 1936-37 (balance) .. .. 12,773 19 5 Year 1937-38 (on account) .. 577,226 0 7 590,000 0 0 .. 590,000 0 0 On the Public Debt Redemption Fund (details on separate statement) .. .. .. .. 463,866 6 2 .. 463,866 6 2 On other Public Moneys (details on separate statement) 456,441 18 1 1,740 6 10 454,701 11 3 Total, Interest .. .. .. 2,143,105 1 6 1,740 6 10 2,141,364 14 8 OTHER RECEIPTS :— Registration and other Fees, — Air Navigation Act, 1931 . . .. .. .. 529 3 0 4 10 525 2 0 Animals Protection and Game Act, 1921-22 .. .. 6 10 0 .. 6 10 0 Animals Protection and Game Act, 1921-22 (Part III) 5,036 18 2 5 17 0 5,031 1 2 Apprentices Act, 1923 .. .. .. .. 24 6 8 .. 24 6 8 Arms Act, 1920 .. .. .. .. .. 3,308 17 6 15 0 3,307 12 6| Births, Deaths, and Marriages .. .. .. 24,722 13 10 1 15 0 24,720 18 10 British Nationality and Status of Aliens (in New Zealand) Act, 1928 .. .. .. .. 862 16 0 12 10 0 850 6 0 By-laws Act, 1910 .. .. .. .. 99 0 .. 990 Cemeteries Act, 1908 .. .. .. .. 37 14 0 .. 37 14 0 Cinematograph Films Act, 1928 .. .. .. 3,417 2 0 513 0 0 2,904 2 0 Coal-mines Act, 1925 . . .. .. .. 167 15 0 .. 167 15 0 Companies Act, 1934-35 .. .. .. .. 109 0 0 .. 109 0 0 Crown Grant Fees .. .. .. .. 200 200 Customs Act, 1913 .. .. .. .. 12,225 6 7 5 14 10 12,219 11 9 Dairy Industry Act, 1908 .. .. .. .. 2,465 15 0 11 0 0 2,454 15 0 Dentists Act, 1936 . . .. .. .. 777 2 6 10 6 776 2 0 Distillation Act, 1908 .. .. .. .. 62 0 0 . . 62 0 0 Education Act, 1914 .. .. .. .. 730 .. 730 Electrical Wiremen's Registration Act, 1925 .. 776 17 6 9 13 0 767 4 6 Engineers Registration Act, 1924 .. . . .. 65 10 0 .. 65 10 0 Explosive and Dangerous Goods Act, 1908 .. .. 6,838 15 6 56 17 0 6,78118 6 Factories Act, 1921-22 .. .. .. .. 4,232 19 0 2 4 0 4,230 15 0 Fertilizers Act, 1927 . . .. .. .. 470 0 0 14 19 0 455 1 0 Finance Act, 1915 (Part III), (Beer Duty) .. .. 1,446 11 6 6 11 6 1,440 0 0 Fisheries Act, 1908 .. .. .. .. 1,546 14 10 0 10 0 1,546 4 10 Friendly Societies Act, 1909 . . .. .. 1 10 0 .. 1 10 0 Health Act, 1920. . .. .. .. .. 35 82 032 35 50 Hospitals and Charitable Institutions Act, 1926 .. 596 2 9 .. 596 2 9 Industrial Conciliation and Arbitration Act, 1925 .. 585 5 0 3 0 0 582 5 0 Inspection of Machinery Act, 1928 .. .. .. 21,554 4 0 83 0 2 21,471 3 10 Land Agents Act, 1921-22 .. .. .. 9,431 16 0 .. 9,431 16 0 Licensing Act, 1908 .. .. .. .. 52 0 0 .. 52 0 0 Life Insurance Act, 1908 .. .. . . .. 0 15 0 .. 0 15 0 Margarine Act, 1908 .. .. .. .. 400 .. 400 Masseurs Registration Act, 1920 .. .. .. 188 19 10 4 12 9 184 7 1 Carried forward ..-- .. 101,599 1 4 739 13 11! 100,859 7 5 Carried forward .. .. .. 34,488.803 2 4 683,008 10 3 33,805,794 12 1

B.—l [Pt. ll]..

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1938— continued.

4

Receipts. Itefunds. Net Revenue. £ s. d. £ g. d. £ 8. d. Brought forward .. .. .. [34,488,803 2 4 683,008 10 3 33,805,794 12 1 OTHER RECEIPTS— continued. Brought forward .. .. .. 101,599 1 4 739 13 11 100,859 7 5 Registration and othbk Fees— continued. Medical Practitioners Act, 1914 .. .. ;. ■ 569 15 0 7 14 0 562 1 0 Mining Act, 1926.. .. .. .. .. ■ 1,000 3 0 2 2 0' 998 1 0 Money-lenders Act, 1908 .. .. .. .. 2,268 15 0 ll 5 0 2,257 10 0 Motor-vehicles Act, 1924 .. .. .. .. 1,064 4 6 j 10 0 1,063 4 6 Native Land Act, 1931 .. . . .. .. j 18 18 0 i 110 17 17 0 Native Land Amendment and Native Land Claims Adjustment Act, 1926, Section 14 (Taupo Waters) — Fees, Licenses, and Camp-sites .. .. .. 3,172 2 0 7 10 6 3,164 11 6 Fines and Penalties . . .. .. .. 17 2 0 .. 17 2 0 ' New Zealand Loans Act, 1932 .. .. .. 1,825 12 0 0 2 6 1,825 9 6 ! Nurses and Midwivcs Registration Act, 1925.. .. 7,780 5 4 11 7 3 7,768 18 1 Opticians Act, 1928 . . .. .. .. 241 18 5 2 10 0 239 8 5 Orchard and Garden Diseases Act, 1928 .. .. ! 1,789 3 5 6 2 6 1,783 0 1J Patents, Designs, and Trade-marks Act, 1921-22 .. j 13,598 5 3 35 12 5 13,562 12 10 Plumbers Registration Act, 1912 .. .. .. 569 17 6 11 10 0 558 7 6 Poisons Act, 1934 .. .. .. .. 187 14 0 2 7 6 185 6 6 Sales Tax Act, 1932-33 .. .. .. .. 629 0 0 .. 629 0 0 Second-hand Dealers Act, 1908 .. .. .. 371 15 0 .. 371 15 0 Servants' Registry Offices Act, 1908 .. .. 27 15 0 27 15 0 Slaughtering and Inspection Act, 1908 .. .. 56,246 4 10 3 0 6 56,243 4 4 Stock Act, 1908 .. .. .. .. .. 896 3 0 I 3 10 0 892 13 0 Stock Remedies Act, 1934 .. .. .. 162 16 2 I 15 16 7 146 19 7 Stone-quarries Act, 1910 .. .. .. .. 153 10 0 .. 153 10 0 Timber Export Act, 1908 .. .. .. .. 0 18 9 .. 0 18 9 Timber-floating Act, 1908 .. .. .. 22 0 0 5 0 0 17 0 0 Tobacco Act, 1908 .. .. .. .. 225 0 0 10 9 7 214 10 5 Trade-unions Act, 1908 .. .. .. .. 12 0 .. 120 Tramways Act, 1908 .. .. .. .. 102 0 0 . . 102 0 0 Transport Licensing Act, 1931 .. .. .. 33,944 9 9 534 11 6 33,409 18 3 Valuation of Land Act, 1925 .. .. .. 35,099 9 0 66 9 11 35,032 19 1 Veterinary Surgeons Act, 1926 .. .. .. 29 13 0 .. 29 13 0 Weights and Measures Act, 1925 .. .. .. 9,816 0 11 10 17 3 9,805 3 8 273,430 14 2 1,489 13 11 271,941 0 3 National Endowment Revenue, — Amounts transferred from State Forests Account in terms of section 39 (2) of the Forests Act, 1921-22 16,457 10 J .. 16,457 10 1 Rents, Royalties, &c. .. .. .. .. 133,242. 6 9 1,865 11 6 } Refunds arising out of operation of section 6, }■ 131,348 2 0 Deteriorated Lands Act, 1925 .. .. .. .. 28 13 3 j Interest on Sales .. .. .. .. 2,732 8 3 .. 2,732 8 3 Interest under section 13, Land Laws Amendment Act, 1930 .. .. .. .. .. .. 3,781 6 1 .. 3,781 6 1 156,213 11 2 1,894 4 9 154,319 6 5 Teekitokial Revenue, — Rents, Royalties, and Miscellaneous Receipts from lands— Agricultural Department .. .. .. 18 17 0 .. 18 17 0 Army Department .. .. .. .. 1,930 8 3 28 3 8 1,902 4 7 Customs Department .. .. .. .. 10 0 .. 10 0 Education Department .. .. .. .. 130 5 0 130 5 0 Health Department .. .. .. .. 3 10 0 .. 3 10 0 Industries and Commerce .. .. .. 100 100 Internal Affairs Department .. .. .. 16 13 4 .. 16 13 4 Justice and Prisons Department .. .. .. 487 10 0 .. 487 10 0 Lands and Survey Department— Crown lands ' .. .. .. .. 264,545 17 11 I 5,950 2 3 258,595 15 8 Refunds arising out of the operations of section 6 of the Deteriorated Lands Act, 1925 .. .. .. 0 18 10 Dr. 18 10 Hauraki Plains lands .. .. .. .. 9,401 12 7 j 151 4 1 9,250 8 6 Swamp Drainage lands .. .. .. 386 4 0 .. 386 4 0 Small-farms Scheme .. .. .. .. 8,208 15 10 679 19 1 7,528 16 9 Miscellaneous Fees .. .. .. .. 2,653 2 11 j 561 12 11 2,091 10 0 Marine Department .. .. .. .. 166 5 10 ! 166 5 10 Mental Hospitals .. .. .. .. 10 10 0 10 10 0 Mines Department .. .. .. .. 9,707 17 6 .. 9,707 17 6 Native Department .. .. .. .. 500 .. 500 Police Department .. .. .. .. 97 15 0 97 15 0 Public Works Department .. .. .. 564 10 3 ' 564 10 3 298,336 15 5 i 7,373 0 10 290,963 14 7 Carried forward .. .. .. 727,981 0 9J 10,756 19 6 717,224 1 3 Carried forward .. .. .. 34,488,803 2 4 683,008 10 3 33,805,794 12 1

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1938— continued.

5

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ a. d. Brought forward .. .. .. 34,488,803 2 4 683,008 10 3 33,805,794 12 1 OTHER RECEIPTS— continued. Brought forward .. .. .. 727,981 0 9 10,756 19 6 717,224 1 3 Extern al '" Affairs, — New Zealand Reparation Estates .. .. .. 91,597 2 7 235 19 11 91,361 2 8 Export of Bananas from Samoa .. .. .. 148,665 19 0 1,451 18 8 147,214 0 4 240,263 1 7 1,687 18 7 238,575 3 0 Justice, — Court Pees, Fines, and Bankruptcy Commission .. 174,368 10 4 6,447 10 5 167,920 19 11 Marine, — Pilotage Rates and Harbour Fees .. .. .. 1,632 8 4 0 10 0 1,631 18 4 Shipping and Seamen Act, 1908 .. .. .. 112,527 3 0 100 0 8 112,427 2 4 Rents of Foreshores, Royalties, &c... .. .. 2,755 16 6 15 15 4 2,740 1 2 Sale of Oysters under Fisheries Act, 1908 .. .. 5,217 19 0 3 15 0 5,214 4 0 Rents from Toheroa Areas .. .. .. 350 0 0 .. 350 0 0 Westport Harbour .. .. .. .. 41,221 13 1 7 6 8 41,214 6 5 163,704 19 11 127 7 8 163,577 12 3 Profits op Trading Institutions, —■ Post and Telegraph Department— Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (c), Post and Telegraph Act, 1928— For year 1936-37 (on account) .. .. .. 65,000 0 0 .. 65,000 0 0 Profits other than Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (d), Post and Telegraph Act, 1928— For year 1936-37 .. .. .. .. 255,282 16 6 .. 255,282 16 6 Public Trust OfficeHalf of profits credited in terms of section 24 (1) of the Finance Act, 1929— For year 1936-37 .. .. .. .. 10,946 5 9 .. 10,946 5 9 Reserve Bank of New Zealand — Profits credited in terms of section 30 (c), Reserve Bank of New Zealand Act, 1933 — For year 1936-37 (balance) .. .. .. 47,142 13 6 .. 47,142 13 6 378,371 15 9 .. 378,371 15 9 Native, — Fees collected in Stamps under the provisions of the Native Land Act, 1931 .. .. .. .. 5,839 6 1 .. 5,839 6 1 Printing and Stationery,— General Receipts .. .. .. .. 281,848 5 3 3,129 8 7 278,718 16 8 Stamp Duties, — Land Registry and Deeds Register Office Fees .. 68,700 1 11 .. 68,700 1 11 Tourist and Health Resorts, — Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, 1908 .. .. 118,215 12 3 270 1 1 117,945 11 2 Miscellaneous (details on separate statement) .. 436,411 4 3 337,900 7 6 98,510 16 9 Recoveries on account of Expenditure of Previous Years (details on separate statement) .. .. 18,344 11 4 193 1 0 18,151 10 4 Recoveries on account of Unauthorized Expenditure of Previous Years (details on separate statement) .. 112 14 2 .. 112 14 2 Total, Other Receipts .. .. 2,614,161 3 7 360,512 14 4 2,253,648 9 3 Total Revenue .. .. .. 37,102,964 5 11 1,043,521 4 7*36,059,443 1 4

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938

STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1938.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1938.

6

Repayment of the Public Debt Act, 1925, Section 12 (a): — Interest earned by the capital moneys of the Public Debt Redemption Fund held by — £ s. d. Public Trustee .. .. .. .. .. .. .. .. .. 288,978 16 4 State Advances Office .. .. .. .. .. .. .. .. 174,887 9 10 £463,866 6 2

Interest on Other Public Moneys :— On investments made in respect of the — £ s. d. £ s. d. £ s. d. Deposits Account .. .. .. .. .. 2,081 8 6 Loans Redemption Account .. .. .. .. 461 13 0 Ordinary Revenue Account .. .. .. .. 7,434 2 9 Bank of New Zealand Shares Account: Dividends transferred to Ordinary Revenue Account in terms of section 8 (3), Finance Act, 1926 — Dividend on 500,000 £1 preference A shares .. 50,000 0 0 Final dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1937 .. .. 68,750 0 0 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1938 .. .. 31,250 0 0 Half - yearly dividend on 234,375 £1 C long - term mortgage shares to 31st March, 1937 .. .. 7,031 5 0 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 30th September, 1937 .. 7,031 5 0 164,062 10 0 Public Works Fund, General Purposes Account .. .. 17,936 5 3 Public Account Cash Balance Investment Account .. .. 6,177 2 0 Receiver-General's Deposit Account .. .. .. 3,338 12 6 Reserve Fund Account .. .. .. .. .. 16,512 6 3 Silver and Bronze Coin Account .. .. .. .. 9,834 3 0 _ . 227,838 3 3 On £1,226,000 appropriated out of Public Works Fund and paid to Main Highways Account in terms of paragraph (6), section 16, Main Highways Act, 1922— Finance Act, 1930, section 36 .. .. .. .. .. 61,300 0 0 On £463,354, net profits of the Cheviot Estate Account, in terms of section 19 (4) of the Finance Act, 1930 (No. 2) .. .. 18,534 3 0 On amount due from the Public Works Fund—General Purposes Account, in terms of section 38 (3), Native Land Amendment Act, 1936, on account of Native Land Development (on account) .. .. .. .. .. 34,228 2 1 On capital moneys received from sale of Crown lands and paid into the Land for Settlements Account, Land Laws Amendment Act, 1926, section 13 — Year 1935-36 (on account) .. .. .. .. .. 4,270 9 1 On value of Crown lands declared to be subject to the Land for Settlements Act, 1925, and former Land for Settlements Acts —• Land Laws Amendment Act, 1929, section 47Year 1936-37 .. .. .. .. .. .. .. 8,479 9 7 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931 .. .. .. .. 497 1110 On loans to earthquake sufferers—Pahiatua earthquake.. .. .. 33 0 0 On loans to sufferers —Wairarapa storm .. .. .. .. 5 7 11 On loans to local bodies under Local Bodies' Loans Act, 1908 .. .. ..' .. .. .. .. .. 57,415 13 1 Carried forward .. .. .. .. "~ 7 " 412,60119 10

B— 1 [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1938— continued.

7

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. 412,60119 10 Interest on Other Public Moneys— continued. On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. .. .. .. .. 4,208 9 10 On loan of £79,800 to Taieri River Trust in terms of section 3, Taieri River Improvement Amendment Act, 1932-33.. .. .. .. .. .. .. .. 1,909 4 0 On loans under section 26, Agriculture (Emergency Powers) Act, 1934 .. .. .. .. .. .. 794 10 8 On miscellaneous advances— For erection of hostels, &c.— Auckland Grammar School .. .. .. 50 0 0 New Plymouth High School .. .. .. 303 12 4 Timaru'High School .. .. .. .. 228 18 0 Wairarapa High School .. .. .. 42 0 0 Whangarei High School .. .. .. 26 5 0 650 15 4 For Native Land Settlement Account —Survey liens .. .. 1,210 12 10 From Vote " Agriculture," to various agricultural associations . . .. .. .. .. .. 46 4 6 To discharged soldiers under Repatriation Act, 1918 .. .. 794 2 11 To Eastbourne Borough Council for drainage works .. .. 233 3 1 To Egmont National Park Board .. .. .. .. 22 18 9 To Hospital Boards — Auckland .. .. .. .. .. 173 1 11 Waiapu .. .. .. .. .. 3 12 0 Waikato .. .. .. .. .. 27 18 6 Wairarapa .. .. .. .. .. 53 5 11 Wanganui .. .. .. .. .. 52 16 4 310 14 8 To Land Settlement Associations— Angland .. .. .. .. .. 242 0 2 Auchmore .. .. .. .. .. 90 12 3 Blairgowrie .. .. .. .. .. 468 0 6 Bruce .. .. .. .. .. 475 8 6 Chastleton .. .. .. .. .. 211 19 8 Clarkin .. .. .. .. .. 83 14 3 Clifton Grove .. .. .. .. .. 202 3 2 Eiffelton .. .. .. .. .. 425 0 0 Glencairn .. .. .. .. .. 1,053 16 4 Glengariff .. .. .. .. .. 68 5 3 Gleniffer .. .. .. .. .. 106 13 11 Hari Hari .. .. .. .. .. 113 14 6 Kelman .. .. .. .. .. 80 0 0 Lake Alice .. .. .. .. .. 170 15 11 Matamau .. .. .. .. .. 823 14 7 Melville Downs .. .. .. .. 95 0 0 Moorfield .. .. .. .. .. 166 15 1 Nikau Grange .. .. .. .. .. 129 1111 Otauiri .. .. .. .. .. 511 15 10 Owersby .. .. .. .. .. 421 14 6 Quiltowen .. .. .. .. .. 39 12 3 Trentham .. .. .. .. .. 187 3 2 Waitohi Downs .. .. .. .. 209 6 11 Wentnor .. .. .. .. .. 200 9 2 0,577 7 10 To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. .. .. .. .. 33 8 9 To Mount Cook and Southern Lakes Tourist Co., Ltd (lease of Hermitage, Mount Cook) .. .. .. 758 15 6 To Otanomomo River Board, on account of stop-bank.. .. 94 9 4 To Rotorua Golf Club .. .. .. .. .. 136 16 2 To Taupiri Drainage Board (protective works) .. .. 17 16 4 i To Thames Boroufh Council, on account of pumping- : plant .. .. .. .... .. 42 6 1 To Y.M.C.A. for purchase of radio sets .. .. .. 11 1 11 Under the Native Land Act, 1931, section 521 (2) .. .. 4,673 0 8 Under the Native Land Amendment Act, 1936, section 48 .. 393 16 7 Under the Small-farm Plan .. .. .. .. 13,838 0 8 Under the Village-homestead Settlement Scheme .. .. 130 6 11 29,975 18 10 Miscellaneous interest on— Balance of Post-office Savings-bank Accounts used by Child Welfare Branch, Education Department .. .. 2 2 0 Debentures under the Hutt Road Act, 1915 .. .. . 2,400 0 0 Debentures, shares, and mortgages held as security for payment of tax .. .. .. .. .. 188 9 8 Deposits by High Commissioner .. .. .. .. 0 5 0 Mortgages due to Reparation Estates .. .. .. 492 6 5 Carried forward .. .. .. .. 3,083 3 1 449,490 3 2

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1938 — continued.

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1938.

8

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 3,083 3 1 449,490 3 2 Interest on Other Public Moneys— continued. Miscellaneous interest on— continued. Purchase-moneys in connection with sales of land and buildings — Department of Agriculture .. .. .. 12 3 Education Department .. .. .. .. 74 13 8 Department of Lands and Survey .. .. 33 10 8 Public Works Department .. .. .. 142 13 5 252 0 0 Purchase-moneys in connection with sales of plant—• Public Works Department .. .. .. .. 6190 3,342 2 1 Crown's proportion of Greymouth Harbour Board special coal rate : Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 of the Greymouth Harbour Board Act, 1884 .. .. .. .. 1,869 6 0 £454,701 11 3

Treasury Department:— £ s. d. £ s. d. £ s. d. Conscience-money .. .. .. .. .. 212 10 7 Exchange, commission, discount, &c. .. .. .. 0 5 3 Unclaimed moneys— Under Public Revenues Act, 1926, section 30— Courts of Law Trust .. .. .. .. 82 11 8 Forest Clerks' deposits .. .. .. .. 0 10 0 Gaolers' deposits .. .. .. .. 0 6 9 Goldfields deposits . . .. .. .. 7 14 8 Labour deposits .. .. .. .. 235 13 3 Land revenue deposits .. .. .. .. 115 19 0 Marine deposits .. .. .. .. 0 5 0 Probation Officers' deposits .. .. .. 0 18 2 Receiver-General's deposits .. .. .. 12 19 6 Stamp Duty deposits .. .. .. .. 0 10 Tourist Department deposits .. . . .. 2 0 0 Under Public Revenues Act, 1926, section 95 — General estates .. .. .. .. 3,435 10 3 Bankruptcy Act, 1908 .. . . .. .. 600 6 1 Rating Act, 1925 .. . . .. .. 171 1 8 Unclaimed land balances .. .. .. 23 11 8 Shipping and Seamen Act, 1908 .. .. . . 34 7 10 Transfers from Deposits Account — Unclaimed earnings .. .. .. . . 495 9 4 Unpresented cheques .. .. .. .. 108 0 2 Dividends unclaimed for over 10 years — £ s. d. 4-per-cent. 1929 stock .. .. 213 6 2 31-per-cent. 1940 stock .. .. 20 6 0 4-per-cent. 1943-63 stock .. .. 44 8 0 4J-per-cent. 1944 stock .... 0 9 6 3-per-cent. 1945 stock .. .. 4 10 0 5-per-cent. 1946 stock .. .. 2 10 0 noe Q Q Excess cash at Government offices .. .. .. 0 5 2 Money found by or handed to police officers, &c, not claimed .. .. .. .. •. 35 1 5 Money found in Government institutions .. .. 0 13 5 Bank of England fractions of interest .. .. 158 15 11 Cash seized in gaming raids .. .. .. 5 2 0 Commission on Public Service Association subscriptions collected .. .. .. .. .. 60 17 9 Duty on scrap gold and jewellers'sweepings .. .. 2,363 5 4 Forfeited deposits—Land Revenue deposits .. . . 34 1 0 Carried forward .. .. .. 8,483 13 6

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1937-193 8,

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1938— continued.

2—B. 1 [Pt. ll].

9

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. 8,483 13 6 Treasury Department— continued. Miners' rights and prospecting licenses—Fiord County .. 5 17 5 New Zealand Government's share of profits from Bank of International Settlements.. .. .. .. 59 1 4 Payment received from State Advances Office in reduction of liability of Fishing Industry Promotion Account .. 0 12 2 Silver coin confiscated under section 12 (3), Finance Act, 1931 (No. 2) .. .. .. .. .. 7 13 3 Surplus funds, Waitangi Land Settlement Association .. 60 8 7 8,617 6 3 Customs Department :— Rents of buildings .. .. .. .. .. 78 0 0 Sale of— Goods seized by Customs, and fees for redemption .. 10 5 1 Waste paper .. .. .. .. .. 1 11 6 Qft 1C n Land and Income Tax Department :— Unclaimed moneys— Under Unclaimed Monevs Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. .. .. 7,492 3 10 Stamp Duties Department : — Received under Companies Act, 1933, section 283, from Glen Eden Timber Co., Ltd. .. .. .. .. 1(1 (i 9 Department of Internal Affairs : — Fees and fines, Rotorua Acclimatization District .. 24 0 0 Fees for— Camp sites, licenses, &c. .. .. .. .. 87 12 0 Slipway .. .. .. .. .. 9 5 0 Storage of powder .. .. .. .. 1,913 7 3 Passport fees .. .. .. .. .. 5,019 9 3 Rents of — Boat-shed sites .. .. .. .. .. 20 12 6 Buildings .. .. .. .. .. 135 9 4 Sale of— Fishing and game licenses, Rotorua Acclimatization District .. .. .. .. .. 3,311 0 0 Godwit licenses .. .. .. .. .. 0 10 0 Publications .. .. .. .. .. 19 17 8 Waste paper .. .. .. .. .. 2 19 0 10,544 2 0 Marine Department :— Rents of buildings .. .. .. .. .. .. 66 15 5 Department of Labour : — Rents of buildings .. .. .. .. .. 58 10 0 Sale of scales (confiscated) .. .. .. .. 17 6 . 59 17 6 Department of Justice and Prisons :— I King's Counsel fees .. .. .. .. 4 4 0 Rents of buildings .. .. .. .. . . 106 4 6 . ■ 110 8 6 Police Department : — Rents of buildings .. .. .. .. .. 432 3 11 Sale of— Firearms (confiscated) .. .. .. .. 36 4 4 Liquor (confiscated) .. .. .. .. 40 17 10 Unclaimed property .. .. .. .. 1510 510 11 11 Navy Department :— Forfeited deferred pay .. .. .. .. 1,302 11 3 Purchase of discharges by New Zealand ratings .. 103 10 0 Rents of buildings .. .. .. .. .. 471 14 4 1,877 15 7 Army Department :— Fines .. .. .. .. .. .. 20 7 0 Hire of equipment, &c. .. .. .. .. 808 18 11 Purchase of discharges .. .. .. .. 260 0 0 Rents of buildings .. .. .. .. .. 3,802 4 9 ■ 4,891 11 2 Air Department : — Purchase of discharges .. .. .. .. 80 0 0 Rents of buildings .. .. .. .. .. 1,104 7 3 1,184 7 3 Carried forward .. .. .. .. 35,467 2 9

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1938 — continued.

10

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 35,467 2 9 Public Works Department :— Amounts credited in terms of section 16 (2) of the Finance Act, 1930 (No. 2)— Receipts under section 17 (4) (c), Waihou and Ohinemuri Rivers Improvement Act, 1910 — Rents, royalties, &c. .. .. .. .. 354 19 11 Contributions under sections 17 and 18, Waihou and Ohinemuri Rivers Improvement Act, 1910 — Gold-mining companies .. .. .. .. 114 4 8 Gold duty— £ s. d. Ohinemuri County .. .. 650 17 3 Waihi Borough " .. .. 1,439 16 0 2,090 13 3 Consolidated Fund— For year 1936-37 .. .. .. .. 1,392 6 1 Payment for privilege of draining into pipe-line, Ellerslie Police-station site .. .. .. .. 1 10 0 Receipts from irrigation and water-supply schemes .. 24,740 5 2 Rents of buildings .. .. .. .. .. 4,779 11 6 Water-power license revenue .. .. .. 1,618 2 7 35,091 13 2 Department or Lands and Survey :— ■ Hauraki Plains Act, 1926— Rates .. .. .. .. .. .. 1,684 8 7 Miscellaneous receipts .. .. .. .. 593 18 3 Rangitaiki Land Drainage Act, 1910 — Rates .. .. .. .. .. .. 10,292 18 10 Miscellaneous receipts .. .. .. .. 5,900 1 5 Scenery Preservation receipts .. .. .. 800 8 3 Swamp Drainage Act, 1915 —Miscellaneous receipts .. 279 6 9 Swamp Drainage Amendment Act, 1928, section 2 —■ General rate for administration and maintenance .. 1,134 1 7 Special rate for interest and repayment of loans .. 1,352 8 10 22,037 12 6 Department of Agriculture :— Rents of buildings .. .. .. .. .. .. 1,403 19 7 Department of Industries and Commerce, Tourist and Publicity : — Overcharges on bookings, &c, unclaimed .. .. 417 15 0 Rents of buildings .. .. .. .. .. 480 2 1 897 17 1 Department of Scientific and Industrial Research :— Fees for analyses .. .. .. .. .. .. 188 19 3 Mines Department :— Commission on coal and goldfields revenue collected .. 802 17 2 Forfeited deposits .. .. .. .. .. 50 0 0 Hire of drills, &c .. .. .. .. 472 14 9 Rents of buildings .. .. .. .. .. 19 15 0 Rent of plant .. .. .. .. .. 126 Sales under section 226, Mining Act, 1926 .. .. 82 12 6 1,429 1 11 Department of Health :— Rents of buildings .. .. ..' .. .. .. 375 1 8 Mental Hospitals Department : — Rents of buildings .. .. .. • .. .. .. 0 7 3 Education Department :— Fees for teachers' certificates, licenses, &c. .. .. 514 5 0 Rents of buildings .. .. .. .. .. 1,104 11 7 Unclaimed money, Child Welfare Office .. .. 0 5 0 — 1,619 1 7 £98,510 16 9

B.—l. [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1938. Ordinary Revenue Account.

11

I £ 8. d. £ s. d. £ s. d. Legislative Department :— Sale of surplus and obsolete stores .. .. .. .. 43 8 11 Treasury Department :— Repayment of loans to agricultural associations .. 108 13 8 Sale of surplus and obsolete stores .. .. .. 15 18 6 ■ 124 12 2 Customs Department : — Sale of surplus and obsolete stores .. .. .. .. 19136 Land and Income Tax Department:—• Sale of surplus and obsolete stores .. .. .. .. 5 3 6 Stamp Duties Department :— Sale of surplus and obsolete stores .. .. .. .. 139 7 9 Audit Department :— Sale of surplus and obsolete stores .. .. .. .. 6 6 0 Department of Internal Affairs :— Sale of surplus and obsolete stores .. .. .. .. 132 15 3 Department of External Affairs : — Sale of surplus and obsolete stores .. .. .. . ■ 233 9 10 Marine Department :— Balance of forfeited wages of crew of m.v. " Limerick " .. 123 17 8 Recovery of travelling-expenses incurred in previous years 3 6 6 Sale of surplus and obsolete stores .. .. .. 99 8 0 ■ 226 12 2 Department of Labour :— Sale of surplus and obsolete stores .. .. .. .. 76 13 6 Native Department :— Recovery of — Amount advanced to Waiariki District Maori Land Board .. .. .. .. .. 603 18 2 Rates—Chatham Islands.. .. .. .. 127 0 0 Repayments on account of loan made from Civil List, Part V .. .. .. .. .. 10 0 0 Sale of surplus and obsolete stores .. .. .. 115 7 6 856 5 8 i Valuation Department: — Sale of surplus and obsolete stores .. .. .. .. 14 7 9 Census and Statistics Department :— Sale of surplus and obsolete stores .. .. .. .. 10 0 0 Department of Justice and Prisons :— Sale of surplus and obsolete stores .. .. .. .. 110 3 6 Police Department :— Sale of surplus and obsolete stores .. .. .. .. 8118 3 Navy Department :— Refund balance of advances to Admiralty, 31st March, 1937 .. .. .. .. .. ..I 7,774 2 11 Sale of— Oilfuel .. .. .. .. .. 1,448 8 3 Land and b uildings . . .. .. .. 62 0 0 Stores to Air Department .. .. .. 1,896 2 10 11,180 14 0 Akmy Department :— Amount incorrectly charged to vote " Army" in previous years .. .. .. .. .. 0 10 0 Sale of surplus and obsolete stores .. .. .. 25 11 3 _ . 26 1 3 Air Department :— Recovery of— Amounts incorrectly charged to vote "Air" in previous years .. .. .. .. .. 1,350 0 0 Refund of overcharge on expenditure incurred during financial year ended 31st March, 1936 .. .. 67 1 8 Sale of surplus and obsolete stores .. .. .. 1,154 4 9 - — 2,571 6 5 Carried forward .. .. .. .. 15,858 19 5

B.—l [Ft. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1938— continued. Ordinary Revenue Account— continued.

12

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 13,858 19 5 Public Works Department :— Sale of land .. .. .. .. .. .. Dr. 52 10 0 Department of Lands and Survey : — Repayment of loan —Egmont National Park Board .. 35 0 0 Sale of surplus and obsolete stores .. .. .. 587 18 3 622 18 3 Department op Agriculture :— Refund of loss on fertilizers for farmers .. .. 10 0 0 Repayment of loans, Poroti Block .. .. .. 11 16 9 Sale of surplus and obsolete stores .. .. .. 274 12 0 296 8 9 Department of Industries and Commerce, Tourist and Puelicitt :— Instalments on account of advance to Rotorua Golf Club 138 10 8 Sale of— Land and buildings .. .. .. .. 30 10 0 Live-stock .. .. .. .. .. 65 11 7 Surplus and obsolete stores .. .. .. 152 3 7 386 15 10 Department of Scientific and Industrial Research :— Sale of surplus and obsolete stores .. .. .. .. 33 18 4 Mines Department :— Sale of surplus and obsolete stores .. .. .. .. 55 0 0 Department of Health — Sale of surplus and obsolete stores .. .. .. .-. 508 10 0 Mental Hospitals Department :— Sale of surplus and obsolete stores .. .. .. .. 241 14 3 Education Department :— Sale of surplus and obsolete stores .. .. .. .. 75 7 3 Pensions Department : — Sale of surplus and obsolete stores .. .. .. .. 120 0 9 National Provident and Friendly Societies Department : — Sale of surplus and obsolete stores .. .. .. .. 4 7 6 18,151 10 4 UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS. Department of Internal Affairs :— Recovery part expenses of visit of Hon. Minister of Finance and party to United Kingdom .. .. .. .. 112 14 2 £18,264 4 6

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE, and of RECOVERIES in respect of such DISBURSEMENTS, for the FINANCIAL YEAR ended 31st March, 1938. Debt Services —Interest.

13

Gross Interest due and Nature of Security. Maturity Date. Re ?Xe Acloun^orYear ended 31st March, 1938. £ s. d. Stock .. .. .. .. 15th April, 1937 .. .. 3 7,500 0 0 Stock .. .. . i 1st September, 1937 .. .. 5 285 10 0 Stock .. .. .. .. 1st September, 1937 .. .. 5£ 3,073 19 0 Stock .. .. .. .. 28th February, 1938 .. .. 3| 7,700 0 0 Stock .. .. .. .. 15th May, 1938 .. .. 3J 7,812 10 0 Stock ... .. .. .. 15th November, 1938 .. .. 3 84 6 0 Stock .. .. .. .. 15th November, 1938 .. . . 4J 743 8 0 Stock .. .. .. .. 20th April, 1939 .. .. 4| 129 0 0 Stock .. .. .. .. 1st January, 1940 .. .. 3| 601,178 12 4 Stock .. .. .. .. 15th January. 1940 .. .. 3J 333 15 0 Stock .. .. .. .. 15th September. 1940 .. .. 3| 16,250 0 0 Debentures .. .. .. 1st July, 1941 .. . . .. 4£ 463 10 0 Debentures and Stock .. .. 15th July, 1941 .. .. 3 134,618 4 7 Debentures .. .. .. .. 1st August, 1941 .. .. 4| 315 0 0 Stock and Debentures .. .. 15th November, 1941 .. .. 3J 140,218 6 9 Stock .. .. .. .. 1st March, 1942 .. .. 4 1,480 0 0 Stock .. .. .. .. 15th March, 1943 .. .. 3J 478,480 18 5 Stock .. .. .. . . 15th March, 1943 .. .. 4 293 8 0 Stock .. .. .. .. 1st March, 1944 .. .. 4J 330,284 10 6 Debentures .. .. .. .. 15th February, 1945 .. .. 5 9,975 0 0 Stock .. .. .. 1st March, 1945 .. .. 4£ 341,140 16 8 Stock .. .. .. .. 1st April, 1945 .. .. 3 289,799 8 0 Stock .. . . . . 1st January, 1946 .. .. 5 644,305 10 2 Stock and Debentures .. .. 15th February, 1946 .. .. 4 393,740 13 4 Stock .. .. .. .. 1st April, 1946 .. .. 3 33,693 7 9 Stock .. .. .. .. 1st April, 1946 .. .. 4 21,47118 7 Debentures .. .. .. .. 15th September, 1947 .. .. 5 2,708 15 0 Stock .. .. .. 1st November, 1947 .. .. 4|- 504,972 7 10 Debentures .. .. .. 1st January, 1949 .. .. 4 420 0 0 Stock and Debentures .. .. 15th April, 1949 .. .. 4 358,687 3 1 Stock .. . . .. .. 15th December, 1949 .. .. 5 375,000 0 0 Debentures .. .. .. 1st June, 1950.. .. .. 4| 41 16 0 Stock .. .. .. .. 15th December, 1950 .. .. 3$ 8,750 0 0 Stock and Debentures .. .. 1st February, 1951 .. .. 5j- 111,595 0 0 Stock .. .. .. .. 15th May, 1952 .. .. 3J 437,077 5 4 Stock .. .. .. .. 15th May, 1952 .. .. 4 117 8 0 Stock .. .. .. .. 14th July, 1952 .. .. 4 9,958 7 1 Stock .. .. .. .. 1st February, 1954 .. .. 3J 175,000 0 0 Stock and Debentures .. .. 15th June, 1955.. .. .. 4 409,959 4 5 Stock .. .. .. .. 1st July, 1955 .. .. 3 360,000 0 0 Stock and Debentures .. .. 1st January. 1956 .. .. 3 10,873 10 0 Debentures .. .. .. 1st January, 1956 .. .. 3|- 122 17 6 Stock .. .. .. .. 1st January, 1956 .. .. 4 4,000 0 0 Debentures .. .. .. .. 29th April, 1956 .. .. 4| 84 0 0 Stock .. .. .. .. 15th January, 1957 .. .. 2J 35,425 0 0 Stock and Debentures .. .. 15th January, 1957 .. .. 3 1,407 0 0 Stock and Debentures .. .. 15th January, 1953-57 .. .. 3J 281,164 9 7 Stock .. .. .. .. 15th January, 1957 .. .. 3A 86,359 9 1 Stock .. .. .. .. 1st February, 1957 .. .. 3 8,62111 0 Stock .. .. .. .. 15th May, 1957 .. .. 2J 35,425 0 0 Stock .. .. .. .. 15th May, 1957 .. .. 3 59,939 4 10 Stock .. .. .. .. 15th May, 1957 .. .. 3| 88,903 8 3 Stock .. .. .. .. 15th August, 1957 .. .. 2| 35,425 0 0 Stock .. .. .. .. 15th August, 1957 .. .. 3 264,21112 9 Stock .. .. .. .. 15th August, 1957 .. .. 4 62,115 3 9 Stock .. .. ' .. ■• 15th February, 1958 .. .. 2| 35,425 0 0 Stock .. .. .. .. 15th February, 1958 .. .. 3| 76,644 4 8 Stock .. .. .. .. 1st March, 1958 .. .. 4| 865,145 18 6 Stock .. .. .. .. 15th June, 1958.. .. .. 2£ 35,425 0 0 Stock .. .. .. .. 15th June, 1958.. .. .. 3| 92,93119 0 Stock .. .. .. .. 15th September, 1958 .. .. 2J 35,425 0 0 Stock .. .. .. .. 15th September, 1958 .. .. 3J 85,746 17 10 Stock .. .. .. .. 15th December, 1958 .. .. 2| 35,425 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 3 107,353 1 3 Stock .. .. .. .. 15th March, 1959 .. .. 3 102,13115 9 Stock .. .. .. .. 15th March, 1959 .. .. 3J 85,269 19 2 Stock .. .. .. .. 15th March, 195» .. .. 4 1,280 10 7 Stock .. .. .. .. 15th July, 1959 .. .. 3 134,562 19 10 Stock .. .. .. .. 15th July, 1959 .. .. 3| 14,250 0 0 Carried forward .. .. .. .. 8,900,753 13 2

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

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

Domicile of Gross Interest paid, 1937-38. £ a. d. London .. .. .. .. .. .. 5,280,143 19 2 Australia .. .. .. .. .. .. 46,315 10 0 New Zealand .. .. .. .. .. 4,687,264 10 7 £10,013,723 19 9

14

Gross Interest due and Nature of Security. Maturity Date. pe^ t ended 31st March, 1938. £ s. d. Brought forward .. .. .. .. 8,900,753 13 2 ! Stock .. .. .. .. 15th October, 1959 .. .. 3 51,600 0 0 Stock .. .. .. .. 15th November, 1959 .. .. 3 127,366 1 0 Stock .. .. .. .. 15th October, 1960 .. .. 3£ 139,618 10 0 Stock .. .. .. .. 1st February, 1963 .. .. 4 435,385 2 2 'Stock .. .. .. .. ! 1st November, 1971 .. .. 5 250,000 0 0 I Floating Debt—i.e., Treasury Bills .. .. .. 53,814 7 5 ; Deed of Hypothecation .... .. .. 54,258 18 1 Temporary Transfers Public Revenues .. .. 927 7 11 Act, 1926, Section 40 Gross interest charged to Ordinary Revenue Account for year ended 31st March, 1938 .. .. .. .. .. .. .. .. 10,013,723 19 9 Less amounts recovered from other accounts .. .. .. .. 2,340,653 7 6 Net amount of interest charged to Ordinary Revenue Account for year ended 31st March, 1938 .. .. .. .. .. .. .. £7,673,070 12 3

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and of RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1938. Debt Services.

15

Gross Amount Net Amount charged to R«.nwri«i charged to Ordinary Revenue neeovenes. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Interest (details as shown in foregoing statement) .. 10,013,723 19 9 2,340,653 7 6 7,673,070 12 3 AMORTIZATION OF DEBT. Sinking Fund. Finance Act, 1928, Section 13 : — Westport Harbour Aot, 1920, — Westport Harbour Board Act, 1 884— Sinking Fund in respect of loans raised by Westport Harbour Board — Annual payment in terms of section 13 (4) (a) .. 7,000 0 0 .. 7,000 0 0 Amount paid in terms of section 13 (4) (d), being 4A per cent, in respect of £85,750 paid by the Public Trustee to 31st March, 1937, for redemption of loans .. .. .. .. 3,858 15 0 .. 3,858 15 0 Total, Sinking Fund .. .. 10,858 15 0 .. 10,858 15 0 Repayment of the Public Debt Act, 1925. Repayment of the Public Debt Act, 1925 :■ — Section 11 (a),— Amount transferred to the Public Debt Repayment Account, being contribution for the year 1937-38 of \ per cent, on the public debt within the meaning of the Act outstanding at 31st March, 1937 (f per cent. on £215,232,294 4s. 5d.) .. .. .. 1,076,161 9 5 .. 1,076,161 9 5 Amount transferred to the Public Debt Repayment Account, being contribution of \ per cent, on £14,983,437 Is. 9d., debt redeemed under the Act to 31st March, 1937 .. .. .. .. 74,817 3 8 .. 74,817 3 8 Section 11 (6),— Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £14,963,437 Is. 9d., debt redeemed under the Act to31st March, 1937 .. .. .. .. 523,720 5 11 .. 523,720 5 11 Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £1,713,811 3s. Id., debt redeemed under the Act during the year 1937-38, computed from the dates of redemption to 31st March, 1938 .. .. 5,074 16 10 .. 5,074 16 10 Total, Repayment of the Public Debt 1,679,773 15 10 1 679 773 15 10 Act, 1925 Securities redeemed. New Zealand Loans Act, 1932, Section 58 (b) :— General Purposes Account, — 3J-per-oent. debenture maturing 15th March, 1943 .. 5 0 0 5 0 0 State Advances Account — Settlers Branch— 4-per-cent. stock (Death Duty) maturing 15th April, 1949, under section 40 (3) .. .. 200 0 0 200 0 0 Repayment of Advances in Terms of Deed of Hypothecation dated 15th February, 1933. Finance Act, 1931 (No. 4), Section 7 (2): — Repayment of portion of amounts advanced .. .. 2,700,000 0 0 2,700,000' 0 0 Total, Repayment of Advances .. 2,700,205 0 0 2,700,000 0 0 205 0 0 Carried forward .. .. .. 14,404,561 10 7 5,040,653 7 6 9,363,908 3 1

B.—l [Pt ll].

PUBLIC ACCOUNTS, 1937-1938.

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

16

Gross Amount Net Amount charged to KwovpriM charged to Ordinary Revenue recoveries. Ordinary Eevenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 14,404,561 10 7 5,040,653 7 6 9,363,908 3 1 AMORTIZATION OF DEBT— continued. Securities redeemed— continued. Transfer to Loans Redemption Account. Public Revenues Act, 1926, Section 135 (4): — Amount transferred from Ordinary Revenue Account for redemption of loans, — Fruit-preserving Industry Account .. .. .. 11,615 12 4 Cold Storage Advances Account . . .. .. 4 2 1 General Purposes Relief Account .. .. . . 40,000 0 0 51,619 14 5 .. 51,619 14 5 Total, Transfer to Loans Redemption Account .. .. .. 51,619 14 5 .. 51,619 14 5 ADMINISTRATION AND MANAGEMENT. New Zealand Loans Act, 1932, Section 62 (3) : — Stamp duty on transfers of New Zealand Consolidated Stock 3,372 2 6 Less Amounts recovered from — £ s. d. Electric Supply Account .. .. 134 11 0 Land for Settlements Account .. 6 5 6 .. 140 16 6 3,231 6 0 New Zealand Loans Act, 1932, Section 61 : — Charges and expenses of raising loans, — 1-sues in renewal and conversion— Ordinary Revenue Account . . .. .. 9 10 3 2 12 6 6 17 9 New Zealand Debt Conversion Act, 1932-33, Section 19 (3)— Costs, charges, and expenses of conversion— Premiums paid in cash .. .. .. 479 .. 479 13 18 0 2 12 6 11 5 6 New Zealand Loans Act, 1932: — Section 24 (1),— Amount paid Bank of England for half years ended 30th April, 1937, and 31st October, 1937, for management of New Zealand loans — Consolidated Stock ... .. .. .. 38,830 18 4 Amount paid to the Reserve Bank of New Zealand for year ended 31st March, 1938, for management of New Zealand Government loans .. .. 13,498 13 6 , Less amounts recovered from — £ s. d. Nauru and Ocean Islands Account 58 11 6 Electric Supply Account .. 3,16012 4 Discharged Soldiers Settlement Account .. .. .. 77 16 3 Land for Settlements Account .. 1,616 15 4 Main Highways Account .. 489 11 4 State Coal-mines Account .. 17 12 9 State Forests Account .. 262 16 7 .. 5,683 16 1 46,645 15 9 Total, Administration and Management 55,715 12 4 5,827 5 1 49,888 7 3 Carried forward .. .. .. 14,511,896 17 4 5,046,480 12 7 9,465,416 4 9

B.—l [Pγ. ll]

PUBLIC ACCOUNTS, 1937-1938.

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

3—B. 1 [PT. 11].

17

Gross Amount Met Amount charged to «,w,™io. charged to Ordinary Revenue .Recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 14,511,896 17 4 5,046,480 12 7 9,465,416 4 9 PAYMENTS ON GUARANTEED LOANS. Land Settlement Finance Act, 1909 : — Section 13 (1),— Interest and principal in arrear made good under Government guarantee — Less Repayment by Associations under subsection (5)' — Auchmore Land Settlement Association .. .. 1,566 4 6 Blairgowrie Land Settlement Association .. .. 10,113 17 3 Bruce Land Settlement Association .. .. .. 168 0 2 Glarkin Land Settlement Association .. .. .. 1,447 18 4 Glencairn Land Settlement Association .. .. 8,132 15 0 Hari Hari Land Settlement Association .. .. 280 2 8 Lake Alice Land Settlement Association . . .. 238 7 1 Matamau Land Settlement Association .. .. 3,266 16 4 25,214 1 4 Or. 25,214 1 4 Local Bodies' Loans Amendment Act, 1908 :— Section 10, — Subsidies on instalments of sinking fund — Cambridge Borough Council, due 30th April, 1937 .. 25 0 0 Christchurch City Council, due 31st March, 1938 .. 71 5 0 Grey Lynn Borough Council, due 1st April, 1937 . . 225 0 0 Levin Borough Council, due 1st April, 1937 .. 135 0 0 Taihape Borough Council, due 1st April, 1937 .. 106 5 0 Taibape Borough Council, due 31st March, 1.938 .. 18 15 0 581 5 0 .. 581 5 0 Total, Payments on Guaranteed Loans 581 5 0 25,214 1 4 Cr. 24,632 16 4 Total, Debt Services .. .. 14,512,478 2 4 5,071,694 13 11 9,440,783 8 5

8.-~] [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1938. Other Services.

18

Gross Amount Net Amount Act charged to T?e m wrt™ charged to A0 • Ordinary Revenue Jtecovenes. | Ordinary Revenue Account. Account. i ; j £ s. d. £ s. d. £ s. d. EDUCATION. Grants and Subsidies. University Colleges. Land Aot, 1924:— Section 297 (a),— Transfer to Vote, Education, of that portion of the National-endowment Revenue for the Year ended 31 March, 1937, paid to the Universities under Section 32 of the New Zealand University Amendment Act, 1914 .. .. .. .. .. J 14,219 19 0 Education Boards, <kc. Land Act, 1924 :— Section 297 (ft),— Transfer to Vote, Education, of the residue to 31 March, 1937, of National-endowment Revenue .. .. 85,319 13 8 .. 99,539 12 8 Total, Education .. .. 99,539 12 8 .. 99,539 12 8 GRANTS AND SUBSIDIES. Payment to Racing Clubs of Proportion of Totalizator Duty. Finance Act (No. 2), 1935, Section 17:— Refunds to racing clubs of proportion of totalizator duty .. .. .. .. .. .. 50,943 19 0 .. 50,943 19 0 Subsidies to Superannuation Funds. Finance Act (No. 2), 1937 :— Section 9, — Government Railways Superannuation Fund .. 45,000 0 0 Public Service Superannuation Fund .. .. 32,000 0 0 Teachers'Superannuation Fnnd .. .. .. 123,000 0 0 200,000 0 0 .. 200,000 0 0 Miscellaneous Grants and Subsidies. Land Act, 1924:— Sections 139 and 358,— Amount paid by Receivers of Land Revenue into Local Bodies' Deposit Accounts for payment to local authorities in respect of rents, royalties, &c. (" thirds," " fourths," and halves ") — £ s. d. National-endowment revenue .. 2,332 17 3 | Territorial revenue .. .. 4,757 16 9 7,090 14 0 ! .. 7,090 14 0 Waihotj and Ohinemuei Rivers Impbovement Act, 1910, Section 17 (4) (d), and Appropriation Act, 1916, Section 27 : — Contributions towards interest and cost of administration and maintenance of Waihou and Ohinemuri Rivers Improvement Works, — On account of year 1936-37 .. .. .. 1,392 6 1 I .. 1,392 6 1 Total Gkants and Subsidies . . 259,426 19 1 .. 259,426 19 1 Carried forward .. .. .. 358,966 11 9 ' .. 358,966 11 9

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

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

19

j Gross Amount Net Amount Aot - i *"»•*•• Ordinarfl^ue Account. Account. £ s. d. £ a. d. £ s. d. Brought forward .. .. .. 358,966 11 9 .. 358,966 11 9 _ , , ___ __ —, , SALARIES AND HONORARIA. Legislative. Civil List Act, 1920 :— Part III, Section 16, — Speakers of both Houses and Chair- £ s. d. men of Committees .. .. 2,745 0 0 Part III, Section 17,— Members of the Legislative Council.. 10,940 3 8 Members of the House of Representatives .. .. .. .. 29,700 0 0 Part IV, Section 22,— Officers of Legislative Council and House of Representatives .. 2,200 0 0 45,585 3 8 45,585 3 8 Justice. .. 45,585 3 8 Judicature Amendment Act, 1920 :— Section 3, — The Judges— The Chief JusticeMyers, Sir M., P.O., G.C.M.G., K.B., salary, 1 April, '1937, to 31 March, 1938 .. .. .. 2,250 0 0 The Puisne Judges— Ostler, H. H., salary, 1 April, 1937, to 31 March, 1938 2,000 0 0 Reed, Sir J. R., C.B.E., salary, 1 April, 1937, to 31 March, 1938 .. .. .. .. 2,000 0 0 Smith, D. S., salary, 1 April, 1937, to 31 March, 1938 2,000 0 0 Blair, A. W., salary, 1 April, 1937, to 31 March, 1938 2,000 0 0 Kennedy, R., salary, 1 April, 1937, to 31 March, 1938 2,000 0 0 Fair, A., salary, 1 April, 1937, to 31 March, 1938.. 2,000 0 0 Callan, J. B., salary 1 April, 1937, to 31 March, 1938 2,000 0 0 Northcroft, H. E., salary, 1 April, 1937, to 31 March, 1938 .. .. .. .. .. 2,000 0 0 Mortgagors and Lessees Rehabilitation Act, 1936, Section 12 (3):— Judge of the Court of Review— Johnston, H. F., salary, 1 April, 1937, to 31 March, 1938 .. .. .. .. .. 2,000 0 0 20,250 0 0 Other Salaries. —- .. 20,250 0 0 Industrial Conciliation and Arbitration Act, 1925 :— Section 64,— Judges of the Arbitration Court— Page, E., salary, 1 April, 1937, to £ s. d. 31 August, 1937 .. .. 833 6 8 O'Regan, P. J., salary, 1 September, 1937, to 31»March, 1938 .. 1,166 13 4 — 2,000 0 0 Industrial Conciliation and Arbitration Amendment Act, 1937, (No. 2), Section 2, and Industrial Conciliation and Arbitration Amendment Act, 1937, (No. 3), Section 2: — Judge of the Arbitration Court — Hunter, W. J., salary, 22 November, 1937, to 31 March, 1938 .. .. .. .. 716 13 4 Public Revenues Act, 1926 : — Section 6, — Salary, Controller and Auditor-General (Fowler, J. H.), 10 May, 1937, to 31 March, 1938 .. .. .. 1,160 4 4 Finance Act, 1936 :— Section 41 (2),— Public Service Commissioners — Boyes, J. H., salary, 1 April, 1937, to 31 March, 1938 1,250 0 0 Mark, T., salary, 1 April, 1937, to 31 March, 1938 .. 1,250 0 0 6,376 17 8 .. 6,376 17 8 Total, Salaries and Honoraria .. 72,212 14 .. 72,212 1 4 Carried forward .. .. .. 431,178 13 1 .. 431,178 13 1

8.~ 1 [Pt. 111.

PUBLIC ACCOUNTS, 1937-19 38.

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

20

Gross Amount Net Amount Act charged to Hwnverlei charged to Act - Ordinary Revenue recoveries. . Ordinary Revenue Account. ' Account. £ s. d. £ s. d. i £ s. d. Brought forward .. .. .. 431,178 13 1 .. i 431,178 13 1 HIGHWAYS. Tire-tax, Fees, and Fines transferred to Main Highways Account. Finance Act, 1927 (No. 2): — Section 24 (1),— Transfer to Main Highways Account as under — £ s. d. Tire-tax .. .. .. 158,526 7 2 Motor-vehicles fees, fines, &c. .. 563,.'557 18 5 . J 721,884 5 7 .. 72 J, 884 5 7 Tax on Motor-spirits transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (1) (a) : — Allocation of residue after deduction of expenses,*— 92 per cent, of residue for period 1 April, 1937, to 31 March, 1938 .. .. .. .. 1,918,485 17 9 .. 1,918,485 17 9 Tax on Motor-spirits paid to Boroughs. Motob-si'ikits Taxation Act, 1927 : — Section 9 (1) (&),— Allocation of residue after deduction of expenses,* — Residue paid to Borough Councils — 8 per cent, for period 1 January, 1937, to 31 December, 1937 .. .. .. .. 103,370 1 6 .. 163,370 ! (i Motor-vehicles : Mileage-tax and Penalties. Mileage-tax and Penalties transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (1) (a), and Motor-vehicles Amendment Act, 1934-35 :— Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. .. 787 8 0 Section4 (6) (b), Other motor-vehicles 5,374 5 1 6,161 13 1 Mileage-tax and Penalties paid to Boroughs. Motor-spirits Taxation Act, 1927, Section 9 (1) (6), asd Motor-vehicles Amendment Act, 1934-35 : — Section 4 (6) (a), Electrically-propelled £ s. d. motor-vehicles .. .. .. Ill 1 9 Section 4 (6) (b), Other motor-vehicles 346 5 4 457 7 1 6,619 0 2 .. 6,619 0 2 Expenses of collecting and making Refunds. I-'inanoe Act, 1927 (No. 2) :— Section 24 (3),— Transfer to the credit of Vote, Customs, in respect of the expenses incidental to the collection of tire-tax .. 1,401 9 11 Motor-spirits Taxation Act, 1927 : — Section 7, — Expenses of collecting tax on motorspirits paid to the credit of Vote, Customs for the period 1 January, £ s. <[. 1937, to 31 December, 1937 .. 19,580 12 4 Expenses of refunding tax on motorspirits paid to the Post Office for the period 1 January, 1937, to 31 December, 1937 .. .. 3,836 0 1 23,416 12 5 24,818 2 4 .. 24,818 2 4 Total, Highways .. .. .. 2,835,177 7 4 .. 2,835,177 7 4 I Carried forward .. .. .. 3,266,356 0 5 .. 3,266,356 0 5 * No deduction has been made in respect of any expenses incidental to the allocation of the residue.

B.—l [Ft. ll].

PUBLIC ACCOUNTS, 1937-1938.

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

21

Gross Amount Net Amount i.f charged to t»«™>vai-Iiw charged to Aot - Ordinary Revenue Recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 3,266,356 0 5 .. 3,266,356 0 5 EXCHANGE. ! Finance Aot, 1932 :— Section 55, — ■ Exchange on remittances of public moneys to or from any country beyond New Zealand .. .. 2,494,194 4 2 666,516 12 3 [1,827,677 11 11 Total, Exchange .. .. .. 2,494,194 4 2 666,516 12 3 .1,827,677 11 11 1 —— ADVANCES. On Account of other Governments. Finance Act, 1930 (No. 2): — Section 7, — Advances made on behalf of other Governments — Canada .. .. .. .. .. 21 14 8 61 12 7 j Or. 39 17 11 Commonwealth .. .. .. .. 25,989 19 5 33,228 12 1 | Or. 7,238 12 8 .Falkland Islands .. .. .. .. 8 7 8 70 11 9 j Or. 62 4 1 Fiji .. .. .. .. .. .. 35 1 2 .. 35 1 2 Imperial Government .. .. .. .. 43,494 13 8 22,110 3 8 21,384 10 0 Sarawak .. .. .. .. .. 330 1 0 393 0 8 I Or. 62 19 8 Uganda .. .. .. .. .. 241 3 10 .. 241 3 10 Union of South Africa .. .. .. .. .. 1 14 6 Gr. 1 14 6 Total, Advances .. .. .. 70,121 1 5 55,865 15 3 14,255 6 2 OTHER SPECIAL ACTS. Pensions. Old-age Pensions. Land Act, 1924 :— Section 298, — Application of national-endowment revenue in payment of old-age pensions .. .. .. .. 42,659 16 10 .. 42,659 16 10 Oilier Pensions. J UDicATUKE Act, 1908 :— Sections 12-14, — Superannuation allowances — Stringer, Sir T. W., 1 April, 1937, to 31 March, 1938 750 0 0 Adams, A. S., 1 April, 1937, to 31 August, 1937 .. 277 15 5 Herdman, Sir A. L., 1 April, 1937, to 31 March, 1938 1,083 6 8 2,111 2 1 .. 2,111 2 1 Total, Pensions .. .. .. 44,770 18 11 .. 44,770 18 11 Carried forward .. .. . . 44,770 18 11 .. 44,770 18 11 Carried forward .. .. .. 5,830,671 6 0 722,382 7 6 5,108,288 18 6

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

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

22

Urosa Amount Net Amount *<*■ *«™»-• Ordin^vSnue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 5,830,671 6 0 722,382 7 6 5,108,288 18 6 OTHER SPECIAL ACTS— continued. Brought forward .. .. .. 44,770 18 11 .. 44,770 18 11 Miscellaneous. Appropriation Act, 1926 :— Section 15, — Travelling-expenses of His Excellency the GovernorGeneral and staff in excess of amount provided under the Civil List Act, 1920 .. .. .. 5,868 4 6 .. 5,868 4 6 Finance Act, 1930, Section 53 (4), and Finance Act, 1931 (No. 2), Section 25 (2) (6) :— Land assurance claims admitted and paid in connection with losses sustained through errors in the definitions of boundaries .. .. .. .. .. 25 0 0 .. 25 0 0 Finance Act, 1932-33 :— Section 7, — Refund of taxation on interest— £ s. d. On Rural Advances bonds .. 35,309 15 0 On Land Settlement Association's debentures .. .. .. 54 0 0 35,363 15 0 .. 35,363 15 0 Finance Act (No. 3), 1934 :— Section 8, — Interest on income-tax paid in advance .. .. 7,092 15 5 .. 7,092 15 5 Land Act, 1924 :— Section 295 (2),— Administration expenses of national-endowment land .. 6,670 6 9 .. 6,670 6 9 Native Pueposes Act, 1931 : — Section 51, — Fourteenth annual payment to Arawa District Trust Board for the benefit of the Arawa Tribe.. .. 6,000 0 0 .. 6,000 0 0 Section 54, — Eleventh annual payment to Tuwharetoa Trust Board for benefit of Tuwharetoa Tribe in connection with Lake Taupo claims .. .. .. .. .. 3,000 0 0 .. 3,000 0 0 Public Revenues Act, 1926 :— Section 114 (8)— Transfer to Reserve Fund Account .. .. 853,897 0 6 .. 853,897 0 6 Section 151 — Free issue of official postage-stamps to members of the House of Representatives and to members of | the Legislative Council .. .. .. .. j 2,199 0 0 .. 2,199 0 0 Carried forward .. .. .. 964,887 1 1 .. j 964,887 1 1 , . . -I Carried forward .. .. .. 5,830,671 6 0 722,382 7 6 5,108,288 18 6

B.—l [Pγ. ll].

PUBLIC ACCOUNTS, 1937-193 8.

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

23

Gross Amount Set Amount Act charged to RnMivurtm charged to Acl - Ordinary Revenue ! Recoveries. Ordinary .Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 5,830,671 6 0 722,382 7 6 5,108,288 18 6j , i OTHER SPECIAL ACTS— continued. Brought forward .. .. .. 964,887 1 1 .. 964,887 1 1 Miscellaneous— continued. Rural Advances Act, 1926 : — Section 8 (2),— Interest paid on Rural Advances bonds— 5-per-cent. bonds to mature 15 September, 1947 — £ s. d. Interest due 15 March, 1936 .. 12 10 0 Interest due 15 September, 1936 31 5 0 Interest due 15 March, 1937 .. 3,955 0 0 Interest due 15 September, 1937 105,076 5 0 Interest due 15 March, 1938 .. 102,076 5 0 211,151 5 0 Less amount recovered from State Advances Office .. 133,685 16 11 , 77,465 8 1 5-per-cent. bonds to mature 15 September, 1938— £ s. d. Interest due 15 September, 1937 250 0 0 Interest due 15 March, 1938 .. 250 0 0 500 0 0 Less amount received from State Advances Office .. 250 0 0 250 0 0 ' Total, Othek Special Acts .. .. 1,176,538 6 1 133,935 16 11 1,042,602 9 2 Total, Othee Sebvices .. .. 7,007,209 12 1 856,318 4 5 6,150,891 7 8 ,]._ ... . i , j, . . —.— —

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

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

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

STATEMENT of BALANCES OUTSTANDING on 31st March, 1938, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS.

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1938, showing the SERVICES for which they were issued.

24

One-third of Two-thirds of Advance to be r> itp nti whir* '- >ate from w W"h ' Advance (in Cash) I credited to the Rural Total Advance Date of Advance. Term. „"t,,""^ ,'t J,,~ Interest becomes i for the Purpose of Intermediate Credit in Terms of Repayment is aue. payable. carrying on Business Redemption Fund | Section 16. under the Act. in Terms of Section 17 (1). I Years. | £ s. d. I £ s. d. £ s. d. i June 30,1928.. ! 20 June 29,1948.. June 30, 1938 3,400 0 0 1,700 0 0* 5,100 0 0 June 30,1928.. | 20 June 29,1948. . „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 July 31,1928.. I 20 July 30,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 .0 0 1 Aug. 15,1928.. i 20 Aug. 14,1948.. : „ „ 5,000 0 0 2,500 0 0* I 7,500 0 0 Aug. 21,1928.. ' 20 Aug. 20,1948.. ', „ „ 5,000 0 0 2,500 0 0* ! 7,500 0 0 Sept. 13,1928.. : 20 Sept. 12,1948.. j „ „ 5.000 0 0 2,500 0 0* i 7,500 0 0 Oct. 3,1928.. j 20 Oct. 2,1948.. „ „ 5,000 0 0 2,500 0 0* i 7,500 0 0 Oct. 8,1928.. ! 20 Oct. 7,1948.. ,. „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 19,1928.. I 20 Oct. 18,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 : Nov. 8,1928.. ! 20 Nov. 7,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Dec. 21,1928.. 20 Dec. 20,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 April 10, 1929.. 20 April 9,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 16,1929.. 20 May 15,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 27,1929.. 20 May 26,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 4,1929.. 20 June 3,1949.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 27, 1929.. 20 June 26, 1949.. „ „ 8,000 0 0 4,000 0 0* 12,000 0 0 June 28, 1929.. \ 20 June 27, 1949.. „ „ ! 30,000 0 0 15,000 0 0* J 45,000 0 0 Aug. 28, 1929.. 20 Aug. 27, 1949.. „ „ j 10,000 0 0 5,000 0 0* 15,000 0 0 Sept. 16, 1929.. 20 Sept. 15, 1949.. I „ „ I 10,000 0 0 | 5,000 0 0* ! 15,000 0 0 Oct. 3,1929.. 20 Oct. 2,1949.. | „ 10,000 0 0 I 5,000 0 0* ! 15,000 0 0 Oct. 24,1929.. i 20 I Oct. 23,1949.. I „ ; 10,000 0 0 i 5,000 0 0* ! 15,000 0 0 Nov. 5,1929.. ! 20 Nov. 4,1949.. „ „ 10,000 0 0 | 5,000 0 0* ' 15,000 0 0 April 16,1930.. : 20 April 15,1950.. I „ „ 5,000 0 0 i 2,500 0 0* 7,500 0 0 May 1,1930.. I 20 April30,1950.. „ „ 20,000 0 0 ! 10,000 0 0* 30,000 0 0 May 30,1930.. j 20 May 29, 1950. . „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 June 17, 1930.. J 20 June 16, 1950.. : „ ,, 20,000 0 0 10,000 0 0*1 30,000 0 0 June 30, 1930.. j 20 June 29, 1950.. > „ „ 20,270 0 0 10,130 0 0* ' 30,400 0 0 Total amount advanced prior to 31st March, 1931 .. £266,670 0 0 £133,330 0 0* £400,000 0 0 * Securities issued in lieu of cash, in terms of subsection (4) of section 17.

Name of Government. £ s. d. Canada .. .. .. .. .. .. .. .. 21 14 8 Commonwealth of Australia .. .. .. .. .. .. 15,048 2 2 Falkland Islands .. .. .. .. .. .. .. 878 Fiji 35 1 2 Imperial Government—General Advances .. .. .. .. 40,753 5 5 Sarawak .» .. .. .. .. .. .. 500 Uganda .. .. . . .. . . .. .. .. 241 3 10 Total J.. .. .. .. .. .. .. £56,112 14 11 Note. —Details of transactions are shown on page 21.

Consolidated Fund Ordinary Revenue Account, — Votes — £ s. d. Customs .. .. .. .. .. .. .. .. .. .. 738 16 9 External Affairs .. .. .. .. .. .. .. .. .. 4,756 18 1 Justicand Prisons .. .. .. .. .. .. .. 85 14 3 Navy .. .. .. .. .. ■■ ■■ 4,556 7 3 Lands and Survey.. .. .. .. .. .. .. .. .. 31 13 8 Industries and Commerce, Tourist and Publicity .. .. .. .. .. 2,183 12 6 Education .. .. .. .. • ■ . • . 1 16 7 Pensions.. .. .. .. .. ■■ .. . ■■ .. 4,670 5 5 General Imprest .. .. .. .. .. .. .. .. 4,465 16 8 General Services .. .. .. .. .. .. • • .. 150,935 4 0 Total .. .. £172,406 5 2

B.—l [Pt. 11].

PUBLIC ACCOUNTS, 1937-1938.

SUMMARY of ACCOUNTS of LOCAL BODIES for the FINANCIAL YEAR ended 31st March, 1938.

4_B. 1 [Pt. ll].

25

- Balances on D . M i«i.o Payments and Balances on 1st April, 1937. aeceipts. Transfers. Slst March, 1938. I I £ s. d. £ s. d. £ s. d. £ s. d. ENDOWMENTS OF LAND. Harisoub Board — (Greymouth Harbour Board Act, 1884, Section 7) — Greymouth .. .. .. 370 9 6 2,154 17 3 1,759 10 10 765 15 11 Counties : — (Land Act, 1924, Sections 138 (b) and 357, and Finance Act, 1924, Section 17 (2) )— Fiord .. 161 7 0 .. .. 161 7 0 Sounds .. .. •• 1,205 3 5 .. 142 3 0 1,063 0 5 Taupo .. .. 828 18 9 107 1 3 348 12 10 587 7 2 2,195 9 2 107 1 3 490 15 10 1,811 14 7 Total, Endowments of Land .. 2,565 18 8 2,261 18 6 2,250 6 8 2,577 10 6 GOLDFIELDS REVENUE. (Mining Act, 1926, Section 447.) Counties : — Ashburton .. 0 10 0 0 10 0 Bay of Islands .. .. .. 880 10 04 18 84 Buller .. .. .. •• 192 7 2 896 6 2 1,076 13 12 12 1 Clutha .. .. .. • ■ 0 5 0 0 15 0 0 15 0 0 5 0 Collingwood .. .. .. 13 1 6 259 19 3 268 7 9 4 13 0 Cook 0 10 0 .. 0 10 0 Coromandel .. .. .. 61 5 0 183 4 3 212 2 5 32 6 10 Great Barrier Island .. .. 16 2 6 3 11 19 3 7 Grey •• •• 1,113 15 4 5,011 10 2 5,531 7 8 593 17 10 Hokianga 0 15 0 .. 0 15 0 Inangatma .. .. •• 421 16 1 1,917 16 8 1,59111 7 748 1 2 Kairanga .. .. .. •• 050 .. 050 Lake . .. .. •• 55 14 9 593 7 1 538 7 8 110 14 2 Maniototo .. . . .. 75 14 9 205 9 6 228 8 6 52 15 9 Marlborough 43 3 9 198 12 2 225 5 5 16 10 6 Murchison .. .. •• 72 8 11 372 0 8 337 14 9 106 14 10 Ohinemuri .. .. 164 10 0 453 0 11 545 4 4 72 6 7 Patangata •■ 0 5 0 0 5 0 Paiko .. .. .. •■ 0 5 0 23 5 4 23 10 4 Pohangina .. .. •• 050 .. 050 Rotorua •• 050 050 Selwyn ■ • 0 15 0 0 15 0 Southland .. .. •• 26 13 5 261 4 3 275 13 9 12 3 11 Stewart Island •■ 17 14 2 17 9 5 0 4 9 Taieri . .. .. •• 050 698 5 50 198 Takaka 10 5 0 41 11 0 47 11 7 4 4 5 Taupo •• 0 5 0 .. 0 5 0 Thames . .. .. • • 24 14 10 252 18 7 234 9 10 43 3 7 Tuapeka .. • • 90 10 6 630 7 5 612 9 7 108 8 4 Vincent .. •• 47 8 1 1,427 18 9 1,283 0 7 192 6 3 Waihemo .. .. ■■ 49 10 6 203 4 8 206 17 2 45 18 0 Waikouaiti 0 10 0 .. 0 10 0 Waimea 10 5 11 27 18 0 34 3 9 4 0 2 Wairoa ■• 0 5 0 0 5 0 Waitaki .. ■■ 12 1 0 147 11 11 141 12 10 18 0 1 Waitemata 0 5 0 0 5 0 0 10 0 Waitomo .. .. .. .. 0 15 0 0 10 0 15 0 Wallace .. • • 9 0 0 191 3 1 157 8 4 42 14 9 Westland' .. .. •• 511 7 9 4,75115 7 4,865 9 1 397 14 3 Whakatane .. .. •• •• 0 50 .. 050 Whangarei .. •• 5 16 3 13 0 9 18 12 3 0 4 9 3,039 16 0 18,104 16 5 18,522 6 9 2,622 5 8 Carried forward .. 3,039 16 0 18,104 16 5 18,522 6 9 2,622 5 8 Carried forward .. 2,565 18 8 2,26118 6 2,250 6 8 2,577 10 6

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

SUMMARY of ACCOUNTS of LOCAL BODIES— continued.

26

Balances on «„„„)„*= Payments and Balances on 1st April, 1937. receipts. Transfers. 31st March, 1938. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 2,505 18 8 2,261 18 6 2,250 6 8 2,577 10 6 GOLDFIELDS REVENUE— continued. (Mining Act, 1926, Section 447.) Brought forward .. 3,039 16 0 18,104 16 5 18,522 6 9 2,622 5 8 Boroughs : — Alexandra .. .. .. .. 149 149 Brunner .. .. .. .. 7 10 0 .. 7 10 0 Greymouth .. .. .. 6 11 3 3 12 1 9 4 4 0 19 0 Hokitika .. .. .. .. 10 0 0 17 10 1 17 10 Kumara .. .. .. .. 1 15 0 7 8 11 8 4 11 0 19 0 Motueka .. .. .. .. .. 050 050 Naseby .. .. .. .. .. 049 049 Ross .. .. .. .. 22 0 0 81 3 6 92 5 3 10 18 3 Runanga .. .. .. .. .. 049 .. 049 Te Aroha .. .. .. 21 0 0 252 14 10 242 16 1 30 18 9 Thames .. .. .. .. 20 4 9 151 1 2 145 1 9 26 4 2 Waihi .. .. .. .. 214 7 9 901 4 7 866 7 7 249 4 9 294 8 9 1,400 2 2 1,375 2 3 319 8 8 Town Board : — Hikurangi .. .. .. .. 049 .. 049 0 4 9 .. 0 4 9 Total, Goldfields Revenue 3,334 4 9 19,505 3 4 19,897 9 0 2,941 19 1 GOLD DUTY. (Gold Duty Act, 1908, Section 12.) Counties : — Coromandel .. .. .. 2 15 2 25 1 3 24 16 2 3 0 3 Ohinemuri .. .. .. 11 13 10 983 14 9 959 16 7 35 12 0 Thames .. .. .. .. 4 19 6 74 1 8 66 18 3 12 2 11 19 8 6 1,082 17 8 1,051 11 0 50 15 2 BOEOUGHS : — Thames .. .. .. .. 2 13 0 28 6 9 29 6 5 1 13 4 Waihi .. .. .. .. .. 5,807 14 11 5,807 14 11 2 13 0 5,836 1 8 5,837 14 1 13 4 22 1 6 6,918 19 4 6,888 12 4 52 8 6 Less adjustments between accounts, being amount transferred from Waihi Borough to Ohinemuri County in terms of Order in Council dated 21st July, 1913 .. .. 350 0 0 350 0 0 Total, Gold Duty .. .. 22 1 6 6,568 19 4 6,538 12 4 52 8 6 FEES AND FINES. (Auctioneers Act, 1928, Section 42.) Cities : — Auckland .. .. .. .. 1,193 10 0 1,193 10 0 Christchurch .. .. .. .. 2,268 10 0 1,152 0 0 1,116 10 0 Dunedin .. .. .. .. .. 1,789 10 0 j 865 10 0 924 0 0 Invercargill .. .. .. .. 1,001 0 0 | 500 10 0 500 10 0 Nelson .. .. .. .. .. 38 10 0 I .. 38 10 0 Palmerston North .. .. .. .. 114 0 0 114 0 0 Wanganui .. .. .. 154 0 0 38 10 0 192 10 0 Wellington .. .. .. 1,692 10 0 1,923 10 0 j 1,845 0 0 1,771 0 0 1,846 10 0 8,367 0 0 ! 5,863 0 0 4,350 10 0 Counties : — Akaroa .. .. .. .. .. 154 0 0 77 0 0 77 0 0 Amuri .. .. .. .. .. 77 0 0 I 38 10 0 38 10 0 Ashburton .. .. .. 115 10 0 231 0 0 i 231 0 0 115 10 0 Bruce .. .. .. .. .. 38 10 0 .. 38 10 0 Carried forward .. 115 10 0 500 10 0 j 346 10 0 269 10 0 Carried forward .. | 5,922 4 11 28,336 12 28,686 8 0 5,571 18 1 i

B.—l IPt. ll].

PUBLIC ACCOUNTS, 1937-1938.

SUMMARY of ACCOUNTS of LOCAL BODIES— continued.

27

Balance on Rwrintu Pavinpnts Balance on 1st April, 1937. receipts. Payments. Mst MllI( 1938 _ £. s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 5,922 4 11 28,336 1 2 28,686 8 0 5,571 18 1 FEES AND FINES— continued. (Auctioneers Act, 1928, Section 42.) Counties — continued. Brought forward .. 115 10 0 500 10 0! 346 10 0 269 10 0 Chatham Islands .. .. .. .. 8 10 0 8 10 0 Cheviot .. .. .. .. .. 154 0 0 77 0 0 77 0 0 Clifton .. .. .. .. 38 10 0 77 0 0 38 10 0 77 0 0 Clutha .. .. .. .. " .. 154 0 0 77 0 0 77 0 0 Coromandel .. .. .. .. 38 10 0 .. 38 10 0 Dannevirke .. .. .. .. 38 10 0 38 10 0 Eketahuna .. 38 10 0 .. 38 10 0 Ellesmere.. .. .. .. .. 308 0 U 154 0 0 154 0 0 Geraldine.. .. .. .. .. 57 0 0 I 18 10 0 38 10 0 Hauraki Plains ... .. .. .. 38 10 0 38 10 0 Hawera .. .. . . .. 38 10 0 38 10 0 38 10 0 38 10 0 Hawke's Bay .. . . .. .. 77 0 0 38 10 0 38 10 0 Heathcote .. .. .. .. 154 0 0 77 0 0 77 0 0 Hobson .. .. .. .. .. 55 10 0 55 10 0 Hokianga. . .. .. . . .. 8 10 0 8 10 0 Horowhenua . . .. .. .. 38 10 0 38 10 0 Hutt .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Inangahua .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Inglewood .. .. . . 38 10 0 .. 38 10 0 Kaikoura .. ■ 17 0 0 8 10 0 8 10 0 Kairanga .. 38 10 0 38 10 0 Kawhia .. .. .. .. 38 10 0 .. 38 10 0 Kowai .. .. .. .. .. 231 0 0 115 10 0 115 10 0 Levels .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Mackenzie .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Malvern .. .. .. .. .. 134 0 0 57 0 0 77 0 0 Mangonui.. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Maniototo .. .. .. .. 115 10 0 77 0 0 38 10 0 Masterton .. .. .. 154 0 0 192 10 0 192 10 0 154 0 0 Matamata .. . . .. 38 10 0 .. 38 10 0 Oxford .. .. .. .. .. 192 10 0 77 0 0 115 10 0 Paliiatua .. .. .. . . .. 38 10 0 .. 38 10 0 Patea .. .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Pohangina .. .. .. 38 10 0 .. 38 10 0 Raglan .. 38 10 0 .. 38 10 0 Rangiora .. .. .. .. 38 10 0 .. 38 10 0 Rodney .. .. .. .. • ■ 77 0 0 38 10 0 38 10 0 Southland .. .. .. . . 154 0 0 77 0 0 77 0 0 Springs .. .. .. .. .. 77 0 0 38 10 0 38 10 0 Stratford .. .. .. .. 77 0 0 115 10 0 77 0 0 115 10 0 Taranaki .. .. .. .. 77 0 0 38 10 0 77 0 0 38 10 0 Tauranga.. 38 10 0 .. 38 10 0 Thames .. .. .. .. .. 38 10 0 38 10 0 Tuapeka .. .. .. .. .. 231 0 0 115 10 0 115 10 0 Waihemo .. .. .. .. .. 154 0 0 77 0 0 77 0 0 Waikato .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Waimate .. .. .. .. 115 10 0 115 10 0 154 0 0 77 0 0 Waimea .. .. .. .. .. 38 10 0 .. 38 10 0 Wairewa .. .. .. .. .. 154 0 0 77 0 0 77 0 0 Wairoa .. .. .. .. 8 10 0 34 0 0 34 0 0 8 10 0 Waitaki .. .. .. .. .. 385 0 0 192 10 0 192 10 0 Waitomo .. .. .. .. 38 10 0 .. 38 10 0 Wanganui .. .. .. 38 10 0 .. 38 10 0 Whakatane .. .. .. 38 10 0 77 0 0 115 10 0 Whangarei .. .. .. .. 77 0 0 77 0 0 1,317 10 0 4,896 0 0 3,463 0 0 2,750 10 0 BoKOUGHS : — Alexandra .. ... .. .. 18 10 0 18 10 0 Ashburton 115 10 0 .. 115 10 0 Balclutha.. .. .. .. 77 0 0 269 10 0 192 10 0 154 0 0 Blenheim . . .. .. .. 308 0 0 269 10 0 308 0 0 269 10 0 Cambridge .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Cromwell .. .. .. .. .. 38 10 0 38 10 0 Dannevirke .. .. .. 38 10 0 i 192 10 0 154 0 0 77 0 0 Dargaville .. .. .. .. 77 0 0 77 0 0 Devonport .. .. .. .. 38 10 0 38 10 0 Feilding .. .. .. .. 115 10 0 192 10 0 231 0 0 77 0 0 Geraldine.. .. .. ■.. 38 10 0 38 10 0 38 10 0 38 10 0 Gisborne .. .. .. .. •• 385 0 0 385 0 0 Gore .. .. .. .. ■ • 346 10 0 269 10 0 77 0 0 Greymouth .. .. . . 38 10 0 38 10 0 38 10 0 38 10 0 Hamilton.. .. .. .. 192 10 0 403 10 0 326 10 0 269 10 0 Hastings .. .. .. .. .. 269 10 0 154 0 0 115 10 0 Hawera .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Hokitika .. .. .. .. .. 154 0 0 77 0 0 77 0 0 Inclewood .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Levin .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Lower Hutt "."." '.'. "38 10 0" 38 10 0 38 10 0 38 10 0 Carried forward .. 1,193 10 0 3,00110 0 2,732 0 0 1,463 0 0 Carried forward .. 5,922 4 11 j 28,336 1 2 28,686 8 0 5,57118 1

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 193 7-1938.

SUMMARY of ACCOUNTS of LOCAL BODIES— continued.

28

Balance on Tj ort ai«t D Balance on 1st April, 1937. Receipts. Payments. 3 lst March, 1938. I £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. 5,922 4 11 28,336 1 2 28,686 8 0 5,571 18 1 FEES AND FINES—continued. (Auctioneers Act, 1928, Section 42.) Boroughs— continued. Brought forward .. 1,193 10 0 3,001 10 0 2,732 0 0 1,463 0 0 Lyttelton.. .. .. .. .. 77 0 0 38 10 0 38 10 0 Marton .. .. .. .. 77 0 0 115 10 0 115 10 0 77 0 0 Masterton .. .. .. 77 0 0 77 0 0 77 0 0 77 0 0 Matamata .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Milton .. .. .. .. .. 231 0 0 115 10 0 115 10 0 Morrinsville .. .. .. 115 10 0 115 10 0 192 10 0 38 10 0 Napier .. .. .. .. .. 326 10 0 172 10 *0 154 0 0 New Plymouth .. .. .. 115 10 0 154 0 0 115 10 0 154 0 0 Ngaruawahia .. .. .. .. 38 10 0 .. 38 10 0 Oamaru .. .. .. .. .. 385 0 0 192 10 0 192 10 0 Otahuhu .. .. .. .. .. 77 0 0 77 0 0 Pahiatua .. .. .. .. 38 10 0 18 10 0 57 0 0 Picton .. .. .. .. .. 38 10 0 38 10 0 Pukekohe.. .. .. .. 38 10 0 115 10 0 115 10 0 38 10 0 Raetihi .. .. .. .. 38 10 0 .. 38 10 0 . Rangiora .. .. .. .. 38 10 0 192 10 0 115 10 0 115 10 0 Riccarton.. .. .. .. .. 154 0 0 77 0 0 77 0 0 Riverton .. .. .. .. .. 77 0 0 38 10 0 38 10 0 Rotorua .. .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Roxburgh .. .. .. .. 38 10 0 38 10 0 Stratford .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Taihape .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Tapanui .. .. .. .. .. 38 10 0 38 10 0 Taumarunui .. .. .. .. 385 0 0 192 10 0 192 10 0 Tauranga.. .. .. .. 38 10 0 38 10 0 77 0 0 Te Aroha .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Te Awamutu .. .. . . 154 0 0 269 10 0 192 10 0 231 0 0 Te Kuiti .. .. . . .. .. 95 10 0 57 0 0 38 10 0 Te Puke .. .. .. .. .. 77 0 0 77 0 0 Temuka .. .. . . .. 77 0 0 38 10 0 77 0 0 38 10 0 Thames .. .. .. .. .. 18 10 0 18 10 0 Timaru .. .. .. .. 308 0 0 346 10 0 346 10 0 308 0 0 Waihi .. .. .. .. .. 38 10 0 .. 38 10 0 Waimate .. .. .. .. 115 10 0 192 10 0 115 10 0 192 10 0 Waipukurau .. .. .. .. 269 10 0 231 0 0 38 10 0 Wairoa .. .. .. .. 38 10 0 .. 38 10 0 Waitara .. .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Westport .. .. .. .. .. 38 10 0 38 10 0 Whakatane .. .. .. 38 10 0 38 10 0 77 0 0 Whangarei .. .. .. .. 77 0 0 77 0 0 Winton .. .. .. .. .. 269 10 0 154 0 0 115 10 0 2,810 10 0 7,772 10 0 6,463 10 0 4,119 10 0 Town Boards :— Edendale .. .. .. .. .. 38 10 0 38 10 0 Johnsonvilie .. .. .. 115 10 0 115 10 0 115 10 0 115 10 0 Kaikohe .. .. .. .. .. 115 10 0 115 10 0 Kamo .. .. .. .. .. 77 0 0 77 0 0 Kaponga .. .. .. .. 38 10 0 .. 38 10 0 Lumsden .. .. .. .. .. 38 10 0 .. 38 10 0 Otautau .. .. .. .. .. 115 10 0 77 0 0 38 10 0 Otorohanga .. .. .. 38 10 0 38 10 0 38 10 0 38 10 0 Papakura.. .. .. .. .. 38 10 0 38 10 0 Putaruru .. .. .. .. 38 10 0 .. 38 10 0 Tuakau .. .. .. .. .. 77 0 0 77 0 0 Wyndham .. .. .. .. 192 10 0 77 0 0 115 10 0 231 0 0 847 0 0 731 10 0 346 10 0 Total, Ems and Ei.mes .. 6,205 10 0 21,882 10 0 16,521 0 0 11,567 0 0 STAMP DUTY ON INTEREST. (National Expenditure Adjustment Act, 1932, Section 47.) Various local bodies .. .. .. 27 6 2 .. .. 27 6 2 ADVANCE ACCOUNTS. (Public Revenues Act, 1926, Section 146.) Turanga-o-Moana Rabbit Board .. .. .. 75 0 0 Dr. 75 0 0 Total, Local Bodies .. 12,155 1 1 50,218 11 2 45,282 8 0 17,091 4 3

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1938.

29

Tionnait Ammmti Balances on TUnnmta Payments and Balances on Deposit Accounts. _ g( . Apt __ 1937 _ Kecrapts. Transfers. 31st March, 1988. ! £ s. d. £ s. d. £ s. d. £ s. d. Dairy-produce Export Levies .. .. 044 114 11 115 6 039 Deposits on Contracts .. .. .. 79 19 0 7,097 3 6 7,112 3 0 64 19 6 Distribution of Wool Profits .. .. 2,417 13 .. 2 9 1 2,414 12 2 Earthquake Relief Fund (West Coast) .. 0 11 9 1,974 16 5 1,975 8 2 Education Keserves Act, 1928 — Sales of Land under section 27— Primary Education Endowments .. 40,862 5 6 756 16 0 40 0 0 41,579 1 6 Secondary Education Endowments — Auckland Provincial District .. 834 19 9 12 0 0 .. 846 19 9 Taranaki Provincial District .. 264 14 0 .. .. 264 14 0 Hawke's Bay Provincial District .. 24 7 2 .. .. 24 7 2 Otago Provincial District .. .. 440 12 9 12 0 0 .. 452 12 9 Primary Education Endowment Deposit Account .. .. .. .. 36,337 1 5 117,092 0 7 153,429 2 0 Secondary Education Endowment Deposit Account — Auckland Provincial District .. .. 1,045 6 10 3,164 6 4 2,917 18 7 1,291 14 7 Taranaki Provincial District .. .. 489 10 5 1,299 13 2 1,273 18 3 515 5 4 Wellington Provincial District .. .. 1,928 3 5 3,629 16 6 3,704 7 2 1,853 12 9 Hawke's Bay Provincial District. . .. 726 11 6 1,747 17 5 1,854 8 5 620 0 6 Nelson Provincial District . . .. 53 2 5 669 2 9 478 9 8 243 15 6 Marlborough Provincial District .. .. 29 17 6 93 0 3 88 2 8 34 15 1 Otago Provincial District .. .. 1,106 13 10 1,777 11 10 2,091 12 9 792 12 11 Fisheries Act, 1908 .. .. .. 006 .. .. 006 General Assembly Library Fund .. .. .. 75 0 0 75 0 0 General Purposes Relief Account .. .. 22,299 0 6 4,540 12 1 3,776 19 3 23,062 13 4 Gold Duty Suspense Account .. .. 2,331 6 10 1,177 12 5 2,331 6 10 1,177 12 5 Greymouth and Hokitika High School Acts, 1883 .. .. .. .. . . 127 10 9 311 2 0 251 4 1 187 8 8 Hauraki Plains Drains Deposit Account .. 10 0 0 .. 10 0 0 Hawke's Bay Earthquake Relief Fund .. .. 402 402 Honey-export Control Act, 1924 .. .. 37 4 9 272 5 0 178 6 7 131 3 2 Hospitals and Charitable Institutions Act, 1926 91 15 5 439 19 1 472 10 4 59 4 2 Hunter Soldiers'Assistance Trust Account .. 3,317 6 11 1,732 8 8 2,372 15 1 2,677 0 6 Immigration Restriction Act, 1908 .. 4,5.60 0 0 5,272 0 0 4,590 0 0 5,242 0 0 Imperial Pensions .. .. .. 38,756 10 0 206,460 0 0 194,209 18 1 51,006 1111 Interest or> Cash Balance Investments Account 691 10 11 5,485 11 1 6,177 2 0 Kauri-gum Industry Account .. .. 739 17 0 64 5 0 739 17 0 64 5 0 King George V Memorial Fund Deposit Account .. .. .. .. 49 19 9 177,574 10 0 .. 177,624 9 9 Local Bodies' Account— Goldfields revenue .. .. .. .. 2,941 19 1 Gold duty .. .. .. .. .. 52 8 6 Fees and fines .. .. .. .. 11,567 0 0 Endowment of land .. .. .. .. 2,577 10 6 Stamp duty on interest .. .. .. 27 6 2 Advance Accounts .. .. .. .. .. 75 0 0 .. 17,091 4 3 Meat-export Control Act, 1921-22 .. .. 2,574 18 4 56,805 0 0 57,583 12 2 1,796 6 2 Mining Act, 1926 .. .. .. 177 0 5 231 3 10 311 8 10 96 15 5 Miscellaneous ..... .. .. 24,180 11 1 231,452 8 5 241,153 15 10 14,479 3 8 Money-order Settlement Account .. .. 23,358 11 4 2 132,099 10 7 36,476 4 11 Moumahaki Endowment— Revenue Account .. .. . . 8 17 6 810 18 3 818 16 11 0 18 10 Capital Account .. .. . . 994 12 10 .. .. 994 12 10 Navy Office Deposit Account .. .. 2,846 3 4 17,842 9 3 18,249 19 5 2,438 13 2 Nelson Rifle Prize Fund .. .. .. 1,108 2 4 39 8 10 19 10 0 1,128 1 2 Nelson Rifle Prize Fund Investment .. Dr. 1,000 0 0 .. .. Dr. 1,000 0 0 New Zealand Reparation Estates .. .. 232 13 8 878 12 11 1,075 6 7 36 0 0 New Zealand University Endowment — Westland .. .. .. .. 3,547 14 5 204 17 2 5 12 10 3,746 18 9 North Island Experimental Dairy School .. 11,599 14 5 541 5 0 540 1 4 11,600 18 1 Official Assignees' Balances .. .. 10,671 0 0 19,513 14 9 18,119 14 9 12,065 0 0 Orchard-tax Act, 1927 .. .. .. 1,378 18 0 2,693 1 5 2,181 1 9 1,890 17 8 Payments through the High Commissioner .. 206,231 0 0 1,516,521 9 1 1,488,090 4 2 234,662 4 11 Promotion of Health Fund .. .. 384 1 1 13,998 10 8 3,557 2 6 10,825 9 3 Public Service Association Account .. .. 3,818 8 3 3,315 5 8 503 2 7 Receipts by the High Commissioner for Payment in New Zealand .. .. .. 919 5 0 48,493 13 8 38,280 11 8 11,132 7 0 Receiver-General's Deposit Account .. 86,000 0 0 .. .. 86,000 0 0 Remittances to Immigrants .. .. .. 10 12 6 10 0 0 0 12 6 Reserve Bank Investment Account .. 1,203,325 0 0 .. .. 1,203,325 0 0 Samoan Loan Sinking Fund Account .. 0 14 1 4,248 17 8 4,245 0 0 4 11 9 Samoan Notes Security Account .. .. 32,000 0 0 1,280 0 0 1,280 0 0 32,000 0 0 Samoan Treasury Account .. .. 31,464 16 2 69,163 4 8 59,290 3 7 41,337 17 3 Silver and Bronze Coin Account .. .. .. 987,678 3 5 .. 987,678 3 5 State Advances Corporation Investment Account .. .. 890,418 9 0 .. .. 890,418 9 0 Taranaki Scholarships Endowment Account.. 459 2 10 966 6 10 966 13 4 458 16 4 Tauranga Educational Endowment Reserves Act, 1896 .. .. .. .. .. 268 0 11 268 0 11 Tobacco Research Association Account .. .. 840 13 0 326 12 9 514 0 3 I Trustee Act, 1908 .. .. .. 8,405 6 0 188 19 4 599 2 11 7,995 2 5 ; Unclaimed Earnings .. .. .. 1,067 19 1 1,578 12 5 1,38118 4 1,264 13 2 j Unpresented Cheques .. .. .. 293 14 2 276 9 0 196 1 9 374 1 5 Victoria College Endowments Deposit Account 27 13 4 54 3 6 67 11 4 14 5 6 i Weraroa Agricultural Endowment Account— Revenue Account .. .. .. 6,341 18 5 1,871 10 7 91 5 0 8,122 4 0 Capital Account .. . . .. 772 6 0 .. .. 772 6 0 Wheat Research Levies .. .. .. 491 8 3 2,438 11 9 2,650 13 9 279 6 3 Wool Industry Promotion Act, 1936 .. 4,286 18 10 21,009 11 4 17,566 19 8 7,729 10 6 Wool Manufacturers'Research Account .. .. 1,250 0 0 489 0 11 760 19 1 Totals .. .. .. 2,714,221 16 1 3,712,089 12 0 2,485,064 13 II 3,941,246 14 2

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 37-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS for the FINANCIAL YEAR ended 31st March, 1938.

30

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. I Dairy-produce Export Levies. £ s. d. £ s. d. £ s. d. £ s. d. Balance, 1st April, 1937 .. .. .. .. .. 044 Levy on export .. .. .. .. 1 14 11 — .. 1 14 11 Payments to Board .. .. .. .. 1 15 6 .. 1 15 6 Balance, 31st March, 1938 .. .. .. .. .. 039 1 19 3 1 l<) 3 Deposits on Contracts. Balance, 1st April, 1937 .. .. ... .. .. 79 11) 0 Deposits on account of contracts .. .. 7,097 3 (i .. 7,097 3 6 Kefunds of deposits on account of contracts.. .. 7,112 3 0 .. 7,112 3 0 Balance, 31st March, 1938 .. .. .. .. .. 64 19 t> 7,177 2 6 7,177 2 6 Distribution op Wool Promts. Balance, 1st April, 1937 .. .. .. .. .. 2,417 13 Reissue of stale cheque .. .. .. . . 2 9 1 .. 2 9 1 Balance, 31st March, 1938 .. .. .. .. . . 2,414 12 2 2,417 1 3 2,417 1 3 Earthquake Relief Fund (West Coast). Balance, 1st April, 1937 .. .. .. .. .. 0 11 9* Interest on investments in the Common Fund of the Public Trustee— Year 1937-38 . . .. . . 64 9 4 Realization of funds held by the Public Trustee 1,910 7 1 .. 1,974 16 5 Expenditure on restoration of earthquake damage, and towards replacement of loss, &c. .. 1,975 8 2 .. 1,975 8 2 1,975 8 2 1,975 8 2 Education Reserves Act, 1928 : Sales oif Land undek Section 27. Primary Education Endowments. Balance, 1st April, 1937— Cash .. .. .. .. .. 29,012 5 (i Investments .. .. .. .. 11,850 0 0 .. 40,862 5 6 Sales of land .. .. .. .. 239 4 5 Interest on sales .. .. . . 43 11 7 Interest on investments .. .. .. 474 0 0 .. 756 16 0 Purchase of land .. .. .. .. 40 0 0 .. 40 0 0 Balance, 31st March, 1938— Cash .. .. .. .. .. 29,729 1 6 Investments .. .. .. .. .. 11,850 0 0 .. 41,579 1 6 41,619 1 6 41,619 1 6 • In addition to this cash balance, £1,910 7s. Id. was held by the Public Trustee in the Common Fund at 1st April,, 1937.

B—l [Pγ. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

31

Particulars of Particulars of Total Receipts Total Disbursements Recoipts. Disbursements. for Year, for Year. l Education Reserves Act, 1928: Sales of £ s. d. £ s. d. £ s. d. £ s. d. Land undek Section 27— continued. Secondary Education Endowments: Auckland j Provincial District. Balance, 1st April, 1937 —.. Cash .. .. .. .. .. 534 19 9 Investments .. .. .. .. 300 0 0 .. 834 19 9 Interest on investments .. .. .. 12 0 0 ! .. 12 0 0 Balance, 31st March, 1938— Cash .. 546 19 9 Investments .. .. .. .. .. 300 0 0 .. 846 19 9 846 19 9 846 19 9 Secondary Education Endowments : Otago Provincial District. Balance, 1st April, 1937— Cash 140 12 9 Investments .. .. .. .. 300 0 0 .. 440 12 9 Interest on investments .. .. .. 12 0 0 .. 12 0 0 Balance, 31st March, 1938 — Cash ! ■ • 152 12 9 Investments .. .. .. .. I • • 300 0 0 .. 452 12 9 452 12 9 452 12 9 Pkimary Education Endowment Deposit Account. Balance, 1st April, 1937 .. .. .. •• ■• 36,337 J 5 Rents 116,311 19 7 Interest on funds held by Public Trustee .. 780 1 0 117,092 0 7 Payments under Education Reserves Act, } 1928— Section 30 (2), transfer to Vote " Education " for primary-education purposes .. .. 147,153 3 11 Section 31 (1), administration expenses .. .. 5,505 5 9 Section 31 (3), maintenance, repairs, &c. .. .. 152 0 3 Section 31 (3), surveys and permanent improvements .. .. .. • • 618 12 1 .. 153,429 2 0 153,429 2 0 153,429 2 0 j Secondary Education Endowment Deposit Accounts. Auckland Provincial District. Balance, 1st April, 1937 .. .. .. .. .. 1,045 6 10 Rents 3,164 6 4 — .. 3,164 6 4 Payments under Education Reserves Act, 1928— Seetiori30(3), payments to secondary schools •• 2,745 12 4 Section 31 (1), administration expenses .. j .. 144 11 7 Section 31 (3), maintenance, repairs, &c. .. ] • ■ 19 15 4 Section 31 (3), surveys and permanent ! improvements .. .. .. • • 7 19 4 .. 2,917 18 7 Balance, 31st March, 1938 .. .. .. .. .. 1,29114 7 4,209 13 2 4,209 13 2 Taranaki Provincial District. Balance, 1st April, 1937 . . .. .. .. .. 489 10 6 Rents 1,271 16 0 Interest on funds held by Public Trustee . . I 27 17 2 I .. 1,299 13 2 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,211 12 2 Section 31 (1), administration expenses .. .. 62 6 1 .. 1,273 18 3 Balance, 31st March, 1938 .. .. .. .. .. 515 5 4 1,789 3 7 1,789 3 7 „-_ — , - - ' ~~ ~~ *"*'

B. -1 [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

32

Particulars oi Particulars of Total Receipts Total Disbursements Receipts. Disbursements. (or Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Secondary Education Endowment Deposit Accounts — continued. Wellington Provincial District. Balance, 1st April, 1937 .. .. .. .. .. 1,928 3 5 Rents .. .. .. .. .. 3,629 16 6 .. 3,629 16 6 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 3,519 2 10 Section 31 (1), administration expenses .. .. 185 4 4 .. 3,704 7 2 Balance, 31st March, 1938 .. .. .. .. .. 1,853 12 9 5,557 19 11 5,557 19 11 Hawke's Bay Provincial District. Balance, 1st April, 1937 .. .. .. .. .. 726 11 6 Rents .. .. .. .. .. 1,747 17 5 ■ .. 1,747 17 5 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 1,758 12 6 Section 31 (1), administration expenses .. .. 94 5 11 Section 31 (3), maintenance, repairs, &c. .. .. 1 10 0 .. 1,854 8 5 Balance. 31st March, 1938 .. .. .. .. .. 620 0 6 2,474 8 11 2,474 8 11 , , — — Nelson Provincial District. Balance, 1st April, 1937 .. .. .. .. .. 53 2 5 Rents .. .. .. .. .. 669 2 9 .. 669 2 9 Payments tmder Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 454 11 3 Section 31 (1), administration expenses .. .. 23 18 5 ! .. 478 9 8 Balance, 31st March, 1938 .. .. .. .. .. 243 15 6 722 5 2 722 5 2 Marlborough Provincial District. Balance, 1st April, 1937 .. .. .. .. .. 29 17 6 Rents .. .. .. .. .. 93 0 3 . . 93 0 3 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. 83 14 7 Section 31 (1), administration expenses .. .. 4 8 1 i—: .. 88 2 8 Balance, 31st March, 1938 .. .. .. .. .. 34 15 1 122 17 9 f 122 17 9 Otago Provincial District. Balance, 1st April, 1937 .. .. .. .. .. 1,106 13 10 Rents .. 1,777 11 10 : .. 1,777 11 10 Payments under Education Reserves Act, 1928— Section 30 (3), payments to secondary schools .. \ 2,007 19 4 i Section 31 (1), administration expenses .. .. 53 13 5 Section 31 (3), surveys and permanent improvements .. .. .. .. 30 0 0 j .. 2,091 12 9 Balance, 31st March, 1938 .. .. .. .. ... 792 12 11 2,884 6 8 2,884 5 8 General Assembly Library Fund. Fees for Private Bills .. .. . . 75 0 0 .. 75 0 0 Payment to General Assembly Library . . .. 76 0 0 j .. 75 0 0 75 0 0 75 0 0

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS -continued.

s—B. 1 [Pt. ll.]

33

Particulars of Particulars of Total Receipt- Total Dlabursements * Eeceipts. Disbursements. for Year. for Year. General Pubposes Relief Account. £ s. d. £ a. d. £ s. d. £ s. d. Balance, 1st April, 1937— Cash .. .. .. .. 1,399 0 6 Investments .. .. .. .. 20,900 0 0 — .. 22,299 0 6 Finance Act, 1932, section 6 (4) — Repayment of advances .. .. 3,662 5 11 Interest on advances .. .. .. 228 14 2 Interest on investments .. .. 649 12 0 .. 4,540 12 1 Finanoe Act, 1932, section 6 (SiAdvances .. .. .. .. .. 3,776 19 3 — .. 3,776 19 3 Balance, 31st March, 1938— Cash .. .. .. .. .. 2,162 13 4 Investments .. .. .. .. .. 20,900 0 0 .. 23,062 13 4 26,839 12 7 26,839 12 7 Gold Duty Suspense Account. Balance, 1st April, 1937— Ohinemuri County .. .. .. 891 10 10 Waihi Borough .. .. .. 1,439 Iβ 0 .. 2,331 6 10 Amounts retained from Gold Duty towards satisfaction of charge under section 18 of Waihou and Ohinemuri Rivers Improvement Act, 1910 — Ohinemuri County .. .. .. 719 17 6 Waihi Borough .. .. .. 457 14 11 .. 1,177 12 5 Payment to local body of amount retained in excess of requirements— Ohinemuri County .. .. .. .. 240 13 7 Transfer to Consolidated Fund in terms of Finance Act, 1930 (No. 2), section 16 (2)— Ohinemuri County .. .. .. .. 650 17 3 Waihi Borough .. .. .. .. 1,439 16 0 — .. 2,331 6 10 Balance, 31st March, 1938— Ohinemuri County .. .. .. .. 719 17 6 Waihi Borough .. .. .. .. 457 14 11 .. 1,177 12 5 3,508 19 3 3,508 19 3 Gbeymouth and Hokitika High School Acts, 1883. Balance, 1st April, 1937 .. .. .. .. .. 127 JO 9 Rents .. .. .. .. .. 311 2 0 .. 311 2 0 Payments to Greymouth Technical High .School .. .. .. .. .. 118 9 4 Payments to Hokitika High School .. .. 118 9 5 Section 50 (3), Finance Act, 1932— Payments to Consolidated Fund under section 31, Education Reserves Act, 1928— Subsections (!) and (2) —Administration expenses .. . . .. .. .. 14 5 4 .. 251 4 1 Balance, 31st March, 1938 .. .. .. .. ., 187 8 8 438 12 9 438 12 9 Hauraki: Plains Drainage Deposit Account. Balance, 1st April, 1937 .. .. . . .. .. 10 0 0 Deposit refunded . . .. . . .. 10 0 0 .. 10 0 0 10 0 0 10 0 0 I

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 37-193 8.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS—continued.

34

Particulars of Particulars ot Total Receipts ' Total Disbursements Receipts. Disbursements. tor Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. ■ Hawke's Bay Earthquake Relief Fund. Contributions—Hawke's Bay .. .. 402 .. 4 02 Payment to Public Trustee for investment .. .. 4 0 2 .. 4 0 2 4 0 2 4 0 2 HONEY-EXPOBT CONTROL ACT, 1924. Balance, 1st April, 1937 .. .. .. .. .. 37 4 9 Levy on export .. .. .. .. 272 5 0 .. 272 5 0 Payments to Board .. .. .. .. 169 8 3 Transfer to Vote " Customs" —Cost of collecting, &c. .. .. .. .. .. 8 18 4 .. 178 6 7 Balance, 31st March, 1938 .. .. .. .. .. 131 3 2 309 9 9 309 9 9 j Hospitals and Charitable Institutions Act, 1926. Balance, 1st April, 1937— Marlborough Hospital Board .. .. 53 10 10 Waikato Hospital Board .. .. 38 4 7 .. 91 15 S Rates collected — Auckland Hospital Board .. .. 9 18 2 Marlborough Hospital Board .. .. 78 16 6 Waikato Hospital Board .. .. 351 4 5 .. 439 19 1 Payments to Hospital Boards— Marlborough Hospital Board .. .. .. 128 10 4 Waikato Hospital Board .. .. .. 344 0 0 ... 472 10 4 Balance, 31st March, 1938— Auckland Hospital Board .. .. .. 9 18 2 Marlborough Hospital Board .. .. .. 3 17 0 Waikato Hospital Board .. .. .. 45 9 0 .. 59 4 2 531 14 6 531 14 6 Hunter Soldiers' Assistance Trust Account. Balance, 1st April, 1937— Cash .. .. .. •• •• 1,317 6 11 Investments .. .. .. .. 2,000 0 0 .. 3,317 fi 11 Rents .. .. .. •• •■ 801 6 5 ! Repayment of advances .. .. . ■ 610 17 4 Interest on advances .. .. .. 240 4 11 I Interest on investments .. .. .. 80 0 0 I .. 1,732 8 8 Hunter Gift for the Settlement of Discharged Soldiers Act, 1921— Section 6 (a), expenses .. .. . • ■ • 67 9 1 Section 6 (6), advances .. .. .. .. 382 16 0 Section 6 (b), grants .. .. .. .. 1,922 10 0 .. 2,372 15 1 Balance, 31st March, 1938— Cash ■ ■ 677 0 (i J Investments ■• 2,000 0 0 .. 2,677 0 6 5,049 15 7 5,049 15 7

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 37-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS- continued.

35

1 ' Particulars of Particulars of Total Receipts Total Disbursement Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Immigration Restriction Aot, 1908. Balance, 1st April, 1937 .. .. .. .. .. 4,560 0 0 Deposits made by aliens .. .. .. 5,272 0 0 .. 5,272 0 0 Repayments to aliens .. .. .. .. 4,590 0 0 .. 4,590 0 0 Balance, 31st March, 1938 .. .. .. .. .. 5,242 0 0 9,832 0 0 9,832 0 0 Imperial Pensions. Balance, 1st April, 1937 .. .. .. .. .. 38,756 10 0 Amounts received from Imperial Government for payment of pensions, &c. .. .. 166,500 0 0 Exchange .. .. .. .. 39,960 0 0 .. 206,460 0 0 Pensions, &c, paid in New Zealand .. .. 190,103 9 9 Commission transferred to Vote " Pensions " .. 2,754 11 10 Commission paid to Post Office .. .. .. 1,351 16 6 .. 194,209 18 1 Balance, 31st March, 1938 .. .. .. .. .. 51,006 11 11 245,216 10 0 245,216 10 0 Interest on Cash Balance Investments Account. Balance, 1st April, 1937 .. .. .. .. .. 69110 11 Interest on investments in London .. 5,410 7 1 Interest on investments in New Zealand .. 75 4 0 .. 5,485 HI Amounts credited to Ordinary Revenue Account .. .. .. .. .. 6,177 2 0 .. 6,177 2 0 6,177 2 0 6,177 2 0 Kauri-gum Industry Account. Balance, 1st April, 1937 .. .. .. .. .. 739 17 0 Miscellaneous receipts .. .. .. 64 5 0 ■ .. 64 5 0 Expenditure under Finance Act, 1933 (No. 2), section 23 (3) .. . . .. .. .. 739 17 0 .. T.V.) 17 0 Balance, 31st March, 1938 .. .. .. .. .. 64 5 0 804 2 0 804 2 0 King George V Memorial Fund Deposit Account. Balance, 1st April, 1937 .. .. .. .. .. 49 19 9 Donations .. .. .. .. 177,574 10 0 .. 177,574 10 0 Balance, 31st March, 1938 —■ Cash .. .. .. .. .. .. 89,624 9 9 Investments .. .. .. .. .. 88,000 0 0 .. 177,624 9 9 177,624 9 9 177,624 9 9 Local Bodies' Account. Balances of the following accounts transferred — Goldfields revenue .. .. .. 2,941 19 1 Gold duty .. .. .. .. 52 8 6 Fees and fines .. .. .. 11,567 0 0 Endowments of iand .. .. .. 2,577 10 (i Stamp duty on interest .. .. 27 (i 2 Advance Accounts .. .. ' .. Dr. 75 0 0 .. J.7,091 4 3 Balance, 3.1st March, 1938 .. .. .. .. .. 17,091 4 3 17,091 4 3 17,091 4 3

B,—i [Pt. 111.

PUBLIC ACCOUNTS, 1937-19 38.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

36

■ , ■.■■ •■ I'articulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements, j for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Meat-export Control Act, 1921-22. Balance, 1st April, 1937 .. .. .. .. .. 2,574 18 4 Levy on export .. .. .. Sβ, 805 0 0 .. 56,805 0 0 .. Payments to Board .. .. .. .. 57,018 6 1 Transfer to Vote " Customs " —Cost of collecting, &c. .. .. .. .. .. 565 6 1 .. 57,583 12 2 Balance, 31st March, 1938 .. .. .. .. .. 1,796 6 2 59,379 18 4 59,379 18 4 Mining Act, 1926. Balance, 1st April, 1937— Thames and Coromandel Native Account 107 17 7 , Thames and Coromandel European Account 48 3 3 Thames High School . . .. .. 4 14 Greymouth Harbour Board .. .. 16 18 3 • .. 177 0 5 Goldfields revenue received under section 25 (c), Mining Act, 1926, payable to Native and European owners, and special endowments — Section 447 (5), Mining Act, 1926— Thames and Coromandel Native Account 108 12 10 Thames and Coromandel European Account .. .. . . .. 64 17 4 Section 6, Thames Boys' and Girls' High School Act, 1878— Thames High School .. . . 34 2 9 Section 7, Greymouth Harbour Board Act, 1884— Greymouth Harbour Board .. .. 23 10 11 — .. 231 3 10 Revenues paid over under section 447 (5), Mining Act, 1926, to — Waikato - Maniapoto District Maori Land Board, in terms of section 544 of the Native Land Act. 1931— Thames and Coromandel Native Account .. 165 3 10 European owners— Thames and Coromandel European Account .. .. .. .. 75 0 !J Section 6, Thames Boys' and Girls' High School Act, 1878— Thames High School .. . . .. 34 6 4 Section 7, Greymouth Harbour Board Act, 1884— Greymouth Harbour Board .. .. .. 36 1.7 I I _ .. 311 8 10 Balance, 31st March, 1938— Thames and Coromandel Native Account .. 51 6 7 Thames and Coromandel European Account .. 37 19 10 Thames High School .. .. .. .. 3 17 i> Greymouth Harbour Board .. .. .. 3 113 .. 96 15 5 408 4 3 408 4 3 Miscellaneous. Balance, 1st April, 1937 .. .. .. ■• •■ 24,180 11 1 Receipts .. .. .. .. 231,452 8 5 , _ _ .. 231,452 8 5 Payments .. .. .. .. •• 241,153 15 10 .. 241,153 15 10 Balance, 31st March, 1938 .. .. .. .. •• 14,479 3 8 255,632 19 <i 255,632 19 6

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

37

Particulars of Particulars of Total Receipts i Total Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Monky-order Settlement Account. Balance, 1st April, 1937 .. .. .. .. .. 23,338 11 4 Amounts received for settlement of moneyorder transactions on behalf of the Post Office 145,217 4 2 .. 145,217 4 2 Payments .. .. .. .. .. 132,099 10 7 .. 132,099 10 7 Balance, 31st March, 1938 .. .. .. .. .. 36,476 4 11 168,575 15 6 168,575 15 6 MOUMAHAKI ENDOWMENT. Revenue Account. Balance, 1st April, 1937 .. .. .. .. .. 8 17 6 Reserves and other Lands Disposal and Public Bodies Empowering Act, 1924, section 130 — Rents from leases .. .. .. 776 18 3 Interest on investments .. .. .. 34 0 0 .. 810 18 3 Refund to Vote " Agriculture " of expenditure on agricultural instruction chargeable against the endowment — Section 130 (3), Reserves, &c, Act, 1924 .. .. 780 0 0 Administration expenses under Land Laws Amendment Act, 1927, section 4 .. .. 38 Iβ 11 .. 818 16 11 Balance, 31st March, 1938 .. .. .. .. .. 0 18 10 819 15 9 819 15 9 Navy Office Deposit Account. Balance, 1st April, 1937 .. .. .. .. .. 2,846 3 4 .. Fees held on behalf of Postmaster — General for radiograms transmitted through Admiralty Wireless Station at Portishead 229 2 2 Remittances from officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. "Achilles" .. .. .. 8,654 8 11 H.M.S. " Dunedin" .. .. .. 1,480 4 2 H.M.S. " Leander" .. .. .. 4,576 13 10 H.M.S. " Philomel" .. .. .. 2,671 5 0 Lodgments to Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. " Achilles" .. . • 230 15 2 .. 17,842 9 3 Fees paid to Postmaster-General for radiograms transmitted through Admiralty Wireless Station at Portishead . . . . 267 2 7 Remittances from officers and ratings of the New Zealand Division of the Royal Navy, paid through the Admiralty— H.M.S. "Achilles" .. .... .. 8,777 l> S H.M.S. " Dunedin " .. 2,566 11 2 H.M.S. " Leander" .. .. .. .. 4,110 10 10 H.M.S. " Philomel".. .. .. .. 2,310 10 0 Withdrawals from Naval Savings-bank Account by officers and ratings of the New Zealand Division of the Royal Navy— H.M.S. "Achilles" ...... .. 217 15 2 18,249 19 5 Balance, 31st March, 1938 .. .. .. .. .. 2,438 13 2 20,688 12 7 20,688 12 7

8.-i [Pt. ll],

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

38

Particulars of Particulars of Total Receipts ; Total Disbursements* Beceipte. Disbursements. (or Year. lor Year. Nelson Ruts Prize Fund. £ s. d. £ a. d. £ s. d. £ g. d. Balance, 1st April, 1937— Cash .. .. .. .. 108 2 4 Investments .. .. .. .. 1,000 0 0 .. 1,108 2 4 Interest on investments .. .. .. 38 0 0 Exchange .. .. .. .. 1 8 10 .. 39 8 10 Finance Act, 1928, section 14— Payments on account of prizes for rifle shooting .. .. .. .. .. 19 10 0 .. 19 10 0 Balance, 31st March, 1938— Cash .. .. .. .. .. 128 1 2 Investments .. .. .. .. .. 1,000 0 0 .. 1,128 1 2 1,147 11 2 1,147 11 2 New Zealand Reparation Estates. Balance, 1st April, 1937 .. .. .. .. .. 232 13 8 Amounts received at Apia, to be repaid at Wellington .. .. .. .. 878 12 11 • .. 878 12 11 Amounts repaid at Wellington .. .. .. 1,075 6 7 .. 1,075 6 7 Balance, 31st March, 1938 .. .. .. .. .. 36 0 0 1,111 6 7 1,111 6 7 New Zealand University Endowment, Westland. Balance, 1st April, 1937— Cash .. .. .. .. 1,247 14 5 Investments .. .. .. .. 2,300 0 0 .. 3,547 14 5 Bents from lands reserved under the University Endowment Act, 1868, for disposal under section 35 of the New Zealand University Act, 1908 .. .. .. .. 112 17 2 Interest on investments .. .. .. 92 0 0 Administration expenses under— New Zealand University Act, 1908, sections 34 and 35 .. .. .. .. .. 5 12 10 .. 5 12 10 Balance, 31st March, 1938— Cash .. .. .. .. .. 1,446 18 9 Investments .. .. .. .. .. 2,300 0 0 .. 3,746 18 9 3,752 11 7 3,752 11 7 North Island Experimental Dairy School. Balance, 1st April, 1937— Cash .. .. .. .. .. 3,099 14 5 Investments .. .. .. .. 8,500 0 0 .. 11,599 14 5 Receipts from lands under Reserves and Crown Lands Disposal and Enabling Act 1896, section 8, and Waimate Agricultural Reserve Dairy School Act, 1906—Rents .. 201 5 0 Interest on investments . . .. .. 340 0 0 .. 541 5 0 i Administration expenses under Land Laws Amendment Act, 1927 section 4.. .. .. 10 1 4 Transfer to Vote " Agriculture," being recovery of grant to the Dairy Research Institute .. .. .. .. .. 530 0 0 .. 54t) 1 4 Balance, 31st March, 1938— Cash .. .. .. .. .. .. 3,100 18 1 Investments .. .. .. .. .. 8,500 0 0 .. 11,600 18 1 12,140 19 5 12,140 19 5

B.—l [Pt. IB

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS-continued.

39

I I ~~ I : Particulars of Particulars of Total Receipts Total Disbursement: Receipts. i Disbursements. \ for Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Official Assignees' Balances. Balance, 1st April, 1937 .. .. .. .. .. 10,671 0 0 Excess funds lodged to Public Account by Official Assignees .. .. .. 19,513 14 9 .. 19,513 14 9 Repayments to Official Assignees .. .. .. 18,119 14 9 .. 18,119 14 9 Balance, 31st March, 1938 .. .. .. .. .. 12,065 0 0 30,184 14 9 30,184 14 9 Oechabd-tax Act, 1927. Balance, 1st April, 1937— Tax levied for general purposes .. .. 1,309 13 10 Tax levied for protection from fireblight — Christchurch .. .. ' .. 26 2 2 Gisborne . . .. .. .. 12 16 0 Marlborough .. .. .. 19 7 0 Rangiora .. .. .. .. 10 19 0 .. 1,378 18 0 Section 3, tax levied for general purposes .. 2,178 13 9 Section 4, tax levied for protection from fireblight— Christchureh .. .. .. .. 31 13 6 Gisborne .. .. .. .. 12 19 8 Marlborough .. .. .. .. 16 9 3 Rangiora .. .. .. .. 12 3 3 Waimea .. .. .. .. 441 2 0 .. 2,693 15 Section 6, expenses of collection and administration transferred to Vote " Agriculture " — Tax levied for general purposes . . .. .. 558 6 4 Tax levied for protection from fireblight — Christchurch .. .. .. .. 7 6 6 Gisborne .. .. .. .. .. 3 13 0 Marlborough .. .. .. .. 2 16 6 Rangiora .. .. .. .. .. 3 14 6 Section 7, tax levied for general purposesPayment to New Zealand Fruitgrowers' Federation, Ltd. .. .. .. .. 850 0 0 Transfer to Vote " Scientific and Industrial Research" .. .. .. .. .. 656 15 10 Section 8, fireblight— Payments to Fireblight Committees— Christchurch .. .. .. . . 50 9 2 Gisborne .. ..' .. .. .. 11 9 5 Marlborough .. .. .. .. 17 2 9 Rangiora .. .. .. .. .. 19 7 9 .. 2,181 1 9 Balance, 31st March, 1938 — Tax levied for general purposes .. .. .. 1,423 5 5 Tax levied for protection from fireblight— Gisborne .. .. .. .. .. 10 13 3 Marlborough .. .. .. .. 15 17 0 Waimea . . .. .. .. .. 441 2 0 .. 1,890 17 8 4,071 19 5 4,071 19 5 Payments through the High Commissioner. Balance, 1st April, 1937 .. .. .. .. .. 206,231 0 0 Amounts remitted to the High Commissioner for payment on behalf of various persons .. 1,516.521 9 1 .. 1,516,521 9 1 Payments by the High Commissioner .. .. 1,488,090 4 2 .. 1,488,090 4 2 Balance, 31st March, 1938 .. .. .. .. .. 234,662 4 11 1,722,752 9 1 1,722,752 9 1

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 3 7-193 8.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS-continued.

40

Particulars of Particulars of Total Receipts Total Disbursement* Receipts. Disbursements. . for Year. for Year. 1 £ s. d. £ s. d. £ s. d. £ a. d. Promotion of Health Fund. j Balance, 1st April, 1937 .. .. .. .. .. 384 11 Receipts from sale of Charity stamps .. 13,998 5 2 Donations .. .. .. .. 0 5 6 .. 13,998 10 8 Transfer to Vote " Health " under section 34 (3), Finance Act, 1929 .. .. .. .. 3,557 2 6 o Kg , ? O fi Balance, 31st March, 1938 .. .. .. .. .. 10.825 9 3 14,382 11 9 14,382 11 9 Public Service Association Account. Amounts deducted from salaries for subscriptions to Public Service Association .. 3,818 8 3 .. 3,818 8 3 Payments to Public Service Association .. ,. 3,254 7 11 Commission transferred to " Other receipts, Miscellaneous" .. .. .. .. 60 17 9 .. 3,315 5 8 Balance, 31st March, 1938 .. . . .. .. .. 503 2 7 3,818 8 3 3,818 8 3 Receipts by the High Commissioner for Payment in New Zealand. Balance, 1st April, 1937 .. .. .. .. .. 919 5 0 Amounts received by High Commissioner for payment to various persons and bodies .. 48,493 13 8 .. 48,493 13 8 Payments in New Zealand .. .. .. 38,280 11 8 — .. 38,280 11 8 Balance, 31st March, 1938 .. .. .. .. .. 11,132 7 0 49,412 18 8 49,412 18 8 Remittances to Immigrants. Amounts paid in for remittance to immigrants through the High Commissioner .. .. 10 12 (i .. 10 12 6 Amounts remitted to immigrants through the High Commissioner .. .. .. .. 1000 —— .. 10 0 0 Balance, 31st March, 1938 .. .. .. .. .. 0 12 6 10 12 6 10 12 6 j : i , : , i Samoan Loan Sinking Fund Account. Balance, 1st April, 1937 .. .. .. .. .. 0 14 1 Sinking Fund contribution from Samoan Treasury under — " Finance Act, 1932 (No. 2), section 4(2) (a) .. 2,701 1 0 Finance Act, 1932 (No. 2), section 4 (2) (6) .. 1,547 16 8 .. 4,248 17 8 Finance Act, 1932 (No. 2), section 4— Amounts transferred to Loans Redemption Account for the redemption of 4|-per-cent. loan issued under Finance Act, 1921-22, section 26 — Redeemed and cancelled as from 15th July, 1937— To mature 19th March, 1952 .. .. 4,245 0 0 .. 4,245 0 0 Balance, 31st March, 1938 .. .. .. .. .. 4 11 9 4,249 11 9 4,249 II 9 I ..,. __. ..__ ... _..

8.--1 [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

6—B. 1 [Pt. ll].

41

Particulars of Particulars of Total Receipts Total Disbursements Ueceipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ a. d. £ s. d. Samoan Notes Security Account. Balance, 1st April, 1937 — Investments .. .. .. ..I .. .. 32,000 0 0 Interest on investments .. .. .. I 1,280 0 0 .. 1,280 0 0 Transferred to Samoan Treasury Account— Interest on investments .. .. .. 1,280 0 0 2 280 0 0 Balance, 31st March, 1938— Investments .. .. .. .. .. .. .. 32,000 0 0 33,280 0 0 j 33,280 0 0 Samoan Treasury Account. Balance, 1st April, 1937 — Cash .. .. .. .. .. 6,425 10 1 j Investments .. .. .. .. 25,039 6 1 .. 31,464 16 2 .. Amounts received on behalf of the Samoan Treasury .. .. .. .. 8,921 6 5 Interest on investments .. .. .. 961 18 3 Interest on investments of the Samoan Notes Security Account .. .. .. 1,280 0 0 Repayment in Wellington of amounts paid to New Zealand Reparation Estates in Apia .. 58,000 0 0 .. 69,163 4 8 Payments made on behalf of the Samoan Treasury .. .. .. .. .. 44,229 15 6 Interest paid on loans from New Zealand Government .. .. .. .. .. 5,311 10 5 Sinking Fund Contribution on loans .. .. 4,248 17 8 Repayment of loan from New Zealand Government .. .. .. .. .. 5,500 0 0 .. 59,290 3 7 Balance, 31st March, 1938— Cash .. .. .. .. .. .. 8,298 11 2 Investments .. .. .. .. .. 33,039 6 1 .. 41,337 17 3 100,628 0 10 100,628 0 10 Silver and Bronze Coin Account. Balance of Silver and Bronze Coin Account transferred .. .. .. .. 987,678 3 5 .. 987,678 3 5 Balance, 31st March, 1938— Cash .. .. .. .. .. .. 277,678 3 5 Investments .. .. .. .. .. 710,000 0 0 ■ — .. 987,678 3 5' 987,678 3 5 987,678 3 5 Taranaki Scholarships Endowment Account. Balance, 1st April, 1937 .. .. .. .. .. 459 2 10 Rents .. .. .. .. .. 966 6 10 — .. 966 6 10 Payments to Public Trustee in terms of section 22, New Zealand University Amendment Act, 1914 .. .. .. .. 918 7 0 Administration expenses under section 4, Land Laws Amendment Act, 1927, and section 31 (2), Land Laws Amendment Act, 1929 .. .. 48 6 4 ' .. 966 13 4 Balance, 31st March, 1938 .. .. .. .. .. 458 16 4 1,425 9 8 1,425 9 8

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

42

Particulars of Particulars of Total Receipts Total Disbursements Receipts. Disbursements. for Year. for Year. £ s. d. £ s. d. £ s. d. £ s .d. Taukanga Educational Endowment Reserves Act, 1896. Rents .. .. .. .. .. 268 0 11 .. 268 0 11 Transfer to Vote " Education " in terms of section 7, Tauranga Educational Endowment Reserves Act, 1896 .. .. .. 268 0 11 268 0 11 268 0 11 268 0 11 Tobacco Research Association Account. Levies .. .. .. .. .. 840 13 0 .. 840 13 0 Transfer to Vote " Scientific and Industrial Research," being recovery of expenditure on tobacco research .. .. .. .. 326 12 9 ., 326 12 9 Balance, 31st March, 1938 .. .. .. .. .. 514 0 3 840 13 0 840 13 0 Trustee Act, 1908. Balance, 1st April, 1937 .. .. .. .. .. 8,405 6 0 .. Receipts under section 66 of the Act . . 188 19 4 .. 188 19 4 Disbursements .. .. .. .. .. 599 2 11 .. 599 2 11 Balance, 31st March, 1938 .. .. .. .. .. 7,995 2 5 (Details on separate statement.) 8,594 5 4 8,594 5 4 j Unclaimed Earnings. Balance, 1st April, 1937 .. .. .. .. .. 1,067 19 1 Workmen's earnings unclaimed and paid to Public Account " .. .. .. 1,578 12 5 .. 1,578 12 5 Amounts paid to claimants .. . . . . 886 9 0 Amount transferred to Miscellaneous Revenue (unclaimed) .. .. .. .. . . 495 9 4 .. 1,381 18 4 Balance, 31st March, 1938 .. .. .. .. .. 1,264 13 2 2,646 11 6 2,646 11 6 Unpresented Cheques. • Balance, 1st April, 1937 .. .. .. .. .. 293 14 2 Cheques unpresented and paid to Public Account .. .. .. .. 276 9 0 .. 276 9 0 Amounts paid to claimants .. .. . . 88 1 7 Amount transferred to Miscellaneous Revenue (unclaimed) .. .. .. .. . . 108 0 2 . . 196 1 9 Balance, Slat March, 1938 .. .. .. . . .. 374 1 5 570 3 2 570 3 2 Victoria College Endowments Deposit Account. Balance, 1st April, 1937 .. .. .. .. .. 27 13 4 Rents under sections 38 and 39, Victoria i College Act, 1905 .. .. .. 54 3 6 - .. 54 3 6 Administration expenses under section 39, Victoria College Act, 1905 .. .. .. 2 14 2 Pavment to Victoria College .. .. .. 64 17 2 .. 67 11 4 i Balance, 31st March, 1938 .. .. .. .. .. 14 5 6 81 16 10 81 16 10

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 19 37-193 8.

STATEMENT of RECEIPTS and DISBURSEMENTS of DEPOSIT ACCOUNTS— continued.

43

I Particulars of : Particulars oi Total Receipts Total Disbursements ■ Beceipts. ; Disbursements. ior Year. for Year. £ s. d. £ s. d. £ s. d. £ s. d. Weraroa Agricultural Endowment Account. Revenue Account. Balance, 1st April, 1937 .. .. .. .. .. 6,34118 5 Receipts under section 12, Reserves and other Lands Disposal Act, 19.28—Rents .. 1,847 10 7 Interest on investments . . .. . . 24 0 0 .. 1,871 10 7 Administration expenses under section 4, Land Laws Amendment Act, 1927 . . . . 91 5 0 .. 91 5 0 Balance, 31st March, 1938 .. .. .. .. .. 8,122 4 0 8,213 9 0 8,213 9 0 i i Wheat Research Levies. Balance, 1st April, 1937 .. .. .. .. .. 491 8 3 Levies received pursuant to Finance Act, 1927 (No. 2), section 27 (1), for research in connection with wheat and flour.. .. 2,438 11 9 .. 2,438 11 9 Amount transferred to Vote " Scientific and Industrial Research" in terms of the Finance Act, 1927 (No. 2), section 27 (1) .. .. 2,650 13 9 .. 2,650 13 9 Balance, 31st March, 1938 .. .. .. .. .. 279 6 3 2,930 0 0 2,930 0 0 Wooi, Industry Promotion Act, 1936. Balance, 1st April, 1937 .. .. .. .. .. 4,286 18 10 Levy on export .. .. .. .. 21,009 11 4 .. 21,009 11 4 Payments to committee .. .. .. .. 17,391 6 2 Transfer to Vote " Customs." Cost of collection, &c. .. .. .. .. .. 175 13 6 .. 17,566 19 8 Balance, 31st March, 1938 .. .. .. .. .. 7,729 10 6 25,296 10 2 25,296 10 2 Wool Manufacturers Research Account. Levies .. .. .. 1,250 0 0 .. 1,250 0 0 Transfer to Vote " Scientific and Industrial Research," being recovery of expenditure on wool research .. .. .. .. 489011 489 0 11 Balance, 31st March, 1938 . . .. .. .. .. 760 19 1 1,250 0 0 1,250 0 0

B.—l [Pt. ll]

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1938, with Particulars of the BALANCE at CREDIT in the DEPOSIT ACCOUNT on that Date. (Published in Terms of Section 72 of the Trustee Act, 1908.)

PUBLIC ACCOUNTS, 1937-1938.

44

RECEIPTS. DISBURSEMENTS. £ s. d. £ s. d. 1937. £ s. d. £ a. d. 1937. Balance on 1st April, 1937 .. .. .. .. 8,405 6 0 April 15 Estate of Laura S. Martin .. .. .. 400 0 0 May 10 Estate of Duncan McLean .. .. .. .. 168 0 11 October 26 „ John Walsh and Bridget Walsh .. .. 199 2 11 1938. 1938. 599 2 11 March 31 „ John Stephen Barrett .. .. .. .. 20 18 5 March 31 Balances on 31st March, 1938— Estate of Susan Smallwood .. .. .. 93 10 0 ,, J. Matheson and H. Gracie .. .. 414 3 3 „ Mary McKay .. .. .. 43 3 10 William Tattley .. .. .. 45 1 5 Barthia Wilkie .. .. .. 287 11 1 Robert Miller .. .. .. 22 4 7 „ Paora Parau and W. R. Miller .. .. 23 0 0 „ Francis Humphreys Heighway .. 46 12 5 „ George Moore .. .. .. 2,414 0 0 Richard Galway .. .. ' .. 836 13 9 John Burk .. .. .. .. 74 7 10 ,, Geoffrey Arthur Harney .. .. 44 15 3 John Hewitt .. .. .. 162 12 0 Mark Earl .. .. .. .. 150 0 0 Edward Thurlow Field .. .. 24 8 1 Michael McKey .. .. .. 1,124 12 8 „ Martha Robinson .. .. .. 38 17 11 John Bealy .. .. .. .. 49 17 1 ,, Ernest Groome Gresham .. .. 23 1 8 ,, Bartholomew Hannan .. .. 185 2 10 Patrick O'Rourke .. .. .. 191 3 1 „ William Patrick Molloy .. .. 103 3 0 „ William A. Chandler .. .. .. 1 19 1 „ George Brown .. .. .. 46 10 8 „ George Baker .. .. .. 737 11 2 „ Duncan McLean .. .. .. 168 0 11 „ John Stephen Barrett .. .. 20 18 5 Moanatairi Extended Gold-mining Co. .. .. 16 7 8 Direct Supply Co., Ltd., Auckland (in liquidation).. 33 5 10 Wellington-Manawatu Railway Co., Ltd. .. 95 9 8 Inglewood Oil-boring and Prospecting Co., Ltd. .. 21 5 0 Southland Woollen Mills, Ltd. (in liquidation) .. 38 2 4 William Baker Fisher Bush Nursing Fund Trust .. 417 9 11 7,995 2 5 Total .. .. .- .. .. £8,594 5 4 Total .. .. .. .. .. £8,594 5 4

B.—l [Ft. ll].

PUBLIC ACCOUNTS, 1937-193 8.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1938.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of IMPRESTS of the PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING as at the 31st March, 1938, showing the SERVICES for which they were issued.

PUBLIC WORKS FUND.—ELECTRIC SUPPLY ACCOUNT. STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS for the FINANCIAL YEAR ended 31st March, 1938.

45

Abmy Department :— £ s. d. £ s. d. £ s. d. Sale of Land .. .. .. . . . . .. 39 17 3 Education Department : — Refund of amounts overclaimed on school buildings .. 145 2 1 Sale of surplus and obsolete stores .. .. .. 267 6 0 412 8 1 Department of Labour: — Recovery of immigration passage-money .. .. .. 144 4 0 Department of Lands and Survey : — Recovery of Native Land Settlement expenditure— Survey liens .. .. .. .. .. 9,239 12 2 Repayment of advances in respect of village-homestead settlement lands .. .. .. .. .. 145 0 0 Sale of — Land and buildings .. .. .. .. 12 5 6 Sui'plus and obsolete stores .. .. .. 15 0 0 9,411 17 8 Mines Department : — Instalment on loan to Thames Borough Council on account of pumping plant .. .. . . . . .. 1,140 12 7 Native Department :— Recovery of— Amount debited in error to Part I, Native Land Amendment Act, 1936 .. .. .. .. 67 9 4 Amount not chargeable to Ranana Development Scheme j 0 10 0 Repayment of advances — To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. .. .. .. 42 1 3 To Native Trustee, under section 521, Native Land Act, 1931 .. .. .. .. . . .. 24,743 13 6 Under section 48, Native Land Amendment Act, 1936 164 15 2 25,018 9 3 Public Works Department : — Allocation of general " departmental" administration expenditure in accordance with Cabinet decision — For the year 1936-37— Electric Supply Account .. .. .. 19,489 0 0 Contribution towards cost of Waitangi Wharf, Chatham Islands .. .. .. .. .. .. 200 0 0 Instalments on loans to — Eastbourne Borough Council .. .. .. 135 19 3 Inter-Wanganui River Board .. .. .. 50 0 0 Otanomomo. River Board .. .. .. .. 45 7 4 Taieri River Trust .. .. .. .. 479 18 11 Taupiri Drainage Board .. .. .. .. 91118 Sale of— Land and buildings 39,242 15 1 Surplus and obsolete stores .. ■ . ■. 18 18 1 59,753 10 4 £95,920 19 2

Public Works Fund :— General Purposes Account — £ s. d. Vote —Telegraph Extension .. .. .. .. .. .. .. 308 15 6 —Settlement of Unemployed Workers .. .. .. .. .. £71 10 4 —-Native Land Settlement .. .. .. .. .. .. 305 14 9 General Services .. .. .. .. .. .. .. .. .. 70,213 18 0 £71,099 18 7

£ s. d. Sale of land and buildings .. .. .. .. .. .. .. .. j 422 3 2

B.—l [Ft. ll].

PUBLIC ACCOUNTS, 1937-1938,

PUBLIC WORKS FUND.—ELECTRIC SUPPLY ACCOUNT. STATEMENT of DISBURSEMENTS for the YEAR ended 31st March, 1938.

DISCHARGED SOLDIERS SETTLEMENT ACCOUNT. STATEMENT of DISBURSEMENTS for the Year ended 31st March, 1938.

46

Gross. Credits. Net. £ s. d. £ s. d. £ s. d. Vote — Development of Water-power .. .. .. 1,037,062 4 10 29,096 13 3 1,007,965 11 7 Interest and other Charges on Loans and Capital Liability— Finance Act (No. 2), 1932, section 5 (2) — Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. .. 517,456 7 4 .. 517,456 7 4 New Zealand Loans Act, 1932, section 62 (4) — Recoupment of stamp duty in transfers of New Zealand Consolidated Stock .. .. .. .. 134 11 0 . . 134 11 0 New Zealand Loans Act, 1932, section 15 (3) — Costs, charges, and expenses of conversion of loans — Premiums on conversion . . .. . . 33 17 9 .. 33 17 9 New Zealand Loans Act, 1932, section 24 (2) — Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 3,160 12 4 .. 3,160 12 4 520,785 8 5 .. 520,785 8 5 £1,557,847 13 3 £29,096 13 3 £1,528,751 0 0

Gross. Credits. Net. Vote— £ s. d. £ s. d. £ s. d. Expenses of Management of Properties .. .. 24,729 17 0 .. 24,729 17 0 Advances .. .. .. .. .. .. 5,323 4 10 .. 5,323 4 10 Suspense Account (Amounts allocated) .. .. .. 11,185 7 2 .. 11,185 7 2 Refund to Consolidated Fund of Moneys paid in respect of Advances obtained by Hypothecation of Securities — Interest .. .. '. . .. .. .. 54,258 18 1 .. 54,258 18 1 Principal .. .. .. .. .. .. 2,700,000 0 0 .. 2,700,000 0 0 Stock acquired in exchange for Mortgages and other Securities transferred to State Advances Corporation in terms of Section 38(1) of the State Advances Corporation Act, 1934-35 .. .. .. .. .. .. 8,760,000 0 0 .. 8,760,000 0 0 Contingent Liability of the State Advances Corporation to the Crown, being difference between value of Mortgages and other Securities taken over and the Stock issued to ; the Minister of Finance in terms of Section 38 (2) of the State Advances Corporation Act, 1934-35 .. .. 2,766,050 5 2 .. 2,766,050 5 2 14,280,309 3 3 .. 14,280,309 3 3 Interest and other Charges on Loans and Capital Liability— Finance Act, 1932 (No. 2), Section 5 (2)— Interest paid to Consolidated Fund on account of ■ capital liability .. .. .. .. 103,876 0 0 .. 103,876 0 0 New Zealand Loans Act, 1932, Section 24 (2)— Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 77 16 3 .. 77 16 3 ;,■■■.. 103,953 16 3 103,953 16 3 Balance of Account transferred to Loans Redemption Account 539,192 6 8 .. 539,192 6 8 £14,964,693 15 2 .. £14,964,693 15 2 |_ - °"° "■' "— " ■' °—' " ■ " 1

B.—l [Pt; ll]

PUBLIC ACCOUNTS, 19 3 7-1938.

EMPLOYMENT PROMOTION FUND. STATEMENT of DISBURSEMENTS for the YEAR ended 31st March, 1938.

47

I Gross. Credits. Net, £ s. d. £ s. d. £ s. d. Administration Expenses .. .. .. .. 235,000 0 0 .. 235,000 0 0 Employment Promotion Act, 1936, Section 34: — Grants and payments — Grants under section 36— Promotion of full-time employment, &c. .. 2,552,19115 2 23,638 17 7 2,528,552 17 7 Payments under section 35— Assistance to Industries, &c. .. .. 33,323 2 3 4,203 18] 29,120 0 7 Payments under section 38 — Purchase of food and clothing .. .. 9,327 19 2 1,764 8 8 j 7,563 10 6 2,594,842 16 7 29,606 7 11 2,565,236 8 8 Loans— Loans under section 35— Industries .. .. .. .. .. 29,424 19 9 .. 29,424 19 9 Loans under section 36 — Land development .. .. .. .. 13,344 3 9 1,002 7 6 12,341 16 3 42,769 3 6 1,002 7 6 41,766 16 0 Allowances — Allowances under section 37 — Sustenance allowances .. .. .. 1,349,161 10 11 .. 1,349,161 10 11 Allowances under section 38 — Bonuses to workers, &c. .. .. .. 49,547 11 3 1,256 15 8 | 48,290 15 7 1,398,709 2 2 1,256 15 8 J 1,397,452 6 6 £4,271,321 2 3 ! £31,865 11 1 ;£4,239,455 11 2

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

LAND FOR SETTLEMENTS ACCOUNT.

STATEMENT of the RECEIPTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1938.

48

Sales and Capital Receipts : — £ s. d. £ s. d. Sales of Land, — Estates.. .. .. .. .. .. .. .. 142,446 8 7 Hutt Valley Lands Settlement Act, 1925, Section 11 (1) .. .. 76,703 6 8 Land Laws Amendment Act, 1929, Section 8 (1) —Receipts from land developed under Section 6 of the Act .. .. .. .. 1,970 7 10 Land Act, 1924, Section 208—Capital value of land .. .. .. 2,882 13 2 Land Act, 1924, Section 20—Crown lands .. .. .. .. 129,283 5 6 Land Act, 1924, Section 302 (10) —Land excluded from the National Endowment .. .. .. .. .. .. .. 15,663 14 10 Repayment of Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. .. 376 9 11 Land Laws Amendment Act, 1929 — Section 8 (lJReoeipts in respect of advances under Section 7 of the Act .. 21,301 13 8 Section 16 — Receipts in respect of advances under Section 14 of the Act .. 4,144 17 1 Land for Settlements Act, 1925, Section 47—Finance Act, 1932 (No. 2), Section 14 .. .. .. .. .. .. 52 4 7 394,825 1 10 Rents ahd Interest : — Rents, &c, — Receipts derived from estates— Rents .. .. .. .. .. .. . . 440,595 16 0 Interest on sales .. .. .. .. .. .. 22,155 17 7 Hutt Valley Lands Settlement Act, 1925, Section 11 (1)— Rents 147 3 11 Interest on sales .. .. .. .. .. .. 5,787 3 2 Land Laws Amendment Act, 1929— Section 8(1)— Receipts from lands developed under Section 6 of the Act — Rents , 4,431 17 8 Interest on sales .. .. .. .. .. .. 580 10 1 Interest on Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. . . 271 15 9 Land Laws Amendment Act, 1929 — Section 8 (1) Receipts in respect of advances under Section 7 of the Act . . 6,908 17 3 Section 16— Receipts in respect of advances under Section 14 of the Act . . 975 4 3 Land for Settlements Act, 1925, Section 47 — Finance Act, 1932 (No. 2), Section 14 .. .. .. .. 158 18 1 482,013 3 9 Sales of Pkodtjce, Live-stock, and Miscellaneous Receipts : — Estates, — Seasonal farming receipts .. .. .. .. .. 14,536 0 0 Miscellaneous .. .. .. .. .. .. .. 2,231 5 8 Land Laws Amendment Ad, 1929, — Section 6— Seasonal farming receipts .. .. .. .. .. 13,951 16 0 Miscellaneous receipts .. .. .. .. .. .. 5,581 10 4 Section 13 —■ Seasonal farming receipts .. .. .. .. .. 49,941 5 9 Miscellaneous receipts .. .. .. .. .. .. 13,037 3 4 99,279 1 1 Finance Act, 1932, Section 11 (2) (a) :— Receipts from Hutt Valley Settlement Lands applied towards purchasemoney expended for the acquisition of land subject to the Hutt Valley Lands Settlement Act, 1925, or in respect of the preparation of the land for disposal •• ■• 80,689 14 7 Interest on Investments .. .. .. .. .. . .. 8,145 19 1 Total .. .. .. ■■ .. •• •■ £1,084,953 0 4

B.—l [Fγ. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the DISBURSEMENTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1938.

7—P). 1 [FT. ll].

49

Vote :— £ s. d. £ s. d. Land for Settlements .. .. .. .. .. .. .. 266,520 10 1 j Interest and othek Charges on Loans and Capital Liability,— Land Laws Amendment Act, 1926, Section 13— Interest on amount paid into Land for Settlements Account as capital proceeds from sale of Crown lands .. . . .. .. 4,270 9 1 Land Laws Amendment Act, 1929, Section 47 — Interest on Crown lands declared to be subject to the Land for Settlements Act, 1925, and the former Land for Settlements Acts .. .. 8,479 9 7 Land Laws Amendment Act, 1930, Section 13— Interest on National Endowment Trust moneys paid to Consolidated Fund 3,781 6 1 Finance Act, 1930 (No. 2), Section 19 (4)~ Interest on Cheviot Estate accumulated funds paid to Consolidated Fund 18,534 3 0 Finance Act, 1932 (No. 2), Section 5 (2)— Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. .. .. .. .. .. 423,143 8 8 New Zealand Loans Act, 1932 — Section 24 (2)— Recoupment to Consolidated Fund of management charges of New Zealand Government securities .. .. .. .. 1,616 15 4 Section 62 (4)— Recoupment of Stamp Duty on Transfers of 4J per cent. 1944 Stock 6 5 6 459,831 17 3 EXPENDITUEE CHARGED ON PROCEEDS OF SALES OF LANDS, — Grown Lands — Sales under Land Act, 1924, Section 20 — Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds of sales of Crown lands .. .. .. .. 50 15 2 Reserves and other Lands Disposal Act, 1934, Section 14 (2) — Purchase of land for Public Domain from proceeds of realization of Reserves in the Fendalton Riding of the Waimairi County . . 300 0 0 Finance Act, 1932 (No. 2), Section 6 — Payment to Railway Department, being value of old station-site, Auckland .. .. .. .. .. .. .. 115,000 0 0 Recoupment of deteriorated lands interest in Crown lands on redisposal 108 13 8 Transfer to the Small Farms Account the value of its interest in land now declared Crown lands under Section 49, Lands for Settlements Act, 1925, and Section 10 (1), Land Laws Amendment Act, 1935 .. 3,196 2 11 Finance Act, 1931 (No. 4), Section 24 (1)— Payment to Public Works Fund of value of lands set aside or acquired for the purposes of the Post and Telegraph Department but no longer required for such purpose . . . . .. .. 35,052 5 5 Native Purposes Act, 1934, Section 3 (2)— Acquisition of Native land .. .. .. .. .. 160 9 11 Land Laws Amendment Act, 1930, Section 15 (3) — Land for Settlements Act, 1925, Section 49 (1) — ♦ Settlement lands converted into ordinary Crown lands .. .. 561 19 6 Public Reserves, Domains and National Parks Act, 1928, Section 41 (2) — Improvement and development of domains from proceeds sales of area (Hamilton Domain) .. . . .. .. .. 20 0 0 Purchase of land for purpose of a domain or for the improvement and development of domains (Waihi Domain Board) .. .. .. 25 0 0 154,475 6 7 National Endowment Lands — Sales under Land Act, 1924, Section 302 (10) — Land Act, 1924, Section 139 — " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds sale of National Endowment lands .. .. .. .. 14 11 8 Total .. .. .. .. .. .. .. £880,842 5 7

B.—l : Pt ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1938.

50

£ s. d. £ s. d. New Zealand Loans Act, 1932 : — Section 14, — Securities issued in conversion of Loans— Stock — Ordinary Revenue Account—Reserve Ba,nk of New Zealand— To mature 1st April, 1946 .. .. .. .. .. 25,000 0 0 Ordinary Revenue Account—State Advances Corporation of New Zealand—■ To mature 1st April, 1946 .. .. .. .. .. 15,000 0 0 Ordinary Revenue Account—Greymouth Harbour— To mature 15th May, 1957 .. .. .. .. 148,186 2 7 Public Works Fund—General Purposes Account — To mature 15th January, 1957 .. .. .. .. 2,930 0 0 To mature 15th May, 1957.. .. .. .. .. 357,940 0 0 To mature 15th December, 1958 .. .. .. .. 125,000 0 0 Public Works Fund—Electric Supply Account— To mature 15th December, 1958 .. .. .. .. 1,300,000 0 0 1,974,056 2 7 Treasury Bills— Public Works Fund —Electric Supply Account— To mature 31st July, 1937 .. .. .. .. .. 400,000 0 0 Securities issued in renewal of Loans— StockOrdinary Revenue Account —War Expenses— To mature 15th July, 1941.. .. .. .. .. 500,000 0 0 State Advances Account —Settlers Branch— To mature 15th May, 1957.. .. .. .. .. 1,650 0 0 Public Works Fund —General Purposes Account— To mature 15th January, 1957 .. .. .. .. 1,265 0 0 State Advances Account—Workers Branch — To mature 15th May, 1957.. .. .. .. .. 31,100 0 0 ■ 534,015 0 0 Treasury Bills— Public Works Fund—General Purposes Account— To mature 19th July, 1937 .. .. .. .. 925,000 0 0 To mature 19th October, 1937 .. .. .. . . 925,000 0 0 To mature 19th January, 1938 .. .. .. .. 925,000 0 0 To mature 19th April, 1938 .. .. .. .. 800,000 0 0 Public Works Fund—Electric Supply Account — To mature 31st July, 1937 ' .. .. . . . . 600,000 0 0 To mature 2nd August. 1937 .. .. . . .. 700,000 0 0 To mature 2nd November, 1937 .. .. .. .. 1,300,000 0 0 To mature 2nd February, 1938 .. .. .. .. 1,300,000 0 0 7,475,000 0 0 Section 15, — . * Securities issued in conversion of Loans— Stock — Public Works Fund—Electric-supply Account — To mature 15th June, 1955 .. .. .. .. .. 2,700 0 0 Securities issued to cover costs, charges, and expenses of conversion— StockPublic Works Fund—Electric-supply Account— To mature 15th June, 1955 . . .. .. .. .. 185 0 0 Section 40 (6) — Ordinary Stock issued in replacement of Death Duty Stock— Ordinary Revenue Account —War Expenses— To mature 15th July, 1941 .. . . .. .. .. 100 0 0 To mature 15th March, 1943 .. .. .. .. 1,095 0 0 To mature 15th February, 1946 .. .. .. .. 5,530 0 0 To mature 15th May, 1952 .. .. .. .. .. 1,915 0 0 Discharged Soldiers Settlement Account — To mature 15th June, 1955 .. .. .. .. .. 10,915 0 0 State Advances Account—Settlers Branch — To mature 15th April, 1949 .. .. .. .. .. 7,165 0 0 26,720 0 0 Section r>7, — Debentures issued in exchange for Stock — Ordinary Revenue Account —War Expenses— To mature 15th February, 1946 .. .. .. .. 120 0 0 Discharged Soldiers Settlement Account— To mature 15th June, 1955 .. .. .. .. .. 150 0 0 State Advances Account —Settlers Branch— To mature 15th April, 1949 .. .. .. . . .. 150 0 0 420 0 0 Carried forward .. .. .. .. .. .. 10,413,096 2 7

B.—l [Pt. 11;

PUBLIC ACCOUNTS, 19 3 7-1938.

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT— continued.

51

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 10,413,096 2 7 New Zealand Loans Act, 1932— continued. Section 57 —continued. Stock issued in exchange for Debentures — Ordinary Revenue Account—War Expenses— • To mature 15th .July, 1941 .. .. .. .. .. 400 0 0 To mature 15th February, 1946 .. .. .. .. 27,580 0 0 To mature 15th April, 1949 .. .. .. .. .. 18,455 0 0 To mature 15th June, 1955 .. .. .. .. .. 43,190 0 0 Public Works Fund—General Purposes Account— To mature 15th November, 1941 .. .. .. .. 3,200 0 0 To mature 15th January, 1957 .. .. .. .. 13,200 0 0 State Advances Account —Settlers Branch — To mature 15th April, 1949 .. .. .. .. .. 7,640 0 0 113,665 0 0 Stock issued in exchange for Death Duty Stock— Ordinary Revenue Account —War Expenses— To mature 15th March, 1943 .. .. .. .. 570 0 0 To mature 15th February, 1946 .. .. . . .. 300 0 0 To mature 15th May, 1952 . . .. .. . . .. 305 0 0 Discharged Soldiers Settlement Account — To mature 15th June, 1955 .. .. .. .. .. 7,650 0 0 State Advances Account —Settlers Branch — To mature loth April, 1949 .. .. .. .. .. 4,110 0 0 12,935 0 0 New Zealand Debt Conversion Aot, 1932-33 :— Section 12, — Securities issued in Conversion — Stock — Ordinary Revenue Account—War Expenses— To mature 15th February, 1946 .. .. . . .. 200 0 0 Public Works Fund—General Purposes Account— To mature 15th March, 1943 .. .. .. .. 5 0 0 205 0 0 Finance Act, 1925, Section 13 : — Amount received in respect of War Expenses to be applied in repayment of War Loans — Subsection (2), — Miscellaneous Receipts .. .. . . .. . . . . .. 15 18 0 Subsection (3), — Repatriation receipts paid in by the State Advances Office .. .. .. 5,128 12 1 Finance Act, 1937, Section 8 : — Amount received from the Public Debt Redemption Fund for redemption of Securities — StockTo mature 1st August, 1972 .. .. .. .. .. 750,000 0 0 To mature 1st August, 1975 .. .. .. .. .. 3,250,000 0 0 4,000,000 0 0 Public Revenues Act, 1926, Section 135 :— Subsection (2), — Amount received on account of New Zealand's share of German Reparations .. .. .. .. .. .. .. 5,478 3 6 Subsection (4), — Amount transferred from Ordinary Revenue Account for the redemption of loans — Cold Storage Advances Account .. .. . . . . 4 2 1 Fruit Preserving Industry Account .. .. .. .. 11,615 12 4 General Purposes Relief Account .. .. .. .. 40,000 0 0 Amount transferred from Discharged Soldiers Settlement Account for redemption of Discharged Soldiers Settlement loans .. .. 539,192 6 8 Amount received from Main Highways Account for redemption of Main Highways loans .. .. .. .. .. .. 99,992 0 0 Amount received from State Advances Office for redemption of securities at or before maturity— Settlers Branch . . .. . . .. ■ . .. 40,365 14 11 Rural Advances Branch .. .. .. .. .. 31,500 0 0 Miscellaneous Branch.. .. .. -. .. .. 19,480 5 7 Amount received from the British Phosphate Commission for the redemption of Nauru and Ocean Islands Securities in terms of Section 13 (4) of the Finance Act, 1932 . . . . .. 30,892 2 2 Amount received from Samoan Loan Sinking Fund Account for redemption before maturity of securities issued in respect of Samoan Loan Suspense Account .. .. .. .. 4,245 0 0 Amount received from Samoan Treasury Account for redemption of loans .. .. .. .. .. .. .. 500 0 0 Amount received from the Public Trustee on account of Sinking Fund moneys held in respect of Greymouth Harbour loans .. .. 111,813 17 5 Amount received from the sale of State Advances Corporation Stock .. 3,250,000 0 0 Repayment of capital moneys advanced under Repatriation Act, 1918 3,553 9 7 — 4,183,154 10 9 Total .. .. .. .. .. .. £18,733,678 6 11

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-1938.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1938.

52

£ s. d. £ s. d. New Zealand Loans Act, 1932 : — Section 14, — Securities converted — StockOrdinary Revenue Account—Grejonoutb Harbour— To mature 14th July, 1952 .. .. .. .. 148,186 2 7 Ordinary Revenue Account —Reserve Bank of New Zealand— To mature 1st April, 1946 .. .. .. .'. .. 24,793 15 0 Ordinary Revenue Account —State Advances Corporation of New Zealand — To mature 1st April, 1946 .. .. .. .. .. 12,020 0 0 Public Works Fund—General Purposes Account — To mature 15th January, 1940 .. .. .. .. 2,930 0 0 To mature 15th November, 1941. .. .. .. .. 337 , 940 0 0 To mature 15th August, 1957 .. .. .. .. 20,000 0 0 545,869 17 7 Treasury Bills— Public Works Fund—General Purposes Account— To mature 19th January, 1938 .. .. .. .. 125,000 0 0 Public Works Fund—Electric Supply Account — To mature 31st July, 1937 .. .. .. .. 400,000 0 0 To mature 2nd February, 1938 .. ... .. .. 1,300,000 0 0 1,825,000 0 0 Loans renewed at maturity — Stock — Ordinary Revenue Account—War Expenses— Matured 15th April, 1937 .. .. .. .. .. 500,000 0 0 State Advances Account —Settlers Branch — Matured 1st September, 1937 .. .. .. .. 1,850 0 0 State Advance Account —Workers Branch — Matured 1st September, 1937 .. .. .. .. 31,100 0 0 532,750 0 0 Death Duty Stock matured under Section 40 (3) — Public Works Fund —General Purposes Account — To mature 15th January, 1957 .. .. .. .. .. 1,265 0 0 Treasury Bills — Public Works Fund —General Purposes Account — To mature 19th April, 1937 .. .. .. .. 925,000 0 0 To mature 19th July, 1937 .. .. .. .. 925,000 0 0 To mature 19th October, 1937 .. .. . . . . 925,000 0 0 To mature 19th January, 1938 .. .. .. .. 800,000 0 0 Public Works Fund—Electric Supply Account — To mature 1st May, 1937 .. ., .. .. .. 1,300,000 0 0 To mature 31st July, 1937.. .. .. .. .. 600,000 0 0 To mature 2nd August, 1937 .. .. .. .. 700,000 0 0 To mature 2nd November, 1937 .. .. .. .. 1,300,000 0 0 7,475,000 0 0 Section 15, — Securities converted— Debentures — Public Works Fund—Electric Supply Account— To mature 1st June, 1950 .. .. .. .. .. 950 0 0 To mature 29th April, 1956 .. .. .. .. 1,750 0 0 2,700 0 0 Premiums on Conversion — Public Works Fund—Electric Supply Account .. .. . . .. 185 0 0 Section 40 (6), — Death Duty Stock replaced by ordinary Stock— Ordinarv Revenue Account—War Expenses— To mature 15th July, 1941 .... . . .. 100 0 0 To mature 15th March, 1943 .. .. .. .. 1,095 0 0 To mature 15th February, 1946 .. .. .. .. 5,530 0 0 To mature 15th May, 1952 .. .. .. .. .. 1,915 0 0 Discharged Soldiers Settlement Account— To mature 15th June, 1955 .. .. .. .. .. 10,915 0 0 State Advances Account —Settlers Branch — To mature 15th April, 1949 .. .. .. .. .. 7,165 0 0 26,720 0 0 Section 57, — Stock exchanged for Debentures— Ordinary Revenue Account —War Expenses— To mature 15th February, 1946 .. . . .. .. 120 0 0 Discharged Soldiers Settlement Account— To mature 15th June, 1955 .. .. .. .. .. 150 0 0 State Advances Account —Settlers Branch — To mature 15th April, 1949 .. .. .. .. .. 150 0 0 420 0 0 Carried forward .. .. .. .. .. .. 10,409,909 17 7

B.—l [Pγ. ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT— continued.

53

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 10,409,909 17 7 New Zealand Loans Act, 1932 — continued. Section 57, —'continued Securities exchanged for ordinary Stock— Debentures — Ordinary Revenue Account —War Expenses— To mature loth July, 1941 .. . . .. . . 400 0 0 To mature 15th February, 1946 .. .. .. .. 27,580 0 0 To mature 15th April, 1949 .. .. .. . . 18,455 0 0 To mature 15th June, 1955 .. .. .. .. 43,190 0 0 Public Works Fund—General Purposes Account— j To mature 15th November, 1941 .. .. .. .. 3,200 0 0 To mature 15th January, 1957 .. .. .. .. 13,200 0 0 State Advances Account —Settlers Branch— To mature 15th April, 1949 .. .. .. .. 7,640 0 0 113,665 0 0 Death Duty Stock— Ordinary Revenue Account —War Expenses— To mature 15th March, 1943 .. .. .. .. 570 0 0 To mature 15th February, 1946 .. .. .. .. 300 0 0 To mature 15th May, 1952.. .. .. .. .. 305 0 0 Discharged Soldiers Settlement Account — To mature 15th June, 1955 .. .. .. .. 7,650 0 0 State Advances Account —Settlers Branch— To mature 15th April, 1949 .. .. .. .. 4,110 0 0 12,935 0 0 Section 58, — Securities redeemed before maturity— Stock — Ordinary Revenue Account —Nauru and Ocean Islands— To mature 15th January, 1957 .. .. .. .. 39,675 0 0 Ordinary Revenue Account —Greymouth Harbour — To mature 14th July, 1952 .. .. .. .. 111,813 17 5 Samoan Loan Suspense Account — To mature 15th December, 1958 . . .. .. . . 4,245 0 0 State Advances Account —Settlers Blanch — To mature 15th January, 1957 .. .. .. .. 853,211 0 0 To mature 15th May, 1957.. .. .. .. .. 652,609 0 0 To mature 15th August, 1957 .. ... .. .. 37,690 0 0 State Advances Account —Workers Branch— To mature 15th June, 1958 .. .. .. .. 878,750 0 0 State Advances Account —Local Authorities Branch — To mature 15th March, 1959 .. .. .. .. 827,740 0 0 3,405,733 17 5 Securities redeemed at maturity — Stock— Main Highways Account — Matured 1st September, 1937 .. .. .. .. 2,100 0 0 State Advances Account—Settlers Branch — Matured 1st February, 1936 .. .. .. .. 100 0 0 ■ 2,200 0 0 Death Duty Stock matured under section 40 (3) — Main Highways Account — To mature 15th January, 1957 .. .. .. .. .. 1,270 0 0 New Zealand Debt Conversion Act, 1932-33 :— Section 12, — Securities converted— Debentures — Ordinary Revenue Account —War Expenses— To mature 1st September, 1937 .. .. .. .. 100 0 0 To mature 1st September, 1941 .. .. .. .. 100 0 0 Public Works Fund —General Purposes Account — To mature 15th December, 1940 .. .. .. .. 5 0 0 205 0 0 Wab Cbedits applied in redemption ob Loans in teems of the Finance Act, 1925, Section 13 (1)i:— Securities redeemed at maturity— Debentures — Ordinary Revenue Account—War Expenses— Matured 15th November, 1927 .. .. .. .. .. 100 0 0 Death .Duty Stock matured under section 40 (3), New Zealand Loans Act, Ordinary Revenue Account —War Expenses— To mature 15th July, 1941 .. .. .. .. .. 1,000 0 0 To mature 15th March, 1943 .. .. .. .. 45 0 0 To mature 15th February, 1946 .. .. .. .. 155 0 0 To mature 15th May, 1952 .. .. .. .. .. 755 6 0 1,955 0 0 Securities redeemed before maturity— Stock— Ordinary Revenue Account—War Expenses — To mature 15th February, 1946 ' .. .. .. .. .. 200 0 0 Carried forward .. .. .. .. .. .. 13,948,173 15 0

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT—continued.

54

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 13,948,173 15 0 Repabation-moneys applied in redemption of Loans in terms of the Public Revenues Act, 1926, Section 135 (3), — Securities redeemed at maturity — Death -Duty Stock matured under section 40 (3), New Zealand Loans Act, 1932— Ordinary Revenue Account —War Expenses — To mature 15th May, 1952 .. .. .. .. .. .. 400 0 0 Finance Act, 1937, Section 8 (3) :— Securities redeemed before maturity— StockOrdinary Revenue Account—Defence and Maori Wars — To mature loth August, 1957' .. .. .. .. 55,500 0 0 To mature 15th December, 1958 .. .. .. .. 383,860 0 0 To mature 15th March, 1959 .. .. .. .. 608,675 0 0 Ordinary Revenue Account—Kauri-gum Industry— To mature 15th August, 1957 .. .. .. .. 57,000 0 0 Ordinary Revenue Account —Land for Settlements (Discharged Soldiers Settlement) — To mature 15th September, 1958 .. .. .. .. 1,138,600 0 0 Ordinary Revenue Account —Land for Settlements (Opening up, &c.) — To mature 15th December, 1958 .. .. .. .. 217,740 0 0 To mature 15th July, 1959 .. . . .. . . .. 233,671 0 0 Ordinary Revenue Account—Loans to Local Bodies— To mature 15th August, 1957 .. .. .. . . 430,000 0 0 Ordinary Revenue Account—Maori Land Settlement — To mature 15th August, 1957 .. .. .. .. 231,675 0 0 Ordinary Revenue Account —War Expenses— To mature 15th July, 1959 .. . . .. ■ .. . . 633,000 0 0 Public Works Fund —General Purposes Account — To mature 15th January, 1957 .. .. .. .. 2,839 0 0 To mature 15th May, 1957 .. .. ... .. .. 6,840 0 0 State Forests Account— To mature 15th August, 1957 .. .. .. .. 600 0 0 4,000,000 0 0 Total .. .. .. .. .. .. .. £17,948,573 15 0

B._] [Pγ. ll].

PUBLIC ACCOUNTS, 1937-193 8. MAIN HIGHWAYS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1938.

STATE COAL-MINES ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1938.

STATE FORESTS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1938.

STATEMENT of DISBURSEMENTS of STATE FORESTS ACCOUNT for the YEAR ended 31st March, 1938.

55

£ a. d. Adjustment of subsidy oil rates paid to local authorities under section 28, Finance Act, 1934 (No. 3), &o. .. .. .. .. ■■ .. .. .. .. 17 8 6 Sale of surplus and obsolete stores .. .. .. . . .. .. .. 461 7 0 £478 15 6

Sale of— £ s. d. Plant .. .. .. .. .. .. .. .. .. .. 115 14 6 Surplus and obsolete stores .. .. .. .. .. .. .. .. 50 0 0 £165 14 6

I Sale of — £ s. d. Live-stock .. .. .. .. .. .. .. .. .. .. 25 0 0 Surplus and obsolete stores .. .. .. .. .. .. .. .. 103 11 4 £128 11 4 '

Gross. Credits. Net. Vote: — £ s. d. £ s. d. £ s. d. State Forest Service .. .. .. 348,987 15 5 67,854 19 1 281,132 16 4 Unauthorized expenditure— Services not provided for .. .. .. .. 19 7 0 14 2 3 5 4 9 349,007 2 5 67,869 1 4 281,138 1 1 Interest and other Charges on Loans and Capital Liability:— New Zealand Loans Act, 1932, Section 24 (2),— Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 262 16 7 . . 262 16 7 j Forests Act, 1921-22, Section 39 (2): — Transfer to Consolidated Fund of National-endowment Revenue .. .. .. .. .. 16,457 10 1 .. 16,457 10 1 £365,727 9 1 j £67,869 1 4 £297,858 7 9

B.—l [Ft. II j.

PUBLIC ACCOUNTS, 1937-193 8.

STATEMENT of TEMPORARY TRANSFERS between ACCOUNTS within the PUBLIC ACCOUNT in terms of Section 40 of the PUBLIC REVENUES ACT, 1926, during the FINANCIAL YEAR ended 31st March, 1938.

G. C. Rodda, Secretary to the Treasury. B. C. Ashwin, Accountant to the Treasury. 21st July, 1938. Examined and found correct. J. H. Fowler, Controller and Auditor-General, Ist August, 1938.

Approximate Cost of Paper.—Preparation, not given; printing (615 copies), £150.

Authority: E. Y. Paul, Government Printer, Wellington.—l93B.

Price Is. 9d.]

56

1938. Balance TT»T,«f»rfn Trw-T frnm Date of Bate of outstanding Amount oJ Repayment Amount Date Transfer to lransfer trom Transfer. Interest. „,,,*?;„ v, Transfer. due. repaid. repaid. 1937. Public Works Fund— I Per Cent. £ £ £ General Purposes Ac- Silvi r and Bronze Coin Ac- 31/12/37 '■ l.| .. 150,000 24/12/38 150,000 | 31/3/38 count cou nt General Purposes Ac- j Ordinary Revenue Account 14/3/38 2 . . 400,000 13/3/39 400,000 31/3/38 count Main Highways Account Employment Promotion Fund 25/11/37 2 ... 200,000 24/11/38 i 200,000 31/3/38 Main Highways Account Ordinary Revenue Account .. 14/3/38 2 .. 150,000 13/3/39 150,000 31/3/38 £900,000 £900,000