Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1939 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B.—l [PT. IY] Sup. TO 1938,

1938. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1937-38. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

I—B. 1 [PT. IV] SUP. to 1938.

B.—l [PT. IV], SUP. to 1938.

CONTENTS.

PAGE Agriculture Department—Departmental .. .. 4 Air Department .. .. .. .. 11 Army Department .. .. .. .. 13 Census and Statistics Department .. •« 16 Crown Lands .. .. .. .. .. 17 Dairy Industry Loans .. .. .. 20 Education .. .. .. .. 20 Ellesmere and Forsyth and Akaroa Railway Trust Account .. .. .. .. 115 External Affairs Department .. .. .. 31 General Purposes Relief .. .. 32 Health Department .. .. .. 33 Howard Estate .. .. .. 39 Industries and Commerce, Tourist and Publicity .. 40 Internal Marketing . • .. .. ..112 Justice and Prisons Department .. .. 47 Labour Department — J Departmental .. .. .. 55 Employment Division .. .. 57 Immigration .. .. .. 56 Land and Deeds Department .. .. .. 58 Land and Income Tax Department .. .. 59 Land for Settlements Account .. .. .. 61 Lands and Survey Department— Auckland Museum Endowment Account .. 69 Clutha River Trust Account .. .. .. 70 Departmental .. .. .. 68 Geraldine County River Board Endowment Account .. .. .. .. 70 Greymouth Technical and Hokitika High Schools Account .. .. .. .. .. 143 Hunter Soldiers' Assistance Trust Deposit Account 71 National Endowment Account .. .. 72 New Zealand University Endowment (Westland) Account .. .. .. .. .. 144 Otago Boys' and Girls' High Schools Endowment Account .. .. .. .. 73 Otago University Endowment Account .. 74 Primary Education Endowment Deposit Account 78 Secondary Education Endowment Deposit Account 80 Victoria College Endowment Account .. ' .. 75

PAGE Lands and Survey Department—continued. Waipiata-Hamilton Liforary Endowment Account 75 Wairoa Harbour Endowment Account .. .. 76 Wanganui Harbour Endowment Account .. 76 Wanganui River Trust Accouut .. .. 77 Marine Department .. .. .. .. 81 Mental Hospitals Department .. .. .. 85 Mines Department .. .. .. 89 Mining Advances Account .. .. .. 91 Miscellaneous Advances from Consolidated Fund 91 Native Department— Departmental .. .. .. 96 District Maori Land Boards .. .. 155 Maori Purposes Fund .. .. 92 Native Housing .. .. .. 152 Nat ive, Land Schemes . \ ,/..>• ,98 Native Trustee . . . . . ji. \ 99 Naval Defence Department .. 1. y -• . . iOO New Zealand Reparation Estates .. .. 101 Pensions Department .. .. .. 103 Police Department .. .. .. .. 105 Post and Telegraph Department .. .. 145 Primary Products Marketing Department .. 106 Public Debt Redemption Fund .. .. 150 Public Works Department: Departmental .. 115 Reserve Fund Account .. .. 126 Scenic Reserves Account .. .. 127 Scientific and Industrial Research Department .. 128 Small Farms Scheme .. .. .. .. 131 Stamp Duties Department .. \ »• 132 State Balance-shfeet .. . , 151 State Income and Expenditure Account .. .. 150 State Forest Service .. .. .. 133 Surveys of Native Land .. .. 145 Taranaki Maori Trust Board .. .. 137 Transport Department .. .. .. 140 Treasury : Miscellaneous .. .. 149 Treasury : Investment in State Advances Corporation Account .. .. .. .. .. 161 Tuwharetoa Trust Board .. .. .. 153 Valuation Department .. .. .. .. 141 Waihou and Ohinemuri Rivers Improvement Account 123 Westport Harbour Account .. .. .. 142

8.~1 [PT. IV], SUP. to 1938.

EXPLANATORY MEMORANDUM. The following notes are explanatory of the more important matters relating to the preparation of the balance-sheets and revenue accounts included in 8.-l [Pt. IY], 1938, which are prepared on an income and expenditure basis and present a more comprehensive statement of the financial operations of departments and services than is possible in the cash statements included in papers 8.-l [Pts. I and ll], (i) Authority.—Section 57 of the Finance Act, 1932, requires the preparation of these accounts and their presentation to Parliament. (ii) Capital— (as) General: The amounts under this heading in the accounts usually represent the value, of fixed assets at the conclusion of the financial year, and the amounts are divided to show loan capital separate from that provided from revenue or other source. (b) Public Works Loans: Loans for the Public Works Fund (General Purposes Account) are shown as Public Works Fund Capital in the appropriate accounts recording the expenditure. Redemptions of those loans are allocated by the Treasury to the accounts whose expenditure is represented by the least productive assets. (iii) Depreciation.—Treasury Instruction No. 97 specifies various rates of depreciation based on an estimated average life for different classes of assets. The rates are computed usually on the original capital cost. If the nature of a Department's depreciating assets calls for special rates, these are approved as required. (iv) Exchange.—Exchange on all remittances abroad is charged to the Consolidated Fund and appears in the State Income and Expenditure Account; it is not recouped from the various departmental votes in the Consolidated Fund nor from the various separate or special accounts as regards capital expenditure charged in the first instance to the Public Works Fund. Exchange on remittances abroad for purchases of materials and miscellaneous services is, however, recouped from the following separate or special accounts:— Electric Supply. Land for Settlements. Main Highways. State Coal-mines. State Forests. Employment Promotion Fund. Accounts outside the Public Account {e.g., Post Office Account, State Fire Insurance Office Account, &c.). No recoupment is made from separate or special accounts (either within or outside the Public Account) for exchange on remittances of interest. (v) Charges not subject to specific Appropriation.—ln pursuance of the general authority quoted in (i) above, certain charges such as administration, exchange of properties, assessed rental values, interest on capital and depreciation allowances, &c., are made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest.—ln the case of separate accounts such as Main Highways Account or State Coal-mines Account, the interest charge shown represents actual,, interest payable on the loans raised for those specific purposes. In the accounts of other Departments, an average rate, at present 4 per centum per annum, is charged. (vii) Rentals. —Some Departments occupying private premises actually pay rentals. Others occupying Government buildings are assessed annually with rental' based on the average rate of interest, the cost or valuation of the property, and the class of building. (viii) State Balance-sheet,—A general balance-sheet and Income and Expenditure Account incorporating the financial transactions of all Government Departments and services are presented. (ix) Treasury Adjustment Account. —This is the. equivalent of a " Head Office Account " in branch accounting, and through it are passed inter-departmental transfers and the total Of :'cash transactions for the year. Separate accounts (see vi) having their own cash balances do not utilize a Treasury Adjustment Account. (x) Values.—When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then, or additions, are usually recorded at actual cost with any depreciation provision shown either as a deduction or separately.

B. —1 [PT. IV], Sup. TO 1938.

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1938.

I 1 : : : — — 0 r, £ s. d. Cr. £ s. d. t, , .. 770,152 13 6 Rent of buildings .. .. . ■ •• 1,014 15 3 Balance .. •• •• •• 8,911 8 2 Territorial revenue .. .. •• •• 18 8 0 Depreciation . ■ •• •• • 2,221 5 0 Balance carried down .. .. •• 780,252 3 5 Interest on capital .. • • • • • • ' £781,285 6 8 £781,285 6 8 £ s. d. Profits from special accounts-— £ s. d. , , , , _ 780 252 3 5 Rabbit-destruction poisons and poison-mixing Balance brought down .. a f 166 0 7 L °Experi^XrfarmT U and areas, quarantine TeKauwhata Horticultural Station .. .. ' stations, poultry-station, and cattle-dip .. ® ® Balance .. Ruakura Farm of Instruction .. •• 1 ° Flock House Station • • •• 7 ' lm 4 * £801,332 17 3 £801,332 17 3

Particulars. Head Office. | | H ST j Dairy Division. Fieids Division. j Total. /1,. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. £ s. d. Personal services and locomotion .. 39,171 16 0 137,078 7 11 22,041 3 1 64,762 16 1 39,312 5 2 302,366 8 3 General establishment (office rents, 18,239 2 3 1,120 8 0 294 9 3 453 16 5 594 8 6 .0,702 4 5 InveSigati'on C and works for the im- 111 0 3 822 3 3 207 6 6 3,009 3 9 .. 4,149 13 9 provehient of agricultural knowledge 55 024 " 10 242 9 11 .. 373 6 9 55,639 19 6 Control and destruction of diseases •• 55,0/4 . iu Grading, testing, and laboratory 822 3 1. 3,623 0 8 •• •• 4,445 3 9 services to improve agricultural knowledge and the standard of agricultural exports g Executive Commission of Agriculture 6,463 o 4 •• •• Qin'onn 8 i; Carriage of lime and fertilizers .. 310,900 8 6 .. •• •• Ra'ifiq 4 | Carriage of farm products .. 58,169 4 1 •• '228 17 0 Advances for purchase of fodder for 228 17 0 starving stock . 27 508 1 3 .. •• 27,508 1 3 Guarantee on shipments of fruit .. .. ou 15 000 0 0 Grants to Massey Agricultural College 15,000 0 0 .. •• •• 15'500 0 0 Grants to Lincoln Agricultural College 15,600 0 0 •• •• •• iq'377 17 11 Compensation under the Stock Act .. 13,877 1 1 .. .. 9 2 Compensation under the Slaughtering .. 28,10i J z and Inspection Act 7 076 8 9 •• 7,076 8 2 Assistance to pig industry .. - / ' u;o a " ' ' . 464,605 16 6 246,226 17 11 50,293 10 0 68,225 16 3 40,280 0 5 869,632 1 1 n, £ s d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Gr - , , f . .. 261 17 2 261 17 2 Investigation and works tor improvement of agricultural knowledge 1 ssfi 12 0 35 184 9 3 Grading, testing, and laboratory .. • 33,347 17 3 1,836 1. 0 35,184 9 3 services to improve agricultural knowledge and the standard of agricultural exports .... i 9 q .. 123 Interest on sundry advances •• • • ' "' '' 10 0 0 Refund of advances for purchase of 10 0 0 fertilizers _ .. 470 4 6 470 4 6 Pees under the Fertilizers Act •• •• iar'iq 7 146 19 7 Fees under the Stock Remedies Act .. . '" <uq ifi s 9 428 16 8 Fees under the Dairy Industry Act .. 2,079 0 0 .. 349 16 8 .. .,4.8 16 8 Fees under the Stock Act •• •• ggg o jq Fees under the Slaughtering and .. 57,995 8 10 .. .. 8 10 Inspection Act 2 055 8 4 .. 2,055 8 4 Fees under the Orchard and Garden .. •• • i , UOd Diseases Act _ 4 0 0.. 4 0 0 Fees under the Margarine Act .. •• „ " ' 29 13 0 Fees under the Veterinary Surgeons .. /y id u .. Balance carried down .. .. 464,595 16 6 185,083 6 3 48,238 1 8 34,524 2 4 37,711 6 9 770,152 13 6 464,605 16 6 246,226 17 11 50,293 10 0 68,225 16 3 40,280 0 5 869,632 1 1

B. —1 [PT. IV], Sup. TO 1938.

DEPARTMENT OF AGRICULTURE—continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE-STATIONS, POULTRY-STATION, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1938.

I mqtyiiiI/,. Motuihi Island Somes Island r. ,. . , ,. Mamuku Mart,on Area Qnara ntinp Oinrantinp Poultry-station, Mohakatino Tntni Farm. Marton Area. Quarantine Quarantine Woodville. Cattle-dip. TotaL Dr. Stock, 1st April, 1937— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. .. 316 0 0 17 10 0 29 5 0 88 15 0 504 0 0 .. 955 10 0 Farm crops and stores* .. 143 13 2 16 3 4 15 6 2 79 0 6 112 16 6 0 10 0 367 9 8 Wages .. .. .. 377 6 1 438 14 9 322 0 1 365 2 7 525 17 7 78 2 0 2,107 3 1 Purchase of live-stock .. 251 17 4 .. . . 14 10 0 .. .. 266 7 4 Launch and steamer services .. .. 113 1 0 677 6 10 .. .. 790 7 10 Manures and seeds .. 26 6 9 12 8 10 .. .. . . ■ .. 38 15 7 Purchase of foodstuffs .. 15 2 0 .. 165 16 9 385 7 8 711 15 9 .. 1,278 2 2 Cartage and sundries .. 34 0 3 35 16 3 12 2 6 51 17 6 162 7 7 27 18 9 324 2 10 Balance carried down .. .. .. .. .. 2 0 7 24 14 9 26 15 4 1,164 5 7 520 13 2 657 11 6 1,662 0 1 2,018 18 0 131 5 6 6,154 13 10 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. 434 10 8 489 13 4 234 18 3 737 9 8 .. .. 1,896 11 11 Repairs and maintenance .. 19 15 6 .. 15 1 1 106 18 4 56 3 2 .. 197 18 1 Management .. .. 50 0 0 30 0 0 25 0 0 20 0 0 50 0 0 5 0 0 180 0 0 Rent .. .. .. 60 0 0 30 0 0 .. 6 0 0 .. 96 0 0 Depreciation .. .. 67 4 10 15 16 7 19 16 4 140 8 11 153 14 11 48 7 4 445 8 11 Interest .. .. .. 179 10 7 6 2 7 29 1 5 126 2 1 80 17 0 15 2 7 436 16 3 Administration .. .. 18 15 0 5 17 0 10 8 5 25 3 0 29 19 0 2 10 9 92 13 2 769 16 7 607 9 6 364 5 6 1,156 2 0 376 14 1 71 0 8 3,345 8 4 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales of live-stock .. .. 208 9 7 .. . . 28 4 8 703 4 0 .. 939 18 3 Sales of produce .. . . 32 15 6 .. .. .. 654 13 9 .. 687 9 3 Fees and certificates .. .. .. 361 13 6 750 18 1 .. 130 15 6 1,243 7 1 Sundries .. .. .. .. .. 1 12 0 .. 4 19 0 .. 6 11 0 Stock, 31st March, 1938 — Live-stock .. .. 369 13 6 16 0 0 33 15 0 96 0 0 486 16 0 .. 1,002 4 6 Farm crops and stores .. 118 16 4 14 19 10 25 12 9 49 7 8 169 5 3 0 10 0 378 11 10 Balance carried down .. 434 10 8 489 13 4 234 18 3 737 9 8 .. .. 1,896 11 11 1,164 5 7 520 13 2 657 11 6 1,662 0 1 2,018 18 0 131 5 6 6,154 13 10 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. 2 0 7 24 14 9 26 15 4 Rent .. .. .. .. .. .. .. 750 .. 750 Balance (losses) .. .. 769 16 7 607 9 6 364 5 6 1,156 2 0 367 8 6 46 5 11 3,311 8 0 769 16 7 607 9 6 364 5 6 1,156 2 0 376 14 1 71 0 8 3,345 8 4 * Difference between opening stocks on 1st April, 1937, and closing stocks at 31st March, 1937, is due to the capitalization of stores.

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OF AGRICULTURE—continued. RABBIT DESTRUCTION, POISONS, POISON MIXING DEPOTS AND SODIUM CHLORATE. Working Account and Profit and Loss Account for the Year ended 31st March, 1938.

£ s. d. Profits .. .. 395 10 10 Losses .. .. 229 10 3 Net profit .. .. £166 0 7

FLOCK HOUSE STATION. Working Account for the Year ended 31st March, 1938. "Live-stock."

Frankton Wellington Auckland Dis- Dominion Junction District tribution, Carbon Distribution, Total. -'a. Depot. Depot. Poisons. Bisulphide. Strychnine. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1937 .. 704 5 5 323 17 9 13 14 0 9 6 3 186 3 6 1,944 15 0 3,182 111 Wages .. .. .. 6 0 0 33 12 0 .. .. 2 0 0 .. 41 12 0 Purchase of poisons .. .. •• •• •• 1,555 11 0 1,555 11 0 Sugar, pollard, &c. .. .. 36 5 0 .. .. .. .. 36 5 0 Sundries .. .. .. 8 17 3 .. .. .. .. 8 17 3 Packing, cartage, &c. .. 3 9 11 54 19 3 .. 1 8 2 5 5 1 48 7 11 113 10 4 Transfers (in) .. .. .. 0 19 6 9 11 8 57 12 5 .. .. 68 3 7 Balance carried down .. 22 17 0 44 14 6 9 4 4 14 12 9 17 13 1 745 5 9 854 7 5 736 12 4 503 5 3 32 10 0 82 19 7 211 1 8 4,293 19 8 5,860 8 6 Gr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales, poisons, &c. .. 291 111 219 8 11 20 5 8 62 7 6 129 1 6 2,386 16 0 3,109 1 6 Transfers (out) .. .. •• 64 4 1 .. .. 3 19 6 .. 68 3 7 Stock, 31st March, 1938 .. 445 10 5 219 12 3 12 4 4 20 12 1 78 0 8 1,907 3 8 2,683 3 5 736 12 4 503 5 3 32 10 0 82 19 7 211 1 8 4,293 19 8 5,860 8 6 Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Repairs and maintenance .. .. 2 19 6 .. .. .. .. 2 19 6 Management .. .. 15 0 0 30 0 0 2 0 0 6 0 0 15 0 0 245 0 0 313 0 0 Depreciation .. .. .. 146 17 4 1 5 0 . . .. .. 148 2 4 Interest .. .. 23 0 0 63 16 0 0 15 0 0 12 0 5 6 0 77 2 0 170 11 0 Administration .. .. 300 89 0 04 0 0 14 0 170 40 00 53 14 0 Balances (profit) .. .. .. 504 769 .. 383 3 9 395 10 10 41 0 0 252 1 10 9 4 4 14 12 9 21 13 0 745 5 9 1,083 17 8 Gr. .. .. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balances brought down .. 22 17 0 44 14 6 9 4 4 14 12 9 17 13 1 745 5 9 854 7 5 Balances (loss) .. .. 18 3 0 207 74 .. .. 3 19 11 .. 229 10 3 41 0 0 252 1 10 9 4 4 14 12 9 21 13 0 745 5 9 1,083 17 8 . !

o n S !°™ 0 \ H ?q?, ! Purchases. Total. 3lBt March, 1937. Balance (Profit). Number. Amount. Number. Amount. Number. Amount. £> r £ s. d. £ s. d. £ s. d. £ s. d. Dairy herd' .. .. 171 1,003 16 0 1 21 0 0 172 1,024 16 0 Pic , s .. .. .. 91 104 15 2 8 75 11 11 99 180 7 1 199 13 7 Cattle (run, &c.) .. 1,177 9,465 3 10 .. 1,177 9,465 3 10 1,155 8 8 Sheep .. •• 10,789 18,61118 0 24 253 1 0 10,813 18,864 19 0 2,537 18 7 Poultry .. 38 4 1 0 50 12 10 0 88 16 11 0 Horses .. .. .. 43 785 0 0 2 26 3 9 45 811 3 9 29,974 14 0 .. 388 6 8 .. 30,363 0 8 3,893 0 10 i o i T7"£11$- Stock on Hand, twoi bales and Killings. 3lBt March; 1938> Total. Balance - (Loss). Number. Amount. Number. Amount. Number. Amount. Q r £ s. d. £ s. d. £ s. d. £ s. d. Dairy herd' .. •• 108 220 3 0 114 611 2 0 222 831 5 0 193 11 0 p igs 150 269 1 9 46 110 18 11 196 380 0 8 Cattle (run &c ) .. . • 192 2,177 16 6 1,258 8,442 16 0 1,450 10,620 12 6 Sheen ' •• 5,854 6,305 18 1 10,712 15,096 19 6 16,566 21,402 17 7 Poultry .. . . 75 15 8 0 75 15 8 0 1 3 0 Horses !! .. •• •• •• 45 726 15 0 45 726 15 0 84 8 9 8,972 19 4 .. 25,003 19 5 .. 33,976 18 9 279 2 9

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF AGRICULTURE—continued. FLOCK HOUSE STATION—continued. Working Account for the Year ended 31st March, 1938—continued. "Working."

" General." Dr. £ s. d. Cr. £ s . d. Wages and salaries .. .. .. .. 2,433 11 4 Sundries .. .. .. .. .. 846 Wages (assessed) .. .. .. .. 704 1 0 Balance carried down .. .. .. 4,179 18 2 Stores .. .. .. .. .. 816 19 2 Sundries .. .. .. .. .. 233 11 2 £4,188 2 8 £4,188 2 8 £ s. d. " Live-stock" profits brought down— £ s. d. £ s. d. Balance brought down .. .. .. 4,179 18 2 Pigs .. .. .. .. 199 13 7 " Lire-stock" losses brought down — £ s. d. Cattle (run, &c.) .. .. 1,153 8 8 Dairy herd .. .. .. 193 11 0 Sheep .. .. .. 2,537 18 7 Poultry .. .. .. 1 3 0 — 3,893 *0 10 Horses .. .. .. 84 8 9 " Working" profits brought down— 279 2 9 Dairy herd .. .. .. 508 17 0 •' Working" losses brought down— Sheep .. .. .. 2,435 18 11 Pigs .. .. .. .. 234 14 2 2,944 15 11 Cattle (run, &c.) .. .. 120 10 8 Rent of buildings .. .. 45 10 0 Poultry .. .. .. 17 10 4 Rent of buildings (assessed) .. 64 19 11 Horses .. .. 78 17 1 110 9 11 Hostel .. .. .. 1,830 7 4 Balance, being net loss .. .. .. 7,708 4 2 2,281 19 7 Repairs and maintenance .. .. .. 347 2 1 Depreciation .. .. .. .. 1,439 1 3 Interest .. .. .. .. .. 5,909 17 0 Head Office administration .. .. .. 219 10 0 £14,656 10 10 £14,656 10 10 Note. —The application of standard values to live-stock at 31st March, 1938, has affected the loss as follows :—

Thus in normal circumstances the loss would have been £2,487 6s. 4d., not £7,708 4s. 2d.

Dairy Herd. Pigs. Cattle. Sheep. Poultry. Horses. Hostel. Total. ; J * Dr. .. .. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ g. d. £ s. d. £ s. d Wages .. .. 280 6 1 97 10 2 82 11 2 670 13 2 32 10 0 25 13 10 1,417 13 8 2,606 18 1 Wages (assessed) .. 340 7 1 79 2 1 58 13 6 257 0 4 8 13 4 18 6 9 956 16 1 1,718 19 2 Stores (purchased) .. 59 14 8 32 15 3 1 6 2 197 18 11 5 14 6 20 8 4 1,302 2 8 1,620 0 6 Sundries .. .. 31 6 9 25 6 8 15 2 6 118 15 0 .. 14 8 2 237 1 2 '442 0 3 Home-grown produce .. .. .. .. .. .. .. 503 4 0 503 4 0 Profits .. .. 508 17 0 .. .. 2,435 18 11 .. .. .. 2,944 15 11 1,220 11 7 234 14 2 157 13 4 3,680 6 4 46 17 10 78 17 1 4,416 17 7 9,835 17 11 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales (main produce) .. 1,220 11 7 .. .. 3,607 14 7 29 7 6 .. .. 4,857 13 8 Sales (skins, &c.) .. .. .. 37 2 8 72 11 9 .. .. 52 12 4 162 6 9 Board ■ • • • ■ • • • • • • • .. .. 202 19 1 202 19 1 Board (assessed) .. .. .. .. .. .. .. 2,330 18 10 2,330 18 10 Losses .. .. 234 14 2 120 10 8 .. 17 10 4 78 17 1 1,830 7 4 2,281 19 7 1,220 11 7 234 14 2 157 13 4 3,680 6 4 46 17 10 78 17 1 4,416 17 7 9,835 17 11 j ; ;

At Cost. At Standard Values. Difference. £ s. d. £ s. d. £ s. d. Sheep .. .. 18,61118 0 15,109 13 0 3,502 5 0 Cattle (run, &o.) .. 9,465 3 10 7,861 10 0 1,603 13 10 Dairy herd .. .. 1,003 16 0 888 17 0 114 19 0 5,220 17 10

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION. Income and Expenditure Account for the Year ended 31st March, 1938.

Dr. £ s. d. (Jr. £ a. d. Balance brought down .. .. .. 6,071 7 7 Balance (loss) .. .. ■■ .. 10,061 1 8 Depreciation .. .. .. .. 1,104 7 0 Interest on capital .. .. .. .. 2,628 1 10 Head Office administration .. .. .. 257 5 3 £10,061 1 8 £10,061 1 8

1st April 1937 Purchases. j Total. | (Proatf. Particulars. Sales. Issues. 31gt Mar(:hj 1938 _ Total. (Loss). £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Fftrm stores - 491 16 7 668 9 3 1,160 5 10 .. General .. .. .. .. 16 5 8 146 6 8 527 18 6 690 10 10 469 15 0 61 4 5 623 6 10 684 11 3 .. Groceries .. .. .. .. • • • • 93 8 4 93 8 4 591 2 11 321 5 11 250 1 1 571 7 0 .. Seeds and manures .. .. .. • • ■ • 286 0 7 286 0 7 285 6 5 88 6 6 1,159 17 8 1,248 4 2 .. Stock-foods .. .. .. .. •• •• 226 15 5 226 15 5 1,021 8 9 962 13 5 2 701 14 10 3,664 8 3 .. Sub-total .. .. .. .. 16 5 8 146 6 8 1,134 2 10 1,296 15 2 2,367 13 1 5 276 0 0 87 0 0 5,363 0 0 2,483 14 2 Cattle .. .. .. .. .. 3,076 14 2 .. 4,770 0 0 7,846 14 2 ' 339 0 0 .. 339 0 0 .. Horses .. .. .. .. • ■ ■ ■ • • 302 0 0 302 0 0 37 0 0 472 19 6 8 18 6 481 18 0 1,088 8 7 Pigs .. .. .. .. .. 1,202 6 7 .. 368 0 0 1,570 6 7 3 005 15 0 1 183 6 0 4,189 1 0 1,455 9 9 Sheep .. .. .. .. 2,290 9 3 .. 3,354 1 6 5,644 10 9 4!904 10 0 34 8 11 4,938 18 11 .. Crops, pastures, and produce .. .. 98 19 7 .. 4,699 12 2 4,798 11 9 140 7 2 3X6 17 10 316 17 10 .. Electric light and power .. .. .. 28 16 0 .. .. 28 16 0 288 1 10 424 7 8 424 7 8 .. Freight and cartage .. .. .. • • 49 8 8 .. 49 8 8 374 19 0 47 15 10 496 5 1 544 0 11 .. Office and management expenses .. .. 68 18 7 .. 45 17 7 114 16 2 429 4 9 409 15 7 409 15 7 .. Repairs and maintenance .. .. .. 1 13 6 .. .. 1 13 6 408 2 1 1,082 13 11 Rent and board .. .. .. .. 1,082 13 11 .. .. 1,082 13 11 3 913 15 6 3,913 15 6 .. Salaries .. .. .. .. .. •• 159 15 8 .. 159 15 8 3,753 19 10 18 9 5,717 18 9 .. Wages .. .. .. .. .. •• 598 9 4 .. 598 9 4 5,119 9 5 11 IX 6 7 15 4 19 6 10 737 3 2 Wool, hides, skins, &c. .. .. .. 739 3 1 .. 17 6 11 756 10 0 15; 020 5 3 15,302 4 0 30,322 9 3 6,847 9 7 8,606 0 4 954 0 4 14,691 1 0 24,251 1 8 12,918 17 2 Balance (loss) carried down .. .. .. .. .. 6,071 7 7 30.322 9 3 30,322 9 3

B.—l [PT. IV], SUP. TO 1938

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1938.

£ s. d. Profit .. .. 1,22111 6 Loss . . . . 172 8 11 Net profit £1,049 2 7

2—B. 1 [FT. IV] SUP. TO 1938.

General, Vineyard. Wine Cellar. Total. Dr- £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1937 .. .. .. .. 663 18 9 95 11 11 11,691 17 0 12,451 7 8 Wages and salaries .. . . .. .. 734 4 8 1,377 13 9 831 14 11 2,943 13 4 Inter-section transfers .. .. .. .. .. 293 0 0 150 0 0 443 0 0 Vineyard .. .. .. .. .. .. .. 2,324 13 4 2,324 13 4 Sundry purchases, &c. .. .. .. .. 67 6 1 39 7 1 339 10 9 446 3 11 Cartage and freight .. .. .. .. 20 1 6 6 11 2 385 10 3 412 2 11 Purchase of sugar .. .. .. .. .. . . 505 9 2 605 9 2 Purchase of manures and seeds ... ... .. 35 3 7 69 1 4 .. 104 4 11 Purchase of bottles and corks .. .. .. .. .. 799 6 9 799 6 9 Purchase of cartons, cases, and straws .. .. .. .. 317 0 11 317 0 11 Purchase of live-stock . . .. .. 382 17 6 .. .. 382 17 6 Balance carried down .. .. .. .. 88 9 9 .. 2,655 5 5 2,743 15 2 1,992 1 10 1,881 5 3 20,100 8 6 23,973 15 7 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. 1,768 2 5 .. 1,768 2 0 Repairs and maintenance .. .. .. 31 15 0 5 12 0 25 9 2 62 16 2 Depreciation .. .. .. .. .. 46 15 0 67 11 6 150 11 8 264 18 2 Interest .. .. .. .. .. 74 3 0 50 5 0 595 17 9 720 5 9 Management— Salaries and expenses .. .. ., .. 80 0 9 320 2 9 489 3 0 889 6 6 Other charges .. .. .. .. 28 4 11 112 19 8 172 12 4 313 16 11 Balance (profit) .. .. .. .. .. ... .. 1,221 11 6 1,221 11 6 260 18 8 2,324 13 4 2,655 5 5 5,240 17 5 Or- £ s. d. £ s. d. £ s. d. £ s. d. Sales of firewood .. .. .. .. 976 .. .. 976 Sales of live-stock .. .. .. .. 747 15 .. 747 j i g Sales of produce and sundries .. .. .. 109 5 II 61 15 10 16 19 0 188 0 9 Sales of bulk wine .... .. .. .. .. 913 16 6 913 16 6 Sales of case wine .. .. .. .. .. .. 6,40939 6 409 3 9 Inter-section transfers .. .. .. .. 588 0 0 .. .. 588 0 0 Stock, 31st March, 1938 .. .. .. 538 7 0 51 7 0 12,760 9 3 13,350 3 3 Balance carried down .. .. .. .. .. 1,768 2 5 .. 1,768 2 5 1,992 1 10 1,881 5 3 20,100 8 6 23,973 15 7 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. 88 9 9 .. 2,655 5 5 2,743 15 2 Wine cellar .. .. .. .. .. .. 2,324 13 4 .. 2'324 13 4 Balance (loss) .. .. .. .. .. 172 8 11 .. .. 172 8 11 260 18 8 2,324 13 4 2,655 5 5 5,240 17 5

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF AGRICULTURE— continued. Balance-sheet as at 31st March, 1938.

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

L=Ss. ~wssH —a— sasa ! -as- *wr» 1 PoultryStoMon, ' P °7££T ng 1 Instruction. Station. j Statlon ' Undertakings. I and Cattle-dip. ep01 ' | Liabilities i £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ■ £ s. d. £ s. d. Capital, 31st March, 1938 (includes Public Works Fund capital, £185,821 Is. 8d.) .. 11,173 10 10 3,955 4 8 66,408 15 9 19,609 14 1 147,746 19 9 j 55,123 13 8 304,017 18 Sundry creditors 39 5 4 3 12 6 154 14 1 67 8 0 98.352 1 0 27,646 7 2 126,256 8 1 general .. .. .. • • •• , x0 5 3 5 14 1 46 8 8 28 1 4 25 14 8 42,726 0 9 42,842 4 9 Departmental .. .. .. -■ •• ■■ 4 472 14 2 4,590 6 2 Amounts received m advance .. .. .. •• •• •• u v •• 9 181 19 2 2 181 19 2 Wntmgs-off Reserve .. .. .. ■. 42 i*10 7 " 10 128' 10 8 '' !'. 4 11 743',527 15 2 Treasury Adjustment Account 3,4-1 .. u, a 2 Profit and Loss Account .. .. • • • • • • • • • • • • 1W) u ' ' ' 14,638 13 0 4.130 11 10 76,855 9 2 20,754 6 0 246,124 15 5 862,127 19 10 1,224,631 15 3 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. , , - - • | 2 317 14 6 300 0 0 35,926 2 0 113 10 0 87,397 0 0 17,528 9 7 143,582 16 1 Permanent improvements .. i 6,861 11 1 959 11 5 13,585 0 2 4,258 11 5 29.741 14 2 9,905 0 1 65,311 8 4 FurnXre fixtures .. .. j 1 0 6 1 1 8 455 2 9 17 12 4 1,017 11 3 3,271 1 2 4,763 9 8 I urmture, fittings, and fixtures 0 " 0 29 7 0 9 18 9 111 9 3,174 8 9 3,215 8 3 Teclmical instrument's "and equipment ''. " i! 1 4 10 .. 82 16 7 6 5 9 11 0 2 3,632 15 9 3,734 3 1 fmlmel^dto^ 11068 " i" 607 U 7 U 8 2 1,633 12 0 1,84 3 ' I 7 1,730 15 8 1,055 11 5 6,882 1 5 Implements and tools .. .. 3 10 0 ! 4 14 3 .. 1,015 10 6 7,636 11 2 8,660 5 11 JLransport .. .. .. •. - • • • • - • • • • j 15 4 10 15 4 10 Sundry advances j • 334 11 0 .. 334 11 0 Establishment expenses .. .. .. .. • • • • • • j • • • • • * 15 0 0 15 0 0 Dairy Co. shares .. .. .. - • •• •• " j 1 002 4 6 !! 8,794 1 6 452 19 9 25,003 19 5 564 3 0 35,817 8 2 Farm crops and store's' " " " " " " " '378 11 10 2,683 3 5 5,896 19 6 12,907 13 6 1.462 16 2 8,042 1 10 31,371 6 3 Sundry debtors— j 134 7 2 1 2 0 177 5 4 18 2 10 2,026 4 9 14,894 4 1 17,251 6 2 Departmental '. '.! " " " ! 19 7 0 14 19 0 2 12 2 22 7 3 .. 9,636 5 2 9,695 10 7 Departmental ...... 7 10 0 .. 39 14 4 47 4 4 Amounts paid m advance .. .. • • • • • • • • • • • • • • 205 14 3 Profit and loss !! " - 3,3118 0 " 10,06118 !! '.'08 4 2 780,252 j g 801,332 17 3 Account" " " !! " " " " 6 2 !! 1,096 U 10 88,64 3 ' 6 9 89!899 4 9 14,638 13 0 4,130 11 10 76,855 9 2 20,754 6 0 246,124 15 5 862,127 19 10 1,224,631 15 3

B— 1 [PT. IV], SUP. TO 1938.

AIR DEPARTMENT. CIVIL AVIATION. Income and Expenditure Account foe the Yeah ended 31st Makch, 1938. Expenditure. £ s. d. Income. £ s. d. Pay : Technical staff and proportion of Civil ad- Fees under Air Navigation Act, 1931 .. .. 525 2 0 ministration staff .. .. .. .. 3,745 0 0 Balance carried down .. .. .. 42,029 9 3 Advertising, books, &c. .. .. .. 4 16 0 Aeradio services .. .. .. .. 952 1 2 Expenses in connection with aircraft - landing grounds .. .. .. .. .. 4,674 5 6 Freight, cartage, and shipping charges .. .. 164 18 7 Fuel, lighting, power, and water .. .. 39 5 8 International Commission for Air Navigation . . 148 1 8 Investigation of accidents .. .. .. 243 13 3 Maintenance of motor-vehicles and equipment . . 298 4 9 Meteorological services .. .. .. 8,132 17 8 Overtime and meal allowances .. .. 190 15 8 Postages and telegrams .. .. .. 87 5 10 Printing and stationery .. .. .. 121162 Rent of offices .. .. .. .. 257 17 9 Subsidies to commercial air services .. .. 22,500 0 0 Telephone services .. .. .. .. 105 12 4 Travelling, transfer, and removal expenses .. 449 15 10 Depreciation : aircraft, motor-vehicles, and equipment .. .. .. .. .. 438 3 5 £42,554 11 3 £42,554 11 3 £ s. d. £ s . d. Balance brought down .. .. .. 42,029 9 3 Excess of expenditure over income .. .. 42,161 17 8 Interest on capital .. .. .. .. 132 8 5 £42,161 17 8 £42,161 17 8 ROYAL NEW ZEALAND AIR FORCE. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Pay .. .. .. .. .. 70,794 4 9 Rents receivable .. .. .. .. 1,160 12 4 Advertising, books, &c. .. .. .. 517 9 6 Purchase of discharges . . .. .. 80 0 0 Expenses in connection with personnel overseas .. 5, 062 4 I Recoveries on account of expenditure in previous Fees and grants to aero clubs for training pilots .. 19,469 3 1 years: sale of surplus stores .. .. 2,571 6 5 Freight, cartage, and shipping charges .. .. 9,891 7 5 Balance carried down .. .. .. 175,916 9 8 Fuel, lighting, power, and water .. .. 2,535 10 1 Grants to bands .. .. .. .. 79 12 4 Maintenance of aircraft, marine craft, motorvehicles, equipment, stores, furniture, &c. .. 21,540 13 8 Maintenance of land and buildings .. .. 744 12 2 Medical expenses, compensation, and fees for examinations .. .. .. .. 1,621 5 10 Overtime and meal allowance .. .. . . 502 19 7 Payments to Air Ministry on account of personnel on loan .. .. .. .. . • 852 4 3 Postages, telegrams, and rent of boxes .. .. 271 9 4 Printing and stationery .. .. •• 1,191 5 1 Rations, supplies, and general upkeep of personnel 3,198 7 4 Rent of offices .. .. ■. •. 654 15 10 Stores lost, broken, destroyed, &c., and written off 8, 695 2 4 Sundries .. .. .. .. .. 20 4 9 Telephone services .. .. .. .. 659 13 8 Training and refresher courses .. .. .. 1, 822 10 1 Travelling, transfer, and removal expenses .. 3,214 6 6 Uniform grants and allowances .. . • 1,434 6 4 Depreciation— £ s. d. Buildings . . .. .. 9,439 19 3 Aircraft, &c... .. .. 15,234 0 10 Furniture .. .. .. 237 16 1 Mechanical appliances .. 38 3 2 Libraries .. .. .. 5 11 24,955 0 5 £179,728 8 5 £179,728 8 5 £ s. d. £ s. d. Balance brought down .. .. .. 175,916 9 8 Excess of expenditure over income .. .. 196,061 17 7 Interest on capital .. .. .. . • 20,145 711 £196,061 17 7 £196,061 17 7

B. —1 [FT. IV], SUP. TO 1938.

AIR DEPARTMENT —continued. ROYAL NEW ZEALAND AIR FORCE —continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ S. d. Capital Account — £ s. d. £ s. d. Land. .. .. •• •• •• 72,723 11 9 Public Works Fund . . 154,623 19 6 Buildings, including development work on Air Consolidated Fund .. .. 440,115 14 6 Force aerodromes .. .. .. •• 334,216 1.6 0 600,739 14 0 Air and marine craft, motor-vehicles, plant and Value of «ift assets .. .. .. 17,330 0 0 machinery, equipment, and stores .. .. 205,088 9 4 Furniture .. .. .. •• 4,836 9 3 618,069 14 0 Mechanical appliances .. .. . • 528 13 9 Creditors— Libraries .. .. .. •• 354 5. 6 Departmental .. .. 567 6 5 Stationery and publications .. .. • • 308 17 11 Sundry .. .. • • 4,022 730 Stamps .. .. .. • • ■ • 12 10 .6 — 4,589 .14 3 Rents accrued .. .. . , 56 16 1 Rents received in advance .. . . ■ ■ 22 3 0 Debtors— £ s. d. Writings-off, Suspense Account .. ■■ 8,695 2 4 Departmental .. .. 91 8 0 Treasury Adjustment Account .. . • 248,707 14 0 Sundry .. .. 829 15 6 Loans to aero clubs, excluding exchange .. 14,117 16 5 Assets in suspense . • • • 8,695 2 4 Excess of expenditure over income— £ s. d. Air Force Revenue Account.. 196,061 17 7 Civil Aviation Revenue Account .. .. . • 42,161 17 8 238,223 15 3 £880,084 7 7 £880,084 7 7 T. A. Babrow, Air Secretary. J. K. Deal, Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Ft. IV].~— Cyril G. Collins, Deputy Controller and Auditor-General.

Army Northern Central Southern Totals. Headquarters. District. District. District. £ 8. d. £ B. d. £ s. d. £ s. d. £ s. d. Administrative charges per head of trainees (Terri- 2 14 3 3 13 11 2 8 5 148 518 torials and Cadets), exclusive of non-effective services and interest on capital oka 9 9 d k Cost of assistance to rifle clubs per head of members 3 1.2 1 1 ' - . f—. r—

B.—l [PT. TV], Sup. TO 1938

ARMY DEPARTMENT. Headquarters General Activities Revenue Account for the Year ended 31st March, 1938.

Or. Bents of buildings and quarters, light, and water— £ s - d - £ s - d - Army Headquarters • • • • • • • • • ■ • • • • 1 ' '' _ „ „ Northern District .. •• •• •• „ Central District .. ■■ •• •• •• ■■ " t Southern District .. • ■ • • • • • ■ • • • • '' '' g ggg jq g Grazing rights on rifle ranges and reserves— 20 8 1 Army Headquarters .. • • • ■ • • • • • • ■ • '' ' • „ ' Northern District .. ■ •• •• . 9 „ Q .. . Central District .. ■ • ■ • ■ • • • • • • • • • '' ' _ . , Southern District .. ■ ■ • • • • ■ • • ■ • • ' • ■' jg Fines : Army Headquarters Purchases of discharges— { () Army Headquarters .. •. • • • • • • • • • • • • • • . . Northern District .. - • • • ■ ■ ■ • • • • • •• '' «n n n Central District . • • ■ • • • • • • • ■ • • • • '' „ Southern District . • • • • • • • • • • • • • • • •• 260 o o Use of horses — „ Northern District ■. ■ • • • ■ • • • • ■ • • •' '' ' , " Central District ... •• •• •• •• " " " , « Southern District . . • ■ ■ • • • ■ • • • • • ■ • '' j 295 2 9 Balance of expenditure over income carried down .. .. • ■ • • • • • • • • 149,238 18 4 £156,416 15 1 Excess of expenditure over income after charging interest on capital— £ »• d. £ s. d. Army Headquarters .. •• •• •• •• " . Northern District .. • ■ • • • ■ • ■ • • • • • • '„„ „ . Central District .. •• •• •• " " " 99 '0 77 17 ~ Southern District ... • • • • • • • • • • • • ' • '' 297 3 4 £187,297 3 4

Army i Northern Central Southern Totals. Headquarters, j District. District. District. j j) r _ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Pay: Military, Civil, and Territorial .. .. 41,046 0 5 16,284 4 2 12,368 6 7 5,815 13 10 75,514 o 0 Grants for rifle-shooting entry fees for competitors, 45 13 2 1 4 6 .. • • 4b X and purchase and engraving of medals, &c. j „ .. ... „ i an Medical examinations, attention, and hospital charges 164 18 1 181 10 0 42 11 6 41 17 0 16 Advertising, office expenses, printing, stationery, 2,094 14 5 750 5 11 ; 397 13 10 398 12 8 3,641 postage, telegrams, telephones, repairs, cleaning, Hire and maintenance of drill-halls, offices, buildings, | 779 4 4 5,878 7 5 2,804 3 10 1,723 6 o 11,185 2 0 parade-grounds, camps, rifle ranges, &c. • , " ' ' . . ,, „ 7 Compensation for sickness and accidents due to 116 16 10 14 4 9 104 0 9 12 11 3 247 Id Ration^,borage, 1 fuel, light, and water .. .. 1,524 10 5 2,129 9 4 588 11 0 992 12 8 5,235 3 5 Legal expenses and Courts of inquiry .. .. 14 7 8 .. _ „ , „ A „ , ® _ „ ao ln „ Travelling allowances and expenses, removal expenses, 2,632 19 9 2,453 It 9 1,295 17 3 1,600 1 3 ,9 - rail, steamer, train, motor, and ferry fares, freights, cartage, and motor licenses oon . ... Horses: Hire and maintenance .. •• 18 1 6 140 14 8 343 2 0 3 3 _ Horses died or destroyed and written off .. .. •• 57 5 1 32 10 0 156 0 0 Clothing, stores, and ammunition .. •• 5,618 19 9 3J3 12 1 o92 9 0 i n'qaa i r. in Stores lost, broken, destroyed, and written off .. 2,934 9 5 4 17 6 3 7 3 2 1 8 ? ~ Allowances and expenses of officers undergoing 9,862 1 2 .. •• y,»o/ i training abroad .. 1K „ „ Technical education of Instructors .. • • 0 15 6 1 8 8 6 15 0 14 . . Proportion pay of military staff .. .. ■ ■ 45 8 2 250 0 250 0 250 0 0 795 Sman-Tl ammunition'issued free and at'less than 703'18 4 1,357 'l 3 4,217 3 11 4,637' 0 0 10,915 3 6 Proportion cost of maintenance of ranges and .. 50 0 0 125 0 0 150 0 0 325 0 0 buildings used , , 57 4 2 94 12 3 Miscellaneous charges .. .. •• •• •• 11 18 11 - Grant towards visit of team of New Zealand riflemen 350 0 0 to Australia Non-effective Services. „ Contributions to pensions of Imperial officers and 141 16 6 N.C.O.'s on loan De St° s n ° n ~~ ■■ 883 16 9 7,681 12 8 2,967 16 10 2,907 16 1 14,441 2 4 S . . . . 43 5 0 5 19 1 1 18 10 11 6 3 62 9 2 Motor vehicles' " " •• 158 10 9 1,421 0 8 1,719 6 9 .. 3,298 18 2 FutLre . :: :: .. •• 8 401 6 3 .. 1 911 69,180 7 11 39,355 17 11 28,357 6 11 19,523 2 4 156,416 15 1 overiuco^brougWdown :: SS £ I SSt S S 2 S 'i 1 'KB 3 I l ftS 1 t 81,844 9 8 50,399 15 5 32,675 0 4 22,377 17 11 187,297 3 4

B.—l [PT. IV], SUP. TO 1938.

ARMY DEPARTMENT —continued. Territorial Revenue Account for the Year ended 31st March, 1938.

Cadet Forces Revenue Account for the Year ended 31st March, 1938.

Northern Central Southern Tntoi District. District. District. X>j-. £ s. d. £ s. d. £ s. d. £ s. d. Pay: Military, Civil, and Territorial .. .. .. 23,868 7 10 23,655 16 10 27,489 18 9 75,014 3 5 Clothing, stores, and ammunition .. .. .. 13,994 17 4 12,039 19 3 15,982 2 2 42,016 18 9 Medical fees, attention, and hospital charges, and compen- 548 7 8 110 3 11 534 1 10 1,192 13 5 sation for sickness and accidents j Advertising, office expenses, printing, stationery, postages, ! 1,806 19 4 1,026 18 6 1,319 11 4 4,213 9 2 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 591 6 8 797 1 3 639 10 9 2,027 18 8 grounds, rifle-ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. .. 3,214 3 6 4,161 16 11 4,707 4 9 12,083 5 2 Subsidies to officers'clubs .. .. •• 112 10 0 62 10 0 125 0 0 300 0 0 Horses, hire and maintenance of .. . . 395 5 0 620 13 9 238 1 0 1, 253 19 9 Prizes for rifle-shooting .. •• •• 132 19 6 56 2 1 70 10 0 259 11 7 Grants towards maintenance of Regiments and bands .. 598 6 8 638 6 8 673 6 8 1,910 0 0 Travelling allowances and expenses, rail, steamer, motor, 7,079 10 0 7,112 3 3 8,581 5 2 22,772 18 5 and ferry fares, freights, cartage, and motor licenses Stores lost, broken, destroyed, &c., and written off .. 101 16 5 123 10 9 111 3 7 336 10 9 Pay and other expenses incidental to Special Reservists .. 2,592 5 7 2,588 10 7 2,827 9 4 8,008 5 .6 Schools of Instruction, expenses in connection with .. 3,016 6 11 1,930 8 3 1,674 18 11 6,621 14 1 Funeral expenses .. •• •• •• 30 12 0 .. 83 3 6 113 15 6 58,143 14 5 54,924 2 0 65,057 7 9 178,125 4 2 £ s. d. £ . s. d. £ s. d. £ s. d.. Balance brought down .. .. •• •• 58,143 14 5 54,924 2 0 65,057 7 9 178,125 4 2 Interest on capital V174 H Ji 5,885 5 4,814 U 16,174 10 7 63,618 8 11 60,809 6 5 69,871 19 5 194,299 14 9 Q r £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down _58 ,143 14 5 54,924 2 0 65,057 7 9 178,125 4 2 58,143 14 5 54,924 2 0 65,057 7 9 178,125 4 2 Excess of expenditure over income after charging interest on 63,618 8 11 60,809 6 5 69,871 19 5 194,299 14 9 capltal 63,618 8 11 60,809 6 5 69,871 19 5 194,299 14 9 Cost per head of Territorials — £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 20 8 0 18 14 8 20 10 6 19 18 0 interest on capital f . Including Headquarters administrative expenses .. 26 16 2 23 17 4 24 9 5 24 19 8

Northern Central Southern T . fa , District. District. District. j) r £ s. d. £ s. d. £ s. d. £ s. d. Pay: Military, Civil, and Territorial .. .. •• 3,709 9 10 6,429 11 5 7,663 4 9 17,802 6 0 Clothing, stores, and ammunition .. .. •• 1,825 6 4 1,917 18 10 1,663 4 7 5,406 9 9 Medical fees, attention, and hospital charges .. .. ■ • 0 4 6 0 12 8 0 17 2 Advertising, office expenses, printing, and stationery, postage, 98 3 7 114 1 2 151 14 8 363 19 5 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 69 18 8 204 4 8 2b 7 4 300 10 8 grounds, rifle ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. . ■ • • 68 19 5 375 1 10 313 17 o 757 18 8 Subsidies to officers'clubs 62 10 0 62 10 0 125 0 0 250 0 0 Horses, hire and maintenance of .. •• •• 4 15 10 A 10 0 .. 8 5 10 Prizes for rifle-shooting and entry fees for Empire Competition 53 1 8 61 17 1 72 16 9 187 15 6 Travelling allowances and expenses, rail, steamer, tram, 569 13 3 795 10 5 558 15 2 1,923 18 10 motor, and ferry fares, freights, cartage, and motor licenses lnln o ikit icion Stores lost, broken, destroyed, &c., and written off .. 19 19 8 lo 1 7 lb 18 0 ol 19 3 6,481 18 3 9,979 11 6 10,592 11 4 27,054 1 1 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. ■■ •• •• 6,481 18 3 9,979 11 6 10,592 11 4 27,054 1 1 Interest on ctpital _ 980 2 8 1.257 14 0 1,666 6 2 3,904 2 10 7,462 0 11 11,237 5 6 12,258 17 6 30,958 3 11 n r £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down 6,481 18 3 9,979 11 b 10,592 11 4 27,054 1 1 6,481 18 3 9,979 11 6 10,592 11 4 27,054 1 1 Excess of expenditure over income after charging interest on 7,462 0 11 11,237 5 6 12,258 17 6 30,958 3 11 CapltaI 7,462 0 11 11,237 5 6 12,258 17 6 30,958 3 11 Cost per head of Senior Cadets — £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 170 222 1145 1146 interest on capital Including Headquarters administrative expenses .. 7 15 2 | 7 4 10 5 13 4 6 16 2

B.—l [PT. IV], Sup. TO 1938.

ARMY DEPARTMENT —continued. Army Ordnance Stores Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ d - Pay: Military and Civil .. .. .. 32,314 X 7 4 Hire of stores .. .. •• •• 17 0 Medical fees .. ■ ■ .. -• 10 6 Excess of expenditure over income carried down 44,201 8 i Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, and laundering .. . ■ •• •• 1,510 10 8 Maintenance of buildings, lighting, fuel, water, &c. 1, 459 10 0 Travelling allowances and expenses, removals, transport, freight, and cartage .. .. 6,11311 9 Clothing, stores, and ammunition .. .. 723 13 7 Stores lost, broken, &c., and written off .. 1,393 13 2 Depreciation— Buildings .. .. .. • • 1 • 224 11 6 Motor-vehicles .. .. . ■ • • 197 16 7 £44,939 5 1 £44,939 5 1 £ s. d _ £ s. d. Excess of expenditure over income brought down 44 ,201 8 1 Excess of expenditure over income after charging Interest on capital .. .. .. • • 66,344 16 7 interest on capital .. .. .. 110,54b 4 8 £110,546 4 8 £110,546 4 8 " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. - £ s. d. Pay of crew .. .. • - •. .. 1,468 5 4 Hire .. .. • • • • .. 1,611 17 5 Deck and engine-room stores .. .. .. 175 510 Towing targets and other departmental charges .. 433 2 0 Fuel and water .. .. .. • • 293 16 10 Excess of expenditure over income carried down .. 3u2 9 I Maintenance, repairs, slip dues, &c. .. .. 172 14 1 License fees and telephone .. .. • • 43 5 0 Depreciation on vessel .. .. . • 224 1 6 £2,377 8 7 £2,377 8 _7 £ s. d. £ s. d. Excess of expenditure over income brought down .. 332 9 2 Excess of expenditure over income a,ter charging Interest on capital .. .. .. •• 7 111 interest on capital .. .. •• 339 ji 1 £339 11 1 £339 11 1 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Capital account— £ s. d. £ s. d. oao i«« , B : • Public Works Fund .. 82,127 011 Land .. .. .. .. .. 268,163 110 Consolidated Fund .. 3,087,437 4 3 Buildings .. .. .. •• 435,143 12 1 3,169,564 5 2 Military stores and equipment—Creditors Armament, heavy-gun, and £ s. d. Departmental .. 4,760 15 9 small-arms ammunition 1,037,017 2 5 Sundry .. ■■ 6,517 8 8 Ordnance Depot stocks at 11,278 4 5 vocabulary prices .. 1,058,850 17 2 Rents received in advance .. .. . . ' 129 17 9 Unit equipment and Nelson Rifle Prize Fund .. .. .. 1,128 1 2 clothing stocks .. 331,953 19 9 Writing-off, Suspense Account .. .. 5,003 19 1 Motor-vehicles .. 33,626 4 9 Treasury Adjustment Account .. .. 530,204 12 5 --• 461,448 4 1 Horses .. .. •• •• •• 2,510 12 3 Army Service Corp supplies .. .. 1,285 10 11 Office furniture .. .. .. •• 1,012 16 0 Mechanical appliances .. .. ■. 506 8 0 Libraries .. .. . • • ■ 507 17 8 Stationery and publications .. .. 8,61212 1 Stamps .. .. .. ■ . • ■ 241 14 2 Medals and decorations .. .. ■■ 4,190 1 5 Defence vessel "Janie £ s. d.. Seddon" .. .. 65 7 2 Coal and oil supplies aboard 13 3 8 78 10 10 Wireless installation, shortwave. . 205 16 1 Rents accrued .. .. .. •• 117 9 9 Debtors — Departmental .. .. 236 12 0 Sundry .. .. 334 4 0 570 16 0 Fire loss, Suspense Account .. .. 3,140 8 10 Assets in Suspense .. .. 5,003 19 1 Nelson Rifle Prize Fund .. 1,000 0 0 Balance of interest on same 128 1 2 1,128 1 2 Excess of expenditure over income— Ordnance Revenue Account 110,546 4 8 Headquarters Revenue Account .. .. 187,297 3 4 Territorials Revenue Account . . .. 194,299 14 9 Cadets Revenue Account.. 30,958 3 11 " Janie Seddon " Revenue Account .. .. 339 11 1 523,440 17 9 £3,717,309 0 0 £3,717.,309 0 0 H. Turner, Army Secretary. L. C. Forgie, Accountant, Army Headquarters. I hereby certify that the Revenue Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1938.

CENSUS AND STATISTICS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. -• 23,952 17 1 Work done .. .. .. .. .. 1,730 17 1 Freight, cartage, &c. .. .. .. • • 16 17 8 Sale of publications .. .. .. .. 437 6 6 Fuel, light, and office cleaning .. .. .. 188 10 9 Excess of expenditure over income .. .. 31,908 17 3 Maintenance of mechanical appliances .. .. 49110 Overtime and meal allowance . • • • ■ • 31 12 6 Postage and telegrams .. .. ■ . 889 12 10 Printing and stationery .. .. •• 1,1717 10 Rent of offices .. .. . . • • 738 8 3 Preparation of statistical publications .. .. 3, 896 5 4 Collection of statistics .. .. •• 2,531 19 0 Telephone services .. .. .. • • 97 10 7 Travelling-expenses .. .. .. . • 24 12 0 Miscellaneous expenses .. .. .. 39 3 10 Census, 1936 .. .. .. ■ ■ 378 12 3 Depreciation .. • • • • • • 69 19 11 £34,077 0 10 £34,077 0 10 £ s. d. £ s. d. Balance brought down .. .. .. 31,908 17 3 Sale of obsolete material .. .. .. 10 0 0 Interest on capital .. .. .. .. 56 15 1 Balance, net loss .. .. .. .. 31,955 12 4 . 12 4 £31,965 12 4 Balance-sheet as at 31st March, 1938. Liabilities. £ S. d. Assets. £ s. d. Capital Account 1,760 1 9 Furniture 639 17 8 Creditors Mechanical appliances .. .. .. 1,07.3 1Z 1 Sundry 312 16 2 Library 46 12 0 Departmental .. .. • 92 7 5 Payments m advance .. .. .. 15 8 4 Treasury Adjustment Account .. ~ 31,611 7 5 Departmental debtors .. .. .... • «10 4 Excess of expenditure over income .. .. 31,955 IJ 4 £33,776 12 9 £33,776 12 9 J. W. Butcher, Government Statistician. I hereby certify that the Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

B. —l [PT. IV], SUP. TO 1938.

CROWN LANDS ACCOUNT. Revenue Account for the Year ended 31st March, 1938. Dr. £ s. a. Or. Administration expenses .. .. .. 12,861 9 9 Accrued revenue— £ s. d. £ s. d. Rebates .. .. .. .. 11,218 611 Rents .. .. .. 245,373 4 4 Remissions under— £ s. d. Interest on sales of land .. 26,495 10 4 Land Act, 1924 .. .. 3,723 7 3 Royalty .. .. .. 9,680 15 10 Mortgagors Relief Acts.. .. 19,110 10 1 281,549 10 6 Deteriorated Land Act, 1925 .. 280 15 10 Residue of receipts from mining district landDischarged Soldiers Settlement occupation leases paid to Public Account under Amendment Act, 1923 .. 7 8 0 section 317, Land Act, 1924 .. .. 903 10 2 23,122 1 2 Interest under section 13, Land Laws Amendment Thirds under section 139, Land Act, 1924 .. 4,746 16 9 Act, 1926 .. .. .. .. 84 368 15 7 Irrecoverable rents : Writings-off in Suspense 6,594 11 6 Interest under section 47, Land Laws Amendment Depreciation of buildings.. .. .. 95 11 4 Act, 1929 .. .. .. .. 8,479 9 7 Rent, McGregor Block .. .. .. 145 8 7 Recovery of bad debts .. .. .. '486 1 3 Sundry expenditure in respect of Miscellaneous .. .. .. .. 46 1 8 Crown land out of vote " Lands and Survey " — £ s. d. Rent, Aranui Block .. .. 31 18 10 Repairs to buildings .. .. 242 16 6 Eradication of noxious weeds .. 9,004 6 0 Extermination of rabbits .. 3,664 17 5 Special rates on Crown properties 705 18 4 Reclamation of sand-dunes .. 633 19 4 Refunds for improvements .. 4,268 11 11 Compensation for overlap of title 10 19 9 Repairs to landing-sheds, Big Bay and Martin Bay .. .. 18 19 1 Clearing, grassing, &c. .. .. 152 0 5 18,734 7 7 Balance carried down .. .. .. 298,314 15 2 £375,833 8 9 —£375,833 8 9 £ s. d. Interest on capital .. .. .. 357,440 15 5 £ s. d. Balance, Thermal Springs District Account Revenue Balance brought down .. .. .. 298 314 15 2 Account .. .. .. .. 147 14 2 Balance, Mining District Land Occupation Account Revenue Account .. .. .. 838 16 2 Balance: Loss for year .. .. .. 58,434 18 3 £357,588 9 7 £357,588 9 7 ORAKEI BLOCK ACCOUNT. Trading and Profit and Loss Account for the Year ended 31st March. 1938. Dr. £ s. d. Cr. £ s< <]. Land on hand at cost, plus expenses of subdivision, Sales: Net .. .. .. ..10 153 19 3 roading, &c., as at Ist April, 1937 .. .. 353,749 18 8 Land on hand at cost, plus expenses of subdivision, Cost of land taken on charge during year .. 4,675 10 6 roading, &c., as at 31st March, 1938 .. .. 348,635 13 2 Surveys and contingencies— £ s. d. Commission paid to land-agents .. 293 7 6 Insurance premiums .. .. 2 4 0 Building repairs .. .. 12 18 0 Rates .. .. .. .. 22 16 7 Legal expenses .. .. ..2100 Valuation expenses .. .. 7 7 2 359 13 3 Gross profit transferred to Profit and Loss Account 4 10 0 £358,789 12 5 £358,789 12 5 £ s - d. £ s. d. Administration expenses .. .. .. 142 4 0 Gross profit .. .. ~ .. .. 4100 Depreciation reserve: Buildings .. .. 77 18 6 Accrued interest, deferred payments .. .. 2,533 19 11 Interest on purchase-money .. .. .. 5,362 8 8 Accrued rent .. .. .. .. 538 1] 4 Interest on expenditure under section 417, Native Balance: Net loss transferred to Crown Lands Land Act, 1909 .. . .. .. 14,632 5 0 Account .. .. .. .. .. 17,138 7 5 Rebate granted .. . . .. .. 0 12 6 £20,215 8 8 £20,215 8 8 Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Crown Lands Account .. .. 353,973 17 3 Land at cost, plus expenses of subdivision, roadLand for Settlements Account .. 46,286 14 2 ing, &o. .. .. .. .. 348,635 13 2 400,260 11 5 £ s. d. Rent Adjustment Account .. .. 104 13 4 Buildings .. .. .. 2,597 10 0 Less depreciation reserve .. 669 5 2 _ i 4 io Debtors for — D.P. instalment principal .. 507 2 0 D.P. interest .. .. 2,881 3 6 Rent .. .. .. 32 10 0 Sales of land.. .. .. 45,779 12 2 49,200 7 8 Interest, Adjustment Account .. .. 600 19 1 £400,365 4 9 £400,365 4 9

3—B. 1 FPT. TV] SUP. TO 1938.

B. —1 [PT. IV], Sup. TO 1938.

CROWN LANDS ACCOUNT —continued. THERMAL SPRINGS DISTRICT ACT, 1910, ACCOUNT. Revenue Account fob the Year ended 31st March, 1938. Cr. £ s - Amount due to— £ s. d. £ s. d. Accrued rent 1,492 3 5 Rotorua Town .. .. •• 1,382 10 9 Administration expenses .. .. 72 15 4 1,455 6 1 Balance carried down .. .. •• 36 17 4 3 5 £1,492 3 5 £ s. d. £ s - d - Balance forward from previous year .. .. 184 11 6 Balance brought down 36 17 4 Balance carried forward .. .. •• J 4-/ * £184 11 6 £I § 4 II 6 GENERAL BALANCE-SHEET AS AT 31st MARCH, 1938. Liabilities. Assets. Oamtal— £ s - d - L and ~~ £ s. d. £ s. d. Public Works Fund: Revenue-earning .. 5,902,483 910 Leased.. .. ..5,853,270 7 1 £ s , d. Unleased .. .. 2,304,437 19 9 Consolidated Fund .. 5,941,121 11 0 j Provisional State Forest 688,295 5 4 Transferred from Dishcarged Areas subject to section 8 Soldiers Settlement Ac- La"d Laws Amendment ooun t .. .. 229,476 2 0 Act, 1929 .. .. 35,673 16 11 Areas subject to operations 6,170 597 13 0 of Small Farms (Relief ' of Unemployment) Act, Revenue-earning .. 3,196,446 8 9 1932-33 •• •• 18,643 4 4 Won revenue-earninc ..2,974,151 4 3 Areas included m land for Non-revenue earning , 6 170 597 13 0 Settlements estates .. 211,986 19 11 9,112,307 13 4 12,073,081 2 10 Interests in land'— Reserve Account of assets transferred from Property Account freehold Discharged Soldiers Settlement Account .. 488,277 18 2 (Discharged Soldiers Buildings Account: Equity in buildings and Settlement Account) 102,546 15 7 improvements due to outgoing lessees .. 2,258 16 10 Property Account leasehold Unpaid purchase-money in respect of Native (Discharged Soldiers land acquired (on account of rates, sue- Settlement Account) .. 28,941 10 3 cession dutj?, &c., payable by Natives) .. 481 Sundry creditors — £ b. d. Undivided interest in landRents, &c.. paid in advance .. 2.799 5 9 Crown interests m consoliRoyalties paid in advance .. 19 9 3 dation schemesInterest paid in advance .. 1971711 Tokerau Native Land Departmental .. .. 810 0 Court District 32,04;, 7 9 Miscellaneous .. ..1,124 8 6 Waianki Native Land 44,19 11 5 Court District .. 11,550 10 3 Suspense Account : Credits under Deteriorated Waikato - Maniapoto r ;, nr j aof 1925 . . • • • • 502 16 1 Native Land Court Rents and interest charged in advance .. 73,808 4 7 District .... 24,765 4 1 Interest on capital invested in Orakei Block .. 214,988 3 7 Mohaka Consolidation a 0„ 1Q ■ Mining claims: Deposits by miners .. 41 5 4 Scheme .. 8,97113 4 Writings-off in Suspense 68,876 7 2 Northern Waiapu ConTreasury Adjustment Account .. .. 325,501 18 8 sol,dation Scheme 6,72113 7 J Interests acquired for cash in sundry Native blocks 92,275 5 0 176,329 14 0 Proceeds of sale of Crown land, &c., paid to Land for Settlements Account under section 20, Land Act, 1924— Sales of Crown land .. 2,625,575 17 5 Sales of buildings on Crown land .. 27,494 13 9 2,653,070 11 2 Expenditure on surveys of Crown land .. .. .. 6,098 0 3 Buildings on Crown land .. 4,953 13 8 Less depreciation reserve.. 478 11 8 —. 4,475 2 0 Improvments on Crown land .. 527 1 5 Carried forward 13,251,967 8 11 Carried forward 12,084.296 8 0

B.—l [PT. IV], SUP. TO 1938.

CROWN LANDS ACCOUNT—continued. Balance-sheet as at 31st Mabch, 1938 —continued. Liabilities—continued. Assets—continued* £ :S. d. £ s. d. £ s. d. Brought forward .. .. .. 13,251,967 8 11 Brought forward .. 12,084,296 8 0 Balance of purchasing-price of improvements payable by incoming lessees— Capital ' .. .. 2,073 0 3 Instalments—■ Principal . . .. 118 7 1 Interest . . . . 67 9 6 j 2,258 16 10 | Advances for grass-seed, &c. .. 4,628 14 8 j Orakei Block (vide subsidiary i balance-sheet) .. .. .. 353,973 17 3 McGregor Block .. .. 5,722 15 6 Less depreciation reserve.. 2,491 11 4 3,231 4 2 Expenditure under section 522, Native Land Act, 1931, on areas of Native Land .. 1,331 4 9 Sundry debtors— Rents .. .. .. 159,033 2 8 Royalties .. .. 1,286 8 11 Interest on sales .. 32,556 16 3 Interest on advances .. 53 14 I Realization Account (Discharged Soldiers Settlement Account) .. 78,887 5 1 Miscellaneous advances (Discharged Soldiers Settlement Account) .. 20 15 7 Interest on miscellaneous advances (Discharged Soldiers Settlement Account) .. .. 2 14 3 Tairawhiti Maori Land Board rates received and notpaidtoPublicAccount 264 4 9 Rates on Waiapu Native blocks .. .. 5,569 12 10 Small Farms Scheme, for rents accrued.. .. 143 II 5 Departmental . . .. 2 4 2 Miscellaneous .. .. 2,396 16 3 280,217 6 3 j Interest under section 13, Land Laws Amendment Act, 1926 .. 206,081 3 7 Postponements of rent and ITLt 01*6 Under Land Act, 1924 .. 5,921 6 7 Under Mortgage Relief Acts 1,964 18 3 7,886 4 10 Interest on sales accrued but not due .. 6,367 7 7 | Losses in Suspense .. .. .. 68,876 7 2 | Profit and Loss Account: Orakei Block .. 172, 480 4 3 Revenue : Loss for year carried forward .. 58,434 18 3 Cash — £ s. d. Receiver General's Deposit Account .. .. 41 5 4 Local Bodies' Deposit Account of Receivers of , Land Revenue— Mining district land-oc-cupation leases .. 1, 824 2 8 Thermal Springs District Act, 1910, leases .. 38 3 4 .1,903 II 4 £13,251,967 8 1] £13,251,967 8 II W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with the departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Ft. IV]. The following comments are appended : (1) Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,249 os. 6d., which is now reflected in the Income and Expenditure Account of the Lands and Survey Department Account, should, in the opinion of the Audit Office, be included in the Revenue Account and shown as a charge against rents; (2) the charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished, as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927 ; (3) in the opinion of the Audit Office, the expenditure from Public Works Fund on Native development areas proclaimed subject to section 522, Native Land Act, 1931, £1,331 4s. 9d., which represents expenditure from Crown Lands Account on assets of the Native-land developmental schemes controlled by the Native Department, should be reflected in the accounts of the schemes ; (4) the provisions of section 537, subsection (5) (a), of the Native Land Act, 1931, have not been complied with in respect of the asset sundry debtors for rates on Native blocks in Waiapu Consolidation Scheme, £5,569 12s. lOd. —J. H. Fowler, Controller and Auditor-General.

13. —1 [PT. IV], SUP. TO 1938.

DAIRY INDUSTRY LOANS. (Agriculture (Emergency Powers) Act, 1934.) Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Balance at Ist April, 1937 .. .. .. 69 12 3 Interest on advances .. .. .. 1,748 17 2 Interest, Public Works Fund : Capital .. .. 1,690 11 7 Balance carried down .. .. .. .. 1168 £1,760 3 10 £1,760 3 10 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Public Works Fund .. .. 44,039 2 8 Advances under section 26, Agriculture (Emergency Treasury Adjustment Account .. .. 1,467 2 0 Powers) Act, 1934 .. .. .. .. 43,193 18 0 Sundry creditors .. .. .. .. 313 10 Cash in hands of State Advances Corporation .. 2,009 13 0 Sundry accounts in credit — £s. d. Sundry debtors for interest .. . . .. 3 0 4 Interest on advances .. 73 7 8 Sundry debtors for principal instalments .. 24 19 4 Principal instalments .. 63 16 7 Interest accrued but not due .. . . .. 404 5 5 137 4 3 Revenue Account .. .. .. .. 1168 £45,647 2 9 £45,647 2 9 A. R. F. Mackay, M.Com., Ph.D., Assistant Accountant to the Treasury. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit,, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Balance from separate accounts — £ s. d. Income from — - s. d. Primary education .. .. 2,686,683 13 10 Primary-education reserves .. .. 147,153 311 Post-primary education .. .. .. 875,822 3 9 National endowment . . .. 101,721 5 8 Higher education .. .. •• 149,580 10 9 Balance as per balance-sheet .. .. 4,018,141 11 I Training of teachers .. .. .. 178,268 6 1 Native education .. •• 133,043 8 0 Physical training . • . • • • 3, 105 4 3 Examinations .. .. .. 2,465 17 4 Miscellaneous .. .. .. •• 51,175 18 6 Special schools and child welfare .. .. 186,870 18 2 £4,267,016 0 8 £4,267,016 0 8 Head Office Administration. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. 39,078 18 1 Payment by Teachers' Superannuation Fund Travelling-expenses .. .. 1,012 10 4 for clerical work, postage, and printing and Office requisites, advertising, &c. .. .. 234 8 8 stationery .. .. .. .. 1,010 0 0 Telephones . . .. • ■ ■ • 344 1 10 | Sale of publications .. .. . • 20 7 10 Printing and stationery .. .. • • 1, 142 16 5 t Recovery of salaries of officers for services in Postage .. . • • • ■ • ■ • 1 > 123 9 4 j connection with Electrical Wiremen's ExamiRent of offices (Government Buildings) .. 1,623 15 0 , nations .. .. .. .. 90 0 0 Rent of other offices . . . • • ■ 64 8 3 Education Gazette — £ s. d. Depreciation on furniture and office appliances 445 0 0 Sales .. ■■ 42 14 11 Interest on capital .. .. • ■ 71 0 0 Advertising .. .. . . 216 0 1 Education Gazette — £ s. d. — 258 15 0 Salaries .. .. 225 0 0 Balance transferred to other accounts .. 45,155 3 4 Printing .. 1,004 8 7 Postage .. . . ■ ■ 141 9 4 Sundries .. . • • • 23 0 4 1,393 18 3 £46,534 6. 2 | £46,534 6 2

B. —1 [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account—continued. Primary Education. Expenditure. £ s. d. Income. Si s. d. Head Office salaries and administration charges 16,051 16 3 Recovery from Fire Insurance Fund .. .. 7,291 0 5 Public schools — £ s. d. Amount due for work to be completed .. 5,493 3 0 Teachers'salaries .. 1,748,746 14 7 School buildings: Rent of school buildings and Teachers'house allowances 41,632 10 4 residences .. .. .. .. 1,015 16 6 Teachers'removal expenses 1,842 13 7 Inspection: Fees for special examinations .. 32 4 9 • 1,792,221 18 6 Teachers'appeal fees .. .. .. 36 14 6 Manual instruction — School Journal sales .. .. . . 65178 Salaries .. .. 65,914 10 6 Miscellaneous: Recoveries for education of Capitation for incidentals 22,758 5 6 foreign children .. .. .. .. 69 7 6 Handwork materials .. 13,926 8 3 Balance, carried to General Income and ExGrants for agricultural clubs 945 8 10 penditure Account .. .. .. 2,686,683 13 10 Grants for swimming instruction .. .. 1,760 0 0 105,304 13 1 School and class libraries, including books supplied to pupils in necessitous cases .. 6,584 6 11 Maintenance of school buildings, &c.— Grants to Boards for maintenance and cost of improvements to school grounds .. 160,595 4 3 Less part charged to post-primary for maintenance of district high schools (secondary departments) .. 4,125 0 0 156,470 4 3 Alterations to buildings to diminish danger from earthquake .. 1,273 16 8 Rebuilding of schools destroyed by fire .. 9,501 18 5 Due for work to be completed . . .. 5,493 3 0 School Committee allowances, £156,377 Bs. 3d.; less part charged to post-primary for district high schools (secondary departments), £3,885 .. 152,492 8 3 Rents for buildings for school purposes .. 4,313 7 7 — : 329,544 18 2 Inspection of schools — Inspectors' salaries . . 28,037 14 10 Less charged to grading of teachers, £2,199 16s. 2d. ; less charged to Head Office administration, £1,640 . • 3,839 16 2 24,197 18 8 Travelling-expenses . . 8,098 0 2 Office requisites (including depreciation on furniture) 224 9 II Clerical assistance .. 299 15 0 Transfer and removal expenses .. . • 691 22 Telephones .. . • 81 13 10 33,592 19 9 Registration and grading of teachers— Head Office salaries and administration .. .. 1,373 16 5 Portion of Inspectors' salaries 2,049 16 2 Expenses of appeals .. 145 17 7 Printing and stationery .. 92 6 8 3,661 16 10 ! Conveyance of pupils and instructors, including depreciation on departmental buses .. .. 129,757 17 2 Education Boards: Grants for administration and general purposes .. .. 36,546 I 3 Less part charged to postprimary for district High schools (secondary Departments) 907 0 0 35,639 1 3 Correspondence School (Primary Department) — Head Office administration .. 75 0 0 Salaries .. .. •• 10,862 3 4 Books and stationery, £1,160 12s. 7d.; less recoveries from parents, £474 18s. lid. .. 685 13 8 Cleaning, lighting, heating, &c. 136 13 7 Manual instruction .. 118 l l 6 , Depreciation on furniture .. 77 0 0 Depreciation on library .. 78 0 0 Postage .. .. • • 887 6 L Rent of offices .. . • 205 0 0 Telephone .. •. • ■ 22 6 3 Interest on capital .. .. 75 0 0 Sundries .. .. •. 73 16 2 — 13,296 10 7 Carried forward .. .. 2,465,655 18 6 Carried forward .. .. 2,700,687 18 2

B.—1 [FT. TV], Sup. TO 1938.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Primary Edvmtion —continued. Expenditure—continued. Income —continued. £ s. d. £ s. d. . £ s. d. Brought forward .. 2,465,655 18 6 Brought forward .. .. 2,700,687 18 2 School Journal — Head Office administration . . 50 0 0 Salaries .. .. •. 550 0 0 Printing and despatch . . 3, 540 6 4 Postage .. .. .. 1,294 16 5 Rent of offices .. .. 68 18 2 Telephone .. .. .. 9 5 0 Sundries .. .. .. 15 16 9 5,529 2 8 Grants to free kindergartens .. •• 6,134 1 8 Hot meals for sub-normal children .. .. 25 0 0 Preparation of school text-books .. .. 250 0 7 Postage .. .. . • • • • • 295 2 8 Printing and stationery .. .. .. 1,454 8 5 Interest on capital .. .. 220,027 12 8 Postage on school assignments during infantileparalysis epidemic .. .. • • 1,246 1 6 Miscellaneous .. .. • • • • 70 9 6 j £2,700,687 18 2 £2,700,687 18 2-Post-primary Education. Expenditure. £ s. d. Income. Head Office administration charges .. 8,784 2 7 High schools £, s. d. £ s. d. Salaries of teachers and instructors — £ s. d. Pupils fees .. .. .. 1,250 19 6 Secondary schools .. .. 279,791 010 Endowment income applied to Technical schools .. .. 206,010 16 6 payment of teachers' salaries Combined schools .. .. 43,748 12 I and maintenance of buildings 37,299 7 9^ District high schools .. .. 81,029 9 6 38,550 / 3 610,579 18 11 Technical and combined schools— Grants to Boards for general Pupils'fees .. .. .. 9,648 0 0 purposes Endowment income applied to Secondary schools .. .. 40,968 1 6 payment of incidentals and Technical schools .. .. 47,240 16 6 maintenance of buildings .. 2,989 19 2 Combined schools .. .. 12,720 0 0 - 12,637 19 2 District high schools (part of Recoveries from Boards of payments made by grant to Education Boards for Department for repairs to buildings .. .. 1,059 22 general purposes, £907; part of Rent of school buildings and sites .. .. 152 13 4 grant to Education Boards for Recoveries from Fire Insurance Fund .. .. 180 10 2 School Committee incidentals, Amount due for work to be completed .. .. 848 0 0 £3,885) .. .. .. 4,792 0 0 Teachers'appeal fees .. .. .. .. 3 3 0 105,720 18 0 Correspondence School (Secondary Department): Grant to Marlborough High School Tuition fees .. .. .. .. 207 4 6 Board (Marlborough High School Balance, carried to General Income and Expenditure Act, 1899) .. .. •• •• 400 0 0 Account .. .. .. .. .. 875,822 3 9 Maintenance of buildings (including cost of improvements to schoolgrounds) — Secondary schools .. .. 17,711 17 9 Technical schools .. .. 6,391 II 8 Combined schools .. .. 347 19 2 District high schools (proportion for secondary departments) .. 4,125 0 0 , 28,576 8 7 Rents of buildings for classes — Secondary schools .. .. 151 10 0 Technical schools .. .. 829 12 8 981 2 8 Rebuilding of schools destroyed by fire .. . • • ■ • • 2 7 10 | Due for work to be completed .. .. 848 0 0 Alterations to buildings to dimmish danger from earthquake .. .. 2,151 14 4 j Grading and registration of teachers — Head Office Administration charges .. . . •. 90 0 0 Portion of Inspectors' salaries .. 395 0 0 Expenses of appeals .. .. 165 0 0 650 0 0 Inspection— Salaries of Inspectors .. 5, 487 3 1 Less part charged to grading of teachers, £395; less part charged to Head Office administration, £776 19s. lid. 1,171 19 II 4,315 3 2 Travelling-expenses .. .. 1,254 19 II 5,570 3 1 Carried forward .. •• 764,264 16 Oi Carried forward .. .. 929,461 3 4

B. I [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT —continued. Income and Expenditure Accotjnt—continued. Post-primary Education—continued. Expenditure—continued. lmiMb -cont.nued. £ s. d. £ s. d. £ s. d. Brought forward .. .. 764,264 16 0 Brought forward .. 929,461 3 4 Conveyance of pupils and instructors .. .. .. .. 48,030 13 5 Manual instruction .. .. .. 6,120 6 7 Scholarships: War bursaries .. .. 3,742 2 5 Correspondence School (secondary department)— Head Office administration .. 75 0 0 Salaries .. .. .. 12,906 0 3 Books and stationery, £2,103 19s. 4d.; less recoveries from parents, £905 12s. 9d. .. 1,198 6 7 Postage .. .. .. 849 8 4 Rent of offices .. .. 166 0 0 Telephone ...... 22 6 3 Cleaning, lighting, and sundries 200 14 2 Depreciation on furniture .. 154 0 0 Interest on capital .. .. 76 0 0 Manual instruction .. .. 39 1 6 15,686 17 1 Purchase of typewriters for instructional purposes 928 8 3 Printing and stationery .. .. .. 417198 Postage on school assignments during infantileparalysis epidemic .. .. .. 30 9 9 School books supplied in necessitous cases .. 532 0 0 Grants towards cost of equipment for visual education . . .. .. . . .. 100 0 0 Valuation fees .. .. .. .. 37 16 0 Miscellaneous .. .. .. .. 12 4 1 Interest on capital .. .. .. .. 89,557 10 1 £929,461 3 4 £929,461 3 4 Higher Education. Expenditure, £ s. d. Income. £ s. d. Head office administration charges .. . . 930 0 0 Balance, carried to General Income and Expenditure Grants to— Account .. .. .. .. .. 149,580 10 9 New Zealand University and Universtity colleges for general purposes, &c. .. .. .. 66,929 14 0 New Zealand University and University colleges, being share of national-endowment revenue collected, 1937-38 .. . . .. 14,532 0 0 Workers' Educational Association : Grants .. 5,600 0 0 Special assistance to deserving students .. 120 9 0 Scholarships and bursaries .. .. 27,717 9 3 Sundries .. .. .. . . .. 25 18 6 Interest on capital .. .. .. . . 33,725 0 0 £149,580 10 9 £149,580 10 9 Training of Teachers. Expenditure. £ s. d. Income. £ s. d. Head Office administration charges .. .. 835 10 4 Balance, carried to General Income and Expenditure Training colleges— Account .. .. .. .. .. 178,268 6 1 Salaries of staff (including extra staffs of practising schools in excess of the usual staff as £ s. d. public schools) .. .. 30,152 18 0 Special instruction .. .. 3,504 12 10 Science material .. .. 720 15 2 34,378 6 0 Allowances to students .. 128,912 19 9 University college fees .. 5,691 1 0 134,604 0 9 Printing and stationery . . .. . . 55 19 1 Training of teachers (other than students of training colleges) .. .. .. .. . . 114 16 5 Expenses of Selection Committee .. .. 6 4 0 Refund of boarding-allowance .. .. 662 6 6 Sundries .. .. .. .. .. 330 Interest on capital .. .. . . .. 7, 608 0 0 £178,268 6 1 £178,268 6 1

B.—l [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued, Native Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges . . 2,251 14 3 Recovery from Eire Insurance Fund .. ~ 480 3 6 Native schools— £ s- d. Rent of buildings and sites .. . . .. 40 3 8 Salaries of teachers .. 89,063 17 3 Tauranga Endowment Reserve revenue .. .. 292 3 9 Manual instruction .. .. 1,157 16 4 Fees and fines I U b Books, schools requisites, &c. .. 1,583 4 3 Sale of old timber .. .. .. Repairs to buildings, rents, &o. 7,079 13 1 Balance, earned to General Income and ExpendiMiscellaneous .. .. 102 7 11 ture Account 133,043 8 0 Removal expenses of teachers . . 974 4 5 Depreciation on buildings .. 5, 679 0 0 F 105,640 3 3 Conveyance and board of children ■ . • ■ 9,663 7 2 Inspection — Salaries of Inspectors . ■ 1.943 2 1 Travelling-expenses .. ■■ 764 12 6 Higher education: Scholarship allowances and expenses •• •• •• 7,387 310 Preparation of text-books . • ■ ■ ■ ■ 3* oProvision of food and clothing, Te Hapua . ■ 19 17 2 Construction of bridges . . ■ • • • 37 2 4 Valuation fees ■■ •• a in a Equipment for provision of hot drinks .. . • 9 10 9 Postage . ■ ■ ■ • ■ ■ ■ ■ • 1 Printing and stationery . • ■ • • • icq Sundries . • • • • • ■ • • • . ' ' J* Interest on capital .. •• •• 0,971 0 U £133,866 13 10 £133,866 13 10 Physical Education. Expenditure. £ s. d. Income. £ s. d. Head office salaries and administration charges .. 50 0 0 Balance, carried to General Income and Expendi- £ s . d. ture Account .. .. .. .. *5,100 4 6 Salaries of Instructors .. •• 2,909 10 0 Uniform allowance . • • ■ 40 0 0 Travelling-expenses .. • • 89 6 0 Transfer and removal expenses .. 15 8 3 3,054 4 3 Postages .. ■ • • • • • ■ 1 ®® £M05~4 3 £3,105 4 3 Examinations. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges . . 1.944 15 5 Fees for examinations and certificates .. .. 3,576 o 4 Examiners'and Supervisors'fees .. .. 2,302 18 9 Electrical Wireman 8; Examination .. .. 23 8 3 Rent of buildings, forwarding charges, &c. .. 305 5 o Balance, carried to General Income and Expendi- . Postage .. 207 12 0 ture Account 2,465 1.7 4 Printing and stationery .. •• ■■ ° Rent of store, Wellington . . • • • • 8y 0 0 Fees to University of New Zealand for portion of School Certificate Examination conducted by University of New Zealand . . .. ■ • 313 12 8 City and Guilds Examination .. • ■ • • *06 4 0 Sundries .. • ■ • • ■ • • ■ 30 2 3 £6,065 10 11 £6,065 10 11 Miscellaneous. Expenditure. £ s. d. , £ 7 S -i Accidents to school-children 875 17 8 Registration Fees : Education Act, 1914 .. 7 3 Expenses of Conference of educational authorities 894 9 1 Sale of radios and gramophones .. .. • 0 Amount written off, being part of premium on Sale of school maps •• •• •• •• • conversion: Education Loans Account .. 502 15 6 Salaries of exchange teachers .. .. •• Compassionate allowances : Widows of Inspectors Balance, carried to General Income and Expendiof Schools 658 13 1° ture Account ,1,175 18 ' Teachers' Superannuation Fund — Government subsidy under Super- £ s. d. annuation Act, 1927 (section 12) 43,000 0 0 Subsidy under Finance Act, 1925, •• 4 > 847 13 ° 47;847 13 o Country library service— Salaries .. • • • • 319 14 1 Travelling-expenses . . ■ • 89 18 6 Sundries .. • • ■ ■ If 8 ®11 Interest on capital .. .. 31 0 0 588 13 6 £51,368 2 7

B.—l [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT—continued. Income and Expenditube Account—continued. Special Schools and Child Welfare {Summary). Expenditure. Income. £ s. d. .Balance brought forward from separate accounts— £ s. d. Stores Summary Account .. .. .. 254 0 9 Education of the blind .. .. 5,789 4 1 Balance, carried to General Income and ExpendiEducation of the deaf .. .. .. 8,236 17 8 ture Account .. .. .. ..186,870 18 2 Education of the feeble-minded .. .. 25,846 1 2 Child welfare: General .. .. .. 147,252 16 0 £187,124 18 11 £187,124 18 11 Special Schools and Child Welfare : General Administration. . ii: Expenditure. £ g. d. Income. £ s. d Head Office salaries and administration charges .. 12,643 8 I Balance, carried to separate Special Schools and Child Welfare Accounts .. .. .. 12,643 8 1 £12,643 8 1 £12,643 8 1 Education of the Blind. Expenditure. £ g. d. Income. £ s. d. Head Office salaries and administration charges .. 90 0 0 Maintenance fees .. .. .. .. 372 14 1 Maintenance of State wards in New Zealand In- Amount previously provided for bad debts not stitute for the Blind .. .. .. 417 1 8 required .. .. .. . . .. 15 15 2 Grant to New Zealand Institute for the Blind .. 4,130 0 0 Balance, carried to Special Schools Summary Ac-Travellmg-expenses of children .. .. 20 11 8 Count .. .. .. .. .. 5,789 4 1 Interest on capital .. .. .. .. 1,520 0 0 £6,177 13 4 £6,177 13 4 Education of the Deaf. Expenditure. £ s. d. Receipts. £ s. d. Head Office salaries and administration charges .. 600 00, Maintenance fees .. .. .. .. 1,839 10 5 School for the Deaf— £ s. d. Deduction from salaries of staff for board and Salaries of staff .. .. 6,326 19 1 quarters provided .. .. .. .. 452 3 9 Maintenance of children .. 2,079 5 6 Balance, carried to Special Schools Summary Account 8,236 17 8 Maintenance of buildings .. 306 19 11 Depreciation on buildings .. 259 0 0 Depreciation on water-system .. 30 0 0 9,002 4 6 Advertising .. .. .. .. .. 17 10 4 Travelling-expenses .. .. ~ .. 301 1 2 Postages .. .. .. .. ~ 3 15 10 Interest on capital .. .. .. .. 604 0 0 £10,528 11 10 £10,528 11 10 School of the Deaf. —Income from Bequests in the Hands of Public Trustee. (To be expended on amusement, &c., for inmates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Income. £ s d Expenditure on recreations, &c. .. .. .. 48 19 1 Balance of income in Post Office Savings-bank, 31st Balance in hand 31st March, 1938, carried to balance- March, 1937 .. .. .. ~ .. 48 4 5 sheet .. .. .. ~ .. 88 17 5 Income from bequests .. .. .. .. 87 6 2 Interest on deposits in Post Office Savings-bank .. 2 5 11 £1 37 16 6 £137 16 6 Education and Training of the Feeble-minded. Expenditure. Income. £ s. d. Baia,nce (net cost) on— £ s. d. Maintenance fees from parents, &e. .. .. 871 15 7 Richmond School for Girls .. • .. .. 7,103 18 4 Recoveries on account of travelling-expenses .. 52 8 4 Otekaike School for Boys .. .. .. 18,559 10 9 Balance, carried to Special School Summary AcHead Office administration (non-institutional) .. 300 0 0 count ~ .. .. .. .. 25 846 1 2 Travelling-expenses (including interest on capital on motor-cars) .. .. .. .. 688 0 8 Postage .. .. .. .. .. 118 15 4 £26,770 5 1 £26,770 5 1

4 —B. 1 [PT. IV] SUP. TO 1938.

B.—l [PT. IV], Sup. to 1938.

EDUCATION DEPARTMENT —continued. Income and Expenditube Account —continued. Special School for Girls, Richmond. Expenditure. £ s. d. Income. Head Office salaries and administration charges .. 160 0 0 Deductions from salaries of staff for board and £ s. d. Salaries of staff .. .. .. .. 3,368 11 7 quarters provided .. .. .. .. 405 17 2 Maintenance of inmates .. . . ... 2,264 5 4 Sales of produce .. .. .. .. 5 5 4 Repairs to buildings .. .. .. .. 833 17 7 Rent of farm-site .. .. .. .. 210 0 Depreciation on buildings .. .. .. 433 0 0 Balance, carried to Education and Training of the Advertising .. .. .. .. .. 316 4 Feeble-minded Income and Expenditure Account 7,103 18 4 Interest on capital .. .. .. .. 454 0 0 £7,517 10 10 £7,517 10 10 Special School for Boys, Otekaike. Expenditure. £ s. d. Income. Head Office salaries and administration charges .. 275 0 0 Deductions from salaries of staff for board and £ s. d. Salaries of staff .. .. .. .. 9,440 15 1 quarters provided .. .. .. .. 1,416 7 3 Maintenance of inmates ... .. .. 6,976 2 3 Sales of mats, basketwork, &c. .. .. .. 206 8 9 Repairs to buildings .. .. .. .. 1,180 5 8 Rent .. .. .. .. .. 1 15 0 Depreciation on buildings .. .. .. 1,167 0 0 Balance (profit) from Farm Account .. .. 35 11 1 Depreciation on motor-vehicles .. .. .. 21 0 0 Balance, carried to Education and Training of the Advertising .. .. .. .. .. 3 910 Feeble-minded Income and Expenditure Account 18,559 10 9 Interest on capita! .. .. .. .. 1,156 0 0 £20,219 12 10 £20,219 12 10 Special School for Boys, Otekaike (Farm Account). Expenditure. Income. £ s. d. Stock on hand, Ist April, 1937 — £ s. d. £ s. d. Sales of produce (including issues to Otekaike Live-stock .. .. .. 477 17 4 Institution) .. .. .. .. 2,155 11 3 Farm-produce .. .. .. 537 0 9 Stocks on hand, 31st March, 1938 — £ s. d. — 1,014 18 1 Live-stock .. .. 446 1 10 Purchase of live-stock .. .. .. 365 0 9 Farm-produce .. .. .. 629 12 8 : Purchase of feed .. .. .... 72 2 6 . — 1,075 14 6 Purchase of seed and manures .. .. .. 180 7 11 Repairs to plant, braidings, &c. .. .. 53 6 5 Purchase of petrol, oil, and sundries .... 95 6 3 Salaries and wages of staff employed on farm .. 1,105 12 9 Depreciation on buildings, &c. .. .. 112 0 0 Balance carried down .. .. ..232111 £3,231 5 9 £3,231 5 9 £ s. d. £ s. d. Head Office salaries and administration charges .. 40 0 0 Balance brought down .. .. .. .. 232 11 1 Interest on capital .. .. .. .. 157 0 0 Balance (profit), carried to Otekaike General Account 35 11 1 £232 11 1 £232 11 1 ; ===== Child Welfare Summary Account. Expenditure. £ s. d. Income. £ s. d. Provision for bad debts .. .. .. 10,000 0 0 Fees recovered from parents, &c., for maintenance Boys' Training Farm, Weraroa .. .. 8,108 1 7 of children .. .. .. .. 22,829 12 3 Auckland Receiving Home .. .. .. 1,879 17 9 Balance, carried to Special Schools Summary of Hamilton Receiving Home .. .. .. 1,062 9 8 Income and Expenditure Account .. .. 147,252 16 0 Miramar Children's Home .. .. .. 2,019 15 2 Wellington Girls' Hostel .. . . .. 1,049 7 4 Christchurch Receiving Home .. .. .. 1,804 16 2 Burwood Girls' Home .. .. .. 7,09911 1 Dunedin Receiving Home .. .. .. 1,263 11 9 Auckland Boys' Home .. .. .. 2,319 14 8 Wellington Boys' Home .. .. .. 1,415 14 11 Christchurch Boys' Home. .. .. .. 1,677 18 2 Dunedin Boys' Home .. .. 1,188 10 5 Non-institutional .. .. .. •• 129,192 19 7 £170,082 8 3 £170,082 8 3

B.—l [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Boys' Training Farm, Weraroa. Expenditure. £ s . d. Income £ s d Head Office salaries and administration charges .. 250 0 0 Deduction from salaries of staff for board and salaries and wages of staff .. .. .. 3,580 18 11 quarters provided .. .. 5X3 9 Maintenance of inmates .. .. .. 3,039 22 Rent of buildings .. .. 88 4 3 Repairs to buildings, &c. .. .. .. 328 18 1 Balance (profit) from Farm Account .. .. 448 19 7 Telephones .. .. .. .. .. 6 18 4 Sales, materials, &c. .. .. .. .. 2 6 0 Depreciation on cars . .. .. 17 6 8 Balance, carried to Child Welfare General Account 8,108 1 7 Depreciation on buildings, &c. .. .. 958 0 0 Interest on capital .. .. .. .. 980 0 0 £9,161 4 2 £9,161 4 2 Boys' Training Farm■ Weraroa (Farm Account). Expenditure. Income. Stock, Ist April, 1937— £ s. d. £ s. d. Stocks, 31st March, 1938 — £ s. d £ s d Live-stock .. .. .. 3,435 3 0 Live-stock .. 4 124 1 2 Farm-produce .. .. 1,008 0 0 Farm-produce .. I' 161 14 7 4,443 3 0 _L_ 5 285 15 9 Purchase of live-stock 1,333 19 9 Sales of produce, including issues to Weraroa ■Purchase of seeds and manures .. .. 165 14 7 Institution \ 33Q 7 9 Purchase of feed .. .. .. .. 74 17 5 Sale of motor-lorry " " " '15 0 0 Repairs to buildings, plant, &c. .. .. 180 5 2 Sale of live-stock .. .. .. 2 064 11 10 Salaries and wages of staff .. .. .. 883 0 6' ' Sundries .. .. .. .. .. 136 8 0 Depreciation on buildings, &c. .. .. .. 150 0 0 Depreciation on tractor .. .. .. 24 7 4 Balance carried down .. .. .. 1,309 19 7 f £8,701 15 4 £8,701 15 4 £ s. d. £ s. d. Head Office administration charges .. 45 0 0 Balance brought down 1 'mo i q 7 Weraroa Office charges .. .. .. 80 0 0 Interest on capital .. .. .. .. 736 0 0 Balance (profit), carried to Weraroa General Account .. .. .. .. .. 448 19 7 £1,309 19 7 £1,309 19 7

Girls' Homes and Receiving Homes.

Boys' Homes.

— Auckland. Hamilton. Miiramar. barter 0 " Christctarch. Burwood. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. ! £ s. d £ s d Head Office adminstration charges 40 0 0 40 0 0 40 0 0 40 0 0 50 0 0 60 0 0 40 0 0 Salaries of staff .. .. .. 759 14 10 425 17 7 823 19 9 614 2 2 719 13 2 3,441 14 5 507 4 7 Maintenance of inmates .. .. 747 17 1 357 3 5 1 811 8 1 584 19 6 789 3 4 14 6 470 1 9 Repairs to buildings .. .. 266 4 6 126 18 0 235 15 4 79 13 2 237 19 9 '466 2 7 141 18 11 Telephone .. .. .. 7 12 6 5 10 0 563 450 10 12 6 8 15 0 7 12 6 Depremation oil buildings .. 59 0 0 66 0 0 159 0 0 37 0 0 78 0 0 405 0 0 58 0 0 Depreciation on furniture .. .. 30 0 0 30 0 0 36 0 0 32 0 0 114 0 0 10 0 0 Interest on capital .. .. 135 0 0 76 0 0 164 0 0 70 0 0 110 0 0 774 0 0 130 0 0 2,015 8 11 1,127 9 0 2,269 9 5 1,465 19 10 2,027 8 9 7,600 6 6 1,364 17 9 Inpome and Balances. , £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d ~~£ ~ d~ Deduction from salaries of staff for 113 9 4 64 10 4 119 13 3 110 0 0 135 0 0 438 1 8 58 5 8 board and quarters provided Board for inmates .. .. 22 1 10 0 9 0 21 1 0 306 12 6 87 12 7 .. 43 0 4 Sale of produce and stores .. .. .. ... .. 24 i3 9 Rent of buildings . . .. .. .. 1(J9 0 0 .. .. 38 0 0 Balance, carried to Child Welfare 1,879 17 9 1,062 9 8 2,019 15 2 1,049 7 4 1,804 16 2 7,099 11 1 1 263 11 9 Income and Expenditure Account 2,015 8 11 1,127 9 0 2,269 9 5 1,465 19 10 2,027 8 9 7,600 6 6 1,364 17~~9

, Auckland. Wellington. Christchurch. Dunedin. | i Expenditure. £ s. d. £ s. d. £ s. d. £ s d Head Office administration charges .. .. , - . . 50 0 0 40 0 0 45 0 0 40 0 0 Salaries of stafi .. .. .. .. .. .. 869 13 11 578 10 7 1,016 17 7 720 19 2 Maintenance of inmates ...; .... "... .. 607 6 4 546 6 5 447 12 7 280 14 0 Repairs to buildings .. .. .. .. .. .. 380 5 2 236 8 10 53 2 4 36 14 1 Telephone .. .. .. .. .. .. .. 7 17 6 7 18 9 899 526 Depreciation on buildings, &c. .. .. .. .. .. 245 0 0 68 0 0 134 0 0 83 0 0 Interest on capital .. .. .. .. .. .. 262 0 0 98 0 0 128 0 0 190 0 0 2,422 2 11 1,575 4 7 1,833 2 3 1,356 9 9 Income and Balances. £ s. d. £ s. d. £ s d £ s d Deduction from salaries of staff for board and quarters provided .. 96 12 3 102 10 0 115 0 0 100 0 b" Board of inmates .. .. .. .. .. .. - 6 10 0 .... 49 .4. .6 40 4 1 5 3 0 Kept of boildingg. sales, &c. .. .. .. .. .. 0 6 0 7 15 2 62 16 4 Balance, carried to Child Welfare Income and Expenditure Account 2,319 14 8 1,415 14 11 1,677 i8 2 1 188 10 5 M22 2 11 1,575 4 7 1,833 2 3 9 9

B. —1 [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account—continued. Child Welfare —Non-institutional. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 10,326 8 1 Recoveries for clothing, &c., supplied by DepartSalaries of officers .. .. •• 19,380 14 11 ment .. .. .. .. .. 409 7 1 Maintenance of children boarded- Rent of buildings, Auckland .. .. .. 180 0 0 ou t £ s. d. Rent of buildings, Wanganui .. .. .. 68 18 0 Payments to foster-parents .. 78,021 18 2 £s. d. Clothing, &c. .. .. 8,043 4 3 Rent of buildings, Napier .. .. 65 3 7 Post and Telegraph Department: Disposal of stores .. .. .. 1 13 6 Commission on payments .. 729 16 0 66 17 1 —. 86,794 18 5 Board of staff .. .. 20 0 0 Maintenance of inmates in private Sales of produce .. .. .. 10 9 institutions .. •• 2,926 2 1 21 0 9 Boys' Hostel, Auckland, Mount Sale of partitioning in offices previously occupied Albert) a t Auckland .. .. .. . • 352 10 0 Repairs to buildings .. .. 410 11 3 Recoveries from parents for travelling-expenses .. 106 111 Depreciation on buildings .. 95 0 0 Balance, carried to Child Welfare Income and ExInterest on capital .. .. 163 0 0 penditure Account .. .. .. 129,192 19 7 668 11 3 Receiving Home, Wanganui (closed) — Repairs to buildings, &c. .. 12 2 1 Depreciation on buildings .. 52 0 0 Interest on capital .. ■. 64 0 0 128 2 1 Receiving Home, Napier (closed) —• Depreciation on buildings .. 44 0 0 Interest on capital .. .. 47 0 0 91 0 0 Receiving Home, Timaru (closed) — Salaries . v . ■ . • 252 0 0 Maintenance of buildings .. 1 15 4 Depreciation on. buildings .. 50 0 0 Interest on capital .. .. 147 0 0 450 15 4 Rent, office requisites, &e. .. .. •• 1,958 5 0 Removal of offices .. • • • • • • 25 18 8 Payment to Justice Department for services rendered by staff of Registrar-General's Office 20 0 0 Legal expenses .. •• • • • • 7 10 11 Travelling-expenses of staff and children (ineluding running - expenses of departmental motor-cars) .. •• •• 5,352 1 5 Transfer and removal expenses of staff .. •. 143 0 2 Refunds of maintenance payments .. .. 168 5 10 Postage 828 17 3 Printing and stationery .. . • • • 461 10 3 Telephones .. . ■ ■ • • • • • 421 14 0 Advertising .. .. • • • • • • 21 9 3 Sundries .. .. •• •• 0 11 6 Depreciation on office furniture .. • • 185 0 0 Interest on capital (furniture, &c.) .. •. 36 18 0 £130,397 14 5 £130,397 14 5 Stores Summary Account. Expenditure. £ s. d. Income. £ s. dBalance (loss) from Dunedin Store Account.. .. 18 3 4 Balance (profit) from Auckland Store .. . 33 13 6 Balance, transferred to Special Schools and Child Wei- Balance (profit) from Central Store .. .. 231 0 I fare Summary Account 254 0 9 Balance (profit) from Factory Account .. . . HO 5 £272 4 1 £272 4 1 CENTRAL STORE, WELLINGTON. Trading Account for Year ended 31st March, 1938. 2),.. £ s. d. Cr. £ s. d. Stnck Ist Anril 1937 •• 1,924 2 6 Issue to institutions, &c. .. .. •• 6,086 12 1 Purchases aiS issues from factory .. .. 4,847 2 7 Stock, 31st March, 1938 1,627 12 6 Balance, carried to Profit and Loss Account .. 942 19 6 £V 714 4 7 £7,714 4 7 Profit and Loss Account. Dr £ s. d. Gr. £ s. d. Head Office administration charges .. .. 50 0 0 Balance (gross profit) from Trading Account .. 942 19 6 Salaries «0 0 0 Rent |4 0 0 Outward freight .. •• •• •• ' * ° Fire insurance on stock .. . • •• i n Postages .. •• •• •• ? o o Sundries .. •• •• •• 8 0 Telephone .. •• •• •• il « n Depreciation on fittings 15 0 0 Interest on capital .. ■ • ■ ■ ■ • ® Balance (profit), carried to Stores Summary Account 231 0 2 . £942 19 6 £942 19 6

B.—l [PT. IV], SUP. TO 1938.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. BRANCH STORE, AUCKLAND. Trading Account for Year ended 31st March, 1938. Dr. £ s. d. Cr. £ g. d. Stock, Ist April, 1937 .. .. .. .. 571 7 4 Issues to institutions, &c. .. .. .. 813 0 5 Purchases and transfers from Wellington store .. 680 18 5 Stock, 31st March, 1938.. .. .. 555 18 10 Balance, carried to Profit and Loss Account .. 116 13 6 £1,368 19 3 £1,368 19 3 Profit and Loss Account. Dr - £ s. d. Gr. £ s. d. Head Office administration charges .. .. 5 0 0 Balance (profit) brought down .. .. .. 116 13 6 Salaries .. .. .. .. .. 35 0 0 Bent .. .. .. .. 20 0 0 Interest on capital .. .. .. .. 23 0 0 Balance (profit), carried to Stores Summary Account 33 13 6 £116 13 6 £116 13 6 BRANCH STORE, DUNEDIN. Trading Account for Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Stock,lst April, 1937 . . .. .. .. 350 5 0 Issues to institutions, &c. .. .. .. 324 10 0 Purchases and transfers from Wellington store .. 246 5 II Stock, 31st March, 1938 .. .. .. .. 321 17 7 Balance (gross profit), carried to Profit and Loss Account .. .. .. .. .. 49 16 8 £646 7 7 £646 7 7 Profit and Loss Account. Dr. £ s. d. Gr. £ s. d. Head Office administration charges .. .. 5 0 0 Balance (profit) brought down .. .. .. 49 16 8 Salaries .. .. .. .. 25 0 0 Balance (loss), carried to Stores Summary Account .. 18 3 4 Bent .. .. .. .. .. 20 0 0 Depreciation on fittings .. .. .. .. 4 0 0 Interest on capital . . .. .. .. 14 0 0 £68 0 0 £68 0 0 Clothing-factory, Wellington. Trading Account for Year ending 31st March, 1938. Dr. Gr. £ s. d. Stock, Ist April, 1937— £ s. d. £ s. d. Goods manufactured and issued .. .. 2,344 14 9 Materials .. .. .. 254 3 7 Sale of rags .. .. .. .. .. 376 Part-manufactured goods . . .. 108 2 8 Stock, 31st March, 1938 — £ s. d. 362 6 3 Materials .. .. .. 105 2 10 Issues from central store .. .. .. 1,518 19 5 Part-manufactured goods .. . . 377 5 1 Wages .. .. .. .. 809 16 9 — 482 7 11 Balance (gross profit) carried down .. .. 139 7 9 £2,830 10 2 £2,830 10 2 Profit and Loss Account. Dr. £ s. d. Gr. £ s. d. Head Office administration charges .. .. 12 0 0 Balance (gross profit) brought down .. .. 139 7 9 Power and lighting .. • • • • • • 17 4 4 Sundries .. .. . • • • • • 15 13 0 Rent .. .. ■. • • • • • • 30 0 0 Depreciation on plant and fittings .. .. 32 0 0 Interest on capital .. . • . ■ • • 25 0 0 Balance (profit) carried to Stores Summary Account 7 10 5 £139 7 9 £139 7 9

B. —1 [PT. IV], SUP. to 1938.

EDUCATION DEPARTMENT —continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. Capital provided by Treasury, £ s. d. £ s. d. National Development Ac31st March, 1938— count: Grants to EduConsolidated Fund .. 1,140,104 13 1 cation Boards and other Public Works Fund .. 8,307,127 12 4 Boards for sites, buildings, equipment, &c., 9,447,232 5 5 for— £ s. d. Capital provided by Employ- Primary education .. 5,646,125 15 4 ment Promotion Fund .. 23,298 0 0 Kindergartens .. .. 9,217 16 2 9,470,530 5 5 Post-primary education .. 2,355,512 12 10 Boys and girls at service: Wages in hands of Higher education .. 866,178 3 6 Department .. .. .. .. 35,409 5 9 Training of teachers .. 191,188 5 6 Sundry creditors — £ s. d. Education of the blind .. 38,000 0 0 General .. .. 50,463 13 11 — 9,106,222 13 4 Government Departments 4,660 1 8 Departmental assets— —> 55,123 15 7 Land .. .. 59,184 16 9 Amounts paid to Department Buildings .. .. 255,673 1 7 in advance — Hydro-electric services .. 1,691 0 9 Gramophones and radio sets 626 8 7 Water services .. .. 880 11 10 Education Gazette .. 29 14 6 Furniture, fittings, &c. .. 7,466 1 6 School Journal .. .. 28 4 2 Farm and other plant, imTeachers certificate fees .. 12 0 0 plements, &c. .. 1,057 6 5 Correspondence school- Motor buses and cars .. 16,972 4 3 books, &c. .. .. 301 6 4 Typewriters and office ap997 13 7 plianees .. .. 839 0 6 School for the Deaf, Sumner— Libraries .. .. 2,136 13 11 Capital Account: Bequests for special pur- — 345,900 17 6 poses .. .. •• . ■ 2,710 14 0 Stocks of materials on hand, Income from bequests for special purposes .. 88 17 5 31st March, 1938— Stores Suspense Account .. .. .. 117 16 1 School books and requiTreasury Adjustment Account .. .. 4,177,392 3 9 sites .. .. 2,948 16 6 General stores .. .. 6,517 1 4 Farm produce .. .. 1,791 7 3 Livestock .. .. 4,613 8 0 15,870 13 1 Stores Deficiency Account .. .. .. 117161 Official stamps on hand, 31st March, 1938 .. 22 3 6 Premium on conversion: Education Loans Account .. .. .. .. 2,513 18 0 Amount paid in advance .. .. . • 316 0 Sundry debtors— £ s. d. General .. .. 115,620 7 2 Less reserve .. .. 8,690 13 1 106,929 14 1 Government Departments 108,438 11 9 215,368 5 10 Cash in hands of Public Trustee: Sumner bequests .. .. .. 2,710 14 0 Cash in hands of Post Office Savings-bank : Sumner bequests .. .. .. 88 17 5 Cash in hands of Post Office Savings-bank : Wages of boys and girls at service .. .. 35,160 15 5 Cash in hands of Post Office, 31st March, 1938 248 10 4 Balance from Income and Expenditure Account 4,018,141 11 1 £13,742,370 11 7 £13,742,370 11 7 N. Lambourne, Director of Education. A. E. McKinnon, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure, Trading and Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1938.

DEPARTMENT OP EXTERNAL AFFAIRS. M.V. "MAUI POMARE." Revenue Account for the Year ended 31st March, 1938. r ' £ s. d. Gr £ s d Salaries and wages .. .. .. .. 9,590 16 9 Freights, passage-moneys, and miscellaneous reOvertime 2,177 8 1 ceipts .. .. . 39 536 10 1 Pay m lieu of leave .. .. .. .. 73 5 5 " " > od 10 1 Labour at island ports .. .. .. gOB 4 8 Victualling .. .. .. .. .. 2 ,426 4 0 Cabin stores .. .. ~ .. 454. jg g Deck stores .. .. .. ~ _ _ 753 7 n Engine-room stores .. .. .. .. 739 jg jq Fuel oil .. .. .. .. .. 3,762 14 11 Lubricating-oil .. .. .. . # 759 7 Paints and painting . . .. .. .. 502 4 8 Repairs .. .. ~ .. .. 3,168 19 1 Docking .. .. .. .. .. 130 n 5 Laundry .. .. 93 4 10 Medical expenses . . .. .. . . 214 14 4 £® nt . • • • ■ • • • • • • 34 0 0 Stevedoring and tallying .. .. .. 4 421157 Harbour Board charges .. .. ~ ' g33 4 10 Agency commission .. .. .. .. 1 132 11 8 Water .. '173 4 4 Printing and stationery .. .. .. 92 10 7 Transhipping charges .. .. .. 335 6 10 Audit fees .. .. .. .. _ _ 40 0 0 Expenses : Technical Advisory Committee .. 78 15 0 Survey fees .. .. .. .. ~ 33 0 0 Depreciation .. .. .. .. 2,826 7 2 Miscellaneous .. .. .. .. 405 io g Balance carried down .. .. .. 3 470 13 3 £39,536 10 1 £39,536 10 1 £ s. d. £ s d Interest on capital .. .. .. ~ 1,660 13 4 Balance brought down 3 470 13 3 lixcess of income over expenditure .. .. 1,g09 19 11 ' £ 3,470 13 3 13 3 Income and Expenditure Account for the Year ended 31st March, 1938. . Expenditure,. £ s . d. Income. £ s . d balaries .. .. .. #i _ 2,727 3 7 Balance carried down .. .. 4 773 4 1 Advertising .. .. .. .. _ 920 ' Fuel, light, &c. .. .. .. ~ 101 15 0 Grant: Bureau Tropical Diseases . . .. 100 0 0 Office fittings and requisites .. .. .. 6 6 4 Overtime and meal allowances .. .. 46 12 6 Postages and telegrams .. . . .. 931 4 4 Printing and stationery .. .. . . 143 15 0 • • ■ ■ ■ • . . .. 120 0 0 Telephone services .. .. .. .. 94 3 1 Travelling-expenses, &c. .. .. . . 322 7 10 Depreciation .. .. .. . . 170 14 5 £4,773 4 1 ~ £4,773 4 1 £ s. d. ==»= Balance brought down .. .. ..4,773 41 £sd Subsidy to Cook Islands .. .. .. 41,083 14 6 " Maui Pomare" revenue .. .. .. 1 809 19 11 Interest on capital .. .. .. . . 130 14 6 Excess of expenditure over income .. .. 44,177 13 2 £45,987 13 1 £45,987 13 1

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF EXTERNAL AFFAlRS—continued. Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 43,431 3 8 Stores on hand .. .. .. .. 5,246 18 3 Sundry creditors — £ s. d. £ s. d. Departmental .. .. 115 18 3 Furniture and fittings .. 618 15 2 Sundry .. .. .. 4,086 14 4 Less depreciation .. .. 456 11 5 4,202 12 7 162 3 9 New Zealand Reparation Estates .. .. 66,165 5 9 M.V. " Maui Pomare" .. 56,811 15 7 Less depreciation .. .. 16,582 17 11 40,228 17 8 Leper accommodation, Makogai 4,248 18 5 Less depreciation .. .. 1,208 1 2 3,040 2 3 Official stamps .. .. .. .. 5 14 6 Sundry debtors (departmental) .. .. 2 7 3 Treasury Adjustment Account .. .. 20,935 5 2 Income and Expenditure Account .. .. 44,177 13 2 £113,799 2 0 £113,799 2 0 A. B. W. Ross, Assistant Secretary. I hereby certify that the Revenue Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as. appearing at commencement of parliamentary return 8.-l [Pt. XV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. Income. £ s. d. Losses written off— £ s. d. £ s. d. Interest on advances .. .. .. .. 985 17 3 Interest .. .. 2,817 6 0 Interest on investments .. .. .. 649 12 0 Principal .. .. .. 2,521 11 11 Balance, being excess of expenditure over income 3,709 7 2 Sundry debtors .. .. 5 18 6 5,344 16 5 £5,344 16 5 £5,344 16 5 Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. Capital—■ £ s. d. £ s. d. Advances under Finance Act, 1932, section 6 (3) 20,761 5 3 New Zealand Loans Act, 1932, Sundry debtors for— £ s. d. 3J per cent. .. .. 70,000 0 0 Principal .. .. .. 4,101 011 Contribution from Waimarino Interest .. .. .. 1,976 0 10 Bush Fire Belief Association .. 5,200 0 0 On open account .. .. 4 8 4 75,200 0 0 6,081 10 1 Writings-off in Suspense (as per contra) .. .. 1,707 12 8 Interest accrued on — Advances .. .. .. 225 7 6 Investments .. .. .. 219 5 1 444 12 7 Postponed interest .. .. .. .. 70 5 3 Assets under realization .. .. .. 2,154 11 6 Losses in Suspense (as per contra) .. .. 1,707 12 8 Investments .. .. .. .. 20,900 0 0 Cash 2,162 13 4 Income and Expenditure Account— £ s. d. Balance Ist April, 1937 .. 25,043 7 4 Add excess of expenditure over income for year .. .. 3,709 7 2 28,752 14 6 Less amount previously provided for interest on loan liability not now required .. .. 6,127 12 6 22,625 2 0 £76,907 12 8 £76,907 12 8 Note. —Interest on overdue instalments has not been brought into account. A. R. F. Mackay, M.Com., Ph.D., Assistant Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental note enfaced thereon.—J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF HEALTH. General Revenue Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Bacteriological Laboratory Service : Net cost .. 4,069 11 9 Sera : Net profit on working .. .. 467 10 0 Hostel for dental trainees .. .. .. 481 6 5 Contributions by local bodies towards inspection Departmental institutions : Net services .. .. .. .. 13,736 5 6 cost as per income and ex- Registration and other fees— £ s. d. penditure accounts — £ s. d. Dentists Registration Act .. 763 2 0 St. Helens Maternity Hospital— Private hospital license fees .. 596 2 9 Auckland .. .. 10,487 8 6 Medical practitioners £ s. d. Wellington .. .. 8,930 15 11 registration fees 562 1 0 Christchurch .. .. 5,496 6 9 Less fees paid in Dunedin .. .. 2,498 3 9 advance .. 238 12 0 Invercargill .. .. 3,513 18 2 323 9 0 Queen Mary Hospital, Hanmer 16,320 9 10 Masseurs registration and 47,247 2 11 examination fees .. .. 184 7 1 Subsidies to Hospital Boards and separate insti- Nurses and midwives registratutions .. .. .. .. .. 822,235 3 5 tion and examination fees .. 1,264 3 6 Grants in aid of medical and social Plumbers registration and relief— examination fees .. .. 558 7 6 Royal New Zealand Society for Opticians Act registration and the Health of Women and £ s. d. examination fees .. .. 239 8 5 Children .. .. 23,735 6 1 Cemeteries Act .. .. 37 14 0 Women's Division, New Zea- Health Act: Bills of health land Farmers' Union .. 150 0 0 fees .. .. .. 35 5 0 University of Otago and Poisons Act .. .. 185 6 6 Medical Research .. 538 1 6 4,187 5 9 Other grants in aid of medical Miscellaneous income .. .. .. 183 16 1 and social relief .. .. 3,678 12 3 Interest on public moneys .. .. .. 310 14 8 Relief of indigent persons, in- Excess of income over expenditure, King George V eluding hospital treatment Hospital, Rotorua .. .. .. 47 19 7 for immigrants .. .. 237 18 1 Balance carried down (being excess of expenditure Christmas bonus for outdoor- over income) .. .. .. .. 1,168,958 14 0 relief recipients .. .. 2,398 10 0 30,738 7 11 Sundry grants to Hospital Boards .. .. 2,362 10 0 Sundry small grants .. .. . . 184 0 10 School hygiene: Net cost .. .. .. 22,304 13 2 Dental hygiene: Net cost (excluding dental hostel) .. .. .. .. .. 69,190 7 9 Maori hygiene: Net cost .. .. .. 14,547 10 7 Maternal welfare— Ante-natal clinics, &e. : Net £ s. d. cost .. .. .. 334 11 11 Committee of Inquiry into maternity services .. 2,337 14 2 2,672 6 1 Cemeteries Act: Expenses .. .. .. 43 10 6 Dangerous Drugs Act: Net cost* .. .. 22 0 5 Dentists Act: Expenses .. .. .. 401 13 8 Health Act —Expenses : Net cost— Board of Health expenses .. 133 811 Infectious diseases (expenses of preventive measures and in connection with outbreaks) 986 13 8 Pees for notification of infectious diseases .. .. 369 19 0 Inspection of vessels (including medical fees and launch hire) 2,183 19 7 Quarantine expenses (maintenance of stations) .. .. 1,428 15 4 Other Health Act expenses .. 4,034 3 3 9,136 19 9 Hospitals and Charitable Institutions Act: Private hospitals, licensing expenses of .. 562 15 0 Poisons Act expenses .. .. .. 360 3 9 Social Hygiene Act: Maintenance of V.D. clinics, including payments for treatment, &c. 85 1 10 Sale of Food and Drugs Act : Net cost* . . 766 16 10 Medical Practitioners Act: Expenses of Medical Board, &c .. .. 196 10 10 Masseurs Registration Act: Examination expenses, &c. .. .. .. •. 203 14 11 Nurses and Midwives Registration Act: Examination expenses .. .. .. .. 1,903 10 0 Opticians Act: Examination expenses, &c. .. 276 12 11 Plumbers Registration Act: Examination expenses, &c. . . .. . • • • 582 9 7 Transfer and maintenance, New Zealand lepers at Makogai .. .. ■. .. 253 19 0 Carried forward .. .. 1,030,828 19 10 Carried forward .. .. 1,187,892 5 7 * Does not include any portion of fines recovered in successful prosecution taken under these Acts t>y the Department..

s—B.5 —B. 1 [PT. IV] SUP. TO 1938.

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OF HEALTH —continued. Income and Expenditure Account for the Year ended 31st March, 1938 —continued. Expenditure—continued. Income —continued. £ s. d. £ s. d. £ s * Brought forward .. 1,030,828 19 10 Brought forward .. .. ..1,187,892 5 7 General administration — Salaries and temporary assistance .. .. .. 58,373 18 4 Travelling, transfer, and removal expenses .. .. 5,514 14 10 Office expenses (rent, telephone, postage and telegrams, printing and stationery, &c.) 9,972 3 4 Bad debts other than institutional .. .. .. 0 6 10 Repairs to private car damaged in collision with departmental vehicle .. .. 40 0 0 Expenses of orthopaedic surgeons appointed to report on the treatment of poliomyelitis .. .. 194 12 1 Rest Home, Otaki: Interest, &c., on land purchased ..179 Scheme for supply of milk to school-children .. .. 77,455 5 6 Expenses of delegates attending overseas conference f .. 40 0 0 National Health Insurance Investigation Committee: Expenses of .. .. 36 16 4 Committee of Inquiry into abortion in New Zealand .. 43 15 2 Structural alterations, Head Office and District Office .. 310 17 6 151,983 17 8 Depreciation on buildings, equipment, &c. (other than amounts charged against specific activities) .. .. .. •• 5,079 8 1 £1,187,892 5 7 £1,187,892 5 7 £ s. d. £ s. d. Balance brought down .. .. .. 1,168,958 14 0 Balance after charging interest on capital .. 1,177,480 12 1 Interest on capital at 4 per cent, per annum (other than amounts charged against specific activities) .. .. .. .. 8,521 18 0 £1,177,480 12 1 £1,177,480 12 1 SERA BRANCH. Trading and Profit and Loss Accounts for the Year ended 31st March, 1938. Trading Account. £ s. d. £ s. d. Stock in hand, Ist April, 1937 .. .. ■■ 1,282 14 10 Sales .. .. .. .. .. 5,434 16 10 Purchases .. .. .. •• •• 4,800 14 3 Stock on hand, 31st March, 1938 .. .. 1,625 4 3 Gross profit .. .. .. .. • • 976 12 0 £7,060 1 1 £7,060 1 1 Profit and Loss Account. £ s. d. £ s. d. Printing and stationery .. .. .. .. 10 0 0 Gross profit .. .. .. .. •• 976 12 0 Postages .. ...... 33 10 10 Salaries .. .. • • ■ • • ■ 390 3 6 Rent .. .. •. ■ ■ • ■ ..1300 Telephones .. .. . . . . • • 7 12 6 Interest on capital .. .. .. .. 54 15 2 Net profit transferred to Income and Expenditure Account .. .. .. / 467 10 0 £976 12 0 £976 12 0

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF HEALTH—continued. DENTAL HOSTEL, WELLINGTON. Income and Expenditure Account for the Yeas ended 31st March, 1938. Expenditure. Income. f s. d. £ s. d. £ g. d. Provisions .. .. .. 792 11 6 Board and lodgings .. .. .. .. 3,013 6 1 Salaries and wages .. .. .. 916 19 1 Balance carried down .. .. .. .. 406 310 Domestic .. .. .. .. 433 6 3 Establishment .. .. .. 296 14 8 2,439 II 6 Depreciation— Furniture and fittings .. .. 54 15 0 Lease .. .. .. .. 220 7 2 275 22 Miscellaneous expenditure: Rent .. .. 600 0 0 Administration .. .. .. . . 104 16 3 £3,419 9 11 £3,419 9 11 £ s. d. £ s. d. Balance brought down .. .. .. .. 406 310 Excess of expenditure over income, carried to main Interest on capital .. .. .. .. 75 2 7 Income and Expenditure Account .. .. 481 6 5 £481 6 5 £481 6 5 KING GEORGE V HOSPITAL, ROTORUA. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Bad debts .. .. .. .. .. 226 Miscellaneous income .. .. .. .. 50 2 1 Excess of income over expenditure, transferred to main Income and Expenditure Account .. .. 47 19 7 £50 2 1 £50 2 1 QUEEN MARY HOSPITAL, HANMER SPRINGS. Farm Working Account for the Year ended 31st March, 1938. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Live-stock on hand, Ist April, 1937 .. 390 5 7 Supplies to institution— Other .. .. .. .. 51 611 Milk .. .. .. 1,317 8 0 441 12 6 Vegetables .. .. .. 64 4 9 Repairs and renewals .. .. 67 4 5 1,381 12 9 Seeds and manures .. .. 86 2 5 Sales— Fodder .. .. .. .. 210 8 1 Live-stock .. .. 20 0 0 Wages .. .. .. .. 825 5 6 Skins .. .. .. 6 411 Live-stock .. .. .. 26 9 1 26 4 11 Other expenses .. .. . . 61 15 3 Other credits .. .. .. .. .. 10 0 0 1,277 4 9 Stock on hand, 31st March, 1938— Depreciation .. :. .. .. .. 917 1 Live .. .. 357 7 0 — Other .. .. .. 102 2 1 1,810 4 4 459 9 \ Balance carried down .. .. .. .. 67 2 5 — £1,877 6 9 £1,877 6 9 ' £ s. d. £ s. d. Balance brought down .. .. .. 67 2 5 Interest on capital .. .. .. .. 76 16 0 Balance (loss) .. .. . . .. .. 913 7 £76 16 0 £76 16 0

B.—l [PT. IV], Sup. TO 1938

DEPARTMENT OF HEALTH— continued. QUEEN MARY HOSPITAL, HANMER SPRINGS—continued. Income and Expenditure Account for the Year ended 31st March, 1938, compared with Previous Year.

" 1937-38. 1936-37. Average number of beds occupied per annum .. .. 91-5 94-6 Number of patients under treatment .. .. .. 546 508 Cost per occupied bed per annum .. .. .. • ■ £291-1 £259-7

1936-37. Expenditure. 1937-38. I 1936-37. Income. £ d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3,635 9 10 Provisions 3,667 8 10 Fees receivable12,883 1 9 Salaries and wages .. .. .. 14,677 19 11 [ ,.-<k staff ' 10 10 0 748 19 3 Surgery and dispensary .. .. 791 9 1 5,336 17 6 Less staff .. 10 10 0 6 2 10 14 0 ,® I o'403 6 1 Female .. .. 12,301 2 0 3,047 17 2 Establishment .. .. 2,403 6 1 „ 4 „„ . n T«, aoo +»fP 19 0 0 79 15 8 Miscellaneous maintenance .. .. 77 5 2 13,403 26,635 14 2 iz,z»» z u . ,. 517 17 2 Out-patients .. .. .. 683 13 8 e I P re ;:' a 1011 o 172 7 0 659 2 3 Special nursing .. .. .. 641 13 2 ok it r Buildings .. .. " ' 53 1 1 773 16 11 Ex-service patients .. .. 858 13 9 J~ ' quipmen .. • ■ • • 25 0 9 Examination of pensioners .. 24 0 0 1,364 0 4 Other improvements .. .. 1,378 17 0 ? 20,707 16 7 Farm Working Account .. .. " 77 9 13 7 90 6 3 Farm Working Account 39116 1 Bad debts written off 542 2 3 Miscellaneous income2,420 16 4 Administration 2,686 7 10 U«| 8 5 Rentage. ' 0 54 1 1 0 Meals .. .. .. ■ • 0 12 0 1,337 19 4 8,992 8 11 Balance carried down .. .. •• •• 11,432 7 0 30,940 4 2 33,478 2 11 30,940 4 2 33,478 2 11 8,992 8 U Balance brought down 11,432 7 *0 14,018 12 *8 Excess of expenditure over income, carried to main Income 1 276 13 8 Grounds .. .. •• i- 330 0 1 and Expenditure Account .. .. .. 16,320 9 10 3,749 10 1 Interest on capital .. .. . - • • • • 3,558 2 9 14,018 12 8 16,320 9 10 14,018 12 8 16,320 9 10

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF HEALTH— continued. ST. HELENS MATERNITY HOSPITALS. Income and Expenditure Accounts for the Year ended 31st March, 1938.

Total. Auckland. Wellington. Christchurch. Dunedin. Invercargill. „ . . Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. .. .. .. .. .. .. .. .. 4,126 17 6 1,385 16 7 1,221 6 9 837 6 10 174 18 10 507 8 6 burgery and dispensary .. .. .. .. ,, .. 1,092 7 3 292 6 2 381 2 9 231 12 10 75 5 9 111 19 9 Salaries and wages .. .. .. .. .. .. 17,222 14 2 5,363 6 4 4,726 15 6 3,508 1 11 1,691 9 8 1 933 0 9 -Domestic .. .. .. .. .. .. 6,129 3 5 1,702 4 1 2.333 17 9 1.151 18 10 '383 15 4 '557 7 5 Establishment .. .. .. .. .. .. 1,146 4 0 630 17 3 180 1 10 71 5 7 34 10 4 229 9 0 wounds .... . . .. .. .. .. .. 414 0 3 41 1 4 94 3 0 37 12 2 63 3 0 178 0 9 Miscellaneous maintenance .. .. .. .. .. .. 139 3 2 30 7 1 26 16 11 34 18 9 26 0 4 21 0 1 Depreciation — Buildings .. .. .. .. .. .. .. 1,724 6 6 828 10 6 323 3 0 213 15 0 122 10 4 236 7 8 Equipment .. .. .. .. .. .. .. 573 9 10 11 18 0 240 12 0 190 9 10 .. 130 10 0 Other improvements .. .. .. .. .. .. 30 4 8 9 12 10 17 17 6 . . .. 2 14 4 Bad debts written off .. .. .. .. .. 3 ; 630 17 0 1,310 15 10 1,067 19 10 516 11 1 349 10 9 385 19 6 Admmistration expenses .. .. .. .. .. .. 2,868 18 5 766 16 9 927 17 10 581 12 11 159 2 3 433 8 8 Maintenance of out-door services .. .. .. .. .. 93 8 0 26 7 1 26 8 5 40 12 6 39,191 14 2 12,399 19 10 11,568 3 1 7,415 18 3 3,080 6 7 4,727 6 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. 28,086 15 11 8,988 10 11 8,301 10 3 5,212 12 11 2,329 16 0 3,254 5 10 Interest on capital .. .. .. .. .. .. .. 2,839 17 2 1,498 17 7 629 5 8 283 13 10 168 7 9 259 12 4 30,926 13 1 10,487 8 6 8,930 15 11 5,496 6 9 2,498 3 9 3,513 18 2 I UrCOVYbQ Fees receivable- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In-patients .. .. .. .. .. .. .. 10,246 19 1 3,172 1 0 3,103 16 0 1,852 10 5 694 2 6 1,424 9 2 Out-patients .. .. .. .. .. .. .. 464 13 0 105 0 0 42 12 0 310 18 0 2 5 0 3 18 0 tvt- n "• " " " '• •' " 16 87 643 2 12 10 .. 059 759 Miscellaneous income 376 17 7 128 3 8 117 12 0 39 16 II 53 17 4 37 7 8 Balance, carried down .. .. .. .. .. .. 28,086 15 11 8,988 10 11 8,301 10 3 5,212 12 II 2,329 16 0 3,254 5 10 39,191 14 2 12,399 19 10 11,568 3 1 7,415 18 3 3,080 6 7 4,727 6 5 r, t , . T n T-. £ s. d„ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Excess ot expenditure over income, carried to mam Income and Expenditure 30,926 13 1 10,487 8 6 8 930 15 11 5 496 6 9 2 498 3 9 3 513 18 2 Account 30,926 13 1 10,487 8 6 8,930 15 11 5,496 6 9 2,498 3 9 3,513 18 2

B.Jtl [FT. IV], SUP. TO 1938.

DEPARTMENT OF HEALTH —continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets. Capital Account-— £ s. d. £ s. d. Land—- s - • Expenditure out of Public Institutions . .. 24,370 910 Works Fund to Ist April, Quarantine stations, &c. .. 9,473 b b 1937 .. .. 347,688 11 1 33,843 1b 4 Expenditure out of Public Buildings— ~ „ Works Fund for year Institutions .. ill, 367 11 9 ended 31st March, 1938 23,452 511 Quarantine stations, &c. .. 34,248 411 ug 6lg % 371,140 17 0 Stores on handExpenditure out of Consoli- Institutions .. .. 5,383 17 2 ,|" t „,i FTimr! 27,903 3 5 Sera, vaccine, and laboratory 1,638 3 I dated iund .. j", 399,044 0 5 Head office bulk store, &c. 6,27116 0 fWlitnrs Dental hostel .. .. 491 19 10 Creditors — „ i o 70K 1 a i Departmental .. ■ • 2,102 12 6 . , 68,052 9 5 Motor-cars, motor-cycles, and y " " 70,155 111 lorriesInstitutional fees paid in advance .. .. ™« J Institutions .. .. 176 3 8 Medical practitioners fees paid in advance .. 489 2 0 Other .. .. •• Institutional Fees Suspense Account .. 470 1 5 Promotion of Health Fund .. 10,825 9 3 Live-stock and consumable Writings-off Suspense Account- £ s. d. farm stores at institutionsInstitutions .. .. 554 7 0 Live-stock .. .. » rvu. 9KI fi 4 Other .. .. •• ill 3 1U o ther 51 b 4 805 13 4 468 10 10 Treasury Adjustment Account .. .. 1,222,825 1 10 and equipDental hostel .. • • 634 8 1 Institutions .. .. 7,426 5 6 Other 12,972 0 3 21,032 13 10 Mechanical office appliances — Institutions .. . - 67 11 3 Other .. ■. •• 524 10 4 592 1 7 Libraries (other than institutional) .. 567 210 Push-bicycles — Inst'tutions .. •• 21 17 11 Other .. ■■ •• 32 19 9 54 17 8 Plant and machinery at institutions .. 128 9 0 Other improvements — Institutions .. 14,032 12 4 Quarantine stations .. 1,109 17 3 15,142 9 7 Debtors — Sundry 116,156 19 10 Departmental .. .. 54 8 9 F 116,211 8 7 Lease: Dental hostel, Wellington .. 716 3 4 Assets in Suspense — Institutions .. . • 554 7 0 Other .. .. •• 251 6 4 805 13 4 National Development Expenditure Account .. 156,104 12 4 Rental paid in advance .. . ■ • • U 0 0 Cash in Post Office or in transit .. .. 445 b 6 Cash on deposit (Treasury) .. •• 10,825 9 3 General Revenue Account: Excess of expenditure over income .. •• 1,177,480 12 1 £1,704,823 10 2 £1,704,823 10 2 A. 0. V. Keisenberg, Secretary. F. Steers, Acting Accountant. I hereby certify that the Income and Expenditure Accounts, General Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. J. H. Fowler, Controller and Auditor-Genera .

B. —1 [PT. IV], SUP. TO 1938.

HOWARD ESTATE ACT, 1919: ESTATE OF JOSIAH HOWARD. Farm Working Account for the Year ended sth January, 1938. Dr - £ s. d. Cr. £ s. d. Stock on hand, 6th January, 1937 .. .. 15,157 14 8 Sales .. .. .. .. 6,622 7 1 Wages .. .. .. .. .. 2,377 13 3 Farm produce consumed, &c. .. .. .. 825 10 0 Purchases .. .. .. .. .. 630 910 Stock on hand, sth January, 1938 .. .. 14,699 4 8 Balance, being gross profit transferred to Farm Working Profit and Loss Account .. .. 3,981 4 0 £22,147 1 9 £22,147 1 9 Farm Profit and Loss Account for the Year ended sth January, 1938. Dr. £ s. d. Cr. £ s . <J. Maintenance and general expenses .. .. 3,976 13 2 Gross profit, transferred from Farm Working Account 3,981 4 0 Net profit, transferred to Income Account .. 11 15 2 Sundry revenue .. .. .. .. 7 4 4 £3,988 8 4 £3,988 8 4 General Estate Income Account for the Year ended sth January, 1938. Dr - £ s. d. Cr. £ s . d. Advisory Board expenses .. .. .. 34 7 0 Farm Profit and Loss Account .. .. .. 11 15 2 Massey College fees .. .. .. .. 253 4 0 Dividends and interest .. .. .. .. 294 8 6 Balance transferred to Estate Account .. .. 477 2 8 Reserves .. .. .. .. .. 458 10 0 £764 13 8 £764 13 8 Balance-sheet as at sth January, 1938. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors .. .. .. . . 299 0 4 Land and buildings .. .. .. .. 62,945 5 7 Reserve for value of produce unrealized* .. 2,990 0 0 Farm implements and machinery .. .. 1,261 12 7 Capital .. .. .. .. .. 87,493 15 4 Furniture .. .. .. .. .. 164 6 8 Live-stock— £ s. d. Sheep .. .. .. 8,510 19 8 Cattle .. .. .. 2,814 5 0 Horses .. .. . . 384 0 0 11,709 4 8 Produce . . .. .. .. .. 693 0 0 Wool, hides, and skins .. .. .. 2,297 0 0 Sharesf .. .. .. .. .. 125 0 0 Gash .. .. .. .. .. 7,881 10 6 Expenditure capitalized : Smedley Boys' Trainingfarm .. .. . . ' .. .. 1,780 15 11 Fence and Scrub-cutting Account .. .. 1,924 19 9 £90,782 15 8 £90,782 15 8 * Reserve created to ensure that value of unrealized produce is not made available for payment as income. f Contingent liability on shares; uncalled capital, £50. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— Cybil G. Collins, Deputy Controller and Auditor-General.

B. —1 [PT. IV], Sup. TO 1938.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLICITY. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s* d. Income. £ s. d. Net loss after charging interest and portions of Net profit after charging interest and portions of Head Office administration expenses— Head Office administration expenses— Industries and Commerce Branch .. .. 203,481 12 3 Rotorua electric 8,195 b 1 Te Aroha •• 3,786 12 0 Passenger Booking Branch .. .. .. 124 II J Rotorua Baths 11,162 911 Waimangu Round Trip 50 1110 Rotorua Sanatorium 1,597 211 Waitomo Caves and Hostel .. .. 50 1110 Rotorua Gardens 5,685 610 Balance, net loss 305,799 8 8 Rotorua water and drainage .. 2,548 3 5 Rotorua reserves .. .. • • • • ' - 902 11 9 Rotorua wharves and beacons .. . ■ 243 9 9 Chateau Tongariro .. •• 9,295 6 10 Lake House, Waikaremoana .. 2,691 16 7 Morere Hot Springs .. • • • • 190 12 4 Hermitage Hotel (leased) .. .. •• 3,13867 Te Anau Hotel (leased) .. .. • • 692 19 10 Queenstown .. • • • • • • 16 9 Glade House, Milford Hostel and Track, Cascade Creek Camp, and Te Anau Steamer .. 7,054 8 10 Miscellaneous reserves .. • • • • '49 13 1 Svdnev and Melbourne Offices .. •• 8,810 5 7 Toronto Office .. ■■ •• •• 5 „ London Office .. •• - 721 6 9 Brussels Office .. .. ■■ •• 2,604 811 Los Angeles Office .. ■ • •• 7 Publicity Branch .. .. 11 a Subsidies to inland mails .. 850 11 8 Expenses of minor overseas agencies .. .. 18/ 811 Miscellaneous expenditure not apportioned .. 460 b 1 Interest National Development Account .. 618 9 i £314,605 14 11 £314,605 14 11 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1938. i? S fl Cr £ Salaries " " 13 ' 9 " " lo 0 Advertising, purchase of books, &c 1 201 5 7 Balance carried down' 203,300 16 8 Rent •• •• •• '• ' 7 oo n 1 Postages .. •• •• ■■ •• in 7 Office cleaning, fuel, and light . . •• 144 19 1 Printing and stationery, office fittings, and requisites 792 Travelling allowances and expenses, overtime, and transfer expenses .. •• •• 1.090 2 8 Telephones, •• •• •• ®15 id 4 Rail passes to H.M. Trade Commissioners .. 155 15 9 Expenses : Minor agencies overseas .. .. 57 15 7 Grant: Imperial Economic Committee .. 1,61b 0 U Wheat subsidies .. •• •• •• 179,320 10 Sea Fisheries Investigation Committee—Expenses : Half-cost , rc,7 s 1 Bureau of Industry: Fees, &c. .. •• 1,59/ 6 Flax industry: Operating-expenses ™ ® ° Johannesburg Exhibition expenses .. •• 1 n Motion-picture Industry inquiry ■■ •• ™ " Miscellaneous .. • • • • • • 98 13 8 Depreciation .. • • • • • • , „ Writings-off 0 14 10 £203,819 2 7 £203,819 2 7 ™~s. d. £ s. d. B 1 a b ght down •• 203,300 16 8 Net loss, to Income and Expenditure Account .. 203,481 12 3 Head Office expenses .. ■■ •• l*j> 2 Interest on Capital .. • • • • • • ° £203,481 12 3 £203,481 12 3

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTcontinued. TE AROHA. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s . d. Stores on hand, Ist April, 1937 .. .. 47 6 3 Receipts .. .. .. .. .. 1,274 19 6 Salaries .. .. ... .. 2,780 7 4 Stores on hand, 31st March, 1938 .. .. 40 2 0 Electric energy .. .. .. .. 74 17 3 Balance carried down .. .. .. 2,952 18 3 Repairs, purchase of stores, &c. .. .. 342 9 11 Administration expenses .. .. .. 468 0 0 Painting buildings .. .. .. .. 196 0 0 Depreciation .. ... ... .. 346 8 8 Writings-off .. .. .. .. .. 12 10 4 , £4,267 19 9 £4,267 19 9 £ s. d. . £ s. d. Balance brought down .. .. .. 2,952 18 3 Net loss, to Income and Expenditure Account .. 3,786 12 0 Head Office expenses .. .. .. .. 326 15 6 Interest on capital .. .. .. .. 506 18 3 £3,786 12 0 £3,786 12 0 ROTORUA BATHS. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s . d. Salaries and wages .. .. .. .. 10,036 7 4 Receipts .. .. .. .. .. 10,293 18 9 Stores issued .. .. .. .. 1,062 14 3 Value of services rendered to Sanatorium .. 1,468 6 4 Repairs, travelling-expenses, &c. .. .. 331 1 3 Balance carried down .. .. .. 6,593 15 2 Electric energy and water expenses .. .. 1,092 3 10 Administration expenses .. .. .. 1,031 8 4 Laundry charges .. .. .. .. 651 1 5 Depreciation .. .. .. .. 3,800 9 2 Writings-off .. .. .. .. .. 350 14 8 £18,356 0 3 £18,356 0 3 £ s. d. £ s . d. Balance brought down .. .. .. 6,593 15 2 Net loss, to Income and Expenditure Account .. 11,162 911 Head Office expenses .. .. .. .. 479 6 4 Interest on capital .. .. .. .. 4,089 8 5 £11,162 9 11 £11,162 9 11 ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s . d. Stores on hand, Ist April, 1937 .. .. .. 305 5 7 Eees receivable .. .. .. • • 7,127 13 6 Salaries and wages .. .. .. .. 2,638 19 4 Miscellaneous receipts .. .. .. .. '77 11 0 Purchase of stores .. .. .. .. 2,484 5 11 Stores on hand, 31st March, 1938 .. .. 340 18 5 Freight, repairs, &c. .. .. .. .. 123 3 5 Balance carried down .. .. .. .. 923 14 7 Electric energy and water charges .. .. 158 1 3 Value of services rendered by Rotorua Baths staff 1,468 6 4 Laundry charges .. .. .. .. 124 19 2 Administration expenses .. .. .. 589 13 ' 9 Depreciation .. .. .. .. .. 357 4 10 Writings-ofi .. .. ~ .. .. 219 17 11 £8,469 17 6 £8,469 17 6 £ s. d. £ s . d. Balance brought down .. .. .. .. 923 14 7 Net loss, to Income and Expenditure Account .. 1,597 211 Head Office expenses .. .. .. .. 368 8 1 Interest on Capital .. .. .. .. 305 0 3 £1,597 2 11 £1,597 2 11 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ g , d. Stores on hand, Ist April, 1937 .. .. .. 18 3 1 Game fees, rents, &c. .. .. .. .. 1,518 22 Salaries and wages .. .. .. .. 4,031 7 10 Stores on hand, 31st March, 1938 .. .. 30 14 10 Stores issued .. .. .. .. .. 550 11 6 Balance carried down .. .. .. .. 4,544 13 5 Electric energy and water charges .. .. 74 3 4 Freight, repairs, and other charges .. .. 124 14 9 Administration expenses .. .. .. 957 12 3 Depreciation .. .. .. .. .. 303 15 8 Writings-off .. .. .. .. .. 33 2 0 £6,093 10 5 £6,093 10 5 £ s - d. £ s. d. Balance brought down .. .. .. 4,544 13 5 Net loss, to Income and Expenditure Account .. 5,685 610 Head Office expenses .. .. .. .. 354 4 2 Interest on capital .. .. .. .. 786 9 3 £5,685 6 10 £5,685 6 10

6 —B. 1 [PT. IV] SUP. TO 1938.

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. ROTORUA ELECTRIC SYSTEM. Working Account foe the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Stores on hand, Ist April, 1937 .. .. .. 010 0 Sales of electric energy .. .. .. 27,738 8 6 Salaries and wages .. .. .. .. 4,133 11 1 Discounts forfeited .. .. .. .. 224 4 8 Electric energy purchases .. .. .. 8,392 6 0 Miscellaneous charges .. .. .. 481 8 9 Stores issued .. .. .. . . .. 718 22 Stores on hand, 31st March, 1938 .. .. 3 8 2 Freight, cartage, telephones, &c. .. .. 406 15 1 Administration expenses .. .. .. 1,447 17 4 Depreciation .. .. .. .. .. 1,294 11 7 Writings-ofi .. .. .. .. .. 265 Conversion (110 volts to 230 volts) .. .. 1,248 13 9 Balance carried down .. .. .. .. 10,802 16 8 £28,447 10 1 £28,447 10 1 £ s. d. £ s. d. Head Office expenses .. .. .. .. 538 311 Balance brought down .. .. •• 10,802 16 8 Interest on capital .. .. .. .. 2,069 6 8 Net profit, to Income and Expenditure Account .. 8,195 6 1 £10,802 16 8 £10,802 16 8 ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Salaries and wages .. .. .. .. 737 8 1 Water charges .. .. .. .. 5,406 12 5 Discounts allowed .. .. .. .. 329 16 5 Miscellaneous receipts .. .. .. .. 21 9 0 Stores issued, repairs, &c. .. .. .. 772 13 5 Recovery of part-cost of gravitation scheme .. 691 13 6 Electric energy charges .. .. .. 782 15 4 Administration expenses .. .. .. 713 1 9 Depreciation .. .. .. .. 1,939 9 3 Writings-ofl .. .. .. .. .. 116 16 4 Balance carried down .. .. .. .. 727 14 4 £6,119 14 11 £6,119 14 11 £ s. d. £ s. d. Head Office expenses .. .. .. .. 400 19 2 Balance carried down .. .. .. .. 727 14 4 Interest on capital .. .. .. .. 2,874 18 7 Net loss, to Income and Expenditure Account .. 2,548 3 5 £3,275 17 9 £3,275 17 9 ROTORUA RESERVES. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Salaries and wages .. .. .. .. 763 3 3 Miscellaneous receipts .. .. .. .. 6 4 6 Stores issued, repairs, telephones, &c. .. .. 718 6 Rents receivable .. .. .. .. 405 19 8 Administration expenses .. .. .. 170 14 6 Interest on advances .. .. .. .. 135 18 7 Depreciation .. .. .. .. .. 134 18 8 Balance carried down .. .. .. .. 592 22 £1,140 4 11 £1,140 4 11 £ s. d. £ s. d. Balance brought down .. .. .. 592 22 Net loss, to Income and Expenditure Account .. 1,902 11 9 Head Office expenses .. .. .. .. 232 7 7 Interest on capital .. .. .. .. 1,078 2 0 £1,902 11 9 £1,902 11 9 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Wages, maintenance, stores, &c. .. .. .. 38 3 7 Wharfage .. .. .. .. .. 14 13 2 Depreciation .. .. .. .. .. 127 4 0 Balance carried down .. . . .. 150 14 5 £165 7 7 £165 7 7 £ s. d. £ s. d. Balance brought down . ■ . ■ • • •. 150 14 5 Net loss, to Income and Expenditure Account .. 243 9 9 Interest on capital . . . , .. .. 92 15 4 £243 9 9 £243 9 9

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. WAIMANGU ROUND TRIP. Working Account foe the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s . d. Stores on hand, Ist April, 1937 .. .. 32 7 5 Round-trip receipts .. .. .. .. 2,186 17 1 Salaries and wages .. .. .. . , 1,029 5 6 Rents receivable .. .. .. .. 109 10 0 Stores issued .. .. .. .. 156 5 3 Miscellaneous receipts .. .. .. 4 0 0 Repairs, &c. .. .. .. .. 46 17 2 Stores on hand, 31st March, 1938 .. .. 30 8 3 Administration expenses .. . . .. 217 4 11 Depreciation .. .. .. .. 164 19 9 Balance carried down .. .. .. 683 15 4 £2,330 15 4 £2,330 15 4 £ s. d. £ s . a. Head Office expenses .. .. .. .. 155 0 6 Balance brought down .. .. .. 683 15 4 Interest on capital .. .. .. .. 92 18 3 Net profit, to Income and Expenditure Account .. 435 16 7 £683 15 4 £683 15 4 WAITOMO HOSTEL AND CAVES. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s . d. Stores on hand, Ist April, 1937 .. .. 430 18 9 Board and accommodation .. .. .. 8,782 411 Salaries and wages .. .. .. .. 5,209 7 9 Cave fees .. .. .. .. .. 6,917 6 5 Electric light and water .. .. .. 907 4 11 Sale of aerated waters, tobacco, &c. .. .. 712 6 3 Stores purchases .. .. .. .. 4,016 18 4 Hire of equipment .. .. .. .. 287 710 Freight, repairs, postages, &c. .. .. .. 1,182 13 2 Miscellaneous receipts .. .. .. 112 10 9 Depreciation .. .. .. .. 1,812 0 3 Stores on hand, 31st March, 1938 .. .. 401 17 4 Writings-off .. .. .. .. .. 320 17 3 Building renovations .. .. .. .. 913122 Balance carried down .. .. .. 2,420011 £17,213 13 6 £17,213 13 6 £ s. d. - £ s. d. Head Office expenses .. .. .. .. 280 8 2 Balance carried down .. .. .. 2,420 0 11 Interest on capital .. .. .. .. 2,089 011 Net profit, to Income and Expenditure Account .. 50 1110 £2,420 0 11 £2,420 0 11 CHATEAU TONGARIRO. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s. d. Stores on hand, Ist April, 1937 .. .. 1,826 15 5 Board and accommodation .. .. .. 21,346 4 8 Salaries and wages .. .. .. .. 10,678 10 3 Sale of sweets, cigarettes, &c. .. .. .. 2,599 14 8 Purchase of stores .. .. .. .. 13,225 15 11 Miscellaneous receipts .. ... .. 2,170 12 0 Repairs, travelling-expenses, &c. .. .. 2,539 5 3 Stores on hand, 31st March, 1938 .. .. 1,888 7 2 Freight .. .. .. .. •• 1,709 7 3 Balance carried down .. .. .. 5,966 15 7 Advertising .. .. .. ■ • • ■ 278 19 6 Repairs to roof, and internal renovations to building 476 15 6 Depreciation .. .. 2,523 14 2 Writings-off ... .. .. . ■ .. 712 10 10 £33,971 14 1 £33,971 14 1 £ s. d. £ g. d. Balance brought down .. .. .. 5,966 15 7 Net loss, to Income and Expenditure Account .. 9,295 610 Head Office expenses .. .. .-. .. 400 19 1 Interest on capital .. .. .. •• 2,927 12 2 £9,295 6 10 £9,295 6 10 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s. d. Stores on hand, Ist April, 1937 .. .. 323 17 0 Board and accommodation .. .. .. 3,505 9 1 Salaries and wages .. .. .. .. 2,165 2 7 Launch and boat hire ■... .. ..• 659 19 0 Purchase of stores .. .. .. .. 2,623 15 6 Miscellaneous receipts .. .. .. 1,473 7 4 Freight, postage, repairs, &c. .. 1,387 8 0 Stores on hand, 31st March, 1938 .. .. 342 18 1 Electric light and power .. .. .. 350 4 9 Balance carried down .. .. .. 1,782 4 6 Depreciation .. .. • ■ • ■ 771 8 8 Writings-off .. .. .. .. .. 142 1 6 £7,763 18 0 £7,763 18 0 £ s. d. £ s. d. Balance brought down .. .. .. 1,782 4 6 Net loss, to Income and Expenditure Account .. 2,691 16 7 Head Office expenses .. .. .. .. 262 13 2 Interest on capital .. .. .. .. 646 18 11 £2,691 16 7 i £2,691 16 7

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1938. £ s. d. Cr. £ s - dSalaries and wages ... .. •• 296 0 0 Bath fees •• 6 ™ n Repairs, stores, &c. .. .. .. 139 16 3 Miscellaneous receipts .. .. .. 14 0 U Depreciation .. ■ ■ • • • • 143 4 4 Writings-off .......... 24 13 0 < Balance carried down .. .. • • 90 2 11 £693 16 6 £693 16 6 £ s. d. £ s. d. Interest on capital 210 7 2 Balance brought down . . •• •• to Head Office expenses .. .. .. ■ • 70 8 1 Net loss, to Income and Expenditure Account .. 190 U 4 £280 15 3 £280 15 3 MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, 1938. j) r . £ s. d. Gr. £ s - d. Depreciation 741 9 5 Rents receivable , 412 10 0 Interest on capital 1,485 18 2 Interest on advance . . .. .. 676 11 0 Rent and interest written off under the Mortgagors Net loss, to Income and Expenditure Account .. 3,138 b 7 and Tenants Relief Act, 1933 •• 2,000 0 0 £4,227 7 7 £4,227 7 7 TE ANAU HOTEL. Working Account for the Year ended 31st March, 1938. £ s. d. Gr. £ s - d. Denrecintiori .. .. • • 392 13 3 Rents receivable .. .. .. .. 314 0 0 Interest on capital .! .. • • • • 614 6 7 Net loss > to Income and Expenditure Account .. 692 19 10 £1,006 19 10 £1,006 19 10 QUEENSTOWN. Working Account for the Year ended 31st March, 1938. I) r £ s. d. Gr. £ s. d. Salaries and'wages 740 12 10 Game fees 200 2 0 Stores, repairs, freight, &c. .. .. •• 119 17 8 Miscellaneous fees .. .. .. .. 4 17 Depreciation 58 1 1 Balance carried down 689 5 7 Writings-off .. .. • • • • ■ • 13 13 2 £932 4 9 £932 4 9 £ s. d. £ s. d. Balance brought down .. .. •• 689 5 7 Net loss, to Income and Expenditure Account .. 980 16 9 Head Office expenses .. .. • • 128 1 4 Interest on capital .. .. • • •» 163 910 £980 16 9 £980 16 9 GLADE HOUSE, MILFORD HOSTEL AND TRACK, CASCADE CREEK CAMP, AND TE ANAU STEAMER. Working Account for the Year ended 31st March, 1938. l, r £ s. d. Cr. £ s. d. Stores on hand, Ist April, 1937 1,315 1 10 Board and accommodation 4,717 15 8 Salaries and wages 2,716 5 9 Launch and boat hire 5 Maintenance of track (stores, wages, tools, &c.) .. 847 18 6 Sale of tobacco, sweets, &c 355 12 10 Te Anau steamer : Maintenance, fuel, &c. .. 231 13 8 Miscellaneous receipts 371 0 1 Renovations due to fire damage (Milford Hostel) .. 564 8 1 Te Anau steamer— Purchase of stores . .. •• •• 4,079 6 8 Fares .. .. .. •• . • 863 16 5 Freight, repairs, travelling-expenses .. .. 1,891 12 7 Miscellaneous receipts 24 110 Donromntirai •• 1,949 2 9 Stores on hand, 31st March, 1938 .. .. 1,544 2 0 Writings-off .! :: .. .. 190 13 2 Balance carried down 5,313 12 5 £13,786 3 0 £13,786 3 0 £ s. d £ s d. Balance brought down .. •• 5,313 12 5 Net loss, to Income and Expenditure Account .. 7,054 810 Head Office expenses .. .. •• 289 4 2 Interest on capital .. •• •• 1,451 I- 3 £7,054 8 10 £7,054 8 10

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Salaries .. . . .. .... 209 15 0 Rents .. .. .. .. .. 487 6 4 Stores, freight, repairs . . . . .. .. 415 410 Fire insurance recovered (Te Anau Hotel) .. .. 80 0 0 Depreciation .. . . .. .. .. 204 11 1 Balance brought down .. .. .. .. 262 4 7 £829 10 11 £829 10 11 £ s. d. £ s. d. Balance brought down .. .. .. .. ,262 4 7 Net loss, to Income and Expenditure Account .. 749 13 1 Head Office expenses . . .. ~ .. 207 16 7 Interest on capital .. .. .. ..2791111 £749 13 1 £749 13 1 PASSENGER BOOKING ACCOUNT. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Net loss at— Commission on Government tour orders .. .. 564 19 4 Rotorua .. .. .. .. .. 185 6 6 Miscellaneous receipts .. .. .. .. 858 7 4 Christchurch .. .. .. .. 502 5 8 Net profit at — Dunedin .. .. •• •• •• 308 18 0 Auckland .. .. .. .. .. 3,115 6 4 Overseas commission on tours .. .. .. 2,732 II 11 Wellington .. .. .. .. 1,471 18 0 Miscellaneous expenses.. .. .. .. 546 1 3 Invercargill .. .. .. .. 105 13 8 Head Office expenses .. .. .. .. 1,693 1 8 Interest on capital .. .. .. .. 14 17 6 Depreciation •. . ■ • • • • ■. 8 10 5 Net profit, to Income and Expenditure Account .. 124 11 9 £6,116 4 8 £6,116 4 8 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Salaries and allowances .. .. .. 4,847 13 7 Commission earned .. .. .. .. 997 19 3 Rent .. .. .. .. .. 2,299 11 4 Net loss, to Income and Expenditure Account .. 8,810 5 7 Postage, printing and stationery, travellingexpenses, &c. .. .. . . .. 2,503 4 4 Depreciation .. .. . • • ■ • • 101 0 9 Writings-off .. .. .. . • ■ • 12 15 0 Interest on capital .. .. . . . . 43 .19 10 £9,808 4 10 £9,808 4 10 TORONTO OFFICE. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Salaries, wages, and allowances .. .. .. 2,435 10 7 Net loss, to Income and Expenditure .. .. 3,898 5 2 Rent . . .. .. .. .. 345 5 4 Postage and travelling-expenses .. .. 1,024 0 2 Depreciation .. .. .. . • 42 16 3 Writings-off .. .. .. .. .. 35 4 11 Interest on capital .. .. .. .. 15 7 11 £3,898 5 2 £3,898 5 2 PUBLICITY BRANCH. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Stores on hand, Ist April, 1937 .. .. 659 15 3 Sale of photographs, &c. .. .. .. 687 14 3 Salaries .. .. .. .. .. 1,274 16 6 Sale of films .. .. .. .. 1,642 11 7 Advertising in newspapers and periodicals .. 10,804 8 0 Stores on hand, 31st March, 1938 .. .. 1,118 5 7 Advertising in United Kingdom .. .. 6,789 22 Balance carried down .. .. .. 36,678 4 4 Folders, booklets, and posters .. .. .. 4,871 5 3 Grants re expenses of lectures .. .. .. 526 1 0 Miscellaneous publicity and general expenses .. 3,204 10 8 Photographs, films, window displays, pictures .. 11,415 14 0 Reuter's telegram co-payment for special telegrams 423 0 11 Depreciation .. .. .. . • 151 5 0 Writings-off .. .. .. .. .. 6 17 0 £40,126 15 9 £40,126 15 9 £ s. d. £ s. d. Balance brought down •• •• •• 36,678 4 4 Net loss, to Income and Expenditure Account .. 38,572 3 7 Head Office expenses .. .. . • • ■ 1,802 18. >2 Interest On capital .. . . .. .. 91 1 1 £38,572 3 7 £38,572 3 7

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLICITY —continued. LONDON OFFICE. Working Account eor the Year ended 31st March, 1938. j) r _ £ s. d. Or. £ s - d. Salaries ' • • • • • • • • 677 19 0 Net loss > to I ncome aild Expenditure Account .. 721 6 9 Postages, travelling-expenses, &c. ...... 43 7 9 £721 6 9 £721 6 9 BRUSSELS OFFICE. Working Account for the Year ended 31st March, 1938. Dr £ s. d. Or. £ S. d. Salaries, allowances, and wages 2,110 8 4 Net loss, to Income and Expenditure Account .. 2,604 811 Travelling-expenses, postages, &c. .. . ■ 472 11 5 Depreciation .. • ■ • • ■ • • • 3 8 Interest on capital .. • • • • • • 7 5 6 £2,604 8 11 £2,604 8 11 LOS ANGELES OFFICE. Working Account for the Year ended 31st March, 1938. Dr £ s. d. Or. £ S. d. Salaries, allowances, and wages 1,736 13 7 Net loss, to Income and Expenditure Account .. 2,685 19 5 Travelling-expenses, postages, &c. . • • • 606 12 8 Rent .. ■ • •• •• •• 301 ® Depreciation .. . • • • • • • • fq if 1 Interest on capital .. • • • • • • 13 14 1 £2,685 19 5 £2,685 19 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Pa ratal £ S. d. £ S. d. £ s * d. Public Works Fund .. 678,241 911 Land 193,621 9 3 Consolidated Fund .. 35,149 411 Buildings 272,411 16 9 Employment Promotion Fund 330 19 6 !! .! !! !! St 12 t Live-stock .. .. .. • • ■ • 644 7 9 Departmental .. •• 6,675 13 7 Furniture and fittings .. .. .. 26,506 0 5 Snridrv .. 10,281 1 1 Debtors— £ s- d. y ' 16,956 14 8 Departmental .. .. 5,907 0 2 Passenger booking- oo R S ™dry 10,715 8 9 lfi 622 8 n Ticket Sales Account .. •• •• 22 > 02 ? 5 2 an' 10 Suspense Account .. • • •• 62 4 2 Water and drainage systems .. .. •- 80,624 310 Deposits on Tours Account .. .. 4,494 11 2 Rotorua electric system : Land, transmission-line, Reserve for doubtful debts HI I l V 6'054 14 9 WrHincN-off reserve •• •• •• 2 > 253 9 3 Plant and machinery .. .. .. 6,054 14 9 n ai? Appmint Rotorua •• 7 29 0 3 Wharves and shipways .. .. •• 4,170 9 0 Treasury Adjustment Account' .. ... 315,443 18 10 !! .. %S 1! I Bridges .. .. •• •• •• 2,775 14 10 Garden implements .. .. .. • • 345 15 6 National Development Account .. .. 19,417 3 2 Linen, cutlery, crockery, silverware, &c. .. 14,959 5 2 Telephone-lines .. .. .. •• 1,001 18 4 Gas-testing equipment .. . . .. 302 19 9 Refrigerating-plant (London), half-share .. 31 3 5 Exhibition material .. .. • • ■ • 33 10 6 Photographic apparatus .. .. 3,581 4 10 Assets in Suspense .. .. .. 2,25393 Payments in Advance Account .. .. 450 0 0 Cash in hands of receivers .. .. • • 288 4 7 Advance : Rotorua Golf Club .. .. 2,636 7 8 Cash on deposit, Rotorua Office .. .. 129 0 3 Cash in General Post Office .. . ■ . • 824 14 9 Receiver-General's Deposit Account .. .. 4,100 0 0 Remittances in transit, and outstanding balances at tourist bureaux.. .. .. 17,368 14 7 Income and Expenditure Account: Excess expenditure over income .. .. 305,799 8 8 £1,076,186 3 7 £1,076,186 3 7 L. J. Schmitt, General Manager. J. Houston, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby subiect to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF JUSTICE. Income and Expenditure Account fob the Yeah ended 31st March, 1938. Courts and General. Expenditure. Income. Salaries— £ s. d. £ s. d. £ B . d. £ s. d. Judges .. .. .. 18,250 0 0 Supreme Court: Fees, fines, &c. 49,532 5 6 Magistrates and staff .. .. 99,176 3 9 Magistrates'and Wardens' Courts: 117,426 3 9 Fees, fines, &c. .. .. 100,805 14 0 Travelling allowances and expenses .. .. 7,891 11 1 150 337 19 6 Transfer and removal expenses .. .. 1,311 5 1 Money-lenders'license fees .. .. .. 2,257 10 0 Advertising, books, &c. .. .. .. 167 5 4 Second-hand dealers'license fees .. .. 371 15 o Annotation of statutes .. .. .. 33 17 0 License fees re King's Counsel .. .. .. 440 Fuel, light, &c. .. .. .. .. 3,400 0 1 Proportion of fees under Auctioneers Act, 1928 .. 660 5 0 Grant in aid of Judges' library, Wellington .. 200 0 0 Proportion of fees under Land Agents Act .. 943 3 7 Postage, telegrams, &c. .. .. .. 2,735 0 0 Assessed rents .. .. .. .. 1,851 5 4 Printing and stationery . . .. 2,354 9 2 Recovery of maintenance of inebriates .. .. 957 14 6 Rents .. .. ~ ~ .. 849 3 1 Sales: Justices Manuals .. .. .. 19 10 4 Typewriter repairs .. .. .. . . 168 19 4 Balance, being excess expenditure over income .. 39 434 15 5 Telephones .. .. .. .. .. 2,519 2 6 Cleaning courthouses .. .. .. .. 1,827 19 0 Commission on money-orders . . .. .. 55 17 3 Cost of inquests .. .. .. .. 4,665 6 0 Criminal prosecutions .. .. .. 10,502 6 2 Expenses : Law Revision Committee .. .. 103 11 10 Expenses under Juries Act, 1908 .. .. 750 18 7 Expenses under Reformatory Institutions Act, 1909 2,913 8 4 Special grants (compassionate allowances, &c.) .. 262 10 10 Sundry expenses .. .. .. .. 4 3 11 Fines irrecoverable .. .. .. .. 11109 Repairs and maintenance of buildings . . .. 7,845 6 3 Depreciation .. .. .. .. 10,371 3 0 Interest on capital .. .. .. .. 18,367 14 4 £196,838 2 8 £196,838 2 8 Patent Office. _ Expenditure. £ s. d Income. £ g d Salaries .. .. .. .. .. 4,971 17 6 Revenue— ' ' Fuel, light, &c. .. .. .. .. 43 8 1 Patents, Designs, and Trade-marks Act .. 13,652 15 7 ratent Office Journal .. .. .. .. 709 12 2 Copyright Act .. . . ik ion Postage, telegrams, &c. ...... 119 16 2 Printing and stationery .. .. .. 295 12 1 Rents .. .. .. .. .. 723 13 9 Sundry expenses .. .. .. .. 4 12 8 Travelling-expenses .. .. .. .. 2 16 11 Typewriter repairs .. . . .. .. 814 10 Depreciation .. .. .. .. 43 18 6 Interest on capital .. .. .. .. 170 0 7 Balance, being excess income over expenditure .. 6,574 5 1 £13,668 8 4 £13,668 8 4 Bankruptcy. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. ~ 6,404 17 7 Revenue: Court fees and commission .. .. 5,264 17 2 Advertising .. .. .. .. 148 12 6 Balance, being excess expenditure over income .. 4'024 3 4 iuel, light, &c. ........ 10 8 6 Law-costs .. .. .. .. .. 770 Postage, telegrams, &c. .. .. . . 198 10 10 Printing and stationery .. .. .. 123 17 5 Remuneration to Deputy Assignees .. .. 948 10 10 Rents .. .. .. .. . . 1,326 13 4 Transfer expenses .. .. .. .. 46 910 Travelling expenses and allowances .. .. 28 19 9 Sundry expenses .. .. .. . . 10 6 7 Depreciation .. .. .. .. 14 9 7 Interest on capital .. .. . . .. 19 16 9 £9,289 0 6 £9,289 0 6 Registrar-General's Office. Expenditure. £ s. d. Income. £ g. d. Salaries '' * V •" : • •• 14,016 15 9 Revenue: Registration and other fees— Registration of births, deaths, and marriages— Registration of births, deaths, and marriages 24 644 9 10 Payment to non-permanents.. ... 556 0 3 Dentists Act .. . '13 0 0 Payment to Post Office .. .. .. 2,388 13 10 Fuel, light, &c. .. .. .. .. 115 12 0 Postage, telegrams, &c. .. .. .. 661 16 11 Printing and stationery .. .. .. 963 13 11 Rents .. .. .. .. .. 758 15 9 Telephone services .. .. .. .. 127 0 5 Transfer expenses .. . . .. . . 108 12 5 Travelling-allowances, &c. . . .. .. 22 17 11 Sundry expenses .. .. .. .. 0160 Typewriter repairs .. .. .. .. 14114 Depreciation .. .. .. .. 79 4 0 Interest on capital .. .. .. .. 26 12 9 Balance, being excess income over expenditure .. 4,816 6 7 £24,657 9 10 £24,657 9 10

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF JUSTICE —continued. Income and Expenditure Account for the Year ended 31st March, 1938 —continued. Court of Review and Adjustment Commissions. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 13,766 17 9 Revenue— Fees to members .. .. .. .. 39,848 0 2 Court fees .. .. .. .. 505 15 0 Postage, telegrams, &c. .. . . .. 1,071 8 1 Sale pamphlets .. .. .. .. 159 19 6 Printing and stationery .. .. .. 426 13 1 Balance, being excess expenditure over income .. 69,758 17 0 Travelling allowances and expenses .. .. 13,971 14 4 Rents .. .. .. .. .. 1,073 6 5 Sundry expenses— Valuation fees •• .. . .... ... 143 12 10 : Fuel, light, &c. .. ... .. .. 75 7 2 Overtime .. .. .. .. .. 33 3 0 Interest on capital .. .. .. .. 14 8 8 £70,424 11 6 £70,424 11 6 PRISON AND BORSTAL INSTITUTIONS. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Rations .. .. .. .. •• 15,841 9 8: Rent of departmental buildings .. .. 3,893 10 0 Clothing, footwear, and equipment .. .. 6,916 33 ! Sundry credits and recoveries .. .. 4,958 16 11 Earnings, wages, and gratuities, prisoners and Value of prison labour capitalized on works .. 752 10 10 dependants .. .. .. .. 12,235 7 2 Surplus on industry accounts .. .. 11,142 410 Hospital maintenance and medicines .. .. 986 18 8' Net cost departmental upkeep (£156 19s. 6d. per Transport and travelling expenses .. .. 5,134 1 % prisoner per annum) .. .. .. 133,742 3 0 Maintenance of buildings and grounds .. .. 3,371 16 1 Salaries and allowances .. .. .. 63,704 13 6 Fuel, light, water, &c. .. .. .. 5 ,909 1 3 Postages, telegrams, stationery, &c. .. .. 1,264 19 2 115,364 9 11 Interest and depreciation .. .. •• 32,862 1 4 £ s. d. Head Office administration expenses 6,365 4 5 Less surplus, General Store Accounts .. .. • • 102 10 1 6,262 14 4 £154,489 5 7 £154,489 5 7

PRISONS HEAD OFFICE ADMINISTRATION. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. Income. £ s. d. £ s d. £ s. d. Net expenditure for year : Head Office admimstraSalaries and allowances .. .. 5,339 10 0 tion transferred to General Income and Expenditure Advertising, books, &c 55 11 5 Accountt 6,,365 4 5 Postages, telegrams, printing, and Prisons Board .. .. ... stationery .. •• •• 11 8 Transport and travelling expenses .. 235 19 10 Fuel, light, water, and sanitary .. 101 11 1 Maintenance of buildings .. • ■ 0 9 1 Sundry expenses .. • • 9 11 4 Rent of buildings .. • • 350 0 0 6,365 4 5 Prisons Board administration expenses (travelling) 377 8 7 £6,742 13 0 £6,742 13 0

Net Balances after charging Labour Allocation. Public Account Surplus. Labour. Industry accounts — £ s. d. £ s. d. £ s. d. Blockmaking . . • • • • • • • Or. 318 4 0 37 3 0 355 7 0 Bootmaking and repairs Or. 657 7 10 712 5 3 1,369 13 1 Brickwork .. Dr. 1,482 8 6 .. 1,482 8 6* FfrmW ft. 3,601 2 6 5,022 7 8 1,421 5 2 OardemL " Dr. 880 12 1 1,230 5 10 349 13 9 Laundering !! Or. 354 5 10 230 6 2 584 12 0 Roadwork and transport .. •• •• Or. 2,198 13 4 o'Sn? o q f'sKu ib o Qnarrvine •• •• r ■ 85 0 9 6 2,209 8 3,, 1,358 18 9 Olothinff industry Or. 1,841 4 10 796 14- 4 2,637 19 2 Tobacco culture and manufacture .. .. Dr. 36 13 11 .129 9 11 ' 92 16 0 Miscellaneous . . .. • • • • • • Dr - 34 14 3 280 8 8 - 4j 14 0 Dr. 1,516 4 11 12,658 9 9 11,142 4 10 * Deficit.

B.—l [PT. IV], SUP. TO 1938.

. DEPARTMENT OE JUSTICE —continued. PROBATION ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ a. d. Salaries and allowances .. .. .. 3,412 3 7 Net expenditure for year .. .. .. 4,289 10 9 Postages, telegrams, printing, and stationery .. 152 15 8 Rent of buildings .. .. .. .. 182 0 0 Assistance to discharged prisoners and grants to Prisoners' Aid Societies .. .. .. 215 18 .1 Transport and sundry expenses .. .. .. 180 4 8 Interest on capital .. .. . . . . 10 6 Depreciation on furniture and fittings .. .. 7 8 3 Compassionate allowance .. .. .. 138 0 0 £4,289 10 9 £4,289 10 9 GENERAL STORES (AUCKLAND AND WELLINGTON) Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Opening stocks in store and in transit .. .. 6,778 3 3 Raw materials issued to workshops .. .. 6,319 13 7 Manufactured articles received from workshops .. 9,835 10 9 Sales to other Departments .. .. .. 6,116 18 10 Purchases for issue and for manufacture .. .. 7,224 14 8 Miscellaneous stores and manufactures issued to Freight, cartages, postages, &c. .. .. .. 77 14 7 prisons .. .. .. .. .. 5,242 8 2 Salaries .. .. .. .. .. 354 6 6 Store charges recovered .. .. .. 612 8 10 Prison labour .. .. .. .. 31160 Closing stocks in store and in transit .. .. 6,370 17 5 Interest on capital .. .. .. .. 257 11 0 Profit to General Income and Expenditure Account 102 10 1 £24,662 6 10 £24,662 6 10 AUCKLAND PRISON: CLOTHING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. £ s. d. Gr. £ s. d. Opening stocks — Sales to Government Departments and transfers to Completed work and work in progress 65 18 5 general store .. .. .. .. 5,491 8 6 Loose tools .. . . .. 9 15 2 Closing stocks— £ s. d. 75 13 7 Completed work and work in progress 62 11 2 Sundry expenses — Loose tools .. .. .. 90 3 Raw materials .. .. .. .. 2,073 16 3 71 11 5 Cleaning materials .. . . .. • ■ 33 17 7 Machine parts and repairs .. .. .. 71 1 8 Euel, light, power, and water .. .. 85 13 10 Freight and cartage .. .. .. .. 5 7 4 Sundries .. . . .. .. .. 25 17 0 Prison labour . . .. . . • • 796 14 4 Supervision .. .. .. • • ■ ■ 327 13 6 Interest on capital .. .. . • ■ • 32 6 6 Depreciation of plant and machinery .. .. 37 13 6 Rent of workshop .. .. .. • • 156 0 0 Net profit on working .. .. .. 1,841 4 10 £5,562 19 11 £5,562 19 11 BOOTMAKING AND REPAIRING INDUSTRY (AUCKLAND AND INVERCARGILL). Profit and Loss Account for the Year ended 31st March, 1938. Dr. Or. £ s. d. £ s. d. Opening stocks — : £ s. d. £ s. d. Manufactures and repairs .. .. .. 6,557 2 8 Loose tools .. .. .. 182 15 0 Closing stocksWork in progress .. .. 185 8 8 Loose tools .. .. .. 238 18 9 368 3 8 Work in progress and completed work 220 14 3 Raw materials used .. .. .. .. 4,099 16 3 459 13 0 Tools, machine parts, and repairs .. .. 158 5 2 Fuel, light, and power .. .. .. .. 24 7 6 Freight and cartage .. .. .. .. 60 0 6 Handling charges .. .. •• •• 228 19 9 Royalty .. .. ■ • • • • • 41 8 10 Sundries .. .. .. • • • ■ 16 0 1 Prison labour .. .. .. •• 71253 Supervision and officers' labour .. .. .. 453 7 9 Interest on capital .. .. .. .. 51 13 10 Depreciation on plant and machinery .. .. 40 19 3 Rent of workshops .. .. . • . • 104 0 0 Net profit on industry for year .. .. .. 657 7 10 £7,016 15 8 £7,016 15 8

7 —B. 1 [PT. IV] SUP. TO 1938.

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OP JUSTICE —continued. PAPARUA PRISON: BLOCK AND TILE MAKING INDUSTRY. Profit and Loss Account foe the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Opening stocks: Stock-in-trade .. .. 613 3 8 Sales and issues of blocks and tiles .. .. 755 15 9 Materials .. .. .. .. .. 175 12 2 Closing stocks: Stock-in-trade .. .. 563 17 3 Freight and cartage .. .. .. .. 47 1 2 Prison labour .. .. .. .. 37 3 0 Interest on capital .. .. .. .. 43 2 6 Depreciation on buildings and plant .. .. 18 10 6 Supervision and officers' labour .. .. .. 66 16 0 Profit on working .. .. .. .. 318 4 0 £L319~13 0 £1,319 13 0 WELLINGTON PRISON: FLOOR-POLISH, LEAD-HEADED NAILS, AND SANDSOAP INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s- d. Cr. £ s - d. Raw materials .. .. .. .. .. 258 11 1 Manufactured products .. .. .. .. 434 6 0 Freight, cartage, and packing .. .. .. 63 13 2 Tools and repairs .. .. .. . . 117 7 Prison labour .. .. .. .. • • 16 18 5 Supervision .. .. .. . • •. 6 19 8 Interest on capital .. .. .. •• 3126 Net profit for year ........ 82 13 7 £434 6 0 £434 6 0 QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND—NAPIER, NEW PLYMOUTH, PAPARUA). Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s - d. Opening stocks: Metal .. .. .. 1,368 2 5 Sales of metal, &c. .. .. .. .. 7,887 13 0 Machine parts, tools, and repairs .. .. 783 11 11 Royalty from leases .. .. .. •• 450 0 0 Explosives .. .. .. .. .. 102 0 0 Closing stocks: Metal .. .. .. 1,387 9 7 Lubricants .. .. .. .. • • 45 4 0 Net loss on working for year .. .. .. 850 9 6 Maintenance of quarry roads .. .. . • 0 810 Tractor expenses ~ .. .. .. 5 19 10 Fuel, light, power, and water .. .. .. 646 17 1 Freight and cartage .. .. .. •• 1,077 8 5 Hospital maintenance of accident cases .. .. 18 0 0 Sundry expenses .. .. .. . • 43 10 11 Prison labour .. .. .. 2,209 8 3 Supervision .. .. .. .. .. 2,364 6 9 Interest on capital .. .. .. .. 727 15 8 Depreciation on buildings, plant, and horses .. 1,182 18 0 £10,575 12 1 £10,575 12 1 LAUNDERING, MENDING, AND SEWING INDUSTRY (POINT HALSWELL AND ADDINGTON). Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Cleaning materials .. .. .. .. 93 11 2 Laundering for— Mending and sewing materials .. .. . • 719 6 Institutions .. .. .. .. 278 0 7 Fuel, light, and power .. .. .. .. 263 1 1 Government Departments .. .. .. 1,598 6 8 Repairs to plant .. .. . ■ • • 93 9 9 Cartage, laundry-work .. .. .. 99 11 6 Sundries .. .. .. .. . • 32 2 10 Prison labour .. .. .. • • 230 6 2 Supervision .. .. •. .. • ■ 455 11 6 Interest on capital .. .. •. •. 108 4 8 Depreciation of buildings and plant .. .. 138 3 3 Net profit for year .. .. .. .. 354 510 £1,876 7 3 £1,876 7 3 WAIKUNE PRISON: MOTOR TRANSPORT. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Opening stocks : Loose tools and stores .. .. 549 3 6 Cartages — Benzine, oil, &c. .. .. •• 1,859114 General .. .. .. .. .. 257 19 8 Tires and tubes .. .. • • ■ • 316 9 10 For Government Departments .. .. 980 13 5 Machine parts, tools, repairs, and replacements .. 693 4 8 For own institution and roadworks .. .. 3,478 6 3 Sundries .. . . .. • • • • 24 15 6 For other institutions .. .. .. 476 9 6 Prison labour .. .. .. .. 694 0 10 Closing stocks: Loose tools and stores .. .. 617 2 8 Supervision and officers' labour .. .. .. 599 22 Interest on capital .. .. .. .. 73 19 0 Depreciation of motors, plant, &c. .. .. 965 5 3 Net profit on working .. .. • • .. 34 19 5 £5,810 11 6 £5,810 11 6

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OE JUSTICE —continued. WAIKUNE PRISON: ROADMAKING AND MAINTENANCE. Profit and Loss Account foe the Year ended 31st Makch, 1938. Dr. £ s. d. Or. £ s. d. Opening stocks — Roadwork credits from other Departments .. 8,397 4 7 Horses .. .. .. .. .. 48 10 10 Sale of metal .. .. .. .. .. 14 5 3 Loose tools and stores .. .. .. 216 2 6 Sundry sales .. .. .. .. 105 11 6 Tools, repairs and plant maintenance .. .. 210 16 5 Closing stocks — Freight and cartage .. .. .. .. 3,203 710 Loose tools and stoi'es .. .. .. 126 11 8 Explosives .. .. . . .. . . 14 19 7 Horses .. .. .. .. .. 13 15 6 Sundries .. .. .. .. .. 5 16 6 Fuel and oil .. .. .. .. .. 201 5 7 Prison labour .. .. .. .. 1,315 19 10 Officers' supervision .. .. .. 1,243 1 2 Interest on capital .. .. .. .. 10 8 7 Depreciation on plant .. . . .. .. 23 5 9 Net profit on working .. .. .. .. 2,163 13 II £8,657 8 6 £8,657 8 6 WELLINGTON PRISON: PRINTING INDUSTRY. Working Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Opening stocks — Printed departmental stationery .. .. .. 290 4 2 Equipment, tools, and type .. .. .. 41 2 1 Closing stocks — Materials .. .. .. .. .. 33 12 10 Equipment, tools, and type .. .. .. 47 7 11 Purchases of paper and stationery .. .. 248 17 9 Materials .. .. .. .. .. 121 14 1 Purchases of loose tools, type, equipment, &c. .. 23 12 11 Net loss on working .. .. .. .. 55 3 4 Sundry expenses .. .. .. .. 3 17 6 Prison labour .. .. .. .. 87 9 6 Supervision and officers' labour .. . . .. 62 9 6 Interest on capital .. .. .. .. 8 3 5 Depreciation .. .. .. .. .. 540 £514 9 6 £514 9 6 TOBACCO CULTURE AND MANUFACTURE INDUSTRY (AUCKLAND AND WAIKERIA). Profit and Loss Account for the Year ended 31st March, 1938. Dr. Gr. £ s. d. Opening stocks — £ s. d. £ s. d. Manufactures and leaf transferred .. .. 1,216 13 10 Leaf, &c. .. .. .. 671 8 4 Closing stocks— £ s. d. Partly manufactured tobacco .. 36 10 5 Leaf, &c. .. .. .. 8 7 1 —— 707 18 9 Partly manufactured tobacco .. 37 6 6 Leaf and ingredients used in manufacture .. 277 4 7 45 13 7 Freight, cartage, and packing .. .. .. 17 1 7 Net loss for year .. .. .. .. 36 13 11 Fuel, light, power, and water .. .. .. 21 0 1 Sundry expenses ... .. .. .. 30 2 6 Prison labour .. .. .. . • 129 9 11 Officers' labour and supervision .. .. 74 0 6 Interest on capital .. . • • ■ •. 29 5 5 Depreciation on buildings .. .. .. 12 18 0 £1,299 1 4 £1,299 1 4 RANGIPO PRISON. Farm Development Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Develpment in progress at Ist April, 1937, brought Value of developed pastures transferred to Land forward .. .. .. .. .. 352 10 0 Account during year .. .. .. .. 383 4 0 Seeds and manures .. ~ .. .. 221 5 9 Grazing charges and crop credits .. .. ~ 72 0 0 Fencing-wire and trees .. .. .. .. 10 3 2 Development charges transferred to Farm Working Freight and cartage .. . . .. . • 42 15 9 Account .. .. .. .. 27 12 2 Prison labour .. .. . . .. 42 4 0 Development in progress at 31st March, 1938, carried Supervision and officers' labour . . .. .. 84 6 2 forward .. .. .. .. .. 314 1 9 Interest on capital .. .. .. .. 25 2 4 Depreciation of plant and implements .. .. 18 10 9 £796 17 11 £796 17 11

B. —1 [PT. IV], Sup. TO 1938.

DEPARTMENT OF JUSTICE —continued. RANGIPO PRlSON—continued. Farm Working Account foe the Year ended 31st March, 1938. Br. , - Oiu-nintr £ s. d. £ s. d. CV. £ s - - k .. 2 508 11 0 Sales and transfers of produce and live-stock .. 2,405 13 7 Q rops v " '569 6 8 Horse-labour on development, &e. .. .. 159 1 7 :: , °a:?- .. .. 4.5..5 6 Purchase and transfers of live-stock .. .. 1,6® 1 4 Crops .. .. .. 042 10 8 Purchases and transfers of feed from farm .. 564 9 0 Stores and tools .. .. 154 17 b Seeds and manures .. •• •• 404 -j- -* i''«l 8 7 Tools, repairs, and plant maintenance .. .. 82 10 11 Loss on working 1,331 » ' Labour on development-work written off .. 27 12 2 Freight and cartage, including use of horses and tractor 14 4 Tractor expenses .. ■ • • • • ■ oo i w i Rabbiting expenses .. •• •• •• all 7 Sundries .. •• •• •• ® :: Prison labour ™ ° Supervision and officers' labour .. . • • • 0 b Interest on capital .. •• •• •• ' ,1 „ Depreciation of buildings, plant, &e. .. • • Miu u £8,625 5 5 £8,625 5 5 =—=== | PAPARUA PRISON. Farm Working Account for the Year ended 31st March, 1938. n Gr- ' £ s d. £ s. d. £ s - Opening soo s .2 828 3 3 Sales and transfers of produce and live-stock .. 8,862 14 2 lve-s o - ■■ i' 533 411 Closing stocks — £ s. d. £ r °P s , . , 210 9 0 Live stock 3,666 5 2 Stores and tools .. •• _210 4>571 17 2 Crops 2,172 22 Purchase of live-stock .. " ,'j ?'«7 17 2 Stores and tools .. .. 209 12 10 Farm-produce consumed on farm and feed purchased 1,203 19 4 Seeds and manure .. • • ■ • • • 400 8 3 Fencing and trees .. •• •• •• ■*/ Tools, repairs, and plant maintenance .. • • J4 » Horse-shoeing and repairs to harness .. ■ • 58 14 7 Veterinary services .. ■ Freight, cartage, horse hire, and tractor charges .. 783 o U Fuel, light, and power 15 la Sacks and threshing .. • • • • • • 110 4 Dairy expenses •• •• •• •• X 9B 0 8 Sundries .. • • • ■ • ■ ' • „„„ Q „ Prison labour o«q k a Supervision and officers' labour .. •• •• > Interest on capital .. •• •• " 907 10 a Depreciation of buildings, plant, &c. .. • • £>' a Net profit on working .. •• •• •• 1,t>34 A 4 £14,910 14 4 14 Jt HAUTU PRISON. Farm Development Account for the Year ended 31st March, 1938. £ s. d. Gr. £ s - d. Development in progress at Ist April, 1937, brought ' ' Value of developed pastures transferred to Land Development ujj g i .. 2,152 10 0 Account during year .. .. • • 505 0 3 forwara • - • • '' _ _ _ 263 5 3 Grazing charges and crop credits .. . • 232 16 7 Seeds and manures .. Development in progress at 31st March, 1938, carried Fencing-wire and trees forward . 2,152 10 0 Freight, cartage, and horse-hire • • • • "4 IU 4 torwara Sundries .. • • • • • • " 40 0 8 Prison labour • • • • • • • • „ Supervision and officers'labour .. . • •• Interest on capital .. •• •• •• £ Depreciation of plant and implements .. • • u ___ £2,890 6 10 £2,890 6 10 HAUTU PRISON. Farm Working Account for the Year ended 31st March, 1938. Gr. £ s d. £ s. d. £ s - d - Opening stocks ..4 480 16 6 Sales and transfers of produce and live-stock .. 3,456 11 6 Live-stock .. •• 14 5 Horse-labour on development, &c. .. .. 417 13 3 Stores and tools' # phages and crop credits „ g.. 27 14 1 Purchase and transfer of live-stock •• •• !' '' !763 12 0 Feed, &o transferred from farm .. •• 1,4% 910 Orops .. 386 u 3 Seeds and manure . . IOQ 14 J 6,587 11 3 Fencing-wire and trees 18 0 4 Loss on working 3,692 9 9 Rabbiting expenses .... • • Tools, repairs, and plant maintenance .. ■ • J*® 1 ' , Freight and cartage, including use of horses and 306 5 I tractor 35 9 4 Tractor expenses .. • • • • • • 58 9 7 Sundries .. '' 38313 4 1 rison labour • ■ « Supervision and officers'labour .. •• •• 19 5 Interest on capital .. • • • • ■ • 'kc « 7 Depreciation of buildings, plant, &c. .. 00 0 ' — £14,181 19 10 £14,181 19 10

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF JUSTICE —continued. INVERCARGILL BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1938. Dr. Or. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 6,655 8 7 Live-stock .. .. .. 3,344 15 10 Sale of firewood and timber .. .. .. 283 7 0 Crops .. .. .. 1,019 7 3 Closing stocks— £ s. d. Miscellaneous stores and tools .. 433 8 8 Live-stock .. .. .. 2,999 1 3 4,797 11 9 Crops .. .. .. 1,261 5 10 Purchase of live-stock .. .. . . 1,130 4 5 Miscellaneous stores and tools .. 484 16 5 Farm-produce consumed on farm .. .. 660 11 1 4,745 3 6 Seeds and manures .. .. .. .. 362 18 2 Net loss on working .. .. .. .. 3,503 6 3 Sacks and threshing .. .. . . .. 50 10 3 Fencing and trees .. .. . . .. 31 17 0 Horse-shoeing and repairs to harness . . .. 85 18 3 Veterinary services .. .. , . .. 5 3 9 Tools, repairs, and plant maintenance . . . . 107 9 2 Freight and cartage .. .. .. .. 83110 Fuel, oil, and electric power .. .. .. 166 19 9 Rent and rates .. .. . . .. 416 3 3 Maintenance of farm buildings and roads.. .. 444 16 3 Dairy expenses .. .. .. .. 61 10 7 Sundries .. .. .. .. .. 233 12 3 Prison labour .. .. .. .. 967 10 4 Supervision and officers'labour .. .. .. 2,726 18 4 Interest on capital .. .. .. 1, 847 4 6 Depreciation of buildings, plant, and leaseholds .. 1, 006 15 3 £15,187 5 4 £15,187 5 4 WAIKERIA BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1938. Dr. Cr. Opening stocks— £ s. d. £ s. d. £ s. d. Live-stock .. .. .. 14,373 8 9 Sales and transfers of produce and live-stock .. 22,529 8 3 Crops . . . . .. 3,157 1 5 Closing stocks — £ s. d. Stores and tools .. .. 885 5 2 Live-stock .. .. .. 15,131 5 0 Apiary .. .. .. 161 I 4 Crops, &c. .. .. .. 2,652 19 8 18,576 16 8 Miscellaneous stores and tools .. 1,294 0 2 Purchase of live-stock .. .. .. •• 3,522 4 7 — 19,078 410 Purchase of feed .. .. . . .. 254 19 9 Farm-produce consumed on farm .. .. 2,724 9 7 Seeds and manures .. .. .. .. 1,553 15 9 Fencing and trees .. .. .. •• 81110 Tools, repairs, and plant maintenance .. . • 273 18 1 Horse-shoeing and repairs to harness .. .. 157 0 4 Freight and cartage, including use of horses .. 1,508 311 Sacks and threshing .. .. .. .. 15 8 0 Dairy expenses .. .. .. .. 202 7 4 Orchard spray .. .. .. • ■ 36 17 2 Electric current .. .. .. .. 7400 Sundries .. .. .. .. .. 157 12 10 Prison labour .. .. .. .. 1,836 18 6 Supervision and officers' labour .. .. 3, 744 2 0 Interest on capital .. .. .. .. 2,978 2 0 Depreciation of buildings and plant .. .. 308 1 0 Net profit on working .. .. .. .. 3,674 3 9 £41,607 13 I £41,607 13 1 WI TAKO PRISON. Farm Working Account for the Year ended 31st March, 1938. Dr. Cr. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of live-stock and produce .. 3,672 12 2 Live-stock .. .. .. 1,595 1 6 Horses and motor-truck charges transferred .. 295 19 1 Crops, &c. .. .. .. 428 13 4 Closing stocks — £ s. d. Miscellaneous stores and tools .. 161 18 5 Live-stock .. .. .. 1,500 12 0 2,185 13 3 Crops, &c. .. .. .. 304 12 0 Purchase of live-stock .. .. .. .. 619 1 9 Miscellaneous stores and tools .. 180 17 9 Farm-produce consumed on farm .. .. 206 16 3 1,986 1 9 Purchase of feed .. .. .. .. 169 5 6 Net loss on working .. .. .. .. 282 5 0 Seeds and manures .. . . .. .. 399 7 3 Fencing and trees . . .. • . .. 9 0 1 Repairs and replacements to tools and implements 231 11 6 Motor-vehicles expenses .. .. .. 108 15 5 Sundry expenses .. . . .. . . 100 3 0 Prison labour .. .. • • . • 756 17 0 Supervision and officers'labour .. .. .. 1,031 14 6 Interest on capital .. . • . ■ • • 335 9 9 Depreciation of plant, &c. .. .. .. 83 2 9 £6,236 18 0 £6,236 18 0

B.— 1 [FT. IV], SUP. TO 1938.

DEPARTMENT OF JUSTICE —continued. MINOR KITCHEN GARDENS. Profit and Loss Account foe the Year ended 31st March, 1938. Dr. Q r ■ Opening stocks £ s. d. £ s. d. Sales and transfers of produce— £ s. d. £ s. d. Tools and stores .. .. 254 8 2 Poultry and eggs .. . 40 18 5 Live-stock and poultry .. .. 236 0 1 Vegetables . . .. • • <>23 3 9 Vegetables and live-stock feed .. 76 17 10 Milk and cream ™ 9 9 6 567 6 1 Pigs, pork, and beef . . .. 196 5 0 Purchase of seeds and manures .. .. •• 76 17 10 Live-stock .. .. •• 29 1 5 Purchase of poultry-feed .. .. •• 11 17 1 , Purchase of cattle-feed and pig-feed .. .. 39 0 6 Closing stocks Purchase and transfers of live-stock .. .. 127 4 0 Live-stock and poultry .. .. 348 10 0 Feed, consumed on farm 68 0 4 Vegetables and live-stock feed .. 311 19 4 Tools, repairs to plant, &c 33 14 6 Tools and stores 97 8 3 ■ni • ij. j. e IfilfiO — 757 17 7 Freight, cartage, &c. .. •• •• ±o ±o u Rent of grazing paddocks .. .. • ■ 40 0 0 Net loss on working .. .. • • »80 li i Sundry expenses .. • • • • 23 0 0 Prison labour .. • • ■ • • • 1,230 5 10 Supervision .. .. • • • • ■ • 10 3 Interest on capital .. • • • • • • 126 6 7 Depreciation of plant, &c. .. • ■ • • 20 9 0 £3,033 8 0 £3,033 8 0 =—, ..■■■ ;-t= COURTS, PRISONS, PATENTS, OFFICIAL ASSIGNEES, AND BIRTHS, DEATHS, AMD MARRIAGE OFFICES. Balance-sheet as at 31st March, 1938. Tiiahilitip* Capital- £ s. d. £ s. d. Land and buildings- £ s d £ s. d. Public Works Fund .. 922,374 13 8 reeh ° " " , Consolidated Fund .. 320 371 9 6 Leaseholds .. 9,080 811 Taupo land-development 1,242,746 3 2 completed .. .. 84,594 6 9 Donation for buildings .. ' 2',250 0 0 Taupo land-development _ — 1,244,990 3 2 in progress 2,4bb 11 9 Treasury Adjustment Account .. .. 222,576 13 9 Buildings .. .. 609,898 12 4 2 Sundry creditors — ' A 'mm q a Departmental .. •• 10,830 13 1 Libraries ■■ •• •• •• 17 ' 82 a k i Sundry.. .. 13,505 15 3 Furniture and fittings .. .. 17,620 b 1 — 24,336 8 4 Stocks of stores on hand .. .. •• 17,627 lo 1 Accrued earnings of prisoners .. •• 2,862 11 9 Fixed plant .. .. ■■ •• ' 7 Accrued bankruptcy remuneration .. .. 785 211 Implements and machinery 15,b»/ a / Deposits .. 41,264 10 5 Motor-vehicles 2,669 3 8 Writings-ofi in Suspense 2,4! 2 !4 . . I! !! .4,366 19 6 Live-stock .. .. •• •• 33,128 10 5 Crops and gardens .. .. .. , 8,454 I 6 Clothing and bedding .. ■■ 11,604 14 5 Sundry debtors — £ s. d. Departmentals .. .. 3,799 10 6 Sundry .. .. .. 4,095 16 10 J 7,895 7 4 Cash in Deposit Accounts .. .. .. ■ 41,264 10 5 Expenditure paid in advance .. .. 32 1 3 Butterfat bonuses held on deposit .. .. 1,238 19 0 Postage-stamps on hand .. .. .. 760 7 8 Accrued bankruptcy commission .. .. 2,425 3 9 Writinas-off in Suspense : Stores and live-stock, &o. .. 2,412 14 7 Expenditure and revenue balances for the year 1937-38 — £ s. d. Courts and Head Office administration .. .. 39,434 15 5 Mortgagors Adjustment Commissions .. .. 69,758 17 0 Prisons and Borstal maintenance .. .. 133,742 3 0 Prisons Board .. .. 377 8 7 Probation upkeep .. 4,289 10 9 Bankruptcy .. • • 4,024 3 4 Patents, trade-marks, &c. .. Gr. 6,574 5 1 Births, Deaths, and marriages .. .. Or. 4,816 6 7 240,236 6 5 £1,539,234 4 11 £1,539,234 4 11 B. L. Dallard, Under-Secretary of Justice. G. 0. Hall, A.E.A.N.Z., Accountant. I hereby certify that the Institutional Accounts, Subsidiary Working Accounts, Income and Expenditure Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l |Ft. IVJ and to the following comment: No charge for Head Office administration has been made against the various Industry Working Accounts. —Cyril G. Collins, Deputy Controller and Auditor-General.

8.-—1 [PT. IV], SUP. TO 1938.

DEPARTMENT OF LABOUR. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ g. d. Salaries, agents' allowances, and overtime .. 64,112 14 10 Penalties imposed by the Court in action brought Advertising, supply of newspapers, &c. .. 684 7 8 for breaches of awards and certain sections of Motor-cars, motor-cycles, and bicycles : Main- the Industrial Conciliation and Arbitration Act, tenance and repairing .. .. .. 2,390 8 5 1925, and the Apprentices Act, 1923 .. .. 668 4 8 Fees payable to assessors on Conciliation Councils 5,369 19 4 Factory registration fees .. .. .. 4,230 10 0 Freight, cartage, and transport charges .. 81 12 6 Servants'registry office license fees .. .. 27 15 0 Heating and lighting of offices .. .. 490 5 6 Weights and measures verification fees .. 9,761 511 Law-costs .. .. .. .. 349 610 Rent of buildings .. .. .. ... 58 13 3 Postage, telegrams, telephone services .. .. 3,212 5 3 Revenue from sale of seized articles .. .. 17 6 Printing, stationery, office requisites, and type- Profit on realization of assets .. .. 0 5 8 writer repairs .. .. .. .. 5,261 11 1 Charges for use of motor-vehicles and other inciRates and repairs on property .. .. 20 10 2 dental services in connection with weights and Rent and rates on office accommodation .. 4,285 1 5 measures verification .. .. .. 1,574 14 0 Transfer expenses, travelling allowances and ex- Sale of departmental publications .. .. 570 18 10 penses — Excess of expenditure over income before charging Arbitration Court and Conciliation £ s. d. interest carried down .. .. .. 86,842 11 2 Councils .. .. .. 8,652 4 7 Departmental .. .. 5,697 10 7 14,349 15 2 Commission on sale of literature .. . . 113 13 7 Miscellaneous expenses .. .. .. 31 5 4 Expenses of delegation to Geneva Conference .. 1,400 0 0 Nugatory expenditure provisionally written off .. 9 7 1 Provision for depreciation of assets .. .. 1,501 8 3 Bad debts .. .. .. .. .. 72 13 7 £103,736 6 0 £103,736 6 0 Excess of expenditure over income before charging £ s. d. £ s. d. interest brought down .. .. .. 86,842 11 2 Excess of expenditure over income .. .. 87,287 15 3 Interest on capital .. .. .. .. 445 4 1 £87,287 15 3 | £87,287 15 3 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 11,269 5 4 Land and buildings .. .. .. .. 456 10 0 Creditors — £ s. d. Motor-cars, motor-cycles, and bicycles .. .. 3,068 15 0 Departmental .. .. .. 947 16 7 Furniture and fittings .. .. .. 2,660 19 8 Sundry .. .. .. 851 2 6 Mechanical office appliances .. .. .. 511 9 5 — 1,798 19 1 Library books .. .. .. .. 1,018 4 8 Reserve for bad debts .. .. .. 190 9 3 Weights and measures standards .. .. 3,553 6 7 Amounts held on deposit .. .. .. 744 7 1 Stationery .. . . .. .. .. 420 19 1 Writings-off, Suspense Account .. .. 98 5 3 Stamps .. . . .. .. . . 184 4 4 Treasury Adjustment Account .. .. 89,324 16 0 Payments in advance .. .. .. 2,447 9 9 Debtors— £ s. d. Departmental .. .. 122 13 7 Sundry .. .. .. 851 2 4 — 973 15 11 Assets in Suspense .. .. .. .. 98 5 3 Deposit Accounts .. .. .. .. 744 7 1 Excess of expenditure over income .. .. 87,287 15 3 £103,426 2 0 £103,426 2 0 E. B. Taylor, Acting Assistant Secretary of Labour. G. M. F. Jackson, Chief Clerk. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l |Pt. IV], —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1938.

DEPARTMENT OF LABOUR —continued. Income and Expenditure Account op Labour Department (Immigration) for the Year ended 31st March, 1938. Expenditure. Income. £ s. d. £ s. d. £ s. d. Recoveries on account of expenditure of previous Passage-money for immigration .. 279 5 0 years : New Zealand Government contributions Less contributions by— £ s. d. towards passage-money .. .. _.. 84-1 Immigrants .. 56 10 0 Excess of expenditure over income after charging Imperial Government 111 7 6 interest .. .. .. ■■ 132,917 0 6 167 17 6 11l 7 6 Loans fo passage-money written off .. .. 53 18 0 Increased provision for doubtful debts .. 49 7 0 Interest on capital .. .. •• 132,702 8 0 Excess income on account of Public Works Fund National Development Account .. .. 84 2 1 £133,001 2 7 | £133,001 2 7 Balance-sheet op Labour Department (Immigration) as at 31st March, 1938. Liabilities. Assets. £ s. Capital Account, Public Works £ s. d. £ s. d. Loans for passage-money to immigrants .. 313 2 7 Fund, 31st March, 1937 3,317,632 1 6 Assets in Suspense (loans for passage-money) .. 5d IS U Less recoveries on account Administration Account .. .. .. 132,917 0 b of expenditure of previous National Development Ac- £ s. d. years 1937-38 .. 144 4 0 count .. . 3,318,866 6 5 -— — 3,317,487 17 6 Less excess income, 1937-38 84 2 1 Imperial Government — 3,318,782 4 4 Loans to immigrants recovered but not paid .. .. .. 32 411 Contributions on passage-money recovered but not paid .. 74 5 1 106 10 0 Recoveries on behalf of Australian Government 18 0 0 Writings-off Suspense (passage-money) .. 53 18 0 Reserve: Bad debts .. . • ■ • 100 0 0 Treasury Adjustment Account .. .. 134,299 19 11 £3,452,066 5 5 £3,452,066 5 5 E. B. Taylor, Acting Assistant Secretary of Labour. G. M. F. Jackson, Chief Clerk. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J, H. Fowler, Controller and Auditor-General.

8.-1 [PT. TV], SUP. TO 1938.

DEPARTMENT OF LABOUR (EMPLOYMENT DIVISION). Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure.. £ s. d. Income. £ s. d. Advertising .. .. .. .. 197 2 9 Sale'of surplus stores .. .. .. 17 0 0 Expenses of visit of representative of British Contribution from Employment Promotion Fund Ministry of Labour to New Zealand .. .. 171 13 7 under section 34 of Employment Promotion Act, Ex Gratia payment to widow of late S. W. Strong 115 0 0 1936 .. .. .. .. .. 235,000 0 0 Fitting up Labour Bureaux .. .. .. 1,430 6 9 Balance carried down .. .. .. 32,349 13 1 Law-costs .. . . . . . . .. 31 0 1 Motor-vehicles, maintenance of .. . . 2,844 11 10 Office expenses .. . . .. .. 773 19 5 Overtime and meal allowances .. .. 570 9 4 Postages .. .. .. .. .. 4,532 910 Printing and stationery .. .. .. 4,523 8 4 Rent, heating, and lighting .. .. .. 8,325 4 8 Salaries and allowances .. .. .. 220,242 10 7 Services by other Departments .. .. 10,152 J 7 1 Telephone services .. .. .. .. 3,979 15 2 Transfer and removal expenses .. .. 690 12 1 Travelling-expenses .. .. .. .. 6,639 18 10 Typewriters, maintenance of . . .. .. 126 7 6 Furniture, &c., written off .. .. 27 8 0 Depreciation .. .. .. .. ], 991 17 3 £267,366 13 1 £267,366 13 1 £ s. d. £ s. d. Balance brought down .. .. .. 32,349 13 1 Excess of expenditure over income .. .. 32,908 3 8 Interest on capital . . . . .. .. 558 10 7 £32,908 3 8 £32,908 3 8 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s . d. Capital .. .. .. .. .. 17,349 5 5 Buildings .. .. .. .. .. 082 6 7 Creditors— £ s. d. Furniture .. .. .. .. .. 9,117 6 6 Sundry .. .. .. 2,904 9 6 Typewriters.. .. .. .. .. 1,656 12 8 Departmental .. .. 1,663 3 5 Motor-vehicles .. .. .. .. 5,892 19 8 — : 4,567 12 11 Official stamps .. .. .. .. 5 6 3 Writings-olf in Suspense .. .. .. 56 11 2 Debtors — £ s. d. Treasury Adjustment Account .. .. 28,490 011 Sundry .. .. 13 15 ] Departmental . . .. .. 130 810 144 3 11 Assets in Suspense .. .. .. .. 56 11 2 Excess of expenditure over income . . 32,908 3 8 £50,463 10 5 £50,463 10 5 J. S. Hunter, Secretary of Labour. H. L. Bockett, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

S-- 15. I [PT. IV] SUP. TO 1938.

B. —1 [PT. IV], Sup. TO 1938.

LAND AND DEEDS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 44,581 7 2 General fees ~ .. .. .. 62,265 14 5 Freight and cartage .. .. .. .. 57 16 6 Deeds registration fees .. .. .. 1,658 7 9 Draughtsmen's work .. .. .. .. 12,183 6 5 Compulsory registration fees .. .. .. 4,453 15 0 Transfer and removal expenses .. .. 944 ] 8 Land and income tax fees .. .. .. 321 14 9 Office equipment .. .. .. .. 140 13 4 Native Department fees .. .. .. 0 10 0 Postages and telephones .. .. ... 543 0 2 Recovery on account of expenditure of previous Advertising .. .. .. .. .. 250 22 years . . .. .. .. .. 87 1 6 Fuel and light .. .. .. .. 319 12 5 Balance: Excess of expenditure over income. .. 1,306 17 0 Binding .. .. .. .. .. 173 10 11 Printing and stationery .. . . .. 758 15 6 Fireproof fittings .. .. .. .. 269 12 9 Cleaning and office expenses .. .. .. 201 6 S Rent .. .. .. .. .. 8,000 14 5 Typewriters (maintenance) .. . . . . 27 9 10 Refund, solicitor's admission fees .. . . 47 14 0 Depreciation .. .. .. 1 ,461 13 3 Overtime and meal allowances .. .. 12 2 0 Law-costs .. .. .. .. .. 93 10 3 Miscellaneous expenses .. .. .. 110 Stamps lost .. .. .. .. .. 26 10 0 £70,094 0 5 £70,094 0 5 £ s. d. £ s. d. Balance .. .. .. .. 1,306 17 0 Excess of expenditure over income after charging Interest on capital .. .. .. .. 164 5 9 interest on capital .. .. .. .. 1,471 2 9 £1,471 2 9 £1,471 2 9 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s.. d. Capital Account .. .. .. .. 4,293 14 6 Furniture .. .. .. .. .. 3,741 I 9 Creditors — Mechanical appliances .. .. .. 85 8 9 Departmental .. .. .. .. '3,427 5 8 Library .. .. .. .. .. 467 4 0 Sundry .. .. .. ■ ■ • ■ 430 3 5 Sundry debtors (departmental) .. .. 26 10 0 Treasury Adjustment Account .. . . 2,359 16 4 Excess of expenditure over income .. .. 1,471 2 9 . £8,151 3 7 £8,151 3 7 Note. —The value of free searches (calculated at ordinary search fee rates) made by local bodies, surveyors, and Government Departments during the year ending 31st March, 1938, was £6,003 7s. P. G. Pearce, Secretary for Land and Deeds. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

B. —1 [FT. IV], SUP. to 1938.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. Income. Subdivision IX: Subdivision I: Subdivision II • Subdivision I: Employment Tax. Land and Income Employment Tai. Land and Income £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 42,362 15 3 70,068 2 9 Land-tax .. .. Revenue included 1,107,306 10 2 Advertising .. .. 333 13 0 769 7 9 Ineome-tax .. .. in accounts for 9,370,399 10 4 Alterations .. .. 1.77 14 4 336 110 Film-hire tax .. .. Employment 82,377 3 5 Law-costs .. .. .. 314 8 234 0 1 Unclaimed moneys .. Promotion 3,969 12 0 Motor-vehicles maintenance .. 311 11 0 .. Interest on public moneys Fund. 188 9 S Postages and telegrams .. 1,190 10 3 3,2.19 18 0 Balance carried down '.. 63,978 9 2 Printing and stationery .. 1,112 0 4 3,569 9 1 Printing employment stamps .. 400 0 0 Remission of income-tax .. .. 391 16 2 Rent .. .. .. 1,574 18 8 2,318 12 3 Refunds of unclaimed moneys .. 510 4 10 Repairs and renewals .. 42 4 3 198 6 10 Sundry expenses .. .. 2 16 9 29 19 3 Telephone expenses .. .. 233 11 4 247 19 10 Transfer and removal expenses 176 14 11 103 6 8 Travelling expenses and allowances .. .. .. 3,663 14 4 1,650 13 2 Services rendered by other Departments:— Customs Department : Collection of deposit .. .. 200 0 0 Post and Telegraph Department : Collection of tax, &c. .. .. .. 12,000 0 0 2,943 I 0 Valuation Department: Contribution towards expenses .. .. .. 18,018 17 4 Interest on income-tax paid in advance .. .. .. .. 7,092 15 5 63,585 19 1 111,902 12 3 Depreciation .. .. 392 .10 1 367 17 3 Balance carried down .. .. 10,451,970 16 1 63,978 9 2 10,564,241 5 7 63,978 9 2 10,364,241 5 7 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. 63,978 9 2 .. Balance brought down .. .. 10,451,970 16 1 Interest on capital .. . . 139 11 7 108 6 8 Recoveries on account of Excess of revenue over expendi- expenditure of previous ture .. .. .. .. 10,451,863 2 8 years .. .. .. 0 13 3 Excess of expenditure over revenue .. 64,118 0 9' £64,118 0 9 £10,451,971 9 4 £64,118 0 9 £10,451,971~iTl Percentage cost of collection of land and income tax, 0-9788.

B. —1 [FT. IV], SUP. TO 1938,

LAND AND INCOME TAX DEPARTMENT— continued. Balance-sheet as at 31st March, 1938.

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

I tt „ , ,. . . T T I ' Subdivision II: Subdivision I: Land Tntai Liabilities. j to j Tota1 ' j ASSCtS - and Income Tax. c . 1 £ s d i £ s d. i ! £ s. d. | £ s. d. j £ s. d. p .... i 3 7g7 14 4 2 886 12 11 6,654 7 3 j Furniture and fittings .. •• 2,708 4 2 j 1,696 10 0 | I Sundry creditors: Departmental !! " 125 17 9 20,244 10 5 20,370 8 2 I Appliances 498 7 10, 1,012 9 4 - Sundry creditors • Other .. .. 238 13 9 79,168 18 0* 79,407 11 9 j Library •• , . : l " lii ' > i Suspense Account: Default assessments ... 150,000 0 0 150,000 0 0 Motor-vehicles ■ 485 0 0 i 1 709 6 3 2 194 6 3 Treasury Adjustment Account .. 65,911 10 8 «, 1rt ! Forms a„d stationery .. .. 485 0 .0 1,709 6 A 2,194 b A revenue over expenditure .. .. 10,451 ,863 2 8 10.4ol, ,863 2 : 8 " ;/ 1,543 14 11 . Sundry debtors: Departmental .. .. 1 14 10 1 14 10 Sundry debtors: Others .. .. 129 6 6 765,285 5 9 /65, 414 I2 3 Cash in Post Office .. .. .. ■■ 152,507 7 8 152,507 7 8 Treasury Adjustment Account .. •• 9,781,770 6 3 9 ,/8 1 ,770 6 3 Excess of expenditure over revenue .. 64,118 0 9 .. 64,118 0 9 70,043 16 6 10,704,163 4 0 10,774,207 0 6 70,043 16 6 10,704,163 4 0 10,(74,207 0 6 . ' ■ : — '■ — * Includes overpayments subject to adjustment and tax paid in advance. __ r . . . „ m J. M. Park, Commissioner 01 laxes.

B. —1 [PT. IV], SUP. TO 1988

LAND FOR SETTLEMENTS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. £ s. d. Balance as at Ist April, 1937 .. .. .. .. .. .. 468,237 15 8 Investment Account .. .. .. .. .. 16,365 0 0 484,602 15 8 Credits-iu-aid —Vote, Land for Settlements— Valuation fees, sections 7 and 14, Land Laws Amendment Act, 1929 .. 73 6 0 Miscellaneous . . .. .. .. .. .. .. 12 14 8 86 0 8 Sales and capital receipts— Estates— £ g. d. Cash sales .. .. .. .. .. .. 111,810 6 6 Instalments of principal under deferred-payment licenses .. 25,019 18 I Instalments of principal on buildings .. .. .. 5,616 4 0 — 142,446 8 7 Hutt Valley lands— Cash sales .. .. .. .. .. .. 70,778 15 0 Instalments of principal under deferred-payment licenses .. 5,924 II 8 76,703 6 8 Land-development under section 8, Land Laws Amendment Act, 1929— Cash sales .. .. .. .. .. .. l, 668 9 9 Instalments of principal under deferred-payment licenses .. 247 10 5 Instalments of principal on buildings .. .. .. 54 7 8 1,970 7 10 Crown lands under section 20, Land Act, 1924— Cash sales .. .. .. .. .. . . 97,458 0 2 Instalments of principal under deferred-payment licenses .. 30,818 0 3 Instalments of principal on buildings .. .. .. 1,007 5 1 r- 129,283 5 0 National-endowment lands under section 302, Land Act, 1924— Gash sales .. .. .. .. .. .. 12,863 8 3 Instalments of principal under deferred-payment licenses .. 2,800 6 7 15,663 14 10 Mortgages : Advances for development of Crown and settlement lands, &c. — Repayment of advances for— Development of occupied Crown lands .. .. .. 21,301 13 8 Development of occupied settlement lands.. .. .. 4,144 17 I Fencing-material, lime, &c., under Deteriorated Lands Act, 1925 376 9 11 25,823 0 8 Advances for reading of endowment lands : Repayment of principal. .. 52 4 7 Deposits by lessees under section 208, Land Act, 1924, on account of capital values of land .. .. .. .. .. .. 2,882 13 2 394,825 1 10 Rents and interest — Rents— Derived from estates .. .. .. .. .. 440,588 5 11 Hutt Valley lands .. .. .. .. .. 147 3 11 Lands developed under section 6, Land Laws Amendment Act, 1929 .. .. .. .. .. .. .. 4,431 17 8 — 445,167 7 6 Interest— On sales under deferred-payment licenses— Estates .. .. .. .. .. .. 22,155 17 7 Hutt Valley lands .. .. .. .. .. 5,787 3 2 Lands developed under section 6, Land Laws Amendment Act, 1929 .. .. .. .. .. .. 580 10 1 — 28,523 10 10 On. advances : Mortgages— Development of occupied Crown lands .. .. .. 6,908 17 3 Development of occupied settlement lands.. . . . . 975 4 3 Deteriorated Lands Act, 1925 .. .. .. .. 279 5 10 8,163 7 4 On advances for roading of endowment lands .. . . .. 158 18 1 482,013 3 9 Sales of produce, live-stock, and miscellaneous receipts— Seasonal farming receipts— Estates farmed .. .. . . .. . . .. 14,536 0 0 Crown lands under development .. .. .. .. 13,951160 Settlement lands under development .. .. .. 49,941 5 9 78,429 1 9 Miscellaneous receipts— Estates.. .. .. .. .. .. .. 2,231 5 8 Crown lands under development .. .. .. .. 5,581 10 4 Settlement lands under development .. .. .. 13,037 3 4 20,849 19 4 99.279 1 I Receipts from Hutt Valley Settlement lands applied towards money expended for the acquisition of land subject to the Hutt Valley Land Settlement Act, 1925, or in respect of the preparation of land for disposal .. .. .. .. .. .. .. .. .. 80.689 14 7 Interest on investments .. .. .. .. .. .. .. .. . . 8 145 19 1 £1,549,641 16 8

B.—l [PT. IV], SUP. TO 1938.

LAND FUR SETTLEMENTS ACCOUNT—continued. Receipts and Payments Account for the Year ended 31st March, 1938 —continued. Payments. Annual appropriation —Vote, Land for Settlements — £ s. d. £ s. d. £ 8. d. Sundry administration charges .. .. .. .. .. 1,057 5 8 Administration expenses — Development of Crown and settlement land under Parts I and 11, Land Laws Amendment Act, 1929 .. .. .. 1,014 14 4 Lands acquired under Land for Settlements Act .. .. 11,206 3 9 Cheviot Estate lands .. .. .. .. .. 828 4 2 Hutt Valley settlement lands .. .. .. .. 1,948 9 2 14,997 11 5 Audit fees.. .. .. .. • • • • • • • ■ 250 0 0 Accident compensation paid to workmen on development works .. . . 110 0 7 Acquisition of lands and interests therein— Freehold lands acquired .. .. . • • • • • 1,120 5 4 Native land acquired for general settlement . . .. .. 144 10 8 Mergers of Discharged Soldiers Settlement Account .. .. 2,591 10 11 8 3,856 6 11 Advances for development of occupied lands— Crown lands .. .. .. •• •• •• 24,331 3 10 Settlement lands .. .. .. .. .. 15,175 19 0 Deteriorated Lands iVct, 1925 .. .. . • • • 26 18 9 39,534 1 7 Development of unoccupied lands— Crown lands— Improvements and equipment .. .. .. .. 4,915 5 4 Seasonal farming expenditure .. .. .. .. 28,985 8 0 33,900 13 4 Settlement lands — Improvements and equipment .. .. .. .. 45,167 14 0 Seasonal farming expenditure .. .. .. .. 31,991 9 6 77,159 3 6 Grants to County Councils for maintenance of country roads serving lauds farmed by the Department .. . . .. • • • ■ 742 16 5 Improvements to and protection of settlement lands— Expenses incidental to estates .. •• •• 2,807 8 -2 Seasonal expenses, estates farmed .. .. .. 10,097 18 9 — 12,905 6 II Lodgments on account of capital value of leases— Interest on . . ■ ■ ■ ■ • ■ • ■ • ■ 257 12 .2 Refunds of .. .. • ■ • ■ ■ ■ 1 > 093 15 8 1,351 7 10 Payment to outgoing lessees for improvements . . .. .. .. 50 0 0 Refund of valuation fees . . . . . ■ • • • • • • 22 0 Deduction from Hutt Valley Settlement receipts towards purchasemoney and costs of preparation of theJand for disposal.. •• 80,689 14 7 • F —— 266,606 10 9 Interest and other charges on loans and capital liability— Interest payments — To Consolidated Fund in respect of interest payable, on loancapital liability .. .. •• •• 423,143 8 8 On capital moneys received from the sales of Crown lands (on account 1936-37) .. ■ . ■ • • ■ ■ ■ 4,270 9 1 On value of Crown lands included in estates .. .. .. 8,479 9 7 On capital moneys received from the sale of national-endowment lands ' 3,781 6 1 On Cheviot Estate accumulated fund .. .. .. 18,534 3 0 — 458,208 16 5 Other charges — Recoupment of management charges of New Zealand consolidated stock . . •• ■ • ■ ■ •• ■ • • • 1,616 15 4 Recoupment of stamp duty on transfers of stock ~ .. 6 5 6 1 1,623 0 10 459,831 17 3 Expenditure charged on proceeds of sales of lands — Crown, lands : Sales under section 20, Land Act, 1924 Payment to the Public Works Fund of the value of lands set apart or acquired for the purposes of the Post and Telegraph Department but no longer required .. .. •• •• 35,052 5 5 Payment in respect of settlement land declared to be ordinary Crown land . ■ ■ ■ ■ • • ■ • ■ ■ • 19 6 Acquisition of undivided interests in Native lands under section 3, Native Land Purposes Act, 1934 .. .. .. .. 160 9 11 Purchase of land for a public domain from proceeds of realization of reserves in the Fendalton Riding of the Waimairi County . . • • • • • • ■ • 300 0 0 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 Payment to Railways Department, being value of old station-site, Auckland .. • • ■ • ■ ■ ■ • 115,000 0 0 Transfer to Small Farms Account, the value of its interest in land now declared Crown lands .. .. .. •• 3,196 211 " Thirds " and " Fourths " paid to Local Bodies' Account from proceeds of sales of Crown lands , . .. .. .. 50 15 2 Recoupment of deteriorated lands interest in Crown lands on redisposal .. • • ■ • •• ■ • • • I®® ® r , 154,475 6 7 National-endowment under section 302, Land Act, 1924: " Thirds " and " Fourths " paid under section 139, Land Act, 1924 .. . ■ • • • ■ • • • • ■ • 14 11 8 154,489 18 3 Balance as at 31st March, 1938 — Cash •• 114,408 10 5 s 554>3 ° 5 ° ° 668,713 10 5 £1,549,641 16 8

B.—l [PT. IV], SUP. to 1938.

LAND FOR SETTLEMENTS ACCOUNT—continued. Revenue Account for the Year ended 31st March, 1938.

General. Cheviot. Hutt Valley.. Total. Dr. Interest on— £ s. d. £ s. d. £ s. d. £ s. d. Loan-capital liability .. .. .. .. 401,850 6 11 5,632 2 7 .. 407,482 9 6 Capital from proceeds of sales of Crown lands .. .. 84,368 15 7 .. .. 84,368 15 7 Value of Crown lands in estates .. .. .. .. 8,479 9 7 .. .. 8,479 9 7 National Endowment Trust Funds .. .. .. 3,781 6 1 .. .. 3,781 6 I Cheviot Estate: Accumulated fund transferred .. .. 18,534 3 0 .. 18,534 3 0 Deposits by lessees, section 208, Land Act, 1924 .. .. 316 10 5 .. .. 316 10 5 Capital from land for Settlements Account .. . . .. .. 2,342 11 6 2,342 11 6 Sundry charges re loans— Stamp duty on transfer of stock .. .. .. .. 6 5 6 .. .. 656 Recoupment of management charges of New Zealand consoli- 1,616 15 4 .. .. 1,616 15 4 dated stock Proportion of premium on loan conversion .. . . 2,563 0 0 .. . . 2,563 0 0 Administration expenses— Estates .. .. .. .. .. .. 11,206 3 9 828 4 2 1,948 9 2 13,982 17 1 Land Laws Amendment Act, 1929 .. .. .. 1,014 14 4 .. .. 1,014 14 4 Kebates— Rents, &c., from estates .. .. .. .. 27,525 15 11 1,472 5 6 10 7 11 29,008 9 4 Rents, &c„ under Land Laws Amendment Act. 1929 .. 38# 19 9 .. .. 388 19 9 Remissions of rent and interestLand Board recommendations .. .. .. .. 9(588 6 7 129 17 7 .. 9,718 4 2 Under Mortgagors and Lessees Rehabilitation Act, 1936 ,, 58,775 10 6 1,71 I 9 760 9 10 59,707 2 I Under Mortgagors and Tenants Relief Act, 1933 .. 21 9 6 .. 21 9 6 Irrecoverable rents, &c., transferred to Suspense Accounts— Rents, &c., from estates .. .. .. .. 4,261 8 0 123 0 6 4,384 8 6 Rents, &c., under Land Laws Amendment Act, 1929 .. 214 5 11 .. .. 214 5 11 Deficiency on disposal Ngamahanga Block .. .. .. 7,847 19 0 .. 7,847 19 0 Miscellaneous expenditure on estates .. .. .. 885 12 10 .. 90 10 5 976 3 3 Compensation for injuries incurred on development works 110 0 7 .. .. 110 0 7 Audit fees . . .. .. .. .. .. 250 0 0 . . .. 250 0 0 Salaries . . . . .. . . .. .. 1,000 0 0 .. .. 1,000 0 0 Travelling-expenses .. .. .. .. .. 34 5 7 .. .. 34 5 7 Telephone services .. .. . . .. . . 17 13 11 .. .. 17 13 11 Depreciation of plant, &c. .. .. .. .. .. 193 17 0 ... .. 193 17 0 Interest on Cheviot Estate fixed capital (see contra) .. .. 7,178 3 4 .. 7,178 3 4 Balance carried down .. .. .. .. .. .. 2,038 16 1 2,707 1 0 4',745 1" 1 £644,852 15 7 £17,450 11 0 £7,982 10 4 £670,285 16 11 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .37,729 9 1 .. .. 37,729 9 I Transfer to Profit and Ijoss Appropriation Account .. .. .. .. 2,707 1 0 2,707 1 0 Transfer to reserve .. .. .. ., .. 2,038 16 1 .. 2,03$ 16 1 £37,729 9 1 £2,038 16 1 £2,707 1 0 £42,475 6 2 Gr. — Rents and royalties— £ s. d. £ s. d. £ s. d. £ s. d. Estates .. .. . . .. .. .. 482,689 4 5 16,296 12 11 139 l>i 9 499,125 14 1 Land Laws Amendment Act, 1929 .. .. .. 5,295 9 3 .. .. 5,295 9 3 Interest on sales — Estates .. .. .. .. .. .. 25,537 12 0 1,001 13 I 5,210 2 10 31,749 7 II Land Laws Amendment Act, 1929 .. .. .. 610 18 2 .. .. 610 13 2 Interest on capital expenditure— £ s. d. Te Wera Estate .. . . .. 3,992 9 10 Brinklands Estate .. .. .. 832 19 3 Hutt Valley Settlement .. .. .. 2,342 II 6 Land-development .. .. .. 4,533 10 11 — — 11,701. 11 6. .. .. 11,701 11 6 Interest on advances — Land Laws Amendment Act, 1929 .. .. .. 10,140 8 7 .. .. 10,140 8 7 Deteriorated Land Act, 1925 .. .. .. .. 416 12 10 .. .. '4I6 12 10 Interest on loans for roading of endowment lands under section 47, Land for Settlements Act, 1925 — £ s. d. Wanganui River Trust Endowment .. 91 7 4 Otago University Endowment .. .. 81 17 3 — 173 4 7 .. .. 173 4 7 Profit on disposal of developed property .. . . . . 202 4 7 .. .. 202 4 7 Interest on investments .. .. .. .. .. 7,578 17 4 .. .. 7,578 17 4 Interest on investments in Public Debt Redemption Fund .. 55,505 15 9 152 5 0 ... 55,658 0 9 Valuation fees, sections 7 and 14. Land Laws Amendment Act, 69 2 0 . . ' 69 2 0 1929 Recovery of loss previously written off .. .. .. .. .. 7 10 0 7 10 0 Miscellaneous. .. .. .... 24 7 2 .. .. 24 7 2 Interest on Cheviot Estate (sec contra) .. .. .. 7,1.78 3 4 .. .. 7,178 3 4 Gross profit on trading .. .. .. .. .. .. .. 2,625 0 9 2 625 0 9 Balance .. .. .. .. .. .. 37,729 9 1 .. .. 37 729 9 I £644,852 15 7 £17,450 II 0 £7,982 10 4 £670,285 16 11 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. 2,038 16 1 2,707 I 0 4,745 17 1 Transfer from reserve .. .. .. ., .. 37,729 9 1 .. .. 37 729 9 I J £37,729 9 1 £2,038 16 I £2,707 1 0 £42,475 6 2

B— 1 [PT. IV], Sup. TO 1938.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1938. Liabilities.

General. | Cheviot. Hutt, Valley. Total. Loan capital — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s, d. 3 per cent. 215,029 0 0 3J per cent. .. 6,182,488 5 11 -• 160,918 0 0 3J per cent. .. 364,150 0 0 4 per cent. .. 4.124,924 3 11 4J per cent. .. 37,739 12 3 5 per cent. .. 110,000 0 0 Funded debt, £4 19s. 33,446 6 11 5-88d. Debentures not con- 200 0 0 j verted — 11,067,977 9 0 Crown lands included in estates .. 211,986 19 11 > Sales of Crown land .. ■■ 2,625,575 17 5 Sales of buildings on Crown land .. 27,494 13 9 Capital transferred from Discharged Soldiers Settlement Account .. 7,754 13 7 13,940,789 13 8 Less amount expended in opening up 191,802 1 10 Crown lands 13,748", 987 11 10 160,918 0 0 .. .. 13,909,905 11 10 Dairy Shares Capital Account .. .. 2 16 0 .. • ■ ■ • 2 16 0 Accumulated funds— „ „ Cheviot Estate •• 465,782 10 2 .. 465,782 10 2 National Endowment Trust .. .. ■■ ■■ 151,242 12 3 .. 151,iA- 12 3 Deposits by lessees under section 208, 14,712 11 7 .. .. .. 14,712 11 7 Land Act, 1924 * ■ Sundry creditors — Interest on investments paid in advance 595 17 10 Interest on capital from proceeds of 206,081 3 7 sales of Crown land Interest on loans due and unpaid .. 40 0 0 Turakina Domain . . • ■ 317 3 1 Departmental .. .. •• 1,958 10 9 .. 358 9 5 Miscellaneous ■ • • • • • 150 3 11 209,142 19 2 .. 358 9 5 .. 209,501 8 7 Interest on loans accrued but not due .. 94,863 13 4 1,373 6 3 .. •• 96,236 19 7 Hutt Valley estates— —— — „ „ Purchases .. •• •• •• •• Roading and incidental expenses .. .. •• •• 228,480 I 11 Interest .. .. •• •• 81,660 13 2 474,901 6 10 Less deductions section 11 (2) (a), .. ■■ •• 420,516 4 8 Finance Act, 1932 54,385 2 2 54,385 2 2 Railway Improvements Authorization Act, .. •• 1,014 14 1 1,014 14 1 1914 : Interest on capital Land Laws Amendment Act, 1929 : Land subject to section 8— Crown Lands Account .. .. 35,673 16 11 National Endowment Account .. 8,411 10 2 Primary Education Endowment Account 177 19 I 44,263 6 2 .. .. .. s 44,263 6 2 Payments in advance — _ Bents, &c., on estates ■■ 3,878 0 2 15 7 6 .. 39 5 7 Principal instalments, sales of Crown 1,627 5 11 • . 2 17 8 land Interest on advances for roading of 17 8 3 endowment lands Land Laws Amendment Act, 1929 . . 191 3 3 Deteriorated Lands Act, 1925 . . 7 2 7. ________ 0_ —" ? 6 2 17 8 39 5 7 5,778 10 11 Rents charged in advance .. •• 121,799 1 3 5,038 II 10 .. 3 8 4 126,841 1 5 Writings-off in Suspense— Estates 4,991 19 2 Land Laws Amendment Act, 1929 . . 939 14 6 5,93113 8 .. .. .. 5,93113 8 Carried forward .. .. 14,245,424 13 2 633,127 15 9 151,603 19 4 55,442 10 2 15,085,598 18 5

B.—l [PT. IV], SUP. to 1938.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1938 —continued. Liabilities—continued.

Assets.

9 —B. 1 [PT. IV] SUP. TO 1938.

General. Cheviot. Hutt VaIIe y- Total - £ s. d. £ s. d. £ s. d. £ s. d. £ g. d. Brought forward .. .. 14,245,424 13 2 633,127 15 9 151,603 19 4 55,442 10 2 15,085,598 18 5 Suspense Account: Deteriorated Lands 460 12 7 . . .. ., 460 12 7 Act, 1925 Suspense Account: Buildings and Im- 588 11 2 .. .. .. 588 11 2 provements Reserve for capitalized interest on land- 48,017 2 0 .. .. .. 48,017 2 0 development schemes Reserve Account, including unexpended 539,563 16 8 11,979 2 2 .. .. 551,542 18 10 loading for roads, &c. Reserve for transfers from Discharged 10,020 0 0 .. .. .. 10,020 0 0 Soldiers Settlement Account Development expenditure— Employment Promotion Fund (contra) 11,329 8 3 .. .. .. 11,329 8 3 Consolidated Fund (contra) .. .. 9,801 8 10 .. .. .. 9,801 8 10 Profit and Loss Appropriation .. .. .. .. .. 139,478 14 5 14 5 Cheviot Estate Account (contra) .. 286,993 7 9 .. .. .. 286,993 7 9 National Endowment Trust Account 105,174 11 11 .. .. .. 105,174 11 11 (contra) Cash (overdrawn) .. .. .. .. .. .. 0 10 0 0 10 0 £15,257,373 12 4 £645,106 17 11 £151,603 19 4 £194,921 14 7 £16,249,006 4 2

General. Cheviot. Hutt Va)Ie y- Total. Land Account— £ s. d. £ s. d. £ s. d. £ s. d. £ s d Estates leased .. .. .. 10,154,967 2 11 330,449 12 8 Estates unlet .. .. .. 273,691 16 8 325 0 0 .. 56,862 0 0 10,428,658 19 7 330,774 12 8 .. 56,862 0 0 10,816,295 12 3 Land Laws Amendment Act, 1929— Land leased .. .. .. 136,087 0 0 Land unlet .. .. .. 9,572 12 4 145,659 12 4 .. .. .. 145,659 12 4 Provisional State forest .. .. 3,158 6 6 .. .. .. 3,158 6 6 10,965,113 11 1 Unpaid purchase-price (not yet payable) — Buildings on Crown lands .. .. 31,643 8 7 Buildings on estates .. .. 93,979 6 8 3 3 2 Sales of settlement land .. .. 388,621 11 11 18,090 8 4 .. 101,848 13 11 Sales of Crown land .. .. 485,374 11 2 .. 45,828 4 10 Land Laws Amendment Act, 1929 — Buildings .. .. .. 2,705 2 3 Sales of land .. .. .. 10,691 16 3 1,013,015 16 10 18,093 11 6 45,828 4 10 101,848 13 11 1,178,786 7 1 Realization Account .. .. .. 10,104 7 10 .. .. .. 10,104 7 10 Hutt Valley estates— Purchases .. .. .. 164,760 11 9 Roading and incidental expenses .. 228,480 1 11 Interest .. .. .. .. 81,660 13 2 474,901 6 10 Less deductions section 11 (2) (a), 420,516 4 8 Finance Act, 1932 54,385 2 2 .. .. .. 54,385 2 2 Railways Department: Balance unpaid .. .. .. 26,389 8 0 26,389 8 0 on area taken for workshops Advances on mortgage— Land Laws Amendment Act, 1929— Current account: Crown lands .. 156,130 5 3 Current account: Settlement land 27,941 15 7 Instalment mortgage : Crown lands 21,822 1 4 Instalment mortgage: Settlement 7,133 13 9 land 213,027 15 11 .. .. .. 213,027 15 11 Carried forward .. .. 11,868,010 1 2 348,868 4 2 45,828 4 10 185,100 I 11 i 12,447,806 12 1

B—l [PT. IY], Sup. TO 1938.

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1938 —continued. Assets —continued.

General. I Cheviot. Hutt Valley. | Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. 11,868,010 1 2 348,868 4 2 45,828 4 10 185,100 1 11 12,447,806 12 1 Advances on mortgage —continued. Deteriorated Lands Act, 1925 — Current account .. .. . ■ 6,955 6 5 Instalment mortgage .. .. 1,188 14 0 8,144 0 5 .. .. . - 8,144 0 5 Advances for roading of endowment lands under section 47, Land for Settlements Act, 1925— Wanganui River Trust .. .. 1,983 0 5 Otago University Endowment .. 1,558 2 7 3,541 3 0 .. .. .. 3,541 3 0 Land Laws Amendment Act, 1929 — Expenditure on development of Crown and settlement lands — Crown lands — Improvements .. .. 29,942 2 8 Equipment .. .. •• 6,249 7 10 Stock and farm accounts .. 22,501 13 3 Settlement lands— Improvements .. •• 144,083 3 6 Equipment .. .. •• 15,753 5 6 Stock and farm accounts .. 35,398 10 11 253,928 3 8 .. .. .. 253,928 3 8 Interest on capital expenditure .. 48,017 2 0 .. .. .. 48,017 2 0 Station accounts, including improvements 131,091 8 9 .. .. •• 131,091 8 9 and live-stock Plant and machinery .. .. .. 3,863 0 0 Less depreciation reserve thereon .. 3,086 18 0 776 2 0 .. .. .. 776 2 0 Postponements of rent, interest, &c.— Under Land Act, 1924 — Rents, &c., from estates .. .. 23,560 14 5 Instalments: Sales of Crown lands, 263 9 9 .. 0 4 11 &c. Land Laws Amendment Act, 1929: 214 1 1 Rents, &c. Under Mortgagors and Lessees Rehabilitation Act, 1936 — Rent, &c., from estates .. .. 6,384 15 3 Land Laws Amendment Act, 1929 : 106 6 0 Rents, &c. 30,529 6 6 .. 0 4 11 .. 30,529 11 5 Sundry debtors for— Rents, royalties from estates .. 448,274 14 5 4,047 5 8 .. 237 19 11 Principal instalments — Buildings: Crown land .. .. 3,249 13 6 .. 335 7 8 Buildings: Estates .. .. 18,743 16 9 Sales of Crown lands .. .. 16,955 15 1 .. 265 10 0 Sales of settlement lands .. .. 19,685 5 10 600 5 0 .. 3,527 7 0 Advances under Deteriorated Land 40 3 5 Act, 1925 Loans for roading of endowment 516 14 4 lands under section 47, Land for Settlements Act, 1925 Interest on loans for roading of endow- 931 8 11 ment lands under section 47, Land for Settlements Act, 1925 Interest on sales of— Crown lands .. .. .. 186 19 4 Settlement lands .. .. 15,942 6 10 413 2 8 .. 5,623 5 9 Interest on sale of buildings : Estates 9,568 11 11 Interest on advances under Deteriorated 1,089 11 11 Lands Act, 1925 Land Laws Amendment Act, 1929— Buildings instalments .. .. 8 14 5 Rent 2,182 1 7 Interest on sales .. .. .. 135 6 8 Interest on advances under sections 7 10,238 0 6 and 14 Principal instalments — Sales under section 8 .. 52 9 3 Mortgages .. .. .. 168 17 3 Insurances, &c. .. .. • • 47 4 1 Departmental .. .. .. 1,603 19 4 Miscellaneous .. .. .. 2,59839 552,219 19 1 5,060 13 4 600 17 8 9,388 12 8 567,270 2 9 Carried forward .. .. 12,896,257 6 7 353,928 17 6 46,429 7 5 194,488 14 7 13,491,104 6 1

B.—l [PT. IV], SUP. TO 1938.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1938 —continued. Assets —continued.

W. Robertson, Under-Secretary for Lands. W. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comment: No interest has been allowed to the Cheviot Estate in respect of the assets of the Cheviot Estate Account, which have been transferred to the Land for Settlements Account; and, moreover, the Cheviot Estate has been charged interest on the value of such assets other than cash. As a result, the accounts do not show the true amount of revenue earned by the Cheviot Estate and the Land for Settlements Account respectively. —J. H. Fowler, Controller and Auditor-General.

j General. Cheviot. Hutt YaUey ' Total - £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. 12,896,257 6 7 353,928 17 6 46,429 7 5 194,488 14 7 13,491,104 6 1 Orakei Block (see separate balance-sheet) 46,286 14 2 .. .. .. 46,286 14 2 Interest accrued but not due on— Investments .. .. .. 520 18 3 .. .. .. 520 18 3 Sales under deferred-payment licenses 5,862 33 11 226 2 6 .. 433 0 0 6,521 16 5 Outstanding losses : Suspense Account — Estates .. .. .. .. 4,991 19 2 Land Laws Amendment Act, 1929 .. 939 14 6 5,931 13 8 .. .. .. 5,931 13 8 Development expenditure— Employment Promotion Fund (contra) 11,329 8 3 .. .. .. 11,329 8 3 Consolidated Fund (contra) .. .. 9,801 8 10 .. .. .. 9,801 8 10 Investments in Public Debt Redemption 1,438,485 17 7 3,958 10 2 .. .. 1,442,444 7 9 Fund Consolidated Fund: Proportion of in- 161,365 14 8 .. .. .. 161,365 14 8 terest on Loan Account Premium on loan conversions .. .. 12,815 0 0 .. .. .. 12,815 0 0 Dairy shares .. .. .. 2 16 0 .. .. ■ ■ 2 16 0 Land for Settlements Account: General .. 286,993 7 9 105,174 11 11 .. 392,167 19 8 as per contra Cash .. .. .. .. 114,409 0 5 .. .. .. 114,409 0 5 Investment Account: Securities held .. 554,305 0 0 .. .. .. 554,305 0 0 £15,257,373 12 4 £645,106 17 11 £151,603 19 4 £194,921 14 7 £16,249,006 4 2 I

B. —1 [PT. IV], Sup. TO 1938.

LANDS AND SURVEY DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Annual appropriation as under— £ s. d. £ s. d. Administration expenses charged to other Depart- £ s. d. Salaries .. .. .. 214,234 19 0 ments and funds .. .. .. .. 46,577 2 1 Inspection of Crown land .. 10,432 18 8 Miscellaneous services for other Departments .. 28,578 3 2 Rent of offices .. .. 11,598 10 10 Miscellaneous office fees .. .. .. 10,709 13 0 Surveys .. .. .. 16,297 17 0 Lease fees .. .. .. .. .. 2,077 7 3 Travelling-expenses .. .. 9,037 12 7 Surplus on sales of lithographs (estimated) .. 941 8 7 Land Board fees .. .. 3,360 3 6 Surplus on disposal of other assets .. .. 63 13 9 Postages .. .. .. 2,318 15 5 Crown grant fees .. .. .. .. 75 15 6 Maintenance: Motors, £2,544 Balance carried down.. .. .. .. 327,240 12 6 3s. Bd.; office equipment, £748 7s. Od. ; survey equipment, £163 4s. 7d.; typewriters, £211 os. lOd. .. .. .. 3,666 16 1 Printing and stationery .. .. 4,001 5 4 Telephone services .. .. 2,694 6 3 Advertising, books, &e... .. 1,704 0 6 Sundry administration costs .. 16,087 0 7 Sundry office expenses .. .. 1,015 9 0 Tracing - cloth and draughting requisites .. .. .. 1,618 18 9 Grants and subsidies (irrecoverable expenditure on reconstruction work in Hawke's Bay District amounted to £859 os. Id.) .. 108,364 9 0 Depreciation of assets — 406,433 2 6 Furniture and fittings .. 1,404 14 7 Machinery, instruments, and general equipment .. .. 1,408 17 1 Motor-vehicles .. .. 2,593 8 5 5,407 0 1 Writings-off in Suspense .. .. .. 1,388 10 10 Lithographs, &c., used in office and issued free to other Departments .. .. .. .. 2,695 11 1 Discount on lithographs .. .. .. 339 11 4 £416,263 15 10 £416,263 15 10 £ s. d. Balance brought down .. .. .. 327,240 12 6 Balance: Excess of expenditure over income for £ s. d. Interest on capital .. .. .. .. 3,115 6 2 year ended 31st March, 1938.. .. .. 330,355 18 8 £330,355 18 8 £330,355 18 8 Note. —Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,249 os. 6d. included in the Income and Expenditure Account is calculated on the basis of rents received from land subject to the Act. These rents are included in the Revenue Accounts relating to Lands of the Crown. Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 78,407 711 ; Furniture and fittings .. .. .. 13,805 12 0 Capital transferred from Discharged Machinery, instruments, and general equipment .. 11,534 4 4 Soldiers Settlement Account .. .. 015 0 Motor-vehicles .. .. .. .. 8,883 13 0 Sundry creditors — £ s. d. Lithographs, &c. .. .. .. .. 43,426 8 7 Departmental.. .. .. 5,004 15 2 Publications .. .. .. .. 757 10 0 Payments in advance — Debtors— £ s. d. Lithographs .. .. 25 11 9 Departmental .. .. 11,129 12 11 Miscellaneous office fees .. 16 0 3 Lithographs supplied .. 113 5 3 Miscellaneous .. .. 470 17 10 Miscellaneous office fees .. 3,189 11 6 5,517 5 0 Miscellaneous .. .. 1,030 11 5 Writings-off in Suspense .. .. .. .. 2,420 5 8 Administration .. .. 64 13 8 Treasury Adjustment Account .. .. .. 340,715 II 4 15,527 14 9 Stamps on hand .. .. .. .. 123 2 9 Unexpired season tickets .. .. . . 226 15 2 Losses in Suspense .. .. .. .. 2,420 5 8 Income and Expenditure Account : Excess of expenditure over income for year ended 31st March, 1938 .. .. .. 330,355 18 8 £427,061 4 11 i £427,061 4 11 W. Robertson, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of Parliamentary return 8.-l [Pt. IV], and to the departmental note enfaced thereon.—J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

LANDS AND SURVEY DEPARTMENT—continued. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ a. d. Sales of land .. .. .. .. .. 83 11 6 Balance: Cash in Local Bodies' Deposit Account of Rents and interest .. .. .. .. 36 11 6 Receiver of Land Revenue, North Auckland— £ s. d. On account sales of land .. .. 83 911 On account rent and interest .. .. 34 14 11 On account administration expenses .. 118 2 120 3 0 £120 3 0 £120 3 0 Revenue Account eor the Year ended 31st March, 1938. Dr -. £ s - d. Or. £ s . d. Administration expenses .. .. .. ~ 1. 18 2 Accrued rents and interest . . . 41 4 0 Balance carried down .. .. .. 39 5 10 £41 4 0 £41 4 0 £ s. d. £ s . <j. Amount due to Auckland Museum trustees of rents and Balance from previous year .. .. .. 310 3 interest as per section 4, Auckland Museum Endow- Balance brought down .. .. .. .. 39 510 ment Act, 1882 . . .. .. .. 33 8 6 Balance carried forward .. .. .. . . 9 7 7 £42 16 1 £42 16 1 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Auckland Museum trustees: Value £ s. d. £ s. d. £ s d of land endowed under Auckland Land .. .. .. .. .. QB3 13 3 Museum Endowment Act, 1882 10,000 0 0 Sundry debtors for sales of land .. " 144 8 8 Less repayments to trustees in Sundry debtors for sales, rent, and interest .. 68 14 8 respect of sales of land .. 9,311 5 9 Cash in Local Bodies' Deposit Account of Receiver 688 14 3 of Land Revenue, North Auckland .. .. 120 3 0 Sundry creditors— Amount due to trustees : Rents and interest . . .. 34 14 11 Public Account (surplus of assets) 282 4 8 Departmental .. .. 1 18 2 318 17 9 Revenue Account .. .. .. .. 9 7 7 £1,016 19 7 £1,016 19 7 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cybil G. Collins, Deputy Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account foe Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Cash in Local Bodies' Deposit Account of Receiver Amount paid to trustees of Clutha River Trust under of Land Revenue, Dunedin, at Ist April, 1937 . . 261 6 6 section 128, River Boards Act, 1908 . •• 1,392 19 8 t> ovl+ „ .. .. 1,335 19 6 Administration expenses paid to Consolidated .bund under section 4, Land Laws Amendment Act, 1927 73 6 4 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1938 131 0 0 £1,597 6 0 £1,597 6 0 Revenue Account for the Year ended 31st March, 1938. Dr £ s. d. Cr. £ s - dAmount due to trustees of Clutha River Trust under Balance brought forward from previous year .. 104 18 6 section 128, River Boards Act, 1908 .. .. 1,269 3 6 Accrued rent .. .. .. •• •• 1,335 i J u Remissions : Mortgagors and Lessees Rehabilitation Act, 1936 .. . • • • • • . '' 91 10 0 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. . • ■ ■ • • • • 66 16 0 Balance carried forward .. ■ • ■ • 13 8 0 £1,440 17 6 £1,440 17 6 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. P n : ja i .. .. 28,480 0 0 Endowment Lands .. .. •• 28,480 0 0 Rents charged in advance ! .. •• 553 6 6 Sundry debtors for rent .. .. .. 566 14 6 Sundry creditors for administration expenses .. 611 0 Cash m Local Bodies Deposit Account of Receiver Clutha River Trust: Amount not yet paid over .. 124 9 0 of Land Revenue, Dunedin, as at 31st March, 1938 Revenue Account: Balance carried forward .. 13 8 0 £29,177 14 6 £29,177 14 6 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Deputy Controller and Auditor-General. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. Payments £ s. d. -r, , 254 17 9 Geraldine County River Board under Geraldine County River District Act, 1921-22 .. .. .. 229 8 1 Consolidated Fund : Administration expenses under section 4, Land Laws Amendment Act, 1927 . . 25 9 8 £254 17 9 £254 17 9 Revenue Account for the Year ended 31st March, 1938. Dr _ £ s. d. Or. £ S. d. Administration expenses due to Consolidated Fund .. 25 9 8 Accrued rent .. .. ■ • • • • • 255 18 0 Balance carried down .. .. • ■ • • 230 8 4 £255 18 0 £255 18 0 £ s. d. £ s. d. Balance from previous year 62 10 9 Balance brought down 230 8 4 Amount due to Geraldine County River Board under Balance carried forward .. .. .. .. 61 10 b section 7, Geraldine County River District Act, 1921-22 .. .. •• •• 229 8 1 £291 18 10 £291 18 10 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. ■ .. .. .. 5,220 0 0 Endowment lands— £ s. d. £ s. d. Rents charged in advance .. .. •• 63 12 [' Leased .. .. - • 5,093 0 0 Rents paid in advance 011 0 Unleased 127 0 0 Q Q Sundry debtors for rent .. .. .. 2 12 6 Revenue Account: Balance carried forward .. 61 10 6 £5,284 3 0 £5,284 3 0 Note. —All the land is vested in the Geraldine Couilty River Board. W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental note enfaced thereon—J. H. Fowler, Controller and Auditor-General.

B.—-1 [PT. IV], SUP. to 1938.

LANDS AND SURVEY DEPARTMENT—continued. HUNTER SOLDIERS' ASSISTANCE TRUST DEPOSIT ACCOUNT. Receipts and Payments Account tor Year ended 31st March, 1938. Receipts. Payments. Balance in Treasury Deposit Account Expenditure under the Hunter Gift at Ist April, 1937— £ s. d. £ s. d. for the Settlement of Discharged Cash •• •• •• •• 1,317 611 Soldiers Act, 1921— £ s. d. £ s. d. Investments .. .. .. 2,000 0 0 Section 6 (a)— 3,317 6 11 Administration expenses .. 51 19 7 Rents .. .. .. .. .. 801 6 5 Board fees .. .. .. 15 9 6 Interest on investments .. .. .. 80 0 0 67 9 1 Interest on advances— Section 6 (6) — Instalment mortgage .. .. 112 18 7 Advances on current account .. 382 16 0 Current account .. .. 127 6 4 Grants to orphans .. .. 1,922 10 0 240 4 11 2,305 6 0 Repayment of advances— Balance in Treasury Deposit Account Instalment mortgages .. 88 13 5 at 31st March, 1938— Current account .. .. 522 3 11 Cash .. .. .. .. 677 0 6 610 17 4 Investments .. .. .. 2,000 0 0 2,677 0 6 £5,049 15 7 £5,049 15 7 Revenue Account for the Year ended 31st March, 1938. r * \ Cr. £ s. d. Expenditure under section 6 (a) of the Hunter Gift Accrued rent .. .. .. .. .. 803 2 6 for Settlement of Discharged Soldiers Act, Accrued interest on— £ s. d. 1921— £ s. d. £ s. d. Current account .. .. 109 14 5 Administration expenses .. 51 19 7 Instalment account .. .. 133 0 7 Board fees .. .. .. 15 9 6 Investments .. .. 80 0 0 67 9 1 322 15 0 Grants to orphans under section 6 (6) of the Hunter Balance carried down .. .. .. .. 1,054 8 6 Gift for Settlement of Discharged Soldiers Act, 1921 .. .. .. .. .. 1,926 10 0 Rebates . . .. .. .. .. 64 5 6 Remissions — £ s. d. Under Land Act, 1924 .. 28 1 2 Under Mortgagors and Lessees Rehabilitation Act .. 94 0 3 122 1 5 £2,180 6 0 £2,180 6 0 £ 8. d. £ g> d. Balance brought down .. .. .. 1,054 8 6 Balance to Reserve Account .. .. .. 1,054 8 6 £1,054 8 6 £1,054 8 6 Balance-sheet as at 31st March, 1938. ' Assets. £ s. d. Liabilities. £ s. d Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Capital .. .. .. .. .. 17,800 0 0 Advances on mortgage— £ s. d. Reserve Account .. .. .. .. 7,370 0 11 Instalment mortgage account 2,005 16 0 Rents due but not accrued .. .. .. 200 5 0 Current account .. .. 1,816 19 5 Sundry accounts in credit: Current advances .. 115 4 11 3 822 15 5 Sundry creditors — £ s. d. Sundry debtors— Grants to orphans .. .. ..4 0 0 Rent .. .. .. 398 6 6 Current account advances .. ..122 Interest on current account .. 179 11 11 5 22 Interest on instalment advances 194 15 3 Instalments of principal .. 268 8 9 1,041 2 5 Postponed rent, Land Act, 1924.. .. 106 4 0 Interest accrued but not due — On investments .. .. 9 12 10 On instalment advances .. 33 17 10 43 10 8 Cash in Treasury Deposit Account at 31st March, 1938 —■ Cash .. .. .. 677 0 6 Investments .. .. 2,000 0 0 2,677 0 6 £25,490 13 0 £25,490 13 0 W. Robertson, Under-Secretary for Lands. Wm. B. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. NATIONAL ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1938. Receipts. £ s. d. Payments. . , Balance at Ist April, 1937 142,199 9 6 Land Act, 1924, section 295 (2): Administration £ s. d Rents and interest: National-endowment lands.. 134,109 3 6 expenses.. .. •• '' Transfer from State Forest Department in terms Land Act, 1924, sections 139,295, and 357 . Ihirds, „ of section 29 (2), Forests Act, 1921-22 .. 16,457 10 1 fourths, and ha Ives • • •'„ ~ Land Laws Amendment Act, 1930, section 13: Deteriorated Lands Act, 1925, section 6 : Refunds Interest on national-endowment trust-moneys 3,781 6 1 of rent arising from operation of . . • ■ Payments to universities of portion 01 nationalendowment revenue residue .. •• 14,219 19 0 Transfer to vote " Education" of portion of national-endowment revenue residue.. .. 85,319 13 8 Portion of national-endowment revenue residue applied in payment of old-age pensions .. 42,659 16 10 Balance at 31st March, 1938 .. .. •• 145,316 2 5 £296,547 9 2 £296,547 9 2 Revenue Account eor the Year ended 31st March, 1938. Dr. £ s. d Or iqAoi 18 Administration expenses .. .. .. 6,670 6 9 Accrued rents .. .. •• . Remissions under— £ s. d. Accrued royalties .. .. • • • • >•_ Land Act, 1924 .. ..1,784 15 6 Accrued interest Tallinn Deteriorated Land Act .. .. 273 18 3 Coal rents.. .. 15712 fi fi Mortgagors and Lessees Rehabilita- Royalty from State forests .. • • l», tion Act, 1936 .. .. 3,017 15 10 Interest on investment of national-endowment 5,076 9 7 trust-moneys .. .. •• •• d,/oi b i Thirds, fourths, and halves .. .. 2,412 19 5 Recovery on account of remission previously over- irq k » Writings-off in Suspense (rents, &c.) .. 1,065 15 1 stated .. .. •• Interest charged under sections 19 and 20, Dis- Credit transferred from Deteriorated Lands charged Soldiers Settlement Amendment Suspense Account Act, 1923 .. .. •• 311 2 9 Rebates.. .. . • ■ • • • 2,522 4 7 Commission on coal rents .. .. .. 54 4 1 Balance carried down .. .. .. 143,214 17 4 £161,327 19 7 £161,327 19 7 £ s. d. £ s. d. Contribution for education and old-age pensions 145,316 2 5 Balance brought down .. •• o Balance carried down .. .. •• 59,028 18 2 Balance previous year .. ■■ ' £204,345 0 7 £204,345 0 7 Balance-sheet as at 31st March, 1938. Liabilities. Assets. „ , Capital Account— £ s. d. £ s. d. Land— £ s. fc s. a. Consolidated Fund ..3,819,268 9 7 Leased 3,137,771 7 Transferred from Discharged Unleased . . .. 23, . „ Soldiers Settlement Ac- Provisional State forest .. 292,570 4 0 count 4,409 12 1 7 7 7 3,668,814 b 7 3 823,678 1 8 Land subject to section 8, Land Laws AmendPublic Works Fund .. .. 5,074 17 5 ment Act, 1929 . . .. 8,411 10 2 Reserve on account of assets transferred from Interests m lands: Property Account leasehold „ p Discharged Soldiers Settlement Account 17,060 0 0 (Discharged Soldiers Settlement) .. .. 10,4'9 s a Buildings Account: Equity in buildings and Improvements loading .. .. ■■ w a o improvements due to outgoing lessees 404 6 2 Balance purchase-price of 1mSundry creditors— provements payable by Contributions for education £ s. d. incoming lessees— t s. d and old-age pensions .. 145,316 2 5 Capital .. .. •• 352 - Departmental . . • . 14 2 Instalment Miscellaneous .. .. 82 9 4 Principal .. .. J 145,399 15 11 Interest .. .. 12 16 3 Payments in advance — Receiver of Land Revenue Rent .. .. .. 1,096 211 Deposit Account .. 18 19 3 R 9 Interest on sales .. ■ • 13 2 5 Royalties .. .. • • 13 0 Small Farms Account— 1,110 8 4 Land set aside under smallRoyalties (not yet payable) .. .. 1,092 0 0 farms plan .. 5,152 3 5 Rents charged in advance .. .. 48,364 15 10 Rents accrued due .. 1118 2 7 Overpaid rents in Suspense as a result of capital „ o reduction under Deteriorated Lands Act, 1925 256 12 11 National Endowment Trust Account .. .. 151,242 12 3 Writings-off in Suspense .. •• 3,115 8 9 Sundry debtors for— , n , Revenue Account: Balance forward .. 59,028 18 2 Rents .. .. .. J, 1 Royalties .. .. 1,839 II b Coal rents .. .. 1,888 0 11 Interest on sales, &c. .. 498 5 8 Realization Account (Discharged Soldiers Settlement Account).. .. 3,117 0 7 Departmental .. .. 23,070 15 11 106,719 11 8 Postponed interest under Land Act .. .. 0 6 0 Postponed rents — Under Land Act .. .. 1,739 8 2 Adjustment Commission .. 211 10 6 1,950 18 8 Interest on sales accrued but not due.. .. 656 8 9 Losses in Suspense .. •• .- •• 3,11589 Cash: Balance, 31stMarch, 1938(PublicAccount) 145,316 2 5 £4,104,585 5 2 £4,104,585 5 2 W. Robertson, Under-Secretary for Lands. \Ym. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act 1925, or the corresponding provisions of any former Act have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927.— J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

LANDS AND SURVEY DEPARTMENT—continued. OTAGO BOYS' AND GIRLS' HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeab ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Balance in Local Bodies' Deposit Account of Receiver Administration expenses paid to Consolidated Fund of Land Revenue, Dunedin, as at Ist April, 1937 .. 46 7 8 under section 4, Land Laws Amendment Act, 1927 10 1 2 Rents .. .. .. .. .. .. 376 0 10 Payments to Otago Boys' and Girls' High School Board of Governors .. .. .. .. 343 18 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1938 . . 68 8 7 £422 8 6 £422 8 6 Revenue Account tor the Year ended 31st March, 1938. . , . . Dr \ . £ s - d - Cr - £ s. d. Administration expenses due to Consolidated Fund Balance brought forward from previous year .. 8 9 1 under section 4, Land Laws Amendment Act, 1927 18 16 1 Accrued rents .. .. .. .. 422 4 2 Amount due to Otago Boys' and Girls' High School Board of Governors .. .. .. .. 357 4 9 Balance, carried forward .. .. .. 54 12 5 £430 13 3 £430 13 3 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 8,631 17 6 Endowment lands .. .. .. .. 8,631 17 6 Rents charged in advance .. .. .. 104 14 3 Sundry debtors for rent .. .. .. 106 18 2 Sundry creditors for administration expenses .. 11 1 4 Postponed rent .. .. .. .. 52 8 6 Otago Boys' and Girls' High School Board of Cash in Local Bodies' Deposit Account of Receiver of Governors : Amount not yet paid over .. 57 7 3 Land Revenue, Dunedin, as at 31st March, 1938 68 8 7 Revenue Account: Balance carried forward .. 54 12 5 £8,859 12 9 £8,859 12 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

10 —B, 1 [PT. IV] SUP. TO 1938.

B.—l [FT. IV], SUP. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. Payments. £ s d £ s. d. Land for Settlements Account for Roading costs £ s. d. Cash on hand, Ist April, 1937, in Local ' ' (section 47, Land for Settlements Act, 1925)Bodies' Deposit Account of Receiver Principal .. .. •• •• T nnrl T?oTTPnue at, Interest . . . • • ■ ■ • • • 01 iv v -p. , . _ 220 7 2 Administration expenses paid to Consolidated Fund i rrrill " 600 3 11 (section 4, Land Laws Amendment Act, 1927) .. 95 17 1 1 g " " 820 11 1 Otago University Council (section 118 (1), Reserves . . .. 4,935 19 8 and other Lands, &c., Act, 1917) . . •. 3,651 18 2 5® ol+ . „ " " .. .. 90 18 8 Dunedin Athenaeum (Otago Museum Act, 1877) .. 42 16 0 • ' Cash on hand at 31st March, 1938, in Local Bodies' Deposit Account of Receiver of Land Revenue at — £ s. d. Dunedin .. .. 1,370 9 4 Invercargill .. ■ • • • 555 15 0 s 1,926 4 4 £5,847 9 5 £5,847 9 5 Revenue Account eor the Year ended 31st March, 1938. Dr. £ s ' d - Gr ' 7 «91 Bdi Administration expenses .. •• 125 13 7 Accrued rent .. .. •• •• •• > Interest on loans under section 47 of Land for Accrued royalties Settlements Act, 1925 .. • • • ■ 81 17 3 Remission of rent granted by— £ s. d. Land Board .. •• •• 885 18 5 Mortgagors and Lessees Rehabilitation Act .. • • 157 6 8 1,043 5 1 Balance carried down .. .. 6,461 11 1 £7,712 7 0 £7,712 7 0 XgtSSSFGU section JlB (1), ' *N~ .»- f f™d '»» P™ ?»' ■ • «•«! » ) Reserves and other Lands, &c„ Act, 1917 .. 4,683 16 11 Balance brought down 6,46111 Dunedin Athenaeum under Otago Museum Act, 1877 •• •• •• •• 86 14 0 Revenue appropriated to repay loan moneys (section 47 of Land for Settlements Act, 1925) .. 48 1 / 1 Balance carried forward .. .. 7,103 18 3 £11,923 6 3 £11,923 6 3 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. _ n i 128,800 6 2 Endowment lands — £ s. a. t s. a. Loan for reading (section 47, Land Leased land 129,656 0 0 for Settlements Act, 1925)— £ s. d. Unleased land .. 130,11? 0 0 Principal instalments .. 8 Sundry debtors for rents .. loioai 9 5 Tntorpfit .. 100 11 6 Cash m hand at 31st March, 1938, 1,716 5 4 in Local Bodies' Deposit AcRent paid in advance 0 10 count of Receiver of Land Sundry creditors- Revenue atAdministration expenses .. 34 5 3 Dunedin .. .. .. , Otago University Council: Invercargill '° 5 Jo " , q9f . a * Amount not yet paid over .. 1,849 3 1 Rents charged in advance .. 2,816 18 8 Dunedin Athenaeum: Amount not yet paid over .. .. 42 16 0 _ Revenue Account: Balance carried forward .. 7,103 18 3 £142.363 13 9 £142,363 13 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby— Cyril G. Collins, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. to 1938.

.LANDS AND SURVEY DEPARTMENT—continued. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, 1937 27 13 4 Administration expenses .. .. .. .. 2 14 2 Rents .. .. .. .. .. .. 54 3 6 Victoria College Council .. .. .. .. 64 17 2 Balance in Treasury Deposit Account at 31st March, 1938 14 5 6 £81 16 10 £81 16 10 Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Administration expenses under section 39, Victoria Accrued rents .. .. .. .. .. 133 5 0 College Act, 1905 .. .. .. .. 2 14 2 Balance carried down .. .. .. 130 10 10 £133 5 0 £133 5 0 Victoria College Council: Amount duo under sec- £ s. d. £ s. d. tion 39, Victoria College Act, 1905 .. .. 51 9 4 Balance brought down .. .. .. .. 130 10 10 Balance carried forward .. .. .. .. 231 16 1 Balance from previous year .. .. .. 152 14 7 £283 5 5 £283 5 5 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. 2,665 0 0 Leased land .. .. .. .. 2,665 0 0 Victoria College Council: Amount not yet paid over 14 5 6 Sundry debtors for rent .. .. .. 287 6 6 Rents due but not accrued .. .. .. 55 10 5 Cash in Treasury Deposit Account at 31st March, Revenue Account: Balance carried forward .. 231 16 1 1938 .. .. .. .. .. 14 5 6 £2,966 12 0 £2,966 12 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Deputy Controller and Auditor-General. WAIPIATA-HAMILTON'S LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. ■ • • • ..13108 Trustees of Waipiata-Hamilton's Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .. 1217 2 Administration expenses to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. 0 6 9 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin .. .. .. 0 6 9 £13 10 8 £13 10 8 Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Balance brought forward .. .. .. .. 3 7 8 Accrued rent .. .. .. .. .. 13 10 8 Amount due to trustees of Waipiata-Hamilton's Library Balance carried forward .. .. .. .. 3 7 8 under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. 12 17 2 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 013 6 £16 18 4 £16 18 4 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. ■. ■ ■ • • • • 338 13 2 Endowment land .. .. . . .. 338 13 2 Rents charged in advance .. .. .. 3 7 8 Cash in Local Bodies' Deposit Account of Receiver of Sundry creditors: Administration expenses .. 0 6 9 Land Revenue, Dunedin .. . . . . 0 6 9 Revenue Account: Balance carried forward .. 3 7 8 £342 7 7 £342 7 7 W. Robertson, Under-Secretary for Lands. Wm. B. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —Cyril G. Collins, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1938.

LANDS AND SURVEY DEPARTMENT —continued. WAIROA HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeae ended 31st March, 1938. Receipts. £ s. d. Payments. & d. Rents .. .. .. •. • • 25 2 3 Administration expenses paid to Consolidated una under section 4, Land Laws Amendment Act, 1927 1 7I i Thirds . . .. • • • • • • Payment to Wairoa Harbour Board .. • • 15 L o £25 2 3 £25 2 S Revenue Account for the Year ended 31st March, 1938. Dr. £ s - d. Or. £ s ' d ; Wairoa Harbour Board 15 2 3 Balance from previous year Thirds .. .. .. • • ■ • 8 1111 Accrued rents .. .. .. • • • • 139 10 0 Administration expenses .. .. •• 1711 Balance carried down .. .. .. • ■ "08 17 3 £633 19 6 £633 19 6 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s- d. Capital .. .. •• •• •• 3,100 0 0 Endowment lands .. .. .. •• 3,100 0 0 Rents charged in advance .. .. •• 34 17 6 Sundry debtors for rent .. •• •• "43 J 4 Revenue Account: Balance carried forward .. 608 17 3 £3,743 14 9 £3,743 14 9 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw. Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Balance in Local Bodies' Account of Receiver of Land Sundry creditors of previous year— Revenue at Wellington at Ist April, 1937 .. 44 0 3 Administration expenses 4 U i)„ tg _ ~ .. 41 5 6 Wanganui Harbour Board .. .. .. 41 16 3 Wanganui Harbour Board .. . • ■ • 39 4 2 Consolidated Fund administration expenses under section 4, Land Laws Amendment Act, 1927 .. 2 1 4 £85 5 9 £85 5 9 Revenue Account for the Year ended 31st March, 1938. D r £ s. d. Or. £ d. Administration expenses due to Consolidated Fund Accrued rents .. .. .. ■ • 41 3 6 under section 4, Land Laws Amendment Act, 1927 2 14 Balance carried down .. .. • ■ • • 39 22 £41 3 6 £41 3 6 £ s. d. £ Si d. Balance from previous year .. • ■ • • 918 0 Balance brought down .. .. . • ■ • 39 - - Payment to Wanganui Harbour Board under Wanganui Balance carried down .. .. .. •• 10 0 0 Harbour Endowment, &c., Act, 1877 .... 39 4 2 £49 22 £49 22 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital • • • • • • • • 823 10 0 Leased land .. .. .. .. .. 823 10 0 Rents charged in advance .. .. •• 10 0 0 Revenue Account: Balance carried forward .. 10 0 0 £833 10 0 £833 10 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1938.

LANDS AND SURVEY DEPARTMENT—continued. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account foe the Yeae ended 31st Maech, 1938. Receipts. £ s. d. Payments. £ s. d. Balance brought forward from previous year .. 510 6 Consolidated Fund: Administration expenses, seeRents .. .. .. .. .. .. 586 11 10 tion 6of the Wanganui River Trust Act, 1891 .. 25 12 0 Principal instalments in respect of sales .. .. 3 7 6 Wanganui River Trust under Wanganui River Trust Interest instalments in respect of sales, &c. .. 12 11 0 Act, 1891 .. .. .. .. .. 493 10 6 Interest on loans repayments under section 47, Land for Settlements Act, 1925 .. .. .. 77 1 4 Principal repayments of loans under section 47, Land for Settlements Act, 1925 .. .. .. 3 7 6 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1938 8 9 6 £608 0 10 £608 0 10 Revenue Account foe the Yeah ended 31st Maech, 1938. Dr. £ s. d. Gr. £ s. d. Administration expenses due to Consolidated Fund Accrued rent .. .. .. .. .. 616 18 1 under section 6of the Wanganui River Trust Act, Accrued interest .. .. .. .. 1290 1891 .. .. .. .. .. 26 2 1 Interest on loans under section 47, Land for Settlements Act, 1925 .. .. .. .. 91 7 4 Remissions of rent under Land Act, 1924 .. .. 56 4 0 Writings-ofl in Suspense .. .. .. .. 9 19 11 Balance carried down .. .. .. .. 445 13 9 £629 7 1 £629 7 1 £ s. d. £ s. d. Balance from previous year .. .. .. 390 17 1 Balance brought down .. .. .. .. 445 13 9 Amount due to Wanganui River Trust under Wanganui Balance carried forward .. .. .. .. 441 2 9 River Trust Act, 1891 .. .. .. 495 19 5 £886 16 6 £886 16 6 Balance-sheet as at 31st Maech, 1938. Liabilities. Assets £ s. d. Endowment lands— £ s. d. £ s. d. Capital .. .. .. .. .. 13,199 12 7 Leased .. .. .. 14,620 9 2 Loan for roading, section 47, Land for Settlements Unleased .. .. . . 793 10 0 Act, 1925— £ s. d. 15,413 19 2 Advances .. .. .. 1,983 0 5 Sundry debtors for — Principal instalments .. .. 459 3 1 Rents .. .. .. 543 15 7 Interest .. .. .. 813 9 2 Sales (not yet payable) .. 227 16 11 3,255 12 8 771 12 6 Rental adjustment . . .. .. 152 0 0 Interest on sales accrued but not due .. .. 3 3 0 Sundry creditors— Revenue Account: Balance carried forward .. 441 2 9 Administration expenses .. 0 15 7 Outstanding losses in Suspense. . .. .. 9 19 11 Miscellaneous .. .. 5 15 0 Cash in Local Bodies' Deposit Account of Receiver Rents paid in advance 16 17 2 of Land Revenue, Wellington, at 31st March, Wanganui River Trust: Amount 1938 .. .. .. .. .. 896 not yet paid over .. .. 713 11 31 1 8 Writings-off in Suspense .. .. .. 9 19 11 £16,648 6 10 £16,648 6 10 W. Robeetson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : Endowment revenue has been paid to the Wanganui River Trust without provision having been made for the payment of arrears of interest and principal instalments owing in connection with the loans under section 47 of the Land for Settlements Act, 1925. —J. H. Fowlee, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. PRIMARY EDUCATION ENDOWMENT. Receipts and Payments Account fob the Year ended 31st March, 1938. Receipts. Payments. £ _ s. d. Balance £ s. d. £ s. d. Payments for primary-education purposes .. 147,153 3 11 Cash in Deposit Account .. 65,349 611 Administration expenses .. .. 5,505 5 9 Investment Account .. 11,850 0 0 Maintenance and repairs .. .. .. 152 0 3 77,199 611 Survey costs, &c. .. .. .. 618 12 1 Receipts under section 30, Education Reserves Purchase of land under section 27, Education Act, 1928: Rents, &c. .. .. .. 116,31119 7 Reserves Act, 1928 .. .. 40 0 0 Interest on sales of land .. .. .. 43 11 7 Balance £ s. d. Sales of land under section 27, Education Reserves Cash in Deposit Account .. 29,729 1 6 Act, 1928 .. •• •• 239 4 5 Investments Account .. 11,850 0 0 Interest on cash and investments held by the 41,579 1 0 Public Trustee .. .. . • • • 780 I 0 Interest on investments .. .. .. 474 0 0 £195,048 3 6 £195,048 3 6 Revenue Account for the Year ended 31st March, 1938. jj r £ s. d. Gr. £ s. d. Administration expenses .. .. .. 5,821 14 8 Accrued rents .. .. .. •• 114,600 15 2 Maintenance, repairs, &c. .. .. •. 153 10 3 Accrued royalties .. .. .. -. 2,712 10 8 Survey costs, &c. .. . • ■ • 126 18 6 Accrued interest on sales of buildings and improveRemission of rents, &c., granted— £ s. d. ments .. .. .. •• • 148 2 " By Land Boards .. .. 3,081 3 4 Interest on cash and investments held by Public Under Mortgagors and Lessees Trustee .. .. ■ • • • 773 19 Rehabilitation Act, 1936 .. 2,770 I 4 Interest on investments .. .. .. 474 0 0 Under Deteriorated Lands Act, Recovery of amount previously written off .. 114 0 0 1925 .. .. ■ • 20 9 1 5,871 13 9 Depreciation of buildings .. . • ■ ■ 37 7 0 Irrecoverable rents, transferred to Suspense Account .. .. •• •• •• 130 6 II Balance carried down .. ■■ •• 106,681 16 9 £118,823 7 10 £118,823 7 10 £ s. d. Amount due to vote " Education" under sections. £s. d. Balance from previous year .. .. .. 45,276 0 3 30 (2), Education Reserves Act, 1928 .. 110,816 2 6 Balance brought down .. .. .. 106,681 16 9 Balance .. .. •• ■■ -• 41,204 8 2 Adjustment: Remission granted in a previous year .. .. .. .. .. 62 13 8 £152,020 10 8 £152,020 10 8

B.—L [PT. IV], Sup. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. PRIMARY EDUCATION ENDOWMENT —continued. Balance-sheet as at 31st Mabch, 1938. Liabilities. £ s. d. Assets. Capital .. .. .. .. • • 2,431,080 0 3 Endowment lands — £ s. d. £ s. d. Public Works Fund: Roading (section 17, Land Leased .. .. .. 2,306,778 0 1 Laws Amendment Act, 1927) .. .. 3,741 19 2 Unleased .. .. 65,906 16 7 Sundry creditors: Departmental .. .. 2,143 19 2 Land for Settlements AcRents due but not accrued .. .. .. 22,844 12 10 count, section 6, Land Accounts paid in advance— £ s. d. Laws Amendment Act, Rents .. .. .. 1,417 11 5 1929 .. .. .. 177 19 1 Royalties .. .. -. 6 4 3 2,372,862 15 9 1,423 15 8 Buildings and improvements — Deteriorated Lands: Suspense Account .. 39 1 7 Included in capital value of Writings-off in Suspense .. .. ■■ 6 7 6 leases .. .. 3,447 17 4 Reserve for anticipated losses in respect of assets Less Depreciation Reserve 365 4 4 transferred from Discharged Soldiers Settlement Account .. .. •• 267 6 4 3,082 13 0 Revenue Account: Balance carried forward .. 41,204 8 2 Sales: Purchase - price not yet payable .. .. 2,726 3 6 On unleased land .. 88 10 6 5,897 7 0 Sundry debtors— Rents, &c. .. .. 56,388 1.8 3 Royalties .. .. 624 17 5 Principal instalments : Buildings and improvements .. 186 1 6 Interest instalments: Buildings and improvements .. 52 3 5 Interest on cash and investments .. .. 10 2 6 Departmental .. .. 019 0 57,263 2 1 Royalties accrued but not due .. 187 17 6 Postponed rents granted by Land Board .. .. .. 2,99755 Interest accrued but not due — Investments .. .. 57 2 9 Sale of buildings and improvements .. .. 19 6 1 Royalties .. .. 23 10 0 99 18 10 Losses in Suspense .. .. .. .. 6 7 6 Cash and investments with Public Trustee .. .. ■ • •• 21,857 15 1 Cash in Consolidated Fund Deposits Account— Cash .. .. .. 29,729 1 6 Investments .. .. 11,850 0 0 41,579 1 6 £2,502,751 10 8 £2,502,751 10 8 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927.— J. H. Fowleb, Controller and Auditor-General.

B. —1 [PT. IV], Sup. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. SECONDARY EDUCATION ENDOWMENT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, Administration expenses .. .. .. 568 7 10 1937 — ' £ s. d. £ s. d. Repairs and maintenance .. .. .. 21 5 4 Cash .. .. .. 6,343 19 7 Survey costs, &c. .. .. .. .. 37 19 4 Investments .. .. ... 600 0 0 Payments to secondary schools .. .. 11,781 5 0 — 6,943 19 7 Balance in Treasury Deposit AcRents under section 30, Education Reserves Act, count at 31st March, 1938— £ s. d. 1928 .. .. .. .. .. 12,353 11 1 Sales of land .. .. 1,588 13 8 Interest on cash held by the Public Trustee .. 27 17 2 Rents, &c. .. .. 5,351 16 8 Interest on investments .. .. .. 24 0 0 6,940 10 4 £19,349 7 10 £19,349 7 10 Revenue Account for the Year ended 31st March, 1938. Dr. £ S. d. Or. £ s. d. Administration expenses .. .. .. 620 1 9 Accrued rents, &c. .. .. .. .. 12,808 1 9 Repairs and maintenance .. .. .. 21 5 4 Interest on cash held by the Public Trustee .. 27 17 2 Survey costs, &c. .. .. .. .. 37 19 4 Interest on investments .. .. .. 24 0 0 Remissions of rent, &c. — £ s. d. Land Act, 1924 .. .. 696 5 1 Mortgagors and Lessees Rehabilitation Act, 1936 .. .. 1,039 8 7 1,735 13 8 Writings-off in Suspense .. .. .. 3 4 4 Balance carried down .. .. .. 10,441 14 6 £12,859 18 11 £12,859 18 11 £ s. d. £ s. d. Payments to secondary schools .. .. 11,781 5 0 Balance from previous year .. .. .. 7,218 7 0 Balance carried forward .. .. .. 5,878 16 6 Balance brought down .. .. .. 10,441 14 6 £17,660 1 6 £17,660 1 6 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. Capital .. .. .. •• •• 210,647 12 9 Endowment lands — £ s. d. £ s. d. Appreciation in land-values .. .. ■ ■ 49,105 2 6 Leased .. .. .. 241,520 310 Public Works Fund: Roading (section 17, Land Unleased .. .. .. 18,179 11 6 Laws Amendment Act, 1927) .. •• 2,235 17 11 259,699 15 4 Sundry creditors — £ s. d. Sundry debtors for rent .. .. .. 3,686 18 4 Rents .. .. .. 20 9 6 Postponed rent: Land Act, 1924 .. .. 41 0 0 Departmental .. .. .. 254 6 9 Interest accrued but not due on investments .. 217 10 274 16 3 Losses in Suspense . . .. .. .. 9 2 6 Rents due but not accrued .. .. .. 3,019 0 1 Cash held by Public Trustee .. .. .. 796 4 2 Deteriorated Lands Act, 1925: Suspense Account 6 0 0 Cash in Treasury Deposit Account Writings-off in Suspense .. .. . . 9 2 6 at 31st March, 1938— £ s. d. Revenue Account: Balance carried forward .. 5,878 16 6 Investments .. .. 600 0 0 Sales of land.. .. .. 988 13 8 Rents, &c. .. .. .. 5,35116 8 6,940 10 4 £271,176 8 6 £271,176 8 6 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927.— J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Accotjnt for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 9,463 11 9 Miscellaneous receipts .. .. .. 10 11 2 Rent .. .. .. .. .. 813 0 0 Balance carried down .. .. .. 11,168 7 7 Printing and stationery" .. .. .. 283 0 1 Office fittings and requisites .. .. .. 68 12 4 Postage, telegrams, and rent of boxes .. .. 192 16 7 Telephone rentals, &c. .. .. .. 107 6 1 Books, newspapers, &c. .. .. .. 29 19 6 Maintenance of typewriters, &c. .. .. 26 15 6 Overtime and meal allowances .. .. 15 4 0 Transfer expenses .. .. .. .. 8 8 2 Travelling-expenses .. .. .. .. 161 11 9 Miscellaneous .. .. .. .. 0 17 Depreciation : Furniture and equipment .. 8 115 £11,178 18 9 £11,178 18 9 £ s. d. £ s. d. Balance brought down .. .. .. 11,168 7 7 Apportionment of cost of administration to Interest on capital .. .. .. .. 8410 branches— Mercantile Marine Branch .. .. .. 6,688 4 7 Harbours Branch .. .. .. .. 510 6 5 Inspection of Machinery Branch .. .. 2,461 11 1 Fisheries Branch .. .. .. .. 816 10 4 Ross Dependency Account .. .. .. 50 0 0 Westport Harbour Account .. .. .. 600 0 0 Rock Oyster Industry Account .. .. 50 0 0 £11,176 12 5 £11,176 12 5 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. £ s. d. Lighthouses — £ s. d. £ s. d. Light dues .. .. .. .. .. 107,072 7 7 General maintenance .. .. 27,202 17 8 Survey of ships .. .. .. .. 3,874 3 0 Working-expenses of tender .. 24,049 8 8 Engagement and discharge of seamen .. .. 1,976 8 8 51,252 6 4 Fines and forfeitures .. .. .. .. 107 2 4 Mercantile Marine offices, &c.— Deck-cargo licenses .. .. .. .. 43 15 0 Salaries .. .. .. 16,643 1 7 Plans of vessels, preparation and examination of 25 0 0 Services of Customs officers .. 1,935 0 0 Examination fees .. .. .. .. 25300 Coastal survey .. .. 2,847 12 10 Recoupment overtime: Surveyors of Ships .. 289 18 0 Rent .. .. .. 1,295 210 Sale of charts, books, and forms .. .. 968 18 9 Fuel, light, &c. .. .. 55 1 5 Sale of" New Zealand Nautical Almanac" .. 162 8 6 Printing and stationery .. 304 4 10 Registry of shipping fees .. .. .. 86 12 0 Office fittings and requisites .. 82 13 5 Repatriation expenses, distressed, &c., seamen .. 131 6 2 Postage, telegrams, and rent of Salvage .. .. .. .. .. 826 boxes .. .. .. 119 0 1 Cost awarded the Department— £ s. d. Telephone rentals, &c. .. 222 18 5 Nautical inquiries .. 10 10 0 Books, newspapers, &c. .. 107 5 3 Prosecutions under Shipping and SeaLegal expenses .. .. 10 13 10 men Act .. .. .. 9 9 0 Medical expenses .. .. 10 19 0 19 19 0 Inquiries into shipping casualties 117 19 4 Bahamas Island light dues, commission on colOvertime .. .. .. 242 3 6 lection of .. .. .. .. .. 35 15 7 Salvage expenses .. .. 315 0 Bluff - Stewart Island steamer service: Mail Transfer expenses .. .. 87 4 4 subsidy .. .. .. .. .. 100 0 0 Travelling-expenses .. .. 840 14 0 Fares, freight, &e. .. .. .. .. 982 7 3 Examination expenses .. 334 17 4 Services of lighthouse tender in respect of harbours 367 0 0 Charts, saleable books, and forms 510 11 6 Rents of buildings and reserves .. .. 147 9 6 " Now Zealand Nautical Almanac" 591 11 9 Miscellaneous receipts .. .. .. 43 19 8 Preparation of tide-tables .. 550 0 0 Checking passenger traffic .. 105 9 9 Relief of distressed seamen .. 23 18 1 Grant to Imperial Shipping Committee .. .. .. 160 0 0 Subsidy : Bluff - Stewart Island steamer service .. .. 200 0 0 Miscellaneous expenses .. 10 17 10 Reserve for bad debts ... 500 27,417 15 11 Head Office administration .. .. 6,688 4 7 Depreciation— Buildings .. .. .. 2,706 4 2 G.S.S. " Matai" .. .. 4,042 8 4 Lighthouses .. .. .. 4,255 010 Furniture and equipment .. 589 4 8 11,592 18 0 Balance carried down .. .. .. 19,744 8 8 £116,695 13 6 £116,695 13 6 £ s. d. £ s. d. Interest on capital .. .. .. •• 11,910 2 9 Balance brought down .. .. .. 19,744 8 8 Ellsworth Relief Expedition: New Zealand Government's proportion of cost .. .. 1,494 13 4 ■ Excess of income over expenditure .. .. 6,339 12 7 £19,744 8 8 £19,744 8 8

11 —B. 1 [PT. IV] SUP. TO 1938.

B.—l [PT. IV], SUP. to 1938.

MARINE DEPARTMENT —continued. HARBOURS BRANCH. Income and Expenditure Account fob the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries and wages .. .. .. •• 1,086 6 6 Pilotage .. .. •• •• 496 9 9 Repairs and maintenance .. . • • • 538 10 4 Port charges .. .. .. • • • • 780 0 6 Services of lighthouse steamer .. .. .. 117 0 0 Wharfage .. ■■ •• •• 32b 7 S Supervision and maintenance of foreshore .. 896 12 6 Harbour boat license fees .. .. 21 0 0 R en t _ _ ~ .. .. .. 26 14 4 Watermen's license fees .. .. • ■ 6 10 0 Legal expenses' .. .. •• •• 18170 Contribution from local authorities .. .. 40 0 0 Office expenses !! .. ■ • • • 32 8 3 Foreshore rentals .. .. .. .. 688 12 3 Printing and stationery .. .. •• 47 1 5 Royalty on shingle, sand, &c. .. .. .. 1,844 7 3 Telephone rentals, &c. .. .. • • 27 12 2 Order in Council and permit fees .. .. 47 5 0 Transfer expenses' .. .. •. • • 82 19 0 Rents of buildings and reserves .. .. .. 79 9 0 Travelling-expenses .. .. . • ■ • 44 19 8 Sale of books .. .. • ■ • ■ 18 13 9 Grants and subsidies .. .. .. • ■ 250 0 0 Costs awarded the Department: Prosecutions under Miscellaneous !! !! .. • • 0 14 Harbours Act . 613 0 Reserve for bad debts .. .. .. ■ • 100 0 0 Services to Customs Department .. .. 90 0 0 Head Office administration .. .. .. 510 6 5 Miscellaneous receipts .. .. .. .. 17 0 Depreciation— £ s. d. Buildings .. 113 13 5 Equipment, launches, &c. .. 415 17 6 529 10 11 Balance carried down .. .. .. • • 137 14 11 £4,446 14 9 £4,446 14 9 £ s. d. £ s. d. Interest on capital .. .. ■ ■ ■ • 407 2 7 Balance brought down .. .. .. 137 14 11 Excess of expenditure over income .. .. 269 7 8 £407 2 7 £407 2 7 — —= INSPECTION OE MACHINERY BRANCH. Income and Expenditure Account tor the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. •• •• •• 14,335 4 8 Inspection fees .. .. .. .. 20,415 1 5 R en t ~ ~ .. .. .. 792 8 5 Examination fees .. .. .. .. 603 15 0 Printing and stationery .. .. .. 267 18 4 Drawings, examination of .. .. .. 428 12 6 Office fittings and requisites .. .. .. 49 7 9 Sale of publications .. .. . . .. 7 2 3 Postage, telegrams, and rent of boxes .. .. 241 2 8 Recoupment overtime: Inspectors of Machinery 14 0 0 Telephone rentals, &c. .. .. •• 209 15 10 Costs awarded the Department—Prosecutions under Commission on revenue collected by Post and Tele- the Inspection of Machinery Act .. .. 44 0 - graph Department .. .. .. .. 196 5 6 Miscellaneous receipts .. .. .. 3 3 0 Books, newspapers, &c. .. .. -. 41 15 10 Balance carried down .. .. .. 506 7 9 Fuel, light, and cleaning .. .. • • 19 13 3 Inquiries and technical investigations .. .. 0 13 Legal expenses .. .. • • ■ ■ 3 3 0 Overtime .. .. .. •• •• 920 Removal of offices .. .. • • • • 27 4 6 Transfer expenses .. .. ■ • • ■ 601 3 7 Travelling-expenses .. .. .. • ■ 2, 425 14 4 Reserve for bad debts .. . • • ■ 35 0 0 Head Office administration .. .. 2,461 11 1 Depreciation— £ s. d. Motor-vehicles .. ■ • 227 3 6 Furniture and equipment .. 38 10 5 265 13 11 £21,982 5 11 £21,982 5 11 £ s. d. £ s. d. Balance brought down .. .. • • 506 7 9 Excess of expenditure over income .. .. 569 4 4 Interest on capital .. .. . • • • 62 16 7 £569 4 4 £569 4 4

B.—l [PT. IV], SUP. TO 1938.

MARINE DEPARTMENT —continued. FISHERIES BRANCH. Income and Expenditure Account fob the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries and wages .. .. .. .. 4,942 6 2 Fishing-boat licenses, registration fees, &c. .. 399 7 2 Fresh-water fisheries research .. .. .. 1,294 010 Fresh-water fisheries license fees, &c. .. .. 1,247 1 2 Salmon fisheries .. .. .. .. 683 4 3 Redemption fees .. .. .. .. 171 5 0 Maintenance of launches .. .. .. 312 10 3 Salmon-license fees .. .. .. .. 33 0 0 Rent .. .. .. .. .. 350 0 0 Toheroa areas: Rentals and license fees .. 357 0 0 Printing and stationery .. .. .. 268 14 0 Sale of salmon .. .. .. .. 66 8 8 Office fittings and requisites .. .. .. 78 8 0 Rental of buildings .. .. .. .. 15 611 Postage, telegrams, &c. .. .. .. 65 0 7 Launch hire .. .. .. .. 3 9 0 Telephone rentals, &c. .. .. .. 62 4 11 Sale of publications .. .. .. .. 4 8 0 Books, newspapers, &c. .. .. .. 23 11 10 Sale of stores .. .. .. .. 51 2 6 Legal expenses, &c. .. .. .. .. 23 4 6 Costs awarded the Department in connection with Repairs to wharf and shed : Karitane .. .. 26 18 4 prosecutions under the Fisheries Act .. .. 21 9 6 Transfer expenses .. .. .. .. 216 3 Balance carried down .. .. .. 9,681 5 1 Travelling-expenses .. .. .. .. 952 8 1 Whitebait-spawning grounds : Fencing .. 7 11 11 Marking netting-limits .. .. .. 44 0 4 Fisheries investigation .. .. .. 104 3 5 Expenses of expert on voyage of " Discovery " to Antarctic .. .. .. .. .. 138 11 8 Sea Fisheries Investigation Committee: Marine Department's proportion of expenses .. .. 1,271 14 1 Miscellaneous expenses . . .. .. 9 14 8 Grants and subsidies .. .. .. .. 400 0 0 Reserve for bad debts .. .. .. 5 0 0 Head Office administration .. .. . . 816 10 4 Depreciation— £ s. d. Buildings .. .. .. 87 12 9 Launches, &c. , . .. .. 24 18 8 Mo tor-vehicles .. .. 55 17 2 168 8 7 £12,051 3 0 £12,051 3 0 £ s. d. £ s. d. Balance brought down .. .. .. 9,681 5 1 Excess of expenditure over income .. .. 10,730 010 Net loss on rock-oyster industry transferred from Profit and Loss Account .. .. .. 991 15 6 Interest on capital .. .. .. .. 57 0 3 £10,730 0 10 £10,730 0 10 ROCK-OYSTER INDUSTRY. Profit and Loss Account for 1937 Season. Dr. £ s. d. Gr. £ s. d. Salaries and wages .. .. .. .. 4,531 16 10 Sales .. .. .. .. .. 5,214 4 0 Maintenance of ketch and launches .. .. 679 16 2 Rent of depot .. .. .. .. 37 0 0 Freight and cartage .. .. .. .. 251 4 4 Balance carried down .. .. .. .. 827 4 4 Stores and materials .. .. .. .. 138 16 8 Wharfage and cranage .. .. .. 42 16 8 Rent, fuel, light, &c. .. .. .. .. 212 6 10 Administration expenses .. .. .. 57 8 5 Travelling-expenses .. .. .. .. 98 18 7 Office expenses .. .. .. .. 15 13 8 Printing and stationery .. .. .. 16 7 3 Advertising . . .. .. .. .. 2 14 3 Depreciation: Launches, &c. .. .. .. 30 8 8 £6,078 8 4 £6,078 8 4 £ s. d. £ s. d. Balance brought down . . .. .. 827 4 4 Net loss .. .. .. .. .. 991 15 6 Interest on capital .. .. .. .. 164 11 2 £991 15 6 £991 15 6 Note. —This account includes expenditure on oyster cultivation amounting to £1,437 os. lid. ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Postages, telegrams, &c. .. .. .. .. 17 6 Balance carried down .. .. .. . . 51 7 6 Head Office administration .. .. 50 0 0 £51 7 6 £51 7 6 £ s. d. £ ' s . d. Balance brought down .. .. . . 51 7 6 Excess expenditure over income .. .. .. 51 9 6 Interest on capital .. .. .. .. 0 2 0 £51 9 6 £51 9 6

B.—l [PT. IV], SUP. TO 1938.

MARINE DEPARTMENT —continued. Aggregate Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. dHead Office .. .. .. .. .. 11,170 7 4 Head Office .. .. .. .. .. 10 11 2 Mercantile Marine .. .. .. .. 78,670 2 3 Mercantile Marine .. .. .. .. 116,695 13 6 Harbours .. .. .. .. .. 3,269 2 6 Harbours .. .. .. .. .. 4,446 14 9 Inspection of machinery .. .. .. 19,255 011 Inspection of Machinery .. .. .. 21,475 18 2 Fisheries .. .. .. .. .. 17,064 3 9 Fisheries- .. .. .. .. .. 7,621 111 Ross Dependency .. .. .. .. 17 6 Ross Dependency 129,430 4 3 150,249 19 6 Depreciation .. .. .. .. 12,595 11 6 Proportion of administration charges transferred Balance carried down .. .. .. 8,824 3 9 to Westport Harbour Account .. .. 600 0 0 £150,849 19 6 £150,849 19 6 £ s. d. £ s. d. Interest on capital .. .. .. .. 12,610 0 2 Balance brought down .. .. .. 8,824 3 9 Ellsworth Relief Expedition: New Zealand Balance, being excess of expenditure over income Government's proportion of cost .. .. 1,494 13 4 after charging depreciation and interest on capital .. .. .. .. 5,280 9 9 £14,104 13 6 £14,104 13 6 Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. dCapital— £ s. d. £ s. d. Land .. .. .. .. .. 28,941 17 0 Public Works Fund .. 290,953 15 0 Buildings .. .. .. .. .. 4,413 18 1 Consolidated Fund .. .. 169,027 10 3 Lighthouses (including land, towers, buildings, Employment Promotion Fund 137 11 2 furniture, apparatus, and equipment) .. 213,257 15 2 460,118 16 5 Fog-signals .. .. .. .. 5,668 14 5 Creditors — Radio direction-finding beacons .. .. 7,449 18 7 Departmental .. .. 1,160 5 8 Beacons, buoys, and moorings .. .. 4,898 9 5 Sundry .. .. .. 2,295 11 1 Government steamer" Matai" .. .. 53,081 22 3,455 16 9 Wharves .. .. .. .. .. 996 19 2 Rentals, &c., paid in advance .. .. .. 37 14 1 Harbour equipment (including launches, flagstaffs, Reserves for bad debts .. .. .. 427 0 5 signalling-apparatus, tools, &c.) .. .. 1,160 16 9 Deposit Accounts .. .. .. .. 1,040 12 8 Oyster-beds .. .. .. 120,589 3 4 Writing-off Reserve Account .. .. .. 128 18 3 Oyster ketch, launches, and boats .. .. 190 6 6 Treasury Adjustment Account .. .. 14,099 11 2 Fish hatcheries and equipment .. .. 1,615 4 5 Fisheries oil-engines and apparatus .. .. 502 11 8 Motor-vehicles .. .. .. .. 894 5 11 Automatic flashing-lamps .. .. .. 316 4 Test-pumps and pressure-gauges .. .. 525 15 6 Office furniture and fittings .. .. .. 1,002 6 3 Mechanical office appliances .. .. .. 188 0 11 Library .. .. .. .. .. 369 210 Stores, tools, &c. .. .. .. .. 11,493 9 2 New Zealand Coastal Survey Suspense Account 2,847 12 10 Stationery .. .. .. .. .. 346 9 0 Charts, saleable books, and forms .. .. 2,043 12 8 Unemployment insurance stamps .. .. 57 16 4 Office stamps .. .. .. .. 95 0 7 Debtors — £ s. d. Departmental .. .. 324 14 5 Sundry .. .. .. 9,478 6 6 9,803 0 11 Writings-off Suspense Account .. .. 128 18 3 Deposit Cash Account— Receiver-General's deposits .. 10 0 0 Other deposits .. .. 1,030 12 8 1,040 12 8 Cash in Post Office .. .. .. . . 393 13 2 Income and Expenditure Account .. . . 5,280 9 9 £479,308 9 9 £479,308 9 9 L. B. Campbell, Secretary. William C. Smith, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

B.—l [PT. IV], Stjp. TO 1938

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1938.

Auckland. | Christchurch. | Dunedin. Hokitika. j Nelson. j Porirua. | Tokanui. Kingseat. I Marton. | Total. Officiivisitors !! " " 68 g ® " 65 ' 461 2 5 22 '® 35 " 32,430 14 4 67,493 8 M 32,669 19 °1 17,725 'i 0 £ _ _ s - d - 356 f 239 " 8 Advertising, books, &c. .. .. 15 16 9 14 10 8 ' 34 13 0 10 15 9 8 ' 0 9 19 2 15 9 3 14' 5 2 " 132 19 fi Bacteriological research .. .. 70 2 8 1 1 6 * 11 0 n i£ a " Bedding and clothing .. 5,025 9 0 3,898 10 1 4,77 6 '3 0 1.77717 0 2,903'l3 6 5,923 4 11 2,176 13 9 1 107 16 6 " 27 588 9 KiTfsr"" 1 —*^il! »•"}?'{ "5«j «•«»» '■*»'<> ,M lil "'VI I "hi I '■ 5S»| SgSMUi "•'S J18 S '■"! ». u ., •■IS S •■",5} : «■«, | Freight and cartage .. .. 35 7 7 323 1 1 362 18 11 44 6 8 232 1 7 305 6 6 239 1 10 46 0 8 " 1 588 I 10 &afe^s r ' & :- :: :: 6 ' 9 ttu I \ l ' 6 Vll ill 2 14 8 ;; ! Furniture repairs, &c. .. .. H2 2 5 1,295 18 10 8 2 577 10 4 220 9 6 7 7 H6 12 I 17 7 " 4 33I 0 Gardens and shrubberies .. .. 53 16 0 141 3 1 36 15 2 15 8 10 25 12 7 73 6 6 12 1 6 17 12 4 " 'm 16 0 Laundry expenses ■• •• .. 424 17 6 409 6 8 280 5 0 47 4 6 147 12 5 358 6 2 215 18 0 193 18 9 " 2 077 9 0 Machinery repairs and stores .. 72 17 11 114 17 7 182 5 2 10 0 3 67 3 7 111 3 11 99 18 0 4 18 1 " 663 4 6 Maintenance of motor-vehicles .. 73 15 5 445 3 5 263 16 1 89 4 1 99 5 0 123 1 7 241 4 3 177 19 4 " 1 q 9 aSfc" 345 1,(1 » 1,9 8 8 13 2 8 •» » »»» «. ♦ • »!* 3 :: !;Si? 1 Transfer expenses .. 2 15 6 23 11 3 30 4 10 42 3 0 4 0 6 40 13 2 93 1 9 9 8 11 945 IS 11 Treatment m general hospitals .. 1 11 6 26 8 0 51 3 0 9 is 0 " ao n « :: :: i%\ in V- — 2»i, "n* — 158,88 "I: Patients — *' ° * u • • • • • • ao7 Id b Friends .. .. .. .. 50 0 0 pities 21 10 0 .. 36 0 3 12' 10 0 120 14 2 44' 1 6 4' 7 6 " " 239 3 5 SSSW :: :: 1,0 S M ffi J { "Ji". "5 i { '•'g •» ■} ■ » « *» " ».S ! S in r „lh MplU . .. 22 » 2 3 6.1.6 113 11 0 28 5 5 ,2|S A „ ' 2 , J J ' »« J| » Postages and telegrams .. .. 86 3 10 115 2 1 136 8 5 12 0 0 44 9 4 138 14 5 53 0 9 38 1 5 " B24 ft ? Printing and stationery .. .. 283 1 5 299 4 2 248 13 3 102 18 8 138 15 9 245 8 5 128 15 0 105 15 1 " j , ItoreT- 13,958 16 8 15,584 0 11 10,471 5 1 6,016 17 1 8,995 13 0 18,612 10 5 5,669 5 6 8,116 19 1 !! 7 9 Loose and artisans' tools .. .. 34 1 11 16 5 1 62 10 3 7 15 3 14 13 8 50 13 2 31 7 0 5 15 6 223 1 10 Surgery and dispensary — " 345 1 3 1.129 19 11 1,480 1 5 404 5 4 738 10 3 880 18 7 391 8 11 402 2 11 .. 5 ,?72 8 7 Wines and spirits'' " " "f 1 3 0 0 ®1 \l 0 93 ° ® 156 7 9 10 ? 164 ? 3 91 3 1 " 2 ' 007 7 1 Telephone services .. .. 68 0 7 109 10 10 214 12 0 si'll 2 5?'l7 9 lei' 6 8 64'l8 8 73' 8 1 " 78? 5 9 Travelling-expenses .. .. 90 14 11 42 9 2 126 18 11 18 13 6 19 16 7 58 5 6 32 4 3 11 10 0 " 400 12 10 Travelling-allowances .. .. 45 7 3 104 17 6 221 6 7 52 13 9 95 12 11 62 4 0 51 9 1 87 0 2 " 79n n 3 Sundry expenses 3 17 8 11 4 0 9 11 0 29 8 0 0 10 4 12 3 0 7 3 7 " 73 17 ?

B.—l [PT. IV], SUP. TO 1938.

MENTAL HOSPITALS DEPARTMENT— continued. Institutional Accounts for the Year ended 31st March, 1938—continued.

. Auckland. Oteistchurch" ! Hokitika. ! Kelson. Portaa. ( Tokanui. , Kingseat. Maxtor, Total. ' _i ! !— — — Expenditure —continued. £ s. d. £ s. d. f s ' s ' (1 ( ' , £ ql , S ~ d q o L S j *4 834 *1 7 786 16 10 .. 10,400 7 1 Head Office administration expenses .. 1,727 10 11 1,751 16 9 1,581 15 8 607 6 9 1,091 17 3 2,019 1 4 834 w ' 111 6 Depreciation !! " " 5,353 " 2 • 2 9,373' 6 0 3,110 16 9 6,657' 8 6 11 7,490 5 10 7,110 19 2 .. 56.840 10 S Grants to widows of officers .. .. •• 94 0 0 1,110 - 10 Total 99,091 5 6 118,059 14 2 123,683 5~7" 41,651 18 7 64,739 17 9 125,480 14 0 63,332 1111 43,720 15 6 .. 679,760 2 7 Merest br ° Ughtd0OT1 " • 15 2 984 16 5 111 IS? 15 8 1',444 \l 3 "'.TOO 1 1 I'.SOS 7 10 " 9 46?' 8 6 ! 665 9 J Net loss from farms .. •• •• •• 3 11 Xotal 72,382 9 8 93,860 6 2 99,282 6 4 37,959 18 9 57,330 8 6 91,191 1 7 52,721 11 0 39,659 14 6 467 8 6 544,855 5 0 „ , ~ J 7 r T~ ~ f S d £ s d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Income ■ oa fo, . S I Q 9S 98Q 14. q 27 583 7 3 5 038 8 10 11 853 12 10 37,465 11 8 13,695 0 8 11,601 4 6 .. 163,858 15 3 . Maintenance fees .. .. •• 28,331 i4 9 14 9 > ' • g Q ( 2 ' 618 Q (J 5 623 3 5 2,986 0 11 1,818 0 0 .. 29,409 6 3 Board and lodging 4,025 6 11 5,218 0 0 5,30.15 0 1,81S O O z,oia u g g 31 0 9 20 7 7 .. 436 1 8 Metal, rags, &c„ sale of .. 7 3 6 53 7 1 b 1 47 ' 3 6 " 18 12 9 245 6 5 6 9 8 .. 668 18 2 Offal institution .. .. .. 109 12 1 213 1 7 28 i 17 1 • • 6 0 10 | a e ° n k t s ;; ;; 335*0 0 «o' 0 0 67 4 '0 0 175 0 0 374' 7 5 615' 7 3 457' 0 0 150 0 0 .. 3.100 n 8 Bal^ncef carried down " " 66,277'l4 6 83,87 5 'l0 9 90,085 '3 5 34,571 19 2 49,885 13 3 81,44o'l3 6 45,918' 3 2 30,124" 13 9 " 482,179 11 6 Total .. 99,091 5 6 118,059 14 2 123,683 5 2 41,651 18 7 64,739 17 9 125,480 14 0 63,332 11 11 43,720 15 6 „ 679,760 2 7 Q in 9 30Q 2 5 1 341 18 1 587 1 8 1,096 1 5 1,279 9 7 742 10 10 .. 7,582 / 10 :: «.£! 5 is »iS; s s A ». » »«.-.« «i. «.«><»» * 3 . 46,»« 2 Total __ ,. .. 72,382 9 8 93,860 6 2 99,282 6 4 37,959 18 9 57,330 8 6 91,191 1 7 52,721 11 0 39,659 14 6 467 8 6 544,855 5 0 ■e a rl f d £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. . eft 7 k 70 10 8 83 11 4 84 7 1 70 2 10 60 4 6 83 4 9 66 15 1 .. 69 14 5 Net cost per patient per year .. 56 7 5 /O 10 s M |

B.—l [PT. IV], SUP. to 1938

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Account for the Year ended 31st March, 1938.

Auckland. Christclrarch. Dunedin. Hokitika. Nelson. Porirua. Tokanui. Klngseat. Totals. ■ , - - - . Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock, 1st April, 1937 .. 2,241 12 6 3,933 12 6 5,964 5 0 471 10 0 4,055 0 0 3,517 7 6 7,249 0 0 2,336 0 0 29,768 7 6 Stored and growing crops .. 1,329 10 0 4,519 12 2 4,870 13 4 130 10 8 2,320 17 5 1,035 10 8 3,012 15 0 2,206 1 8 19,425 10 11 Purchases of live-stock .. .. 171 12 6 1,124 6 4 6,192 13 3 .. 161 11 11 109 12 11 3,714 1 10 216 1 5 11,690 0 2 Live-stock sundries .. .. 0 16 10 31 13 6 61 10 10 .. 50 11 3 54 10 8 77 0 1 13 6 3 289 9 5 Salaries and wages .. .. 1,054 10 7 2,362 3 2 4,968 6 11 827 11 7 2,158 11 9 2,387 15 8 2,531 2 1 1,163 14 8 17,453 16 5 Feed .. .. .. .. 679 6 8 331 7 9 665 13 1 176 10 9 353 3 7 1,126 14 2 489 12 11 284 3 6 4,106 12 5 Fertilizers .. .. .. 267 14 1 223 7 1 254 3 11 92 17 2 321 2 9 215 5 3 640 1 0 444 10 7 2,459 1 10 Seeds .. .. .. .. 47 2 4 217 1 10 225 1 5 41 7 0 79 15 5 80 1 0 40 19 3 145 9 8 876 17 11 Repairs (implements, harness, &c.) 102 7 8 250 18 1 170 9 0 31 1 6 71 11 5 41 2 3 95 10 10 22 4 4 785 5 1 Sundries .. .. .. 13 5 11 251 11 1 520 12 3 51 0 5 .. 322 2 0 105 15 0 64 18 7 1,329 5 3 Buildings : Repairs .. .. .. .. 23 57 .. .. .. 0 15 9 080 24 94 Machinery: Repairs .. .. .. 24 28 13 5 10 010 403 019 46 10 .. 45 18 4 Fencing, draining, and roading .. 40 6 1 82 16 3 67 11 3 21 4 6 54 17 4 59 19 4 70 7 2 146 2 8 543 4 7 Freight and cartage .. .. 26 2 8 .. 43 17 9 .. 16 10 0 0 1 9 .. 20 13 5 107 5 7 Rents, rates, &c. .. .. .. 677 2 1 .. .. .. .. 677 2 1 Depreciation .. .. .. 133 3 6 155 8 10 296 9 8 7 16 7 173 8 1 364' 4 3 215 9 3 15 3 7 1,361 3 9 Carried down .. .. .. 1,665 12 1 3,986 6 3 2,756 3 11 54 3 8 1,633 8 11 2,278 4 0 2,300 13 3 1,415 9 4 16,090 1 5 Total •• •• 7,773 3 5 18,171 9 7 27,094 3 0 1,905 14 10 11,454 10 1 11,592 13 2 20,547 10 3 8,494 7 8 107,033 12 0 Interest on capital .. .. 1,439 8 3 1,677 3 10 1,414 5 10 64 7 7 1,046 7 3 1,182 2 7 1,021 3 8 672 18 6 8,517 17 6 Net profit .. .. .. 226 3 10 2,309 2 5 1,341 18 1 .. 587 1 8 1,096 1 5 1,279 9 7 742 10 10 7,582 7 10 Total •• •• 1.665 12 1 3,986 6 3 2,756 3 11 64 7 7 1,633 8 11 2,278 4 0 2,300 13 3 1,415 9 4 16,100 5 4 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock sales .. .. 601 7 1 2,450 5 8 1,370 17 8 34 15 0 924 1 6 1.117 19 8 3,151 5 11 1,312 3 10 10,962 16 4 Poultry .. .. .. 264 4 6 307 7 9 590 5 9 21 15 7 299 11 9 719 6 10 .. .. 2,202 12 2 Skins, hides, &c. .. .. 32 1 1 58 8 0 1,934 7 9 6 18 11 43 13 4 69 2 7 483 13 3 8 18 4 2,637 3 3 Wo °l •• •• •• •• •• 472 10 11 11 7 11 .. 368 11 0 112 0 9 392 18 10 .. 1,357 9 5 Butterfat .. .. .. .. .. 642 3 0 .. 354 0 1 97 9 5 1,279 9 7 945 10 2 3,318 12 3 Milk and cream .. .. 1,849 18 0 2,953 2 5 3,664 19 0 715 3 9 1,562 17 9 3,261 6 10 1,263 9 2 792 5 0 16 063 1 11 Fruit and vegetables .. .. 1,912 3 7 2,756 7 9 3,178 0 6 283 17 3 1,151 7 10 1,282 2 0 984 1 11 1,224 0 0 12'772 0 10 Meat 39 13 6 448 13 4 6,374 7 0 181 17 1 524 1 0 143 0 10 2,851 19 7 24 17 0 10,588 9 4 Cereals, hay, &c. .. .. .. 1,221 1 0 17 8 2 .. 9 10 0 .. .. 70 0 0 1 317 19 2 Live-stock as at 31st March, 1938 2,029 5 0 4,172 12 6 5,921 15 0 450 0 0 4,338 2 6 3,620 7 6 7,756 0 0 2,350 0 0 30,638 2 6 Stored and growing crops, 31st 1,044 10 8 3,331 0 3 3,388 11 3 211 7 3 1,691 3 7 1,169 16 9 2.384 12 0 1,766 13 4 14,987 15 1 March, 1938 Sundries .. .. .. .. . . . . .. 187 9 9 .. .. . . 187 9 9 Tota l •• •• 7,773 3 5 18,171 9 7 27,094 3 0 1,905 14 10 11,454 10 1 11,592 13 2 20,547 10 3 8,494 7 8 107,033 12 0 Profit brought down .. .. 1,665 12 1 3,986 6 3 2,756 3 11 54 3 8 1,633 8 11 2,278 4 0 2,300 13 3 1,415 9 4 16,090 1 5 Net loss to Institution Account .. .. .. .. 10 3 11 .. .. 10 3 11 Total .. .. .. 1,665 12 1 3,986 6 3 2,756 3 11 64 7 7 1,633 8 11 2,278 4 0 2,300 13 3 1,415 9 4 16,100 5 4 I

B. —1 [PT. IV], Sup. TO 1938.

MENTAL HOSPITALS DEPARTMENT —continued. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure.. £ s. d. Income. £ s. d. Institutional accounts — Balance .. .. .. •• •• 537,272 17 2 Auckland 72,156 5 10 Christchurch .. .. .. 91,551 3 9 Seacliff 97,940 8 3 Hokitika .. .. . • 37,959 18 9 Nelson .. .. •• •• 56,743 610 Porirua .. .. • • - • .. 90,095 0 2 Tokanui .. .. .. •• 51,442 1 5 Kingseat .. .. . • •• •• 38,917 3 8 Marton .. .. • • • ■ • • 467 8 6 £537,272 17 2 £537,272 17 J2 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital Account, Public Works Fund .. 2,128,309 12 0 Land .. .. .. .. •• 241,344 12 1 Sundry creditors — £ s. d. Buildings Departmental .. .. 2,092 1 3 Institutional .. .. .. .. 1,144,497 17 1 Other .. .. ■■ 5,599 2 0 Farm .. .. .. .. •• 27,676 14 11 7,691 3 3 Improvements .. .. .. •• 91,319 410 Bad Debts Reserve .. .. ■■ 8,713 0 0 Other vehicles .. ... .. .. 1,421 12 6 Writings-ofi, Reserve Account .. .. 2,095 17 7 Loose and artisans tools .. .. .. 3,130 15 8 Treasury Adjustment Account .. .. 296,155 .5 1 Farm implements .. .. .. .. 3,216 7 3 Plant and machinery— Institutional .. .. .. •• 71,247 610 Farm 1,928 16 9 Furniture and fittings .. .. . ■ 49,484 11 10 Stores equipment .. .. .. 131,428 11 10 Motor-vehicles .. .. • • • • 2,369 2 6 Surgical instruments .. .. .. 592 1 3 Live-stock .. .. • • • • 30,638 2 6 Stored and growing crops .. .. •• 14,987 15 1 Sundry debtors — £ s. d. Departmental .. • ■ 282 18 10 Others .. .. .. 87,993 14 3 88,276 13 I Payments in advance .. ■ ■ • • 35 17 2 Assets in Suspense .. .. •• 2,095 17 7 Excess of expenditure over income .. .. 537,272 17 2 £2,442,964 17 11 £2,442,964 17 11 N ote .:—( a ) JJo charge has been made in farm accounts in respect of patient's labour. (6) Sundry debtors for maintenance at 31st March, 1938, have been estimated. Theo. G-. Gray, Director-General of Mental Hospitals. F. J. Twiss, Accountant. I hereby certify tliat tlie Farm Working Accounts, Institutional Accounts, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.--1 [Ft. IV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1938.

MINES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Advertising, &c. .. .. .. .. 53 0 8 Timber royalties .. .. .. .. 40 0 2 Assistance to prospecting and roads .. .. 8,943 10 4 Rents receivable .. .. .. 63 4 2 Collecting goldfields revenue .. .. .. 242 10 9 Goldfields revenue .. .. .. .. 19,505 3 4 Drill maintenance .. .. .. .. 525 1 4 Territorial revenue .. .. .. .. 435 2 4 Examinations .. .. .. .. 153 2 6 Registration and other fees .. .. .. 1,272 10 0 Expenses : National Cheek Inspector .. .. 73 2 3 Interest receivable . . .. . . . . 345 15 5 Freight and cartage .. .. . . .. 19 17 1 Hire of drills .. . . .. .. 429 1 7 Fuel, light, and water .. .. .. 52 4 3 Sale of mining-equipment .. .. .. 78 2 6 Office requisites .. .. .. .. 31 16 8 Balance carried down .. .. .. 27,810 11 11 Office removal expenses .. .. .. 6 6 0 Postages and telegrams .. . . .. 205 14 11 Printing and stationery .. .. .. 259 8 9 Rents ~ .. .. .. .. .. 489 6 0 Salaries .. .. .. .. .. 12,648 13 9 Schools of Mines and libraries .. .. .. 2,627 16 5 Social amenities in mining townships .. .. 490 510 Subsidy on bus fares .. .. .. . . 38 15 5 Sundry expenses .. .. .. .. 33 5 2 Telephones .. .. .. .. .. 202 8 7 Travelling-allowances and expenses and motor maintenance .. .. . . .. 1,841 0 6 Depreciation .. .. .. .. 1,532311 Goldfields revenue: Local bodies .. .. 19,505 3 4 Bad debts .. .. .. .. .. 4 17 0 £49,979 11 5 £49,979 11 5 £ s. d. £ s. d. Balance brought down .. .. .. 27,810 11 11 Excess of expenditure over income .. .. 28,562 19 0 Interest on capital .. .. .. .. 752 7 1 £28,562 19 0 £28,562 19 0 GREY RESCUE STATION. Revenue Account for the Year ended 31st March, 1938. Dr ; £ s - d - Or. £ g. d. Expenses of management — £ s. d. Income from Id. per ton levy on output for year Advertising .. .. 211 0 1937 from mines in levy area .. .. 1,956 5 5 Postages and telegrams .. .. 014 11 Printing and stationery .. ..186 — 4 14 5 Depreciation of equipment .. .. .. 0 115 Amount of fund as at 31st March, 1938 .. 1,950 19 7 £1,956 5 5 £1,956 5 5 COAL MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. £ s. d. Cr. £ s . d. Allocation of revenue— Rents, royalties, and fees from leases and licenses National Endowment Revenue.. 1,211 10 11 under the Coal-mines Act, 1925 .. .. 27,125 12 1 Westport Harbour Revenue .. 11,239 5 2 Primary Education Account .. 1,841 14 8 Secondary Education Account 737 11 0 Lands for Settlement Account .. 36 14 9 Grey mouth Harbour Board .. 2,313 0 0 17,379 16 6 Remissions of rent and royalty under section 17 of the Coal-mines Act, 1925, and section 7 of the Finance Act, 1932 (No. 2) .. .. 80 16 10 Bad debts written off .. .. .. 803 18 0 Carried down: Territorial revenue .. .. 8,861 0 9 £27,125 12 1 £27,125 12 7 Net Revenue Account. £ s. d. £ s. d. Salaries .. .. .. .. .. 550 0 0 Brought down: Territorial Revenue .. .. 8,861 0 9 Postages and telegrams .. .. .. 30 0 0 Commission earned on revenue collected for other Printing and stationery .. .. .. 80 0 0 accounts .. .. . . .. .. 584 2 1 Depreciation .. .. .. .. .. 148 Interest on capital .. .. .. .. 0 7 10 Excess of income over expenditure .. .. 8,783 10 4 £9,445 2 10 £9,445 2 10 Note. —The Revenue Account includes rents for period Ist July, 1937, to 30th June, 1938, and royalties for period Ist January 1937, to 31st December, 1937.

12— B. 1 [PT. IV] SUP. TO 1938.

B. —1 [PT. IV], SUP. to 1938.

MINES DEPARTMENT—continued. Balance-sheet as at 31st Makch, 1938. Liabilities. Assets. £ s. d. Capital Account £ s. <1. £ s. d. Land .. .. .. .. .. 4 • 349 9 2 Consolidated Fund .. 6,627 0 7 Buildings .. .. .. .. .. 240 19 8 Public Works Fund .. 805,037 15 11 Stores and carbons .. .. .. .. 1,622 0 9 811,664 16 6 Motor-cars .. .. .. .. .. 824 15 11 Grey Rescue Station Fund, as per Revenue Account 1,950 19 7 Furniture and fittings .. .. .. 527 2 3 Creditors Mechanical office appliances and instruments . . 235 10 8 Departmental .. .. 771 19 H Stamps, stationery, and saleable publications .. 376 17 5 Sundry .. .. .. 10,186 19 7 Drills and equipment .. .. .. 3,722 9 8 10,958 19 6 Library and maps, exhibits and mineral specimens 296 4 1 Reserves : Reserve for bad and doubtful debts .. 500 0 0 Mine rescue-station plant .. .. .. 14 13 3 Writings-off, Suspense Account .. . • 17 0 £ s - d. Amounts held in deposit .. .. .. 5,564 5 8 Mortgages .. .. .. 6,243 6 8 Treasurv Adjustment Account .. .. 21,100 15 6 Interest accrued and unpaid .. 658 2 4 J J 6,901 9 0 Debtors — Departmental .. . . 238 18 6 Sundry .. .. .. 13,455 15 4 : 13,694 13 10 National Development Account: Development of mining .. .. .. .. 793,590 5 11 Assets in Suspense Account . . .. . . 17 0 Deposits Account — £ s. d. Post Office .. .. . . 17 10 0 Mining Act, 1926 .. .. 96 15 5 Receiver-General .. .. 1,050 4 10 Receivers of Gold Revenue 607 16 4 Local bodies .. .. 2,941 19 1 Fixed deposits .. .. 850 0 0 5,564 5 8 Excess of expenditure over income : Mines Department .. .. 28,562 19 0 Less excess of income over expenditure : Coal Revenue Accounts .. .. .. 8,783 10 4 19,779 8 8 £851,741 3 9 £851,741 3 9 U oTE g,—Subsidies totalling £7,089 12s. sd. advanced to mining companies and syndicates are recoverable in the event of payable gold in sufficient quantities being won, or the grantee disposing of the rights held, either wholly or partially. The item, " National Development Account, £793,590 ss. lid.," represents expenditure out of the Public Works Fund from 1870 to 1922 which is not included in other items of the balance-sheet. A. Tyndall, Under-Secretary. C. H. Benney, Accountant. I hereby certify that the Income and Expenditure Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. — J. H. Fowler, Controller and Auditor-General.

B—l [PT. IV], SUP. TO 1938.

MINING ADVANCES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s, d. Interest on capital .. .. ~ .. 1,419 11 6 Interest on advances .. .. .. 745 10 0 Reserve for losses .. .. .. .. 745 10 0 Balance, loss .. .. .. .. .. 1,419 11 6 £2,165 1 6 , £2,165 I 6 Balance-sheet as at 31st March, 1938. Liabilities. j4.sscts £ s d Capital Account — £ s. d. £ s. d. Advances .. .. .. .. .. 14,910 0 0 Loans at 3 per cent. .. .. 2,510 0 0 Sundry debtors .. .. .. 5,904 19 0 Loans at 3£ per cent. .. .. 23,545 0 0 Treasury Adjustment Account .. .. .. 21,969 8 6 Loans at 4 per cent. .. .. 13,005 0 0 Excess of expenditure over income .. .. 1,419 11 6 39,060 0 0 Reserve for losses .. .. .. 5,143 19 0 £44,203 19 0 £44,203 19 0 A. Tyndall, Under-Secretary. C. H. Benney, Accountant. 1 hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with the departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

MISCELLANEOUS ADVANCES FROM CONSOLIDATED FUND. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Excess of Income over Expenditure .. .. 12,886 8 4 Interest on advances .. .. .. 12,825 19 9 Surplus from Waitangi Land - settlement Association .. .. .. .. .. 60 8; 7 £12,886 8 4 £12,886 8 4 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. Advances from Consolidated Fund .. .. 671,773 13 2 Advances to— £ s . d. £ s. d. Writings-off in Suspense .. .. .. 347 010 State Forest Account .. 87,405 3 4 Treasury Adjustment Account .. .. 17,772 8 5 Electric Supply Account .. 12,000 0 0 Excess of income over expenditure .. .. 12,886 8 4 Rural Intermediate Credit Board .. .. .. 400,850 0 0 Land-settlement associations 167,958 0 1 Agricultural associations .. 2,370 10 5 Sundry .. .. .. 1,189 19 4 671,773 13 2 Interest due and unpaid and accrued .. 30,658 16 9 Assets in Suspense Account .. .. 347 010 £702,779 10 9 £702,779 10 9 ~ = Not 3£. Some loss of interest and principal is anticipated in respect of advances to Land-settlement Finance Associations. A. R. F. Mackay, M.Com., Ph.D., Assistant Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental note enfaced thereon. —J. H. Fowler, Controller and Auditor-General.

B. —1 [FT. IV], SUP. to 1938

MAORI PURPOSES FUND BOARD. Receipts and Payments Account foe the Year ended 31st March, 1938. Receipts. Payments. Balance as at Ist April, 1937— £ s. d. £ s. d. Administration expenses— Native Trust Office .. .. .. .. .. 57,783 1 7 Maori purposes section— £ s. d. £ s. d. £ s. d. Waiariki Board imprest .. .. .. .. .. 2 12 2 Salaries .. .. . . .. .. 99 14 5 57,785 13 9 Audit fee .. .. .. .. .. 21 0 0 Grant from Consolidated Fund— Commission .. .. .. .. 60 0 0 Administration expenses .. .. .. .. •• 1,200 0 0 Freight .. .. .. .. .. 28 13 9 Equipment and materials expenses .. .. . • •. 400 0 0 Printing and stationery .. .. .. 15 0 1,600 0 0 Rent .. .. .. .. .. 130 0 0 Grant (final) from Carnegie Corporation for Maori arts and crafts .. .. 246 17 5 340 13 2 Sale of Board's publications .. .. .. •• •• 40 18 1 School of Maori Arts and Crafts— Sale of assets— Salaries .. .. .. .. .. 336 15 0 Motor-car .. .. .. .. .. .. .. 91 15 0 Electricity .. .. .. . . .. 3 5 0 Carving-tools .. .. . • .. .. • • 16 8 2 Freight .. .. .. . . .. 7 6 10 Furniture .. .. .. .. .. .. .. 20 9 1 Insurance .. .. .. .. . . 7 12 9 — 128 12 3 Repairs and maintenance .. .. .. 5 4 11 Rent from carvers' cottages, Rotorua .. .. .. . • . • 23 4 0 Telephone .. .. .. .. .. 1159 Miscellaneous refunds .. .. .. . . .. .. .. 2 10 Travelling-expenses .. .. .. .. 3 2 0 Native Trust Office: Interest at 3 per cent, to 31st March, 1938 .. .. 1,711 12 3 Water charges .. .. .. .. 6 0 0 Sundry expenses .. .. .. .. 0 10 0 371 12 3 712 5 5 Purchase of assets— Carving-tools .. .. .. .. .. . . 1 12 0 Timber stocks .. .. .. .. .. .. 210 17 2 Photographs of carvings .. .. .. .. . . 56 22 268 11 4 Interest on grants committed— Turakina College .. .. .. 121 10 0 St. Peter's School .. .. .. .. 7200 St. Stephen's School .. .. .. .. 450 0 0 643 10 0 Grants from Carnegie Corporation Fund— Hinetapora Carved Meeting-house, Mangahanea .. 50 0 0 Porourangi Carved Meeting-house, Tikitiki .. .. 250 0 0 Rongomaitapia Dining-hall, Te Araroa . . .. 75 0 0 Whangara Carved Meeting-house .. . . .. 29 0 0 Waitangi Carved Meeting-house .. .. .. 53 16 2 457 16 2 Refund of deposit for Maori King's house .. .. . . 159 0 0 Miscellaneous grants— Educational: Free-place Scholarships .. .. 500 0 0 Subsidized salary and expenses of medical assistance to Natives .. . . .. .. .. 361 12 1 Board expenses of students .. .. .. 15 0 0 Bowentown Pa Carved Meeting-house .. .. 38 0 0 Boarding-expenses of carvers, Wellington .. .. 46 9 6 Half-salary, Princess Te Puea Herangi .. .. 104 6 8 Kakaho work, Native housing .. .. .. 6 8 0 Sundries .. .. .. .. .. 1 19 11 1,073 16 2 2,334 2 4 Cash balance as at 31st March, 1938— Native Trust Office . . .. .. .. . . 58,219 8 5 Waiariki Board imprest .. .. .. .. .. 483 Secretary's imprest .. .. .. .. .. 030 58,223 19 8 £61,538 18 9 £61,538 18 9

13.—1 [FT. IV], Sup. TO 1938

MAORI PURPOSES FUND BOARD— continued. Income and Expenditure Account fob the Yeah ended 31st March, 1938. ~ . . Expenditure. Income. £ g, d AnrlfHtp 11 ex P ensea £ s. d. £ s. d. Native Trust Office: Interest at 3 per cent, per annum to 31st March, 1938 . . 1,711 12 3 p ■ . ■' •• •• •• •• 21 0 0 Grant from Consolidated Fund .. .. . .. 1 600 0 0 Commission 6i 14 8 Sales of publications: Net sales .. . 19 Depreciation 159 9 7 Profit on sale of assets .. .. , , Electricity 3 5 0 .... o. 19 o reignt and cartage .. .. .. .. . # ~36 0 7 Insurance ~ 8 10 3 Printing and stationery ••.......150 ®" ent . j*°••...... 95 11 0 Kepairs and maintenance .. .. .. .. 5411 Salaries .. .. Sundry expenses j ; o 10 9 lelepnone ...... 691 Travelling-expenses .. .. .. ** *' 32 0 Water charges .. ~ * 60 0 Grants- 844 12 3 Educational— Free-place Scholarships .. .. .. ~ .. 500 0 0 Interest on outstanding grants .. .. .. .. 643 10 0 Boarding-expenses of students ... 15 0 0 Health services .... 361 12 1 Meeting-houses .. """ " " qs n n Miscellaneous .. ,_''" '' '' jg- jg Balance: Excess of income over expenditure transferred to accumulated funds ' 778 19 9 £3,347 13 5 £3,347 13 5 —__—— -r

B.—l [PT. IV], SUP. to 1938

MAORI PURPOSES FUND BOARD— -continued. Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. £ s. d. j Assets. £ s. d. £ s. d. Sundry creditors .. .. .. .. •• •• •• 358 0 0 Cash - , )1(1 „ K Writings-off in Suspense : Sundry assets .. .. .. .. .. 59 6 8 With Native Trustee ... .. •• """ 0 ' o « Unpaid school grants .. .. .. •• •• •• 14,300 0 0 Imprest with Waiariki District Maori Land Board .. .. 4 8 3 Special funds— " Imprest with Secretary °3 0 Katikati Carved Meeting-house .. .. .. 38 0 0 D8,22d 19 8 Ruatoki Carved Meeting-house .. .. .. .. 41 0 0 Sundry debtors including payments m advance .. .. .. .. 57 16 3 Waitangi Carved Meeting-house .. .. .. .. 473 0 0 Stock of publications .. .. .. .. .. ■ • •• 2,480 17 9 Ngati-Kahungunu Trust .......... 10 0 0 £ s - • " Western Samoa" grant .. .. .. .. .. 164 15 6 Miscellaneous assets .. .. .. S7 18 4 Carnegie Corporation grant for Maori arts and crafts .. .. 978 5 0 Plus additions for year .. .. 1,705 0 6 144 0 6 Accumulated funds as at Ist April, 1937 .. .. .. ..46,201 5 11 Office furniture .. .. .. •• •• 227 9 3 Pl ug £ g. d. Mechanical office appliances .. .. .. .. .. t94 7 t> Excess income over expenditure .. .. 778 19 9 ~ ~ Library and other publications not previously recorded .. .. •• •• 76 13 6 Less depreciation .. .. .. .. .. •• 121 id 11 Waitara Carved Meeting-house grant, 1936-37, _ 4 transferred to Carnegie Fund .. .. 250 0 0 Library .. .. .. ■ • • • 202 19 11 — 1,105 13 3 Plus additions for year .. .. .. .. .. 561 258 6 0 47,306 19 2 Maori Arts and Crafts School, Rotorua— £ s. d. L ess Cottages for students .. .. .. .. 428 7 6 Carved timber granted to— Less depreciation .. .. .. .. 15 15 10 Raukawa Carved Meeting-house, Otaki .. 28 0 0 T ® Kait.i Carved Meeting-house, Gisborne .. 247 0 0 Workshop .. .. . ■ • • • • 318 13 0 Takitimu Carved Meeting-house, Wairoa .. 224 14 0 Less depreciation .. .. .. .. 11 11 9 Tokomaru Bay Carved Meeting-house .. 165 4 0 ~ ' ' •' Other sundry disposals .. .. .. 27 3 9 Workshop equipment and tools .. .. .. 74 7 5 Assets at school, Rotorua, written off as un- Add additions for year .. .. ■. 11- 0 accounted .. .. .. .. 59 6 8 " ~ 751 8 5 75 19 5 46,555 10 9 Less sales of carving- tools .. .. 3 5 11 72 13 6 Miscellaneous assets .. .. .. .. 7 4 9 Office and workshop fittings .. .. .. 22 13 4 Office furniture and equipment .. .. .. 24 15 3 Photographic equipment .. .. .. .. 9161 137 2 11 Less transfers to losses in Suspense .. .. 59 6 8 77 16 3 Less depreciation .. .. .. .. 1081 67 8 2 Carried forward .. .. .. .. •• 62,977 17 11 Carried forward .. .. .. .. 797 1 1 61,465 3 0

B. —1 [PT. IV], Sup. TO 1938

MAORI PURPOSES FUND BOARD— continued. Balance-sheet as at 31st Maech, 1938—continued. Liabilities—continued. £ s d a Brought forward ... an q 77 ~ , Assets— continued. £ s. d. £ s. d. •' 17 11 . Brought forward .. .. .. 797 jj 61 46 5 3 0 Maori Arts and Crafts School, Kotonia— continued. £ s. d. Stock of timber .. .. ~ _ j4g 28 0 Add additions for year .. .. .. 210 17 2 357 15 2 Less net disposals .. .. .. .. 140 3 2 ~ . , : — 217 12 0 Oarvmgs completed ex stock for meeting-houses .. 1,014 13 9 Add transfers from stock .. .. ~ 140 3 2 1,154 16 11 Less sales .. .. ~ .. 24 0 0 Less disposals to sundry meeting-houses written off •• ■• •• .. .. 692 1 9 T • o o , 438 15 2 bosses m suspense : Sundry assets .. .. .. .. 59 6 8 1,512 14 11 £62,977 17 11 £62,977 17 11 0. N. Campbell, Native Trustee and Under-Secretary. R. L. Jellicoe, A.R.A.N.Z., Accountant. submitted 'for i^ and Expenditure Account, and Balance-sheet have been duly examined and compared with the

B. —1 [PT. IV], SUP. to 1938.

NATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Administration expenses— £ s. d. £ s. d. Departmental receipts: Native Land Court and £ s. d. Salaries and allowances .. 85,183 9 4 Maori Land Board fees .. .. .. 5,775 0 8 Travelling expenses and allow- Administration receipts— £ s. d. ances . .. 12,361 010 Native Trustee .. .. 12,200 0 0 Advertising,' books, and news- ' Maori Land Boards .. .. 9,636 0 1 papers . .. .. 87 4 9 Employment Promotion Fund .. 10,000 0 0 Agents'commission .. .. 10 0 0 31 ,836 0 1 Audit fee .. .. .. 250 0 0 Other receipts .. .. .. .. 27 17 0 Expenses of Board of Native Balance carried down, being excess of expenditure Affairs .. .. •• 177 17 8 over income .. .. .. .. 208,832 19 9 Expenses of consolidation of Native lands .. .. 1,650 9 1 Freight and cartage .. .. 214 16 11 Fuel, light, and cleaning .. 480 5 2 Law-eosts .. .. •. 69 19 5 Maintenance of furniture, equipment, and motor-vehicles .. 3,041 010 Postages and telegrams .. 3,664 15 5 Printing and stationery .. 3,666 17 3 Public Service Superannuation Fund : Native Trustee's contribution .. . ■ ■ • 99 10 9 Rent .. •• ■ • 1,615 611 Services of Lands and Survey Department .. • ■ 460 13 7 Services of Post and Telegraph Department .. •. 697 0 6 Miscellaneous expenses .. 46 12 5 Depreciation .. •. 544 7 9 Furniture written off .. .. 2 18 2 114,324 6 9 Expenses of other services— Compensation to Natives for Taranaki lands .. • • 5 > 000 0 0 Contribution towards cost of the Sir James Carroll memorial .. 250 0 0 Destruction of rabbits on Native lands .. •• 1,552 142 Eradication of noxious weeds .. 5,000 0 0 Expenses of Arawa District Trust Board of Inquiry .. .. 29 1 2 Grant for housing experiments.. 60 0 0 Grant for housing for indigent Natives .. . • • • 100,000 0 0 Maori Purposes Fund Board, expenses of •. I>6oo1 >600 0 0 Recoupment to Public Works Fund — Survey liens written off (on account) . ■ 7,000 0 0 Development scheme produce used for relief of Natives .. 287 6 9 Recoupment to State Forest Service for fire loss .. 34 0 0 Water supplies for Natives .. 50 0 0 Expenditure under special Acts of the Legislature : Native Land Amendment and Native Land Claims Adjustment Act, 1922, section 7, and Native Land Amendment and Native Land Claims Adjustment Act, 1923, section 13 (Arawa Lakes Claims) .. •• •• 6,000 0 0 Expenditure under Civil List Act, 1920, Part V (Native Purposes) — £ s. d. Medical services .. • • 3,600 0 0 Food and clothing .. 1,248 16 1 Pensions and cash allowances .. 5 0 0 Water supplies and sanitation .. 78 4 1 Native hostels, expenses of .. 220 9 2 Miscellaneous .. •• 131 19 4 5,284 8 8 £246,471 17 6 £246,471 17 6 £ s. d. £ s. d. Balance brought down 208,832 19 9 Adjustment on account of previous year ■■ ° Interest on capital .. .. •• •• 532 14 0 Balance .. .. .. .. ..209,355 13 9 £209,365 13 9 £209,365 13 9

B. —1 [PT. IV], SUP. TO 1938.

NATIVE DEPARTMENT—continued. Balance-sheet as at 31 st Maech, 1938. Liabilities. £ s. d, [ Assets £ s d Capital Account: Consolidated Fund .. .. 15,025 2 8 Land .. ' fi 7rk n (i Sundry creditors— £s.d. " £ s d ' Departmental .. .. 1,724 3 7 Buildings .. .. 3 000 8 0 Sundry .. .. .. 396 14 4 Less reserve: Unemployment - 2,120 17 11 subsidies .. .. . 2 5 0 Payments in advance .. .. .. 0 16 8 2 998 3 0 Amounts held on deposit .. .. .. 306 19 6 Furniture and fittings .. ?'062 16 0 Treasury Adjustment Account .. ..224,393 17 6 Office appliances and survey equipment !! '94115 8 Motor-vehicles .. ' .. .. 2,17112 0 Equipment for Maori gatherings .. .. 85 16 0 Sundry debtors— £ s . d. Departmental .. .. 67 5 8 Sundry .. .. .. 16,456 1 7 16,523 7 3 Stationery on hand .. .. 461 7 0 I Stamps on hand .. .. 175 4 j . — 636 11 1 Deposit Account .. .. .. ~ 306 19 6 Excess of expenditure over income .. .. 209,355 13 9 £241,847 14 3 £241,847 14 3 0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Assistant Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowleb, Controller and Auditor-General.

13 —B. 1 [PT. TV] SUP. TO 1938.

B. —1 [PT. IV], SUP. TO 1938.

NATIVE - LAND - DEVELOPMENT SCHEMES. Interest Account for the Year ended 31st March, 1938. j) r £ s. d. Cr. £ 8 - d. Interest on loan capital .. .. .. 42,458 16 0 Interest on amounts expended on development Interest on advances from Consolidated Fund schemes and advances to units .. .. 50,883 17 3 under section 8, Finance Act, 1929 .. . . 200 0 0 Interest on advances under section 340, Native Interest on unpaid balance of development expendi- Land Act, 1931 (Maori Land Boards) ture (Tokerau District Maori Land Board) .. 317 10 Interest on advances under section 521, .Native Balance transferred to Revenue Account .. 12,635 17 7 Land Act, 1931 (Native Trustee) .. .. 3,748 Interest on advances under section 48, Native Land Amendment Act, 1936 (Native settlers) ... 393 1 0 Interest on Oturei mortgage .. .. .. 29 11 0 £55,298 11 5 £55,298 11 5 Revenue Account tor the Year ended 31st March, 1938. Dr. £ s. d. £ s. d. Cr. £ s. dDepreciation Balance transferred from Interest Account .. 12,635 17 7 Departmental motor-vehicles .. 464 13 1 Departmental surveyors' equipment .. .. • • 20 1 4 484 14 5 Balance transferred to Net Revenue Account .. 12,151 3 2 £12,635 17 7 £12,635 17 7 Net Revenue Account "for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Balance, Ist April, 1936 .. .. •• 21,304 15 11 Balance transferred from Revenue Account .. 12,151 3 2 Adjustments on account previous years (net) .. 56 13 5 Balance, 31st March, 1938 .. .. .. 9,210 6 2 £21,361 9 4 £21,361 9 4 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d, Loan capital: Public Works Fund .. .. 1,169,775 511 Assets. Liability to Consolidated Fund-- Native-land development— £ s. d. £ s. d. Advance under section 8, Settlement expenditure, inFinance Act, 1929— £ s. d. eluding interest ..1,151,368 4 0 Principal .. .. 5,000 0 0 Advances under section 48, Interest on loan capital '. 50,367 10 6 Native Land Amendment 55,367 10 6 Act, 1936 .. .. 8,243 18 0 Sundry creditors — Interest accrued .. .. 71 1 7 Departmental .. .. 4,808 2 3 '1,159,683 3 7 General .. .. .. 30,069 2 9 Advances— 34,877 5 0 Native Trustee under secWritings off in Suspense .. .. .. 4,342 22 tion 521, Native Land Act, 6 1931 .. .. •• 60,000 0 0 Maori Land Boards under section 340, Native Land Act, 1931 .. .. 5,846 3 4 Interest accrued .. .. 81 16 6 5,927 19 10 Oturei Block .. .. 590 19 1 Interest due and accrued .. 70 5 0 661 4 1 Departmental motor-vehicles 575 4 3 Surveyors' equipment .. 247 11 8 822 15 11 Sundry debtors— Departmental .. .. 412 3 7 General .. .. 17,638 14 10 Advances to Maori Land Boards (instalments principal, £1,565; interest, £951 13s. 4d.) .. 2,516 13 4 20,567 11 9 Losses in Suspense .. .. .. .. 4,342 22 Maori Employment Grant Account .. .. 3,147 0 1 Net Revenue Account, Ist April, 1936 .. .. 21,304 15 11 Add adjustments previous years (net) .. .. 56 13 5 21,361 9 4 Less excess of income over expenditure for year ended 31st March. 1938 .. 12,151 3 2 9,210 6 2 £1,264,362 3 7 £1,264,362 3 7 Note. —Separate accounts have been prepared for expenditure under the Native Housing Act, 1935, financed from Public Works Fund. As from Ist April, 1936, administration expenses have been charged to the Consolidated Fund and are not included in the above account. 0. N. Campbell, Under-becretary. M. J. Lawless, A.R.A.N.Z., Assistant Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comments: (1) The loading of the various schemes for administration expenses is not sufficient to cover the full cost; (2) moneys expended out of the surveys of Native Land Account on Native-land-development schemes have not been recouped ; (3) in the opinion of the Audit Office the expenditure from the Public Works Fund on Native-land-development areas, £1,541 4s. 9d., at present included in the Crown Lands Account, should be reflected in the accounts of the Native-land-development schemes. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

NATIVE TRUSTEE. Interest Account foe the Year ended 31st March, 1938. Dr. Cr. £ 8. d. Interest allocated to amount held £ s. d. £ s. d. Interest on mortgage and other investments .. 27,614 19 0 under— Native Land Act, 1931, Part 111 4,639 18 1 Native Land Act, 1931, Part X 2,176 9 5 Native Land Act, 1931, Miscellaneous .. .. .. 107 7 1 Native Trustee Act, 1930 .. 362 10 7 Native Purposes Act, 1931 .. 1,794 8 9 West Coast Settlement Reserves Act, 1892 ...... 181 18 1 Miscellaneous funds .. .. 1 18 9 9,264 10 9 Interest on advances under— Native Land Act, 1931, section 521 3,748 14 11 Finance Act, 1930 (No. 2) section 6 75 4 0 Post Office loan .. .. 408 6 7 4,232 5 6 Surplus carried to Revenue Account .. .. 14,118 2 9 £27,614 19 0 £27,614 19 0 Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d' Administration expenses: Contribution to Con- Balance from Interest Account .. .. 14,118 2 9 solidated Fund of amount fixed to cover the Native Commission .. .. .. .. 5,649 5 11 Trustee's proportion of salaries and working- Fees .. .. .. .. .. 848 5 11 expenses .. .. .. .. .. 12,200 0 0 Miscellaneous receipts .. .. .. 1 16 0 Net working loss on properties acquired under mortgage .. .. .. .. .. 1, 183 5 5 Net surplus carried to Appropriation Account .. 7,234 5 2 £20,617 10 7 £20,617 10 7 Appropriation Account for the Year ended 31st March, 1938. Dr. . Cr. £ s. d' Grants for Native purposes — £ s. d. £ s. d. Net surplus from Revenue Account .. .. 7,234 5 2 Native Purposes Act, 1936 : Sir James Carroll Memorial .. 500 0 0 Native Purposes Act, 1937 : Sir Maui Pomare Memorial .. 500 0 0 1,000 0 0 Balance .. .. .. .. 6,234 5 2 £7,234 5 2 £7,234 5 2 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Amounts held under — £ s. d. £ s. d. Mortgages and other investments Native Reserves Act, 1882 . . 58,495 1 4 (book value) — £ s. d. £ s. d. West Coast Settlement Re- Loeal-body securities .. 5,100 0 0 serves Act, 1892 .. .. 48,361 4 6 Mortgages, including special Native Land Act, 1931, Part X 75,571 5 9 investments .. .. 429,758 4 5 Native Land Act, 1931 (Maori Properties acquired under mortLand Board funds, £157,014 gage .. .. .. 12,938 19 3 13s. 6d.; special investments, £450 ss. ; miscella- 447,797 3 8 neous, £6,210) .. .. 163,674 18 6 Less assignment to Post Office, Native Trustee Act, 1930 .. 18,853 16 9 £22,168 16s. 2d.; reserves Native Purposes Act, 1931 .. 60,498 5 1 against loss on securities, Miscellaneous fund .. .. 9,693 0 8 £8,080 .. .. .. 30,248 16 2 435,147 12 7 — 417,548 7 6 Housing Fund (special) .. 100,000 0 0 Loans Native housing (special) .. .. 1,458 4 5 Plus interest .. .. 15 17 1 Interest and rent due and accrued .. .. 33,490 5 8 100,015 17 1 Advances (on overdraft) to estates and accounts 167,908 9 4 Native Land Act, 1931, sec- Sundry debtors .. .. .. .. 1,687 0 4 tion 52.1 — Fixed deposit, National Bank of New Zealand .. 75,000 0 0 Advances under .. .. 91,600 0 0 Balances—- £ s. d. Less repayments .. 31,600 0 0 At bank .. .. .. 8,917 010 60,000 0 0 Cash in hand .. .. 32 13 4 Writings-ofi in Suspense .. .. .. 1,469 611 Cash at branches .. .. 8,548 18 3 Reserve against unpaid interest 8,890 7 1 17,498 12 5 Special reserve against claims .. 215 18 4 Losses in Suspense .. ...... .. .. 1,469 611 Assurance and Reserve Fund .. 97,866 10 6 Investment Fluctuation Account 6,220 8 11 Profit and Loss Appropriation Account .. .. .. 6,234 5 2 119,427 10 0 £716,060 6 7 £716,060 6 7 0. N. Campbell, Native Trustee. R. L. Jellicoe, Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books, documents, and securities submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The advances made to the East Coast Maori Soldiers Fund by the Native Trustee exceed the value of the realizable assets of the fund. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1938.

NAVY DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. dSalaries, pay, and allowances .. .. .. 269,070 19 9 Purchase of discharge .. .. .. 103 10 0 Fleet Air Arm .. .. .. .. '7,250 8 1 Rents of buildings .. .. .. .. 471 14 4 Clothing and victualling .. .. .. 54,404 19 6 Forfeited deferred pay .. .. .. 1,302 11 3 Medical services .. .. .. .. 2,574 1 2 Completion of Naval Armament Depot .. 226 14 9 New agreement, Auckland Harbour Board .. 31 10 0 Marine Department: re H.M.S. " Endeavour ".. 5,799 10 0 Repairs . . .. .. .. .. 60,999 3 1 Balance .. .. .. .. .. 629,104 15 3 Coal .. .. .. .. .. 5,142 9 0 Electricity .. .. .. .. .. 4,436118 Oil-fuel expenses .. .. .. .. 36,603 15 7 Naval stores .. .. .. .. 27,393811 Armament stores .. .. .. .. 49,996 12 5 Works at base .. .. .. .. 6,913 1 3 Completion naval base .. .. .. 303 13 6 Royal Naval Volunteer Reserve .. .. 12,827 8 3 Printing and stationery .. .. .. 2,129 011 Freight .. .. .. .. .. 14,855 8 6 Office fittings .. .. .. .. 47 9 2 Postages .. .. .. .. .. 1,910 14 5 Passages .. .. .. .. .. 11,268 7 4 Fees for training course in England and Australia 6,034 7 1 Miscellaneous effective services .. .. 2,746 12 1 Miscellaneous non-effective services .. .. 2,176 9 1 Deferred pay .. .. .. .. 48,701 17 0 Rental: Assessment .. .. .. 300 0 0 Depreciation .. .. .. .. 8,890 7 10 £637,008 15 7 £637,008 15 7 £ s. d. £ s. d. Balance brought down .. .. .. 629,104 15 3 Recoveries on account of expenditure of previous Interest on capital .. .. .. .. 19,322 17 2 years .. .. .. .. .. 11,180 14 0 Balance .. .. .. .. .. 637,246 18 5 £648,427 12 5 £648,427 12 5 Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Capital Account .. .. 534,957 3 3 Land .. .. .. .. 51,057 16 2 Employment Promotion Fund: Buildings .. .. .. 281,147 16 6 Contribution of Capital .. 9,281 13 4 Less Depreciation Reserve .. 27,555 8 6 544,238 16 7 253,592 8 0 Sundry creditors — Plant and fittings .. .. 96,916 11 9 Departmental .. .. 868 11 3 Less Depreciation Reserve .. 23,060 15 9 Others .. .. .. 23,513 8 7 73,855 16 0 24,381 19 10 Stores on hand .. .. .. 156,451 3 1 Amounts held on deposit— Departmental debtors .. . . .. 5 16 11 Radiograms .. .. 192 3 11 Deposits Account— Remittances .. .. 2,233 9 3 Radiograms .. .. 192 311 Deferred pay .. 93,330 9 9 Remittances .. 2,233 9 3 Naval savings-bank .. .. 13 0 0 Deferred pay .. .. 93,330 9 9 95,769 2 11 Naval savings-bank .. .. 13 0 0 95,769 2 11 Writings-off, Suspense Account .. .. 270 18 8 Assets in Suspense .. . . .. 270 18 8 Treasury Adjustment Account .. .. 603,589 22 Excess of expenditure over income .. 637,246 18 5 £1,268,250 0 2 £1,268,250 0 2 E. L. Tottenham, Naval Secretary. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

100

B.—l [PT. IV], SUP. TO 1938.

NEW ZEALAND REPARATION ESTATES. Trading Account for Year ended 31st March, 1938. Debit.

Credit.

Profit and Loss Account foe the Year ended 31st March, 1938. Dr. £ s. d. £ s. d. £ s. d. Or. Salaries .. .. 3,876 16 7 Profits from trading accounts— £ s. d. £ s. d. Less amount recovered Cocoa .. , . 1 692 3 5 from Banana Scheme Copra.. .. .. .. 18'912 2 4 Account .. .. 600 0 0 Hides.. .. .'615 6 6 3,276 16 7 Rubber .. .. .. 1,248 9 5 Printing and stationery .. .. 120 19 2 92 453 j g Travelling allowances and expenses .. 334 5 11 General income— 3,732 1 8 Rents.. .. .. .. 3,182 15 0 Running-expenses, General Manager's car 300 9 10 Interest .. .. .. 507 2 1 Car-hire expenses .. .. .. 13 1 1 " 3 ggg jy j 313 10 11 Head Office sundry earnings— Residential and Head Office buildings— Commission .. .. .. 134 19 1 Maintenance .. .. .. 898 16 0 Plantation Benevolent Fund .. 2 114 Yard maintenance .. .. 422 15 6 Yaivase water-supply .. .. 14 0 0 Rates, taxes, and insurance .. 459 8 6 Plantation stores .. .. 981 5 9 1,781 0 0 Slipway earnings .. .. 24 13 6 Audit fees .. .. .. 196 15 10 Sundries .. .. . . 10 0 General expenses .. .. .. 194 17 3 Weighbridge earnings . . .. 2 3 6 Gasogene plant experiment .. .. 16 18 9 j 100 jg 2 Leaupuni water-supply repairs .. 75 5 1 Profits on working accounts— Plantation leased expenses .. .. 109 2 3 Carpenters' shop .. .. 173 3 6 Postage and radios .. .. .. 299 6 10 Engineers' shop .. . . 16 15 0 Unemployed relief subsidy .. .. 117 0 9 189 18 6 Samoa Crown Lands and Debts Adjust- Motor-boats— ment Board .. .. .. 010 6 " Taumafai .. .. .. 898 0 1 Vinegar experiment .. .. 4 14 4 " Tausala" .. .. .. 54 11 10 London general expenses .. .. 108 3 7 952 n n Policing Account .. .. .. 127 18 8 Motor-lorry earnings .. .. 146 II 9 1,250 13 10 Less losses .. .. .. 102 18 8 Reserve for bad debts .. .. . . 971 19 7 43 13 Loss on horses and donkeys .. .. 116 0 0 Yard labour .. .. .. .. 411 611 Less increase, horses and donkeys .. 17 0 0 Sales of meat and stock increases .. .. 6,100 17 2 99 0 0 Plantation sundry earnings— Depreciation not incurred on plantation production 1,303 15 4 Aleisa .. .. .. 66 14 2 Profit transferred to Profit and Loss Appropriation Central Group .. . . .. 321 2 3 Account .. .. .. .. 26,322 3 11 Franz.. .. .. .. 23 9 5 Mulifanua .. .. . . 154 0 7 Sigaele . . .. 112 Vailele . . . . . . 117 3 3 Vaitele . . 73 14 11 — 757 5 9 £35,774 5 3 £35,774 5 3 Profit and Loss Appropriation Account for the Year ended 31st March, 1938. Dr. I Gr. £ s Writing off arrears previous years— £ s. d. £ s. d. ! Balance .. .. .. .. ..12 475 6 4 F, Stunzner .. .. 75 0 0 35 h.p. engine built from junk .. .. .. ' 50 0 0 I. Stowers .. .. 63 4 0 Profit on sale of motor-cycle .. .. .. 37 0 0 138 4 0 Profit and Loss Account .. .. 26,322 3 11 Profit not realized on stock, Vailele 7 5 0 " Reserve Account plantation renewals .. .. 4,000 0 0 Balance carried down .. .. .. 34,739 1 3 £38,884 10 3 £38,884 10 3

101

Hem. Rubber. Copra. Cocoa. Hides. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Stock at 1st April 1937 .. .. 790 0 0 10,084 0 0 6,623 0 0 80 0 0 17 577 0 0 Production .. .. .. .. 2,755 0 0 14,936 0 0 12,666 0 0 286 0 0 3o'643 0 0 Expenses .. .. .. .. 721 0 0 9.977 0 0 2,587 0 0 110 0 0 13*395 0 0 Purchases .. .. , , .. . . 86 0 0 3 0 0 89 0 0 Profit •• ■■ •• ■■ 1,248 0 0 18,912 0 0 1,693 0 0 615 0 0 22,468 0 0 Totals .. .. 5,514 0 0 53,995 0 0 23,572 0 0 1,091 0 0 84,172 0 0

Item. Rubber. Copra. Cocoa. Hides. Total. , „ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Proceeds from sale .. .. .. 3,461 0 0 46,506 0 0 18,991 0 0 1,020 0 0 69.978 0 0 Stock at 31st March 1938 .. 1,635 0 0 6,384 0 0 3,782 0 0 71 0 0 11 872 0 0 Refunds duty .. .. .. 418 0 0 1,105 0 0 799 0 0 .. 0 0 Totals •• •• 5,514 0 0 53,995 0 0 23,572 0 0 1,091 0 0 84,172 0 0

B.—l [PT. IV], SUP. TO 1938.

NEW ZEALAND REPARATION ESTATES—continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. Properties unoccupied— £ s. d. £ s. d Capital Account .. .. •• 700,497 611 Land .. 82,991 18 5 Reserves— Buildings . . .. 4:3 4 b Black Boys' Repatriation Con- 1,909 9 6 Improvements .. .. 2,292 711 tingency Account Total non-revenue-producing items — 85,317 10 10 Plantation renewals .. . . 6,920 1 6 Properties leased — 8,829 11 0 Residential buildMortgages payable in Samoa .. . . - ■ 1,469 2 6 ings— £ s. d. Sundry creditors 2,010 5 2 Land .. 16,965 5 8 Deposit Account .. .. •• ■■ 36 0 0 Buildings .. 30,282 15 2 Outstanding losses in Suspense Account .. 3, 322 8 9 Plant and £ s. d. machinery 956 8 0 Banana Scheme Account .. 20,325 711 Furniture and Less scheme assets .. .. 16,357 17 9 office plant 376 9 9 3,967 10 2 48,580 18 7 Profit and Loss Appropriation Account .. 34,739 1 3 Plantations— Land .. 96,652 5 4 Buildings .. 18,688 18 8 Improvements 7,390 1 9 122,731 5 9 Properties worked — Land .. 344,347 6 4 Buildings .. 23,818 18 3 Plant and machinery .. 2,678 18 8 Furniture .. 265 1 3 Stores .. 190 12 6 Live-stock .. 24,271 13 8 395,572 10 8 Plant and machinery : Head OfficeEngineers' and carpenters'shop 328 13 11 Weighbridge .. 41 0 0 Yard plant .. 205 6 5 575 0 4 Sundry assets— Motor-boats and equipment .. 1,334 9 6 Motor-lorries .. 792 10 4 Leaupuni watersupply .. 179 9 6 2,306 9 4 Total revenue-producing items — ; 569, 766 4 8 Sundry debtors — Ordinary debtors and rents owing .. 3,382 12 3 Survey fees recoverable .. 41 0 6 3,423 12 9 Secured debtors — Land purchases 3,084 510 Mortgages .. 5,343 17 11 Bills of sale .. 689 711 9,117 11 8 12,541 4 5 Less reserve for bad and doubtful debts .. 1,697 2 4 10,844 2 1 Bank of New Zealand Account 1,716 9 1 Paymaster General's Account, Wellington • • • • 64,454 16 8 j Paymaster General's Suspense Account, Wellington .. 76 6 10 Stamns • • 0 8 11 btampS " 66,248 1 6 Rent paid in advance .. .. 121 0 0 Stores and stocks on hand and Policing Account .. 4,732 9 8 Produce on hand and on consignment .. •• •• 11,872 6 0 Cocoa held on consignment for I6SSeeS _ 120 - 4 - 1 16,845 19 9 Losses on realization .. •• 2,485 11 2 Outstanding losses in Suspense Account . •• 3,322 8 9 Account '• J 5,807 19 11 Exchange Suspense Account .. • • 31 7 0 -—— £754,871 5 9 £754,871 5 9 =========== N. Wynyard, Accountant. I hereby certify that the Profit and Loss Account, Trading Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

102

B.—l [PT. IV], Sup. TO 1938.

PENSIONS DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. Income. Pensions £ s. d. £ 3. d. Credits from national-endowment residue for £ s. d. War pensions and allowances 1,582,551 19 6 old-age pensions .. .. .. 43 594 jg g Old-age pensions .. .. 3,203,617 16 2 Credits from sundry outstandings .. 5'594 10 2 Widows'pensions .. 469,808 111 Credit from fees for certificates of age .' 05 7 Military pensions (Maori War) 1,835 14 8 Commission for paying Imperial pensions .. 3 713 9 9 Miners pensions .. .. 88,307 11 4 Credits from pensions paid to retired officers on Invalidity pensions .. 612,093 16 11 account of Post and Telegraph Department .. 120 13 4 Family allowances .. 107,919 17 4 Credits from other Governments on account of Pensions and allowances to payments made— £ s. d. disabled ex members of Canadian Government .. 21 14 8 New Zealand contingents Commonwealth Government 25,512 1 3 to South African War and Imperial Government .. 3,065 18 11 dependants of deceased Deposits Account: Imperial members thereof .. 1,953 16 5 pensions .. .. 181,499 16 2 Pensions to epidemic widows 210 099 11 0 and their dependants .. 20 10 8 Excess of expenditure over income .. 6,389,'737 14 7 Pensions to ex members of New Zealand Defence and Naval Forces .. 2,344 12 10 Police pensions .. .. 1,817 12 7 Special annuities . .. 5,851 6 2 Pensions under Civil Service Act, 1908 . . .. 3,701 10 7 Annuity: Miss Fraser .. 150 0 0 Annuity: Lady Salmond 200 0 0 Pensions under Judicature Act, 1908 .. .. 2,166 13 6 Miscellaneous annuities .. 135 0 0 War veterans'allowances .. 160,075 9 7 Pensions to retired postal officers .. .. 120 13 4 6,244,672 3 6 Administration charges— Advertising .. .. 44 1 8 Expenses in connection with payment of pensions overseas .. .. .. 126 13 0 Fuel, light, power, and water 631 12 7 Repairs to office equipment 196 7 3 Overtime .. .. 652 3 2 Post Office services .. 23,439 4 8 Postage and telegrams .. 4,854 0 0 Printing and stationery .. 2,330 6 9 Rent of offices .. .. 3,418 12 2 Telephone services .. 473 0 0 Transfer and removal expenses (departmental officers) .. .. 612 15 9 Travelling allowances and expenses (departmental officers) .. .. 1,443 12 10 War Pensions Appeal Board expenses .. .. 5,742 6 5 Sundry office expenses .. 95 7 1 Salaries .. .. 62,158 14 4 Expenses in connection with removal of offices .. 168 1 10 Office cleaning .. .. 5 8 4 Depreciation .. .. 389 12 2 106,782 0 0 Other charges— Clothing-allowances .. .. 545 11 7 Life-insurance loadings .. .. 171 14 5 Medical fees .. .. .. 15,035 14 0 Medical treatment— Ex members of New Zealand Expeditionary Forces .. .. 68,618 2 5 South African War veterans 59 8 3 New Zealand Defence and Naval Forces .. 68 17 5 68,746 8 1 Rail concessions to disabled ex-soldiers .. 2,272 12 0 Grant to Soldiers Civil Re-establishment League 2,000 0 0 Travelling-expenses (pensioners) .. .. 2,535 6 7 Payments on account of other Governments— £ s. d. Canadian Government .. 21 14 8 Commonwealth Government 25,512 1 3 Imperial Government .. 3,065 18 11 Deposits Account,: Imperial pensions .. 181,499 16 2 210,099 11 0 £6,652,861 I 2 £6,652,861 1 2 £ s - d. £ s. d. Balance brought down .. .. .. 6,389,737 14 7 Balance after charging interest .. .. 6,389,887 6 3 Interest on capital .. .. .. .. 149 11 8 £6,389,887 6 3 £6,389,887 6 3 Percentage of cost of administration to total expenditure, 1-60.

103

B. —1 [PT. IV], SUP. TO 1938.

PENSIONS DEPARTMENT —continued. Balance-sheet as at 31st Makch, 1938. Liabilities. £ s. d. Assets. Capital 4,152 9 0 £ s. d. £ s. d. Creditors Furniture and fittings .. 4,386 10 4 Departmental . 2,185 17 10 Mechanical appliances 648 9 2 Sundry.. .. .. .. 8,511 17 8 5,034 19 6 Pensions due but unpaid .. . . 46,436 0 1 Medical stores on hand .. .. 445 13 6 Rent due but unpaid .. .. . 104 16 8 Stamps on hand .. . . . . 155 3 6 Pensions paid but not cleared .. . , 1,544 0 6 Stationery on hand .. .. 2,035 9 2 Written off: Reserve Account .. .. 1,275 17 0 Pensions prepaid .. .. .. .. 468,263 19 11 Deposits Account: Imperial pensions . .. 23,916 16 5 Accounts prepaid .. .. .. . 73 4 4 Imperial pensions not cleared .. .. 25,326 12 6 Assets in Suspense Account .. .. .. 1,275 17 0 Treasury Adjustment Account .. ..6,865,351 4 7 Sundry debtorsDepartmental — Treasury Department £ s. d. (national endowment) .. 43,594 16 9 Post and Telegraph Department (special annuities) .. 10 7 4 : 43,605 4 1 Advances on account other Governments (Finance Act, 1930 (No. 2), section 7) — Canadian Government .. 22 15 8 Commonwealth Government 14,875 13 1 Imperial Government .. 2,123 14 4 17,022 3 1 Deposits Account, Imperial Pensions : Cash .. 51,006 11 11 Excess of expenditure over income .. .. 6, 389,887 6 3 £6,978,805 12 3 £6,978,805 12 3 H. Digby Smith, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

104

B.—-1 [PT. IV], SUP. TO 1938.

POLICE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Administrative charges— £ s. d. £ s. d. £ s. d. £ s. d. Salaries .. .. .. 487,336 2 3 Subsidies from local bodies .. 166 10 0 Rent .. .. .. 3,346 3 1 License fees: Arms Act .. 3,307 0 0 Office expenses . . .. 950 0 8 Sale of confiscated firearms .. 36 4 4 Printing and stationery .. 4,682 5 0 Sale of confiscated liquor .. 40 17 10 Postage and telegrams .. 4,094 16 7 Payment for special police services 1,692 5 0 Telephones .. .. 7,338 9 4 Interest .. .. .. 0 5 9 House allowances .. .. 32,254 4 5 5 243 211 Transfer expenses .. .. 8,284 3 2 Excess of expenditure over income .. 655,324 3 2 Travelling-expenses .. .. 15,838 7 10 564,124 12 4 Other charges— Upkeep of bicycles, horses, and motor-vehicles .. .. 12,266 1 10 Freight, cartage, &c. . . 170 12 3 Clothing, stores, &e. .. 12,346 16 6 Fuel, light, water, scavenging 5,719 18 5 Police prosecutions .. .. 2,336 12 5 Prisoners' rations .. .. 894 14 0 Maintenance and repairs to buildings .. .. 17,932 1 3 Rewards .. .. .. 342 5 0 Medical expenses .. .. 316 16 11 Police examinations .. . . 158 7 1 Compassionate allowances . . 1,185 10 0 Sundry expenses .. .. 56 16 1 — 53,726 11 9 Depreciation on — Buildings .. .. .. 12,129 13 6 Furniture and fittings . . 942 19 7 Mechanical office appliances . . 98 12 1 Libraries .. .. . . 697 9 1 Arms and accoutrements . . 333 11 0 Motor-vehicles .. .. 595 17 4 Bicycles .. .. .. 15 11 6 Horses .. .. .. 5 0 0 — 14,818 14 1 Value of stores lost, &c. . . 2 16 4 Loss on stores sold, &c. . . 17 5 7 Loss on stores worn out . . 41 15 10 Rent irrecoverable .. . . 10 15 5 72 13 2 Interest on capital .. .. .. 27,824 14 9 £660,567 6 1 £660,567 6 1 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. 701,271 7 10 Land .. .. .. .. .. 228,390 18 7 Treasury Adjustment Account .. .. 504,508 14 11 Buildings .. .. .. .. .. 295,912 12 5 Creditors — £ s. d. Stores and equipment .. .. .. 7,500 1 9 Departmental .. .. 619 11 1 Motor-vehicles .. .. .. .. 2,565 4 2 Sundry .. .. 1,840 16 2 Bicycles .. .. .. .. .. 9783 2,460 7 3 Furniture and fittings .. .. .. 2,975 9 3 Writings-off, Suspense Account .. .. 551 2 6 Mechanical office appliances .. .. .. 215 18 10 Libraries .. .. .. .. .. 7,775 19 1 Arms and accoutrements .. .. .. 6,357 9 6 Horses .. .. ~ .. .. 40 0 0 Official stamps on hand .. .. .. 1,012 17 0 Debtors — £ s. d. Departmental .. .. 21 16 3 Sundry .. .. .. 50 11 9 — 72 8 0 Assets in Suspense .. .. .. .. 551 2 6 Excess of expenditure over income .. .. 655,324 3 2 £1,208,791 12 6 £1,208,791 12 6 Note. —The proportion of police to population was 1 to 1,123, and the cost per inhabitant for the year 1937-38 (exclusive of expenditure on the erection and maintenance of buildings, interest, and depreciation charges) was 7s. 6d. 11. F. Madden, Secretary, Police Department. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General,

] 4 —B. l [PT. IV] Sup. TO 1938.

105

B.—l [PT. IV], SUP. TO 19.38.

PRIMARY PRODUCTS MARKETING DEPARTMENT. DAIRY-PRODUCE EXPORT DIVISION. Final Statement of the Dairy-produce Purchase and Sale Accounts, 1936-37 Season. Creamery Butter. Dr. £ Gr. £ Estimated deficit on 5,992,382 boxes shown in accounts Surplus on realization of produce unsold at 31st July, at 31st July, 1937 .. 561,397 1937 .. .. 177,083 Actual deficit on sale of 5,992,382 boxes .. .. 384,314 £561,397 £561,397 Whey Butter. Dr. £ Or. £ Estimated deficit on 57,422 boxes shown in accounts at Actual deficit on sale of 57,422 boxes .. .. 5,956 31st July, 1937 .. .. .. .. .. 5,707 Deficit on realization of produce unsold at 31st July, 1937 249 £5,956 £5,956 Cheese. Dr. £ Cr. £ Actual surplus on sale of 1,213,914 crates .. .. 126,370 Estimated surplus on 1,213,914 crates shown in accounts at 31st July, 1937 .. .. .. .. 18,354 Surplus on realization of produce unsold at 31st July, 1937 .. .. .. .. .. '.. 108,016 £126,370 £126,370 Dairy Industry Account (Income and Expenditure), 1936-37 Season. Dr. £ Cr. £ £ Deficit, Creamery Butter Account .. .. .. 384,314 Surplus, Cheese Account .. .. .. 126,370 Premiums stalf annuities (section 15, Finance Act, 1937) 5,380 Less deficit, Whey Butter Account .. 5,956 Payments to manufacturers of special milk products (The Dairy Produce (Special Milk Products) Regula- Surplus, Cheese and Whey Butter Accounts .. .. 120,414 tion 1937) .. .. .. .. .. 2,829 Balance (deficit, 1936-37 season, as at 21st June, 1938) 272,109 £392,523 £392,523 £ Balance (deficit, 1936-37 season, as at 21st June, 1938) 272,109 Balance (actual deficit, 1936-37 season, as at 31st July, £ Interest on balance, 21st June to 31st July, 1938 .. 373 1938) .. .. .. .. .. .. 272,482 £272,482 £272,482 Reconciliation oe Balance in Dairy Industry Account. £ £ £ Estimated deficit in published accounts at 31st July, 1937 .. .. .. .. .. 548,750 Less — £ Surplus on realization creamery butter .. .. .. .. .. .. 177,083 Surplus on realization cheese .. .. .. .. .. .. .. 108,016 285,099 263,651 Plus — Deficit on realization whey butter .. .. .. .. .. .. .. 249 Premiums staff annuities .. .. .. .. .. .. .. .. 5,380 Payments to manufacturers of special milk products .. .. . . .. . . 2,829 8,458 Deficit, Dairy Industry Account, as at 21st June, 1938 .. .. .. .. .. .. .. .. 272,109 Plus interest on deficit for period 21st June to 31st July, 1938 .. .. .. .. . . .. . . 373 Actual deficit, 1936-37 season's produce, as at 31st July, 1938 .. .. .. .. .. .. .. £272,482 Examined and found correct —J. H. Fowler, Controller and Auditor-General.

106

B.—l [PT. IV], Sup. TO 1938.

PRIMARY PRODUCTS MARKETING DEPARTMENT—continued. DAIRY-PRODUCE EXPORT DIVISION-—continued. CREAMERY BUTTER. Purchase and Sale Account, 1937-38 Season. Shipments for which Complete Sale Proceeds have been received at 31st July, 1938. Or. £ Cr. £ £ Purchase of 3,715,531 boxes .. .. .. 11,896,254 Sale of 3,71.5,531 boxes (less United Balance carried forward (surplus on 3,715,531 boxes) 338,461 Kingdom selling-charges, including landing-charges, agents' commission, discount, and storage) .. .. 12,907,905 Less— £ Freight .. .. 648,405 Insurance .. .. 24,785 673,190 — 12,234,715 £12,234,715 £12,234,715 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1938. Or. £ Or. £ Purchase of 1,392,120 boxes .. .. .. 4,461,040 Balance brought forward (surplus on Balance carried forward (estimated surplus on 3,715,531 boxes) .. .. .. .. 338 461 5,107,651 boxes) .. .. .. .. 625,948 Sale of 790,595 boxes (less United Kingdom selling - charges, including landingcharges, agents' commission, discount, £ and storage) .. .. .. 2,875,915 Estimated sale value of 601,525 boxes in store, United Kingdom or afloat, at 31st July, 1938 (basis of valuation, 120s. per hundredweight sterling, less United Kingdom selling-charges) .. 2,136,897 Total boxes, 1,392,120 .. .. 5,012,812 Less — £ Freight .. .. ..253,932 Insurance .. .. 10,353 264,285 4,748,527 £5,086,988 £5,086,988 Stocks in Store in New Zealand awaiting Shipment at 31st July, 1938. Dr. £ ' Cr. £ Purchase value of 393,113 boxes .. .. .. 1,245,438 Balance brought forward (estimated surplus Balance carried forward (estimated surplus on 5,500,764 on 5,107,651 boxes) .. .. .. .. 625 948 boxes), (137,541 tons 16 cwt.) .. .. .. 588,062 Estimated sale value of 393,113 boxes (basis of valuation, 110s. per hundredweight sterling, less United Kingdom £ selling-charges) .. .. .. 1,280,807 Less — £ Freight .. .. ..70,836 Insurance .. 2,419 73,255 1,207,552 Total boxes, 5,500,764 (137,541 tons 16 cwt.) £1,833,500 £1,833,500 £ £ Proportion of administration and general expenses .. 144,664 Balance brought forward .. .. .. 588 062 Balance to Dairy Industry Account (estimated surplus on sale of creamery butter) .. .. .. 443,398 £588,062 £588,062 (Note. —The bulk of the produce unsold at balance date has since been realized at prices in excess of the valuation figures.)

107

B.—l [PT. IV], SUP. TO 1938.

PRIMARY PRODUCTS MARKETING DEPARTMENT —continued. DAIRY-PRODUCE EXPORT DlVlSlON—continued. CHEESE. Purchase and Sale Account, 1937-38 Season—continued. Shipments for which Complete Sale Proceeds have been received at 31st July, 1938. Dr. £ Gr. £ £ Purchase of 576,820 crates .. .. .. 2,973,990 Sales of 576,820 crates (less United Kingdom Balance carried forward (surplus on 576,820 crates) .. 20,911 selling - charges, including landingcharges, agents' commission, trade discount, and storage) .. .. 3,316,650 Less — £ Freight .. .. ..314,344 Insurance .. .. 7,405 321,749 2,994,901 £2,994,901 £2,994,901 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1938. Dr. £ Gr. £ £ Purchase of 432,556 crates .. .. .. .. 2,207,891 Balance brought forward (surplus on Balance carried forward (estimated surplus on 576,820 crates .. .. .. .. 20,911 1,009,376 crates) .. .. .. .. 97,631 Sale of 297,310 crates (less United Kingdom selling-charges, including landing-charges, agents' commission, trade discount, and storage) .. .. .. .. 1,717,959 Estimated sale value of 135,246 crates in store, United Kingdom or afloat, at 31st July, 1938 (basis of valuation, 70s. 3d. per hundredweight sterling, less United Kingdom selling-charges) 806,467 2,524,426 Total crates, 432,556. Less — £ Freight .. .. .. 234,253 Insurance .. .. 5,562 239,815 2,284,611 £2,305,522 £2,305,522 Stocks in Store in New Zealand awaiting Shipment at 31st July, 1938. Dr. £ Or. £ £ Purchase value of 166,804 crates .. .. ..842,268 Balance brought forward (estimated surplus Balance carried forward (estimated surplus on 1,176,180 on 1,009,376 crates) .. .. . . .. 97,631 crates), (83,078 tons 3 cwt.) .. .. •• 146,091 Estimated sale value of 166,804 crates (basis of valuation, 70s. per hundredweight sterling, less United Kingdom selling-charges) .. 982,369 Total orates 1,176,180 (83,078 tons 3 cwt.) Less— £ Freight .. .. .. 89,421 Insurance .. .. .. 2,220 91,641 — 890,728 £988,359 £988,359 £ £ Proportion of administration and general expenses .. 45,644 Balance brought forward .. .. .. ..146,091 Balance to Dairy Industry Account (being estimated surplus on sale of cheese).. .. •• •• 100,447 £146,091 £146,091 (Note. —Of the produce unsold at balance date, the greater portion has since realized prices in excess of the valuation figures.)

108

B.—l [FT. IV], SUP. TO 1938.

PRIMARY PRODUCTS MARKETINC4 DEPARTMENT—continued. DAIRY-PRODUCE EXPORT DIVISION —continued. WHEY BUTTER. Purchase and Sale Account, 1937-38 Season —continued. Shipments for which Complete Sale Proceeds have been received at 31st July, 1938. Dr. £ Or. £ Purchase of 51,519 boxes .. .. .. .. 151,744 Sale of 51,519 boxes (less United Kingdom Balance carried forward (surplus on 51,519 boxes) .. 10,452 selling-charges, including landing-charges, agents' commission, trade discount, and storage) .. .. .. .. 171,902 Less— £ Freight .. .. .. 9,392 Insurance .. .. .. 314 9,706 162,196 £162,196 £162,196 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1938. Dr. £ Or. £ Purchase of 19,470 boxes .. .. .. .. 57,115 Balance carried forward (surplus on 51,519 boxes) .. 10,452 Balance carried forward (estimated surplus on 70,989 Sale of 14,842 boxes (less United Kingdom sellingboxes) .. .. .. .. .. .. 13,295 charges, including landing-charges, agents' £ commission, trade discount, and storage) .. 48,528 Estimated sale value of 4,628 boxes in store, United Kingdom or afloat, at 31st July, 1938 (basis of valuation, 110s. 6d. per hundredweight sterling, less United Kingdom sellingcharges) .. .. .. .. 15,112 63,640 Total boxes, 19,470. Less— £ Freight .. .. .. 3,550 Insurance .. .. .. 132 3,682 59,958 , £70,410 £70,410 i =a=a - , . Stocks in Store in New Zealand awaiting Shipment at 31st July, 1938. Dr. £ Or. £ Purchase value of 840 boxes .. .. .. 2,438 Balance carried forward (estimated surplus on Balance carried forward (estimated surplus of 71,829 70,989 boxes) .. .. .. .. .. 13 295 boxes), (1,795 tons 12 cwt.) .. .. .. 13,173 Estimated sale value of 840 boxes (basis of valuation, 100s. per hundredweight sterling, less £ United Kingdom selling-charges) .. .. 2,474 Less — £ Freight .. .. .. 153 Insurance .. .. .. 5 -— 158 2,316 Total boxes, 71,829 (1,795 tons 12 cwt.). £15,611 £15,611 £ £ Proportion of administration and general expenses .. 1,833 Balance brought forward .. .. .. 13,173 Balance to Dairy Industry Account (estimated surplus on sale of whey butter) .. .. .. ..11,340 £13,173 £13,173 (Note. —The bulk of the produce unsold at balance date has since been realized at prices in excess of the valuation figures.)

109

B.—l [PT. IV], SUP. to 1938

PRIMARY PRODUCTS MARKETING DEPARTMENT —continued. DAIRY-PRODUCE EXPORT DIVISION— continued. Administration and General Expenses Account, 1937-38 Season.

110

| New Zealand ' 1 Total ' Dr £ „ e c Salaries .. •• •• •• 12,489 12,028 24,517 Or. , ' , ' e " ...... 138 .. 158 Allocation of expenses to Produce Purchase and Sale Office rent, maintenance, cleaning, telephone, and sundry expenses .. 2,535 2,295 4,830 Accounts—- , «.« >• »-s &r&sr :: - - ts Travellmg-expenses .. .. ■■ •• •• •• 45 644 Subscriptions, donations, and entertainment .. .. .. •• n '® J _ o'Aoq !•?, oneese .. .. • ' jq 2 Shipping inspection 1.445 2,098 3,54d Agency expenses, Lyttelton .. .. .. • • • • • • • • . , 0T , Audit fees . • • • • • • • • • • • • * • • i ,Uoo 1 ,uod Depreciation (office and departmental equipment) .. .. • • 262 267 529 18,959 19,690 38,649 Advertising in United Kingdom .. .. .. .. •• •• •• •• 81 >259 Miscellaneous general expenses .. .. • • • • • • ■ ■ • • — oS " Cost of remittances to dairy companies .. .. •• •• •• 12,733 Interest on overdraft at Reserve Bank .. .. - • 58,765 71,498 Subsidy, Public Service Superannuation Fund .. .. .. • • • • • ■ 15 •> £192,141 £192,141

B.—l [PT. IV], Sup. TO 1938.

PRIMARY PRODUCTS MARKETING DEPARTMENT—continued. DAIRY-PRODUCE EXPORT DlVlSlON—continued. Dairy Industry Account (Income and Expenditure), Period Ist August, 1937, to 31st July, 1938. £ (jT . £ _£ (estimated sur P^ us ' Dairy Industry Account, Estimated surplus, Creamery Butter Account .. .. 443 398 season) .. .. .. .. 555,185 Estimated surplus, Cheese Account .. .. 100,447 Plus estimated surplus, Whey Butter Account 11' 340 Estimated surplus, cheese and whey butter .. 111,787 £555,185 £555,185 Balance-sheet as at 31st July, 1938. Liabilities. Assets. £ £ Overdraft Reserve Bank of New Zealand 3,637,525 Sundry debtors for produce and amounts J •'ess balance at Bank of England and accrued due f,42 a<io Bank of New Zealand, London .. 11,186 Stocks— " " " a 3,626,339 Produce .. .. .. .. 5 224 126 Sundry creditors for accrued charges and Advertising-material and sundries . ' 4 628 sundry credit balances _ .. .. .. 1,967,656 _J_ 5 228 754 Account (estimated surplus, Office and departmental equipment .. .. 5 076 1937-38 season) .. .. .. .. 555,185 Dairy Industry Account (deficit, 1936-37 season) .. .. .. .. ~ 272,482 £6,149,180 £6,149,180 (Note.-—ln order that the accounts should cover all export butter and cheese manufactured up to and including 31st Julv 1938 5 ( L qU u eS st ° re j n Zealand at that date are included. Ownership of this produce passes to the Crown, in terms of section 18 of the Primary Products Marketing Act, 1936, when it is placed on board ship for export from New Zealand.) G. A. Duncan, Director, Dairy-produce Export Division. I hereby certify that the Purchase and Sale Accounts, the Administration and General Expenses Account, and the Dairy Industry Account (Income and Expenditure), together with the Balance-sheet as at 31st July, 1938 'have been duly examined and compared with the relative books and documents submitted for audit, and correctly' state the position as disclosed thereby, subject to the departmental note enfaced thereon.-—J. H. Fowler Controller and Auditor-General.

111

B— 1 [PT. IV], SUP. TO 1938.

PRIMARY PRODUCTS MARKETING DEPARTMENT—continued. INTERNAL MARKETING DIVISION. WELLINGTON TRADING BRANCH, THORNDON QUAY. Trading Account for the Fourteen Months ended 31st March, 1938. Dr £ Gr. £ Sundry trading charges, commissions, and trade discounts 1, 983 Gross profits and commissions on trading in bacon,, butter, Gross profit to Profit and Loss Account .. .. 27,473 cheese, eggs and egg-pulp, honey, milk-powder, pork, &c. 29,456 £29,456 £29 '1 56 1 Profit and Loss Account for the Fourteen Months ended 31st March, 1938. jT)j. £ Gt. Salaries and wages 12,871 Gross profits from trading 27,473 Motor and travelling expenses .. .. 2,734 Rents received Audit fees .. .. •• 220 Bad debts provisionally written off .. .. • ■ Reserve for bad and doubtful debts .. .. • • 150 Depreciation .. •• •• ■■ *'211 General expenses and repairs .. • • • • 363 Interest and exchange .. .. • ■ • • 1 > J 8 * Insurance .. • • • • • • • • Lighting, heating, and power .. • ■ • • Rates .. • • • • • • ■ • • • ™ Postages, telegrams, bureau fees .. . • • • Printing and stationery .. .. •• 502 Subsidy to Public Service Superannuation Fund (including reserve for subsidy accrued) . . ■ • • • 158 Reserve against possible liability under Workers' Compensation Act .. • • • ■ • • 467 Net profit to combined account .. . • ■ • b,BU4 ______ £27,704 £27V704 Butter Equalization Account for the Fourteen Months ended 31st March 1938. Dr £ Gr. £ £ Eaualization charges payable to dairy factories (costs not Differentials paid, and payable by dairy factories * covered by butter differential) (section 12, Primary under Butter Marketing Regulations 1937, Products Marketing Amendment Act, 1937)— £ clause 31 .. ' . : '+»_•„= Wf K-.SSL. 8 :: :: • ■■ •• n , m p'l'ilklriVwi pa't'liiii' >"■ !! - ■■ 557 Sale of butter withdrawn from export at regulai & r 2 tion price tor local sale . . .. • • teunarv . . .. ■ • • • ■ • Lesg at f 0 guaranteed price . . 464 Sendees as under— lg Stocks on hand export butter withdrawn to meet Servicing, accounting, &e. (Wellington Market- estimated winter requirements for local ing District) .. . 1,582 market (at cost, plus storage accrued)Patting, wrapping, storing (Auckland) .. J559 n ™ on " ;; ;; 4>li Preliminary and administrative expenses _ .. •• 5,500 . . Eaualizing payment to dairy factories of JJd. per pound . , . . on all butter sold locally in the Wellington Marketing Less purchases at f.o.b. guaranteed price, District between Ist May, 1937, and 4th September, plus storage accrued ll,bZO 1937 (owing to rise in guaranteed price) .. .. 14,197 Balance (representing surplus to be carried to next year s accounts) .. •• •• •• •• 48 ' 412 £70,992 £70,992 Egg Export Account for the Year ended 31st March, 1938. £ £. (Jr. £ £ Purchases New Zealand eggs at Is. Id. per dozen- (oXChang6 iucluded) £ 5 ' 122 Canterbury .. ■ • .. 1' 159 Allowances for damaged eggs, London 92 Annkland " ■ 638 Loss in repacking, London .. 5 Auckland .. • • g Inspection fee, London .. .. 4 Charges to f.0.b., insurance, storing, packing, 101 g 02] Ca^CTbm'y nd ' I<m<^n ® _ .. . . 427 Balance on consignments carried forward .. .. 468 Dunedin . • • • • • • • • 316 Auckland .. • • • • • • • • Sea freight, New Zealand to London . . . . ■ • 812 Marine insurance, New Zealand to London . . .. 27 Sundry charges (postage, &c., prior to f.0.b.) . . .. 1 £5,489 £5,489

112

B.—l [PT. IV], SUP. TO 1938.

PRIMARY PRODUCTS MARKETING DEPARTMENT—continued. INTERNAL MARKETING DlVlSlON—continued. AUCKLAND BRANCH: HONEY SECTION. Local Pool Account for Two Months ended 31st March, 1938. Dr - Cr. £ Stocks— £ £ Sales .. .. .. .. .. .. 2 181 Packed .. .. .. .. i, 454 Sundry credits— £ Bulk .. .. .. .. .. 1,134 Storage .. .. .. .. __ 7 2,588 Sale second-hand tins .. 13 Advances to producers .. .. .. .. 919 Stencils .... j Purchases Packing-costs earned .. 10 Australian honey .. .. .. .... 63 Beeswax . . .. . . . 2 New Zealand honey .. . . . . .. 56 Wire strapping . . .. .. 5 Proportional administration expenses .. .... 33 ' '' ~0 Store expenses £ Stocks on hand— Packing-material .. .. .. .. 346 Packed .. 9 <y>7 Wa S es •• •• ■ ■ 115 Bulk .. .. .. " "' B 2 O Proportional rent and rates ...... 44 ' 0 o< n Electricity .. .. .. .. 12 Wiring .. .. .. .. .. 3 520 General expenses— Stationery .. .. .. .. 4 Commissions . . .. .. .. 28 Discounts .. .. .. .. 32 Freight and cartage . . .. .. 71 General expenses, returns, repairs, packing charges .. .. .. .. 3 138 Balance carried forward (payable to producers when stocks on hand finally cleared) .. .. .. .. 749 £5 ' 066 £5,066 Export Pool for the Two Months ended 31st March, 1938. * £ £ Gr. £ Advances to producers pro rata .. .. 6,386 Advances to producers and costs incurred on 4,186 cases inircnases .. .. .. .. ..1,791 of honey for export (of which 699 cases were awaiting General expenses .. .. .. .. 253 shipment on 31st March, 1938 1 s 727 Export levy .. .. .. .. JBl ' '' ■■o,l^l Wiring .. .. .. .. . _ 5 Freight . . .. .. .. .. 66 Wages .. .. .. ~ .. 27 Storage .. .. .. .. .. 28 8,737 Less primage refund .. .. .. 10 £8 ' 727 £8,727 INVESTIGATIONAL AND ADMINISTRATIVE BRANCH, HEAD OFFICE, WELLINGTON. Income and Expenditure Account for the Fourteen Months ended 31st March, 1938. Expenditure. £ Income.. £ Salaries .. .. .. .. ..5,188 Transfer from Butter Equalization Account for administraTravellmg expenses and allowances 1,354 tive and other services relative to the local marketing of Advertising .. .. .. .. .. 26 butter .. .. .. .. . 5 gOO Audit fees .. .. . . .. .. .. 50 Transfer to Combined Account representing expenses in General expenses .. .. .. .. .. 139 connection with investigational work concerning the Lighting and heating .. .. .. 23 marketing of New Zealand fruit, imported fruit, honey, Postages, telegrams, and bureau fees .. .. .. 339 kauri-gum, maize, and other services .. 2 "11 Printing and stationery .. .. .. .. 147 Rent and rates .. .. .. .. .. 280 Depreciation .. .. .. .. .. 44 Interest .. .. .. .. .. .. 71 Reserve against liability for Public Service Superannuation Fund subsidy .. .. .. .. .. 50 £7/711. £7,711

15 —B. 1 [PT. IV] Sup. TO 1938,

113

B.—l [PT. IV], Sup. TO 1938.

PRIMARY PRODUCTS MARKETING DEPARTMENT —continued. INTERNAL MARKETING DIVISION —continued. INVESTIGATIONAL AND ADMINISTRATIVE BRANCH, HEAD OFFICE, WELLlNGTON—continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ Internal Marketing Account (Reserve Bank of New £ Cash on hand .. .. .. . ■ .. 109 Zealand) .. .. .. ..56,231 Sundry debtors— £ Sundry creditors— £ Departmental .. .. .. .. 1,564 Departmental .. .. .. .. 150 General .. .. .. .. 91,278 General .. .. .. •• 80,167 80,317 92,842 Local Pool Account (Honey).. .. .. .. 749 Less reserve for bad debts .. . . 150 Butter Equalization Account .. .. .. 48,412 92,692 Fruit Advertising Suspense Account .. .. .. 3,777 Export Pool Account (Honey) .. .. .. 8,727 Reserve for liability under Workers' Compensation Act.. 467 Egg Export Account .. .. .. .. 468 Reserve against liability for subsidy to Public Service Stocks on hand .. .. .. •. .. 37, 599 Superannuation Fund .. .. .. .. 200 Motor-cars, trucks, &c. .. .. . . .. 1, 800 Writings off Reserve .. .. .. .. 23 Plant and machinery .. .. .. .. 5,016 Combined Profit and Loss Account— £ Loose tools .. .. .. .. •. 31 Profit, Thorndon Trading Branch (Wellington) 6,804 Furniture and fittings .. .. .. .. 640 Add profit, Butter Patting Depot (Auckland) 131 Mechanical office appliances .. .. .. .. 993 — Libraries .. .. .. .. •. .. 21 6,935 Buildings .. .. .. .. .. .. 15,623 Deduct Head Office (Wellington) administra- Land .. .. .. .. .. .. 12,000 tive and investigational expenses not Goodwill .. .. ■. •. • • ■ • 19,000 allocated to trading accounts .. .. 2,211 Expenses paid in advance .. .. .. .. 158 ■ — 4,724 Bad debts in Suspense .. .. .. •• 23 £194,900 £194,900 There is a further liability in the Butter Equalization Account to pay 0-41 d. per pound and 0-21 d. per pound on butter and cheese respectively manufactured from milk or cream received at the factory stage between Ist August, 1937, and 31st July, 1938, inclusive, and not exported. (The amount due at the date of the Balance-sheet is approximately £71,128, and has now been paid.) F. Picot, Director. P. P. Shirley, 8.C0m., Acting Accountant. I hereby certify that the Wellington Trading Branch Trading and Profit and Loss Accounts, the Butter Equalization Account, the Egg Export Account, the Honey Section Local and Export Pool Accounts, the Head Office Income and Expenditure Account, and the Balance-sheet as at 31st March, 1938, have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon. —J. H. Fowler, Controller and Auditor-General.

114

B. —1 [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT. ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. Accumulated Fund .. .. .. .. 16,914 22 Net receipts from sale of lease of Ellesmere Lake lands .. .. .. .. 129,089 3 3 Less expenditure on construction, &c., of Lincoln-Akaroa Railway.. .. .. 112,175 1 1 Balance in General Purposes Account . . .. 16,914 22 £16,914 22 £16,914 22 ===== —-I J. W. Scott, A.R.A.N.Z., Chief Accountant. Public Works Department, Wellington. I hereby certify that the Balance-sheet has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). ROADS, HARBOUR-WORKS, ROADS ON GOLDFIELDS, LANDS, MISCELLANEOUS, ETC. Income and Expenditure on Capital Account for the Year ended 31st March, 1938. Expenditure. Income. Net expenditure, including a proportion of £ s. d . Recoveries on account of expenditure of previous £ s. d. general "departments,!" administrative years .. .. .. .. 1 028 2 0 expenditure on the following works : — Balance, being excess of capital expenditure over Roads .. .. .. .. 1,177,246 811 capital income on roads, harbour-works, &c., Harbour-works . . .. .. .. 3,622 12 0 transferred to National Development Account 1,325,391 14 0 Lands: Miscellaneous .. .. .. 145,550 15 1 £1,326,419 16 0 £1,326,419 16 0 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Liability to Public Works Fund— £ s. d. National Development Account— £ s. d. Roads, &c. .. .. .. .. 24,634,838 8 7 Net expenditure to 31st March, 1938— Roads on goldfields .. .. .. 1,141,266 17 3 Roads, &c. .. .. .. .. 24,646,965 12 3 Harbour-works .. .. .. 1,051,075 4 7 Roads on goldfields .. .. .. 1,141,266 17 3 Lands: Miscellaneous .. .. .. 1,172,234 9 7 Harbour-works .. .. .. 1,050,871 1 1 Development of mining .. .. .. 73,877 10 0 Lands: Miscellaneous .. .. 1,069,827 18 10 Main highways .. .. .. 1,226,000 0 0 Development of mining .. .. 73,87710 0 Cash .. .. .. .. 153,860 12 5 Main highways .. .. .. 1,226,000 0 0 29,453,153 2 5 29,208,808 19 5 Treasury Adjustment Account .. .. 3,800 0 0 Stocks, &c. .. .. .. .. 107,736 9 3 Sundry creditors .. .. .. 129,449 12 8 Loans to local bodies— £ s. d. Writings-off in Suspense .. .. 426 3 7 Otanomomo River Board 1,922 18 6 Inter - Wanganui River Board .. .. 1,195 0 0 Eastbourne Borough Council .. .. 5,288 12 11 Taieri River Trust .. 77,226 5 9 85,632 17 2 Expenses on land-improve-ment— Swamp-land drainage .. 4,563 19 7 Hauraki plains settlement 5,070 0 0 9,633 19 7 Sundry debtors .. .. .. .. 20,729 17 3 Stores, &c., deficits .. .. .. 426 3 7 Cash in General Purposes Account .. 153,860 12 5 £29,586,828 18 8 £29,586,828 18 8

115

B. —1 [PT. IV], Sup. TO 1938.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS FUND —RAILWAY CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1938. Expenditure. Income. Net expenditure, including proportion of general Net recoveries during year : Recoveries on account " departmental" administration expenditure £ s. d. of expenditure of previous years— £ s. d. on the following lines: — Unopened lines .. .. .. .. 700 0 0 Dargaville Branch.. .. .. .. 9,795 6 0 Balance, being excess of capital expenditure Paeroa-Pokeno .. .. .. .. 7,201 19 1 over capital income, transferred to Railway Gisborne-Waikokopu .. .. .. 377,571 5 0 Construction Account .. .. .. 989,911 18 1 Napier-Wairoa .. .. .. .. 98,026 16 4 Waikokopu Branch .. .. .. 26,759 18 9 Westport-Inangahua .. .. .. 114,013 18 0 Wharanui-Parnassus . . .. 346,228 16 3 Land claims .. .. .. .. 8,335 4 8 Surveys, &c. .. ■ .. ■■ 2,678 14 0 £990,611 18 1 £990,611 18 1 IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND): SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1938. Expenditure. Net expendtiure on the construction and upkeep of Income. dams, weirs, water-races, &c., in course of con- Balance transferred to Irrigation Construction struction — £ s. d. Account, being excess of expenditure over £ s. d. Surveys and general .. .. •• 610 12 5 income for year .. .. .. 152,585 1 1 Manitoto survey .. • • ■ • • • 482 10 9 Investigations in Canterbury .. .. 4,767 16 6 Redcliff .. .. • • •• 5,131 0 3 Ashburton-Lyndhurst .. .. .. 63, 199 4 9 Manuherikia .. ■ •• 15,289 11 9 Fraser River .. •• 18,507 14 4 Level Plains .. •• 14,187 2 11 Waihopai .. .. ■ ■ • • • • 702 11 6 Rangitata diversion .. •• 10,599 17 7 Dunstari extension .. .. 16,088 2 8 Downswater supply - ■ • • • • 182 15 7 Mayfield-Hinds .. .. .. 2,637 13 0 Hope's Creek survey • • • ■ • • 198 7 1 £152,585 1 1 £152,585 1 1

116

B.—l [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY, CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1938. Gross Revenue Account.

Net Revenue Account.

117

Ardgour. Arrow River. Bengerburn. Earnscleugh. Hankdun. i Idaburn. Ida Valley. Galloway, j Last Chance. Manuherikia. Omakau. Tarrai. Teviot. Total. —— — 1— i Lt I I f ! L £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Management and operating expenses, 511 18 81,639 8 .6 .. 564 17 24.116 3 6 194 12 02,712 8 5 738 6 91,419 2 102,398 0 102,554 4 71,729 15 41,247 18 1019,826 17 5 salaries, wages, horse-allowance, race repairs, &c. Gross profit, carried forward .. 442 2 5 354 8 10 50 12 9 205 5 6 97 11 5 183 13 04,696 0 11 621 4 9 511 7 8 .. .. 1,083 11 4 8,245 18 7 954 1 11,993 17 4 50 12 9 770 2 84,213 14 11 378 5 07,408 9 41,359 11 61,419 2 102,909 8 62,554 4 71,729 15 42,331 10 228,072 16 0 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales of water .. .. .. 907 16 71,894 17 9 47 15 0 754 9 4 4,016 16 10 365 10 0 7,182 11 41,280 0 81,273 3 8 2,790 11 62,141 14 61,614 10 6 2,269 11 026,539 8 8 Rebates forfeited .. .. .. 33 7 10 62 10 3 2 17 9 15 13 4 163 5 1 12 15 0 141 18 0 61 8 4 41 14 9 86 8 8 . . 45 16 11 60 16 8 728 12 7 Rents of cottages .. .. .. 12 16 8 36 9 4 .. .. 33 13 0 .. 84 0 0 18 2 6 14 18 8 32 8 4 76 5 0 26 16 4 1 2 6 336 12 4 Gross loss carried forward .. .. .. .. .. .. , .. .. 89 5 9 .. 336 5 1 42 11 7 .. 468 2 5 954 1 11,993 17 4 50 12 9 770 2 84,213 14 11 378 5 07,408 9 41,359 11 61,419 2 102,909 8 62,554 4 71,729 15 42,331 10 228,072 16 0 Sales of mining water total £877 19s. 3d. Allowances deducted from sales total £59 12s. Id.

Ardgour. I Arrow Kiver. Bengerburn. Earnscleugh. Hawkdun. Idaburn. last Chance, j Manuherikia. Omakan. j Tarras. Teviot. Total. £ s - d - £ S. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Gross loss, brought forward .. . . .. .. .. 89 5 9 .. 336 5 1 42 11 "7 .. 468 2 5 Interest as per table .. 1,347 19 10 5,721 2 2 30 3 7 418 0 6 2,811 12 8 269 11 6 11,823 19 0 2,321 16 8 9.357 0 6 10,298 15 6 5,472 3 7 3,009 11 7 52,881 17 1 Interest at 4 per cent, on 18 12 6 145 18 6 . . 80 12 6 64 18 10 2 12 0 70 15 2 52 18 3 63 9 11 39 11 7 113 7 4 652 16 7 Depreciation Reserve Amounts written off .. 60 17 4 346 .4 10 2 9 3 116 16 9 184 18 6 .. 331 19 4 376 4 I 1,052 5 2 0 1 6 153 6 2 190 3 11 2,815 6 10 Reserve for depreciation .. 44 0 0 550 0 0 .. 220 16 0 205 II 3 12 0 0 84 19 3 125 0 0 150 0 0 .. 93 10 0 341 0 0 1,826 16 6 Balance to accumulated .. .. 17 19 11 .. .. .. .. .. 17 19 11 Profit and Loss Account . 1,471 9 8 6,763 5 6 50 12 9 836 5 9 3,267 1 3 284 3 6 12,311 12 9 2,965 4 9 10,622 15 7 10,635 2 1 5,801 2 11 3,654 2 10 58,662 19 4 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Gross profit, brought forward 442 2 5 354 8 10 50 12 9 205 5 6 97 11 5 183 13 0 5,317 5 8 .. 511 7 8 .. .. 1,083 II 4 8,245 18 7 Balance to accumulated 1,029 7 3 6,408 16 8 .. 631 0 3 3,169 9 10 100 10 6 6,994 7 1 2,965 4 9 10,111 7 11 10,635 2 1 5,801 2 11 2'570 11 6 0 9 Profit and Loss Account 1,471 9 8 6,763 5 6 50 12 9 836 5 9 3,267 1 3 284 3 6 12,311 12 9 2,965 4 9 10,622 15 7 10,635 2 1 5,801 2 11 3,654 2 10 58,662 19 4 N".B. The irrigation season does not end until the 30th April, but the sales up to that date are brought into the financial year ending on the preceding 31st March.

B.—l [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT —-continued. REDCLIFF IRRIGATION SCHEME, CANTERBURY. Profit and Loss Account. Gross Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Management and operating expenses, salaries, wages, Stocks, 31st March, 1938 .. .. .. 49 4 9 and car allowance .. .. ..' .. 801 17 0 Sales of water .. .. .. .. 207 4 0 Rent of raceman's cottage .. .. .. 25 0 0 Gross Loss .. .. .. .. .. 520 8 3 £801 17 0 £801 17 0 Net Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Gross loss transferred .. .. .. .. 520 8 3 Net loss .. .. .. .. .. 1,055 10 2 Treasury Adjustment Account: Interest charges.. 513 12 3 Depreciation Reserve : Fencing and raceman's cottage .. .. .. .. .. 21 9 8 £1,055 10 2 £1,055 10 2 PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1938. Expenditure. \ Income. £ s. d. Amount transferred to Depart- £ s. d. £ s. d. Parliamentary Buildings .. .. .. 256 11 8 ments Departmental buildings .. .. .. 229,303 7 4 Air .. .. .. 32,556 19 8 Workshops .. .. .. .. .. 6,087 18 5 Agriculture .. .. .. 2,129 17 4 Government houses .. .. .. .. 3,246 0 7 Health .. .. .. 16,452 5 11 Ministerial residences .. .. .. .. 773 6 4 Internal Affairs .. .. 276 1 8 Other Government buildings— £ s. d. Justice .. .. .. 17,365 411 Courthouses.. .. .. 18,820 9 0 Mental Hospitals .. .. 131,502 1 8 Prisons .. .. • ■ 10,481 12 1 Police .. .. .. 11,801 12 1 Police .. .. •• 14,584 13 9 Post and Telegraph .. .. 259,379 10 1 Post and Telegraph .. .. 248,734 4 8 Prisons .. .. .. 9,900 11 8 Air Defence .. .. .. 53,069 1 7 Scientific and Industrial Research 11,307 4 4 Agriculture .. .. .. 2,573 0 4 492,671 9 4 Mental Hospitals .. .. 132,822 4 6 Balance, being excess of capital Health and hospitals .. .. 18,499 2 9 expenditure over capital inInternal Affairs .. .. 311 6 3 come, transferred toScientific and Industrial Research 12,250 14 2 Departmental buildings and 512,146 9 1 offices .. .. .. 248,778 7 1 Government houses .. .. 3,246 0 7 Workshops .. .. .. 6,087 18 5 Ministers' residences .. .. 773 6 4 Parliamentary Buildings .. 256 11 8 259,142 4 1 £751,813 13 5 £751,813 13 5 PLANT, MATERIAL, AND SERVICES (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Expenditure, including, salaries, £ s. d. £ s. d. Sundry recoveries, &c., from mis- £ s. d. £ s. d. wages, &c., on— cellaneous works and other Plant ' . .. .. 227,189 7 8 Departments— Material and stores ..118,475 10 1 Plant 70,106 17 1 Freight and cartage .. 32,489 15 1 Material and stores .. 105,488 7 7 Services, other Departments .. 706,008 5 3 Freight and cartage .. 30,487 18 7 —— 1,084,162 18 1 Services, other Departments .. 676,817 6 1 — 882,900 9 4 Balance, being excess of capital expenditure over capital income for the year, transferred to— Plant .. .. .. 157,082 10 7 Material and stores .. 12,987 2 6 Freight and cartage .. 2,001 16 6 Services, other Departments .. 29,190 19 2 — 201,262 8 9 £1,084,162 18 1 £1,084,162 18 1

118

B.—l [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure Account foe the Year ended 31st Maech, 1938. Expenditure. Income. Net expenditure for year on administration and Income for the year as under— supervision expenses, &c., as under— £ s. d. Recoveries from other Departments and Ac- £ s. d. Travelling-expenses .. .. .. 53,142 8 3 counts (salaries, &c.) .. .. 253 925 7 0 Salaries .. .. .. .. ... 345,211 17 5 Fees from— Equipment and other allowances .. .. 9,501 18 0 Inspections and licenses, &c., electric lines and Printing and stationery, lithographic works, installations .. .. .. .. 458 7 Q plans, periodicals, &c. .. .. . 20,679 4 I Water-power licenses .. .. .. 1 411 H 4 Work done by High Commissioner's staff .. 1,222 11 0 Balance carried down, being excess of net exPostages, telegrams, telephones, connections, and penditure over income for year prior to rents of private letter boxes and bags .. 15,831 18 2 apportionment against various works 210 752 7 4 Repairs and upkeep, &c., of instruments . . Or. 153 14 10 Rents of offices through New Zealand .. 19,670 0 0 Sundries.. .. .. .. 1,336 12 1 Depreciation on departmental library at 5 per cent. .. .. .. .. .. 104 19 0 £466,547 13 2 £466,547 13 2 _ £ s. d. Amounts apportioned to various Balance brought down .. .. .. 210,752 7 4 works and services as under— £ s. d. Railway construction and improvements .. .. 46,348 0 0 Public buildings .. .. 34,956 0 0 Lighthouse and harbour-works 873 0 0 Tourist resorts .. .. 1,052 0 0 Roads, lands, miscellaneous, &c. 85,266 0 0 Irrigation works .. .. 7,833 0 0 Electric supply .. .. 19,672 0 0 196,000 0 0 Amount over allocated, 1936-37 .. .. 5,725 15 11 Balance carried forward to 1938-39 .. .. 9,026 11 5 £210,752 7 4 £210,752 7 4 ACQUISITION AND OPERATION OF QUARRIES—MOTUTARA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1938. Dr ' £ s - d - Gr - £ s d Stocks of metal, Ist April, 1937 .. .. 43 14 2 Sales of metal .. .. .. 12 791 8 fi Stripping .. .. .. .. .. 290 6 8 Stocks of metal, 31st March, 1938 .. '141 Q 2 Quarrying .. .. .. .. .. 3,126 10 10 " Crushing .. .. .. .. .. 2,442 8 8 Loading .. .. .. .. .. 322 5 10 Signalling .. .. .. .. .. 70 19 3 Transport .. .. .. .. .. 1,997 16 5 Unloading .. .. .. .. .. 1,455 510 Gross profit .. .. .. .. .. 3,183 10 0 £12,932 17 8 £12,932 17 8 £ s. d. £ 1 Supervision .. .. .. .. .. 702 3 8 Gross profit .. .. 3 183 10 n Accommodation .. .. .. .. 271 4 9 Interest .. . " " '21 10 Water-supply 45 10 2 Profit on realization of assets .. " " 81 0 0 Stock adjustments .. .. .. .. 103 9 11 Net profit. .. .. .. .. .. 2,163 11 11 £3,286 0 5 £3,286 0 5 ACQUISITION AND OPERATION OF QUARRIES—TAURAROA QUARRY. Trading and Profit and Loss Account foe the Year ended 31st March, 1938. Dr ■ ' £ s. d. Gr. ' £ „ j Quarrying .. .. .. .. .. 5,180 19 0 Sales of metal ... q , n! ~ „ Crushing .. .. .. .. .. 1..471 13 1 " »,»•>/ .i j Transport .. .. .. .. .. '522 16 0 Gross profit carried down .. .. .. 2,53258 £9,707 13 9 £9,707 13 9 £ s . d. £ j Salaries, &c. .. .. .. .. .. 275 17 8 Gross profit brought down .. 2 532 s Accident and holiday pay .. .. .. 259 18 10 Rent of quarters, &c. .. .. .! '31 2 q Depreciation .. .. .. .. .. 404 18 4 Tools and supplies (stock adjustment.) .. 84 19 in Interest 104 15 3 Plant hire ...... " oo nin Repairs, maintenance, &e. .. .. .. 261 8 9 Rent .. .. .. . . .. 11 14 10 Stripping .. .. .. .. .. 162 10 0 Net profit for year .. .. .. .. 1,189 16 5 £2 ' 671 0 1 £2,671 0 1

119

B. —1 [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT —continued. ACQUISITION AND OPERATION OF QUARRIES.—TE WERA QUARRY NO. 2. Profit and Loss Account tor the Seventeen Months ended 31st March, 1938. Dr. £ s. d. Or. £ s. d. Stripping .. .. .. .. •• 421 7 8 Sales of metal .. .. .. .. 1,963 19 5 Quarrying and crushing .. .. .. 1,183 3 8 Repairs and maintenance of plant, &c. .. .. 44 9 5 Gross profit carried down .. .. .. 314 18 8 £1,963 19 5 £1,963 19 5 £ s. d. £ s. d. Supervision .. .. .. • • • • 72 0 0 Gross profit brought down .. .. .. 314 18 8 Loading and trimming trucks .. .. .. 96 0 0 Balance, being net loss for period, transferred to Maintenance of workers'accommodation .. .. 012 11 Accumulated Profit and Loss Account .. .. 124 2 5 Rent of quarry and loading-bank sites .. .. 2115 1 Holiday pay .. . • • • • ■ • • 59 18 6 Interest . . .. • • • • ■ ■ 42 9 5 Depreciation .. .. . • •. • • 146 5 2 £439 1 1 £439 I 1 GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Net expenditure on Government domains — £ s. d. Balance, being excess of expenditure over income £ s. d. Salaries .. •• •• 1,78111 9 for the year, transferred to Domains Maintenance Flower-seeds, bulbs, plants, &c. .. .. 44 3 2 Account .. .. .. .. .. 2 ,191 1 2 Garden implements, &c. .. .. • • 342 19 5 General expenses .. .. ■ ■ ■ • 22 610 £2,191 1 2 £2,191 1 2 MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Supervision and administration .. .. 15,000 0 0 Miscellaneous recoveries .. .. .. 559 16 10 Insurance of Government buildings .. .. 10,000 0 0 Recoveries from other Departments for maintenance Accident compensation .. .. .. 765 10 3 of buildings, proportion of sewerage rate, &c. .. 66,996 14 3 Drainage, water, &c., rates .. .. .. 468 011 Rent of offices— Maintenance — Recoveries through Public £ s. d. Vice-regal residences .. .. .. 9,298 7 9 Account .. .. .. 13,463 14 9 Government buildings .. .. .. 87,196 15 1 Recovered by assessment .. 98,134 0 0 Government workshops (exclusive of Wellington 111,597 14 9 and Auckland workshops) . . .. 723 5 8 Maintenance of Parliamentary Buildings .. 3,025 310 Rents paid for Government offices in the Dominion 11,602 19 11 Wages, overseers and staff workmen .. .. 361 610 Advertising and sundries .. .. .. 17 9 6 Interest (paid out) .. .. .. • • 25 19 1 Engineers' Registration Board .. .. 517 8 Electrical Wiremen's Registration Board .. Or. 71 911 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 percent, on wooden buildings— £ s. d. Departmental buildings .. 10,992 0 0 Vice-regal residences .. .. 1,567 0 0 Ministerial residences .. 240 0 0 Parliamentary buildings .. 8,225 0 0 Workshops, garages, &c. .. 2,277 0 0 23,301 0 0 Balance, excess of income before charging interest 17,388 9 3 £179,154 5 10 £179,154 5 10 £ s. d. £ s. d. Interest on capital .. .. .. .. 71,871 11 2 Balance brought down .. .. .. 17,388 9 3 Interest on advances .. .. . . 58 2 9 Balance, being excess of expenditure over income after charging interest on capital, transferred to Maintenance Account .. .. .. 54,424 19 2 £71,871 11 2 £71,871 11 2

120

B.—l [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS WORKSHOPS, WELLINGTON. Trading and Profit and Loss Account for the Year ended 31st March, 1938. . Dr - £ s. d. Cr. £ s . d. Materials purchased .. .. .. .. 24,213 2 5 Jobs completed during year .. .. 67,409 18 4 Wages: Productive ... .. .. .. 27,560 22 Less jobs incomplete at Ist April, 1937 .. 5,223 8 8 Cartage .. .. .. .. ~ 916 I 0 ' Travelling-expenses recoverable .. .. 141 0 3 62 186 9 8 Balance, being gross profit carried down to Profit Plus jobs incomplete at 31st March, 1938 . . 3'455 16 4 and Loss Account .. .. .. .. 13,057 14 4 65,642 6 0 £ s. d. Stock on hand, 31st March, 1938 .. 1,726 8 .1 Less stock on hand, Ist April, 1937 1,480 13 11 245 14 2 £65,883 0 2 £65,888 0 2 £ s. d. £ s. d. £ s . d. Salaries .. .. .. 1,902,17 0 Gross profit transferred from Trading Account .. 13,057 14 4 Wages: Supervision .. .. 1,344 16 2 Travelling-expenses . . .. 169 9 9 — 3,417 2 11 Holiday pay to workmen .. .. .. 1,001 4 9 Accident compensation . . . . . . 46 15 4 Maintenance, &c., of shops .. .. .. 958 12 9 Power, gas, &c. .. .. .. .. 269 7 6 Depreciation— £ s. d. Plant and machinery .. .. 194 18 0 Tools . . .. ' .. .. 97 17 1 Office furniture .. .. 4 4 8 Motor-vehicles .. .. .. 58 0 0 354 19 9 Debts written off or cancelled .. .. 3 13 2 Plant written off .. .. .. .. 0 17 0 Interest on capital .. .. . . .. 313 10 0 Rent of premises (assessed) .. .. .. 1,269 0 0 Balance, being net profit for year, transferred to Profit and Loss Accumulated .. .. 5,422 11 2 £13,057 14 4 £13,057 14 4 PUBLIC WORKS WORKSHOPS, AUCKLAND. Trading and Profit and Loss Account for the Year ended 31st March, 1938. Dr. _ £ s. d. Or. £ s . d. Materials purchased for jobs, &c. .. .. 14,510 6 6 Jobs completed during year .. .. .. 29,619 10 0 Wages: Productive .. .. .. .. 18,417 8 3 Jobs incomplete at 31st March, 1938 .. .'! 4,134 10 4 Cartage and freight .. .. .. .. 873 311 Stores sold during year .. .. .. 6,180 13 7 Miscellaneous services .. .. .. 2,591 3 8 £ s. d. Balance, being gross profit carried down to Profit Stock on hand, 31st March, 1938 .. 3,207 17 8 and Loss Account .. .. .. .. 4,925 16 0 Less stock on hand, Ist April, 1937 1,824 13 3 1,383 4 5 £41,317 18 4 £41,317 18 4 £ s. d. £ s. d. Salaries: Supervision .. .. .. 1,370 14 7 Gross profit transferred from Trading Account .. 4,925 16 0 Holiday pay to workmen . . .. .. 737 0 10 Accident compensation paid to workmen . . 311 8 9 Maintenance shops. <fcc. . . . . .. 766 5 3 Power, gas, &c. .. .. .. .. 181 11 6 Depreciation— £ s. d. Plant and machinery .. .. 259 1 11 Tools, &c. . . ' . . . . 61 15 10 320 17 9 Telephone charges .. .. ... .. 10 17 6 Interest on capital .. .. .. .. 613 13 2 Rent of premises— £ s. d. Assessed . . .. . . 492 0 0 Cash .. .. .. .. 28 0 0 520 0 0 Net profit transferred .. ~ ~ 87 6 8 £4,925 16 0 £4,925 16 0

16— B. l [PT. TV] SUP. TO 1938.

121

B.—l [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT —continued. CONSOLIDATED FUND—MAINTENANCE OF RAILWAY LINES. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. Net expenditure oil maintenance of Net recoveries during year : Reunopened lines — £ s. d. £ s. d. coveries on account of goods £ s. d. £ s. d. Okaihau-Rangiahua .. .. 1,723 7 4 and passenger traffic— Dargaville Branch .. .. Or. 15 8 2 Dargaville Branch .. .. 1,043 15 11 Gisborne-Waikokopu .. 15,000 0 0 Waikokopu Section ~ .. 5,871 12 6 Waikokopu Section .. .. Gr. 17 10 6 6,915 8 5 Napier-Wairoa .. .. 12,166 2 3 Interest received on sales of plant on time payment 26 2 4 Wharanui-Parnassus .. 4 0 0 Balance, being excess of expenditure over income, Kawatiri-Inangahua .. .. 163 1 3 transferred to Maintenance Account .. .. 116,694 16 7 Westport-Inangahua .. .. 125 4 3 Miscellaneous .. .. 25 12 4 29,174 8 9 Working-expenses of running goods and passenger traffic— Dargaville Branch .. .. 3,230 911 Waikokopu Section .. .. 4,194 7 8 7,424 17 7 Contribution towards improvements and additions to open railway-lines (transfer to Public Works Fund vote, " Railways Improvement, &c.") .. 60,579 11 2 Transfer to Working Railways Account on account of various special works .. .. 26, 427 1 8 Interest at 4 per cent, credited to Treasury on balance outstanding on sales of plant on time payment .. .. .. .. .. 30 8 2 £123,636 7 4 £123,636 7 4 MAINTENANCE AND REPAIRS TO ROADS, CONTROL OF RIVERS. ETC. (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. .Maintenance and repairs to roads .. .. 10,681 7 1 Interest on advances to local bodies from Public Restoration to flood damage .. .. .. 14,542 10 6 Works Fund .. .. .. .. 2,568 13 1 Contribution towards maintenance of Waihou and Recovery from Air Department, being expenditure Ohinemuri Rivers improvement works .. 1,595 9 0 on development of Air Force stations .. 53,943 13 4 Interest at 4 per cent, credited to Treasury on Balance, being excess of expendiadvance to local bodies from Public Works Fund 2,135 0 11 ture over income, transferred Aerodromes and emergency-landing grounds for to annual maintenance acair services .. .. .. .. 227,009 15 10 counts— £ s. d. River protection and improvement works .. 6,955 19 11 Roads, &c. .. . . 392,456 15 4 Maintenance of Wanganui River services .. 239 11 8 Waihou and Ohinemuri Rivers Transfers to other votes — Account.. .. 1,595 9 0 "Roads, &c.".: Contribution £ s. d. 394,052 4 4 towards construction, improvement, &c., of settlement roads .. .. .. 40,000 0 0 Contribution towards renewal of road bridges .. .. 20,000 0 0 " Lands Improvement " : Contribution, towards construction, improvement, &c., of river-protective works, land drainage an d reclamation works .. .. .. 70,000 0 0 " Lighthouses and Harbour Works " : Contribution towards Harbour Replacement works .. .. .. 4,000 0 0 134,000 0 0 Transfer to State Forests Account, contribution towards development, &e., of State forests .. 49,998 710 Miscellaneous works . . . . . . . . 3,406 8 0 £450,564 10 9 £450,564 10 9

122

B. —1 [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT —continued. WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. £ s. d. Interest for 1937-38 on loans .. .. .. 29,251 12 9 Contribution— Maintenance of works.. .. .. .. 4,294 511 Gold-mining companies .. 1,595 9 0 Gold duty .. .. .. 4,786 7 0 Consolidated Fund .. .. 1,595 9 0 7,977 5 0 Rents of cottages and royalty on sale of sand .. 425 5 11 Balance, being excess of expenditure over income 25,143 7 9 £33,545 18 8 £33,545 18 8 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Liability to — Stop-banks, drainage, canals, &c. . . . . 730,990 7 0 Public Works Fund .. .. .. 731,999 17 5 Stores and tools on hand .. .. .. 775 5 3 Consolidated Fund .. .. .. 4,802 15 8 Buildings and accommodation .. .. 418 7 6 Treasury Adjustment Account .. .. 03,527 15 5 Plant .. .. .. .. .. 170 0 0 Sundry creditors .. .. .. .. 79 9 9 Pontoons .. .. .. .. .. 628 5 0 Maintenance during construction .. .. 3,820 8 4 736,802 13 1 Advance to Waihi Borough, Finance Act, 1923, section 10 .. .. .. .. 1,997 7 9 Debtors for contribution towards interest, sinking fund, and maintenance — £ s. d. Gold-mining companies .. 2,987 15 1 Gold duty.. .. .. 31,788 10 1 Consolidated Eund .. .. 1,595 9 0 36,371 14 2 Sundry debtors— Maintenance works .. 24 9 6 Rents, royalties, &c. .. 70 6 0 — 94 15 6 Income and Expenditure Account: Excess of expenditure over income, 1937-38 .. .. 25,143 7 9 £800,409 18 3 £800,409 18 3

123

B. —1 [PT. IV], SUP. TO 1938.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1938. Liabilities.

124

Name of Account. Pub) j Adi J^on D , | " j | | | £ s. d. £ . s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. 1. National Development .. .. .. .. 29,453,153 ' 2 5 .. 3,800 0 0 129,449 12 8 .. 426 3 7 .. .. 29,586,828 18 8 2. Railway Construction 7,131,395 10 11 .. .. 85,621 5 9 .. 1,189 0 4 .. .. 7,218,205 17 0 3. Irrigation (under Construction) .. .. .. 164,379 10 1 216,280 0 0 .. 13,689 9 9 .. 34 16 4 .. 3o,lll 2 2 429,494 18 4 4. Irrigation (in Operation) .. .. .. .. 1,294,673 11 11 20,790 9 3 491,791 10 10 555 11 2 .. 1,695 4 6 .. 73,979 2 0 1,883,485 9 8 5. Public Buildings (Public Works Fund) .. .. 2,231,024 0 0 326 0 0 . 66.872 3 4 .. 1 9 9 .. .. 2,298,223 13 1 6. Timber-supply and Sawmills .. .. .. Dr. 6,132 18 10 .. 9,620 8 8 2 o 0 1,031 3 11 .. .. .. 4,520 18 9 7. Plant, material, and Services .. .. .. 138,455 8 2 .. 544,388 7 8 79,852 12 0 .. 483 14 0 .. .. /63,180 1 10 8. Public Works Departmental .. .. .. Dr. 90,177 7 3 ■■ 132,511 8 7 8,860 13 1 .. Ill 11 3 Dr. 9,026 11 5 .. 42,279 14 3 9. Acquisition and Operation of Quarries .. .. 2,743 17 7 6,327 1 9 .. 2,842 6 11 .. 1 1 0 .. .. 11,914 7 3 10. Maintenance of Roads, Bridges, &c. (Consolidated .. ■■ 389,554 15 5 19,300 13 5 ■ • 46 18 8 .. .. 408,902 7 6 Fund) 11. Maintenance of Government and other Domains (Con- .. 2,180 7 1 73 15 3 .. .. .. .. 2,254 2 4 solidated Fund) 12. Maintenance of Public Buildings (Consolidated Fund) .. 24,144 18 7 48,694 18 3 10,459 18 7 .. 81 5 2 .. .. 83,381 0 7 13. Wellington Workshops .. .. .. •• •• 37,040 13 6 3,084 2 10 .. 1 5 0 .. .. 40,126 1 4 14. Auckland Workshops .. .. .. .. .. 16,508 9 0 5,399 0 3 .. 0 4 6 .. .. 21,907 13 9 15. Maintenance of Railway-lines (Consolidated Fund) .. . . . . 116,721 2 11 1,530 16 4 .. .. . . . . 118,251 19 3 16. Waihou and Ohinemuri Rivers Improvement .. 731,999 17 5 4,802 15 8 38,384 7 8 79 9 9 .. .. .. .. 775,266 10 6 41,051,514 12 5 272,671 5 3 1,831,196 9 7 427,673 16 1 1,031 3 11 4,072 14 1 Dr. 9,026 11 5 109,090 4 2 43,688,223 14 1

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1938— continued. Assets.

B.—l [PT. IY], SUP. TO 1938

Account, 1937-38. °" InOTmplete'Trak. 11 ' S (A?Stop'tartks 3 toinagef Lm6S ' <C) Water " races > pipe-Biles, dams, &c. (d) Suspense Account to be written off to redemptions. (e) Departmental Library. (/) Maintenance J. W. Scott, A.R.A.N.Z., Chief Accountant, Public Works Department. with 1 V ®*P e !^ ltur ® Accounts and General Balance-sheet and the subsidiary accounts for irrigation schemes and quarries in operation have been duly thereon and to the eynlnnsttnr t ' 1 V >0 ° C ° cum ® n s submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaeed appended ■ The defirW, I f , dealm f Wlth . departmental accounts generally as appearing at commencement of parliamentary return 8.-l. [Pt. IV]. The following comment is required b V IcLnlT expenditure m connection with the Waihou and Ohinemuri Rivers Improvement Account has not been met by levying a rate as required by section 15, subsection 4 (d) of the Waihou and Ohmemuri R lV ers Improvement Act, 1910.— J. H. Fowler, Controller and Auditor-General.

125

N Accountf Land - 1 Buildings. i Fur SfI^l. and ?, to f k ® ? f Sundry Loans i Stores, Ac., Profit and loss Treasury Adjust- ~ . . _. , j Machinery. Fittings. Materials. Debtors. Outstanding. Deficits. j Account. ment Account. Cash. Other Assets. Total. 1 £ s. d. £ B. d. £ S. d. £ 8. d £ S. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ g. d. £ s. d. 2 " " " iSI'Z? 3 20,729 17 3 95,266 16 9 426 3 7 .. .. 153,860 12 5 29,208,808 19 5(a) 29,586,828 18 8 3 " " '■ '• •• ZM £ 2 9 17 ' 830 14 6 •• 1.189 0 4.. .. .. 6,721,501 19 5(b) 7,218,205 17 0 4 I " 5 w; 19 s • " " o'nn? 2 8 5 ' 746 16 9 " 34 16 4 .. .. .. 391,810 11 7(c) 429,494 18 4 5 ' 1 034 595 19 11191666 19 f " " 0 29,760 8 11 .. 1,695 4 6 475,208 19 6 .. .. 1,368,390 15 1(c) 1,883,485 9 8 6 :: l ' 0M ' 5i>5 19 11.191.666 12 3 .. 1,169 12 10 1,104 9 6 .. 1 9 9 .. 4,551 5 1 .. 66,134 4 7(d) 2,298 ,223 13 1 7 *" •• •• 4,520 18 9 .. 4 590 18 9 8 " •• •• 4 19 9 ■■ 123,969 4 9224,256 3 4.. 483 14 0 .. .. " !! 763 480 110 9 " 992 lio " It •' 2,9o 119 5 27,630 2 7 .. 111 11 3 .. | 1,162 17 8(e) 42,279 14 3 10 " 110 •' 3 ' 059 ° 7 •• 2,80118 1 4,995 19 11 .. 1 1 0 64 0 10 .. .. .. 11914 7 3 11 ■ ■ •• 7 .° 9 9 9 9 7,70314 9 .. 46 is 8 .. .. .. 394,052 4 4</) 7 6 \l " " " " 24,144 18 7 3,130 12 9 1,546 14 11 8 i 5 2 " 54) "7 9 fj{j q 7 14 ;; •' I?? J 1 ? 67 9 1 2,440 4 4 11,898 5 10 .. 1 5 0 21,460 18 11 .. .. 16 4(g) 40,'126 1 4 15 " "• 3,207 17 8 6,b66 3 4 .. 0 4 6 7,015 16 6 .. .. 4,134 10 4(g) 21,907 13 9 16 4.1 c 7 a ~qr k a " - „ l.° 57 2 8.. .. .. .. .. 116,694 16 7(f) 118,251 19 3 "° 5 3 38,463 17 5 .. .. .. .. .. 734,810 15 4(h) 775,266 10 6 03o, 588 0 111,197,590 12 5 430,436 16 1124,212 7 8767,857 0 8404,411 10 595,266 16 9 4,072 14 1503,749 15 9 4,551 5 1 153,860 12 539,066,626 1 0 43,688,223 14 "l _

B.—l [FT. IV], SUP. TO 1938.

RESERVE FUND ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Excess of income over expenditure .. .. 21,475 14 9 Interest on investments ■ ■ .. •• 17,042 9 9 Interest on loans (section 38 (a), Hawke's Bay Earthquake Act, 1931) .. .. •• 230 9 II Interest on loans (section 38(6), Hawke's Bay Earthquake Act, 1931) .. .. • • 4,202 15 1 £21,475 14 9 £21,475 14 9 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. Capital, Ist April, 1937 .. .. .. 1,147,651 7 3 Investment Account— £ s. d. Nominal Value. Add— £ s. d. Adjustment for recovery of' amount pre- 335,070 19 8 British Conversion Loan, viously written off .. .. .. 6 17 9 1944-04 .. .. 342,136 18 3 Amount recouped from Consolidated fund 31,551 9 0 Imperial War Loan .. 33,760 2 7 in terms of section 114, Public Revenues Act, 1926 .. .. .. .. 853,897 0 6 367,222 8 8 375,897 0.10 Interest accrued on investments .. .. 7,617 2 9 2,001,555 5 6 Loans under Hawke's Bay Earthquake Act, Less. £s. d. Act, 1931— Administration expenses Section 38 (a), (private in- £ s. d. (section 39, Hawke's Bay dividuals) .. .. 611,008 7 5 Earthquake Act, 1931) .. 20 17 5 Section 38 (b), (local authGrants under section 38 (a), orities) .. .. 147,538 12 1 Hawke's Bay Earthquake 758,546 19 6 Act, 1931 .. . . 286 1 9 Interest due and unpaid on loans .. .. 4,852 8 4 Losses written off on loans Interest postponed .. .. .. 488 5 10 under section 38 (a), Sundry debtors .. .. .. .. 407 11 9 Hawke's Bay Earthquake Treasury Adjustment Account .. .. 8,487 16 9 Act, 1931 .. 1,248 6 4 Cash in Public Account .. .. .. 865,178 9 0 — 1,555 5 6 2,000,000 0 0 Excess of income over expenditure for year ended 31st March, 1938 .. .. .. 21,475 14 9 £2,021,475 14 9 £2,021,475 14 9 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Loud.), Assistant Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Controller and Auditor-General.

126

B. —1 [PT. IV], Sup. TO 1938.

SCENIC RESERVES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. £ s. d. Cost of administering reserves —• £ s. d. Accrued rent .. .. .. .. .. 538 4] 1 Surveys, &c. .. .. .. .. 38 11 6 Accrued royalty .. .. .. .. 1,060 11 8 Trounson Kauri Forest .. .. .. 323 3 11 Accrued interest .. .. .. 28 10 6 Grants to National Park and Domain Boards .. 1,900 17 10 Balance carried forward .. .. .. 1,474 10 8 Rents, &c., written off as irrecoverable .'. 546 8 3 Depreciation .. .. . . .. 181 3 11 Remissions of rents, &c. : Land Board .. 45 14 0 Rebates .. .. .. .. . . 5 18 4 £3,101 17 9 £3,101 17 9 £ s. d. £ s. d. Balance brought down .. .. 1,474 10 8 Transfer to Treasury Adjustment Account .. 11,192 17 2 Balance from previous year .. .. .. 11,192 17 2 Balance: Accumulated excess of expenditure over Interest on capital invested in scenic reserves .. 8,773 14 1 income .. .. .. .. .. 10,248 4 9 £21,441 1 11 £21,441 1 11 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Capita] Account— £ s. d. £ s. d. Land — £ s. d. Moneys provided out of Con- Scenic reserves .. .. .. .. 487,934 16 (i solidated Fund - - Domain and recreation reserves .. .. 571,729 211 Balance, Ist April, 1937 216,676 5 5 I £ s. d. Expenditure during year 5,332 14 4 Motuihi Island Domain .. 12,824 0 5 Less depreciation reserve on 222,008 19 9 buildings, &c. .. .. 1,956 411 Moneys provided from Public 10,867 15 6 Works Fund .. .. 11,578 7 3 Kapiti Island Bird Sanctuary— Moneys provided from Furniture, machinery, &c. .. 1,097 14 3 private sources for pur- Less depreciation reserve 438 7 6 chase of reserves . . 5,824 2 9 659 6 9 Value of Crown land set aside Capital expenditure, Employinent Promotion as reserves .. . . 834,075 0 4 Fund . . . . . . .. 14 0 0 Employment Promotion Loan: Mount Egmont National Park Board 550 0 0 Fund capital .. .. 14 0 0 Sundry debtors for rent .. .. .. 157 II 3 1,073,500 10 I Sundry debtors for royalties .. .. 251 8 9 Sundry creditors— Interest Adjustment Account . . .. 2 5 10 Departmental .. .. 6 0 0 Income and Expenditure Account .. .. 10,248 4 9 Miscellaneous .. .. 46 13 I — 52 13 1 Rents paid in advance. ... .. ... 3 3 6 Rents oharged in advance .. .. .. 101161 Treasury Adjustment Account .. .. 8,756 9 6 £1,088,414 12 3 £1,082,414 12 3 I r-a- 1-TT W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. T hereby certify that the Income, and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and cprrectly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

127

B.—l [PT. IV], SUP. TO 1938.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH. Income and Expenditure Account for the Year ended 31st March, 1938.

128

Heat 1 Office Research Dominion Geological j Meteorological j 0 £vltary, obserratorv I oS°o?v Total - Meau Office. Investigations. Laboratory. Survey. j Office. ; christchurch. Observatory. | observatory. ei j-i +' « a £ s d ' £ s d ! £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. MxpeitdUwe. 6 657 11 7 ' 11,730 15 9 I 4,824 4 3 4,170 3 1 1,992 3 9 2,063 19 0 1,672 17 1 33,111 14 6 Salaries .. . • *'.,** ' ' aoa k o .... 626 5 3 Advisory Council: Honararia and expenses .. .. 62b t> 6 _ • • 95 10 95 10 Aerial mapping .. •• •• •• " " ° " " 2 i 5 7 21 5 7 Allowances to observers .. •• •• 24* 6 0 88 15 7 1 12 5 23 6 8 18 4 11 350 18 2 Books, publications, and periodical papers . . . • 10 14 _ . . 1 329 10 6 Chemicals, apparatus, and repairs to apparatus .. .. •• iu o .. .. •• •• •• *242 5 0 Cost of passages, England to New Zealand . . . • . 242 5 0 . • • • • • • • | 24 19 9 Expenses of Meteorological Conference • • • • • • • • 9x0 0 n " 250 0 0 Expenses of officers travelling overseas .. • • •• •• u •• ** 5 16 10 I .* 5 16 10 Expenses of pilot-balloon stations .. . • • • • • • • • • * * 47 7 6 47 7 6 Expenses of Pacific flights .. .. •• •• •• •* • • * * 97 38 9738 Expenses of Solar Eclipse Expedition . . • • • • • • • * 10 0 10 0 Field expenses .. .. •• •• • " j 2 85 9 2 38 17 11 •• •• •• 324 7 1 Freight and cartage .. •• •• •• 1A71 o 7 " ! 602 0 9 52 0 1 37 9 6 36 3 1 .. 55 16 8 891 3 8 Fuel, light, power, and water •. • • • • 107 13 .. j 244 10 2 54 17 0 299 7 2 General expenses . . . . • • • • • • j • • • • ; • * ' * * * " _ 30 0 0 30 0 0 Grounds, maintenance .. .. •• •• „• " " " . .. 563 11 3 Grant to A.N.Z.A.A.S. .. - • •• | »63 11 6 .. j •• •• •• •• 250 0 0 Grant to Imperial Institute ... • • • • ; 0 0 .. • - • • • ■ • • • • * * 750 0 0 Grant to Royal Society of New Zealand .. /50 0 0 .. •• 194*0 0 20 18 3 156 6 10 91 13 8 62*8 4 525 7 1 Instruments, equipment, and repairs thereto ...... •• 9 1 q o f > 219 0 0 Laboratory accommodation and maintenance • • ■ • • • w • * * * 10 0 Mineral specimens: Preparation and mounting, &c. .... • • • • * • * • q q National Research Scholarships .. o " " " '' " i !! 876 12 3 New Zealand Journal of Science and Technology .. <5/01-0 .. •• •• I 14 4 2 i 202 13 7 Observatories, maintenance and establishment of . ■ . .. ■ • ■ - • • ' I 10 1 376 18 3 Office accommodation and maintenance .. •• j J ' j " 37' 18 9 7 2 7 8 2 7 37 15 10 I " 8 18 0 12 1 3 134 16 7 Office fittings and requisites .. • • • ■ ; • • 58 17 3 58 17 3 Overtime and meal allowance .. •• •• , oi'n o 0 ki« 7 ,1 59 15 1 3 844 6 10 Postages, telegrams, rent of boxes, and broadcasting of | 173 0 6 .. 06 6 9 38 17 - 3,olb weather reports I j 181 4 5 37 11 4 579 6 1 j 9 8 6 85 1 8 72 19 1 1,384 0 3 Printing and stationery .. . • •• •• 410 » - • 229 13 7 Printing bulletins j ■■ j lj060 " 1 8 306 0 0 326' 0 0 j 589 0 0 2,480 1 8 ■ • ■" . , " . ,. ' 54 18 6 . ■ • • ! ■ • 54 18 6 Subscriptions to technical societies 108' 18 11 " i 135 14 2 28'7 4 61 17 10 17 3 6 .. 28 6 5 380 8 2 Telephone services .. •• - •• Jon to Ti ' 1 100 7 7 ' 313 7 4 90 8 11 62 2 9 .. 28 8 4 924 8 10 Travelling allowances and expenses .. . . • ■ 3-9 13 11 • • j I 370 1 2 370 1 2 Wages of field hands .. .. ■■ •• I 679'l9 10 901*9 9 I ' 41 2 11 326' 9 5 196' 17 6 57' i 3 26" 1 11 3,310 15 8 Provision for depreciation of fixed assets .. •• 84 10 1 iw j" i j __ ; 43 18 0 Losses: Assets broken, lost, or destroyed . . .. ■ • 1 *1 - | '' i " 0 ' ' ; '' '' | | «ac s a Citrus investigations l# 14 10 I " " " ! " " " 16,328 14 10 Dairy research .. .. •• ■•! j 16,328 14 10

B.—l [PT. IV], SUP. TO 1938

17 —B. 1 [PT. IV] SUP. TO 1938.

129

Flax research .. .. .. .. .. .. 1,528 11 10 .. .. .. 1 528 11 10 Food investigations: Storage .. .. .. .. 946 0 6 .. .. ' QiB ,, Y Forest products .. .. .. .. .. .. 287 5 6 !! !! '! " " " 287 5 6 Fruit research .. .. .. .. .. .. 6,050 7 10 .. .. .. " 6 050 7 10 Geophysical prospecting .. .. .. .. .. 3,517 16 4 .. .. .. .. " o'k,,, lfi Y Imperial Agricultural Research Bureaux .. .. .. 4,587 10 0 .. .. I 4'587 10 0 Leather, hides, and pelts research .. .. .. .. 4 2 .. .. .. " " ,' V j: (Miscellaneous researches .. .. .. .. .. 1,861 6 9 .. .. ! " " I " 1861 6 9 Noxious-weeds investigations .. .. .. .. ' 129 2 3 .. .. " j " " \ " ' 129 2 3 Plant research .. .. .. .. .. . . 30 ,719 17 10 !. !! !! j " " " 30 719 17 10 Research associations .. .. .. .. .. 1,732 7 4 .. .. .. .. " l'732 7 4 I Soil surveys and mineral content of pastures .. .. .. 9,476 9 10 .. .. '. " " " q'a.7« q in Standards Institute .. .. .. .. .. 3,687 13 1 .'. " !! !' " j " o' e L „ ? Survey of coal resources .. .. .. .. .. 1,464 4 0.. ' ! i'ar! a n | Wheat research .. .. .. .. .. .. 11 4 !! " " " " 6'584 11 4 1 Social science research .. .. .. .. .. 2,158 7 6 " o n a Radio ■■ :: :: :: :: :: 2 mie ? *M29 4 0 94,944 15 5 17,090 13 5 7,171 5 3 9,356 3 5 2,638 6 0 2,860 0 4 2,842 9 6 148,732 17 4 X, - , , £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Balance brought forward .. .. .. .. 11,829 4 0 74,403 13 0 16,900 12 2 7,151 15 11 9,356 3 5 2,636 9 0 2,675 4 8 2 842 9 6 127 795 11 8 Interest -on capital 140 8 11 1,193 5 0 338 15 8 124 13 5 37 11 11 53 19 2 40 10 1 ' 34 8 8 1,963 12 10 11,969 12 11 75,596 18 0 17,239 7 10 7,276 9 4 9,393 15 4 2,690 8 2 2,715 14 9 18 2 1297759 4 6 r . ., .. , . , + J^ e - , £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Contributions by industrial interests .. .. .. 11 506 6 2 T1 a 9 Contributions to Apia Qbservatory .. " " ;; " lsi'lB 8 !! 184 15 8 Sale of bulletins and maps .. .. .. .. .. 19 9 4 in n 2 Analysis fees .. .. .. .. .. .. ;; 19 q' i 3 1 " " iqn i t Sales of fruit, dairy-produce, Wheat Research Laboratory .. 7,978 0 5 .. .. " " 7 Q78 n 5 fees, and miscellaneous " * *' "' <,». o U o Wage subsidies .... .. 400 0 0 .. .. .. 4nn 0 0 Postages and telegrams ....... inn'' '' V , _ „ Orchard-tax .. .. 656' 15 10 " " " 656 15 10 Balance earned forward .. .. .. .. 11,829 4 0 74,403 13 0 16,900 12 2 7,151 15 11 9,356 3 5 2,636 9 0 2,675'4 8 2,842' 9 6 127,795 11 8 11,829 4 0 94,944 15 5 17,090 13 5 7,171 5 3 9,356 3 5 2,638 6 0 2,860 0 4 2,842~ 9 6 148,732 17 4 u £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d Excess of expenditure over income .. .. .. 11,969 12 11 75,596 18 0 17,239 7 10 7,276 9 4 9,393 15 4 2,690 8 2 2,715 14 9 2,876 18 2 129,759 4 6 11,969 12 11 75,596 18 0 17,239 7 10 7,276 9 4 9,393 15 4 2,690 8 2 2,715 14 9 2,876 18 2 l^/TSg^T'e

B. —1 [PT. IV], SUP. TO 1938.

DEPARTMENT OF SCIENTIFIC AND INDUSTRIAL RESEARCH— continued. Balance-sheet as at 31st March, 1938.

j !_ | 1 j i I i i E. Marsden, Secretary. R. D. McGiluvbay, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comment: The value of consumable stores on hand is not recorded in the accounts.— J. H. Fowler, Controller and Auditor-General.

130

ntflno Research I Dominion Geological Meteorological ntoSri A P ia Dominion T t , Head Office. investigations. | Laboratory. Survey. Office. CMstchSch. Observatory. Observatory. lotal - Liabilities. Capital — £ s. d. | £ s. d. £ s. d. £ s. d. £ s. d. > £ s. d. I £ s. d. j £ s. d. £ s. d. Public Works Fund .. .. .. .. .. 13,567 3 10 .. .. .. •• j •• ' •• 13,567 3 10 Consolidated Fund .. .. .. .. 3,505 12 8 23,781 6 1 8,463 3 5 3,433 0 0 1,129 5 11 1,384 13 9 1,392 10 11 1,046 19 10 44,136 12 7 Creditors — Sundry .. .. .. .. .. 40 13 7 1,655 16 0 82 19 10 86 12 3 54 0 3 11 1 2 54 17 10 29 13 5 2,015 14 4 Departmental .. .. .. .. .. 11 14 11 603 17 7 79 7 10 46 12 4 304 12 5 17 4 6 .. 10 0 2 1,073 9 9 Amounts held on deposit — Apia Observatory .. .. .. .. .. .. i .. .. .. .. 775 9 0 .. 775 9 0 British Standard Specifications .. .. .. .. 137 11 0 .. .. .. .. .. .. 137 11 0 Tobacco research .. . . . . .. .. 514 0 3 .. .. .. .. .. .. 514 0 3 Wool manufacturers' research . . .. .. .. 760 19 1 .. .. .. .. .. .. 760 19 1 Wheat levies .. .. .. .. .. .. 279 6 3 .. .. .. .. .. .. 279 6 3 Writings-off, Suspense Account .. .. .. .. 41 2 10 .. 2 15 2 .. .. .. .. 43 18 0 Treasury Adjustment Account .. .. .. 11,989 8 1 73,918 3 7 17,092 15 6 13,363 5 7 9,073 0 6 2,668 9 6 2,660 16 11 2,843 7 11 133,609 7 7 15,547 9 3 115,259 6 6 25,718 6 7 16,932 5 4 10,560 19 1 4,081 8 11 4,883 14 8 3,930 1 4 196,913 11 8 Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. 4,717 15 2 .. .. 330 .. .. .. 4,720 18 2 Buildings .. .. .. .. .. .. 14,228 9 3 .. .. 70 14 0 302 1 2 838 14 1 13 2 11 15,453 1 5 Tools and equipment .. .. .. .. .. 1,540 18 5 39 18 9 45 19 9 11 19 0 6 10 6 7 4 6 16 7 8 1,668 18 7 Motor-vehicles .. .. .. .. .. .. 339 4 6 .. .. .. .. .. .. 339 4 6 Bicycles and other transport equipment .. .. .. 26 12 6 .. .. .. .. 4 18 0 .. 31 10 6 Horses and harness .. .. .. . . .. 121 12 7 .. .. .. .. .. .. 121 12 7 Furniture and fittings .. .. .. .. 277 1 7 2,063 11 6 415 17 2 137 0 4 216 10 11 61 10 4 85 1 9 63 9 10 3,320 3 5 Mechanical office appliances .. .. .. 93 16 1 680 14 10 42 1 1 1 10 0 92 11 11 177 17 6 76 8 3 139 6 3 1,304 5 11 Libraries and books .. .. .. .. 301 17 4 905 4 11 1,523 11 11 34 13 0 41 9 5 41 7 10 27 18 2 135 4 8 3,011 7 3 Stamps on hand .. .. .. .. . . 16 10 11 95 19 3 6 19 10 10 14 2 26 10 10 6 7 0 . . 6 3 4 169 5 4 Stocks of saleable publications .. .. .. 2,782 18 6 950 6 6 .. 3,184 7 1.. .. .. .. 6,917 12 1 Debtors — Sundry .. .. .. .. .. 33 0 4 201 17 4 1 11 6 0 4 0 5 0 0 .. .. .. 241 13 2 Departmental .. . . .. . . 22 12 5 283 2 7 7 4 0 4 2 8 6 7 0 .. . . .. 323 8 8 Permanent improvements: Roading, fencing, &c. .. .. 605 15 1 .. .. .. .. .. .. 605 15 1 Plant and machinery .. .. . . .. .. 442 19 7 .. .. .. .. .. .. 442 19 7 Technical instruments, apparatus, and equipment .. 49 19 2 10,725 5 1 5,398 12 6 5 15 6 692 17 8 795 6 5 352 6 2 679 8 6 18,699 11 0 Lithographic blocks, slides, and plates .. .. .. .. .. 23 14 4 .. .. .. .. 23 14 4 Fossils and collections .. .. .. .. .. .. .. 6,205 0 0 .. .. .. .. 6,205 0 0 Platinum-ware .. .. .. .. .. .. .. 1,043 2 0 .. .. .. .. .. 1,043 2 0 Assets in Suspense .. .. .. .. 41 2 10 .. 2 15 2 .. .. .. .. 43 18 0 Cash in Consolidated Fund Deposits Account .. .. 1,691 16 7 .. .. .. .. 775 9 0 .. 2,467 5 7 Excess of expenditure over income .. .. .. 11,969 12 11 75,596 18 0 17,239 7 10 7,276 9 4 9,393 15 4 2,690 8 2 2,715 14 9 2,876 18 2 129,759 4 6 15,547 9 3 115,259 6 6 25,718 6 7 16,932 5 4 10,560 19 1 4,081 8 11 4,883 14 8 3,930 1 4 196,913 11 8

B.—l [PT. IV], SUP. TO 1938.

SMALL FARMS SCHEME. Revenue Account foe the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Interest on capital provided from the Public Works Rents receivable .. .. .. .. 6,273 12 11 Fund .. .. .. .. .. 30,677 13 8 Interest receivable on— £ s. d. Rent payable .. .. .. .. 2,217 910 Current Account .. .. 6,053 5 6 Administration and travelling expenses .. .. 113 5 8 Instalment mortgage .. .. 4,607 9 6 Rebates .. .. .. .. .. 050 Share-milkers'loans .. .. 2,010 4 5 Remissions under Land Act, 1924: Interest . . 20 19 5 Miscellaneous advances .. 4 4 5 Remissions under Mortgagors and Lessees Relief 12,675 3 10 Act: Interest .. .. .. .. 49 7 8 Rebates on superphosphates .. .. .. 213 0 4 Losses on realization of advances to small-farm Surplus on disposal of properties .. . . 367 3 10 occupiers .. .. .. .. .. 7,427 19 5 Interest on development expenditure recouped .. 1,719 4 1 Deficit on disposal of properties .. .. 1,566 17 8 Compensation for injuries recovered .. .. 11 0 1 Balance: Loss for year carried down .. .. 20,814 13 3 £42,073 18 4 £42,073 18 4 Balance— £ s. d. £ s . d. Loss brought forward from 31st March, 1937 .. 35,254 5 5 Balance: Loss to 31st March, 1938 .. .. 56,068 18 8 Loss brought down .. .. .. 20,814 13 3 £56,068 18 8 £56,068 18 8 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Land — £ s. d. £ s. d. Public Works Fund. . .. 888,873 18 3 Leased .. .. .. 51,220 11 3 Employment Promotion Fund 257,750 2 9 Unleased .. .. .. 151,535 15 0 Consolidated Fund .. .. 248,637 11 2 202,756 6 3 Land donated .. .. 1,61500 Development expenditure on 1,396,876 12 2 : landLoan from Employment Promotion Fund 6,320 18 9 Public Works Fund .. 405,825 15 2 Dairy shares: Capital Account .. 141 11 1 Consolidated Fund .. .. 248,637 11 2 Crown Lands Account: Land Employment Promotion Fund 257,750 2 9 set aside for— " Smallfarms .. .. 18,643 4 4 912,213 9 1 Rent accrued .. .. 143 11 5 Interest on expenditure on blocks 18,786 15 9 being developed .. .. 65,909 10 3 National Endowment Account: 978 122 19 4 Land set aside for— Live-stock and chattels .. .. 70,010 13 2 Smallfarms .. .. 5,152 3 5 Dairy shares.. .. .. .. 141 11 1 Rent accrued .. .. 11 18 2 Advances to small-farm occu5,164 1 7 piers— Sundry creditors— Current Account — Rent .. .. .. 491 16 10 Improvements .. .. 86,840 18 3 Departmental .. .. 4,151 12 6 Stock and chattels .. 25,680 510 Miscellaneous .. .. 714 6 4 Instalment mortgage .. 86,926 15 9 5,357 15 8 Miscellaneous .. .. 55 6 8 Payments in advance — 199,503 6 6 Rent . . .. .. 48 9 4 Advances under share-milkers' agreements 32,774 3 8 Principal instalments— Realization Account: Properties in course of Instalment mortgage .. 71 4 10 realization.. .. .. .. 20,437 18 9 Share-milkers'loans .. 203 11 7 Sundry debtors — Interest— Rent owing by small-farms Share-milkers'loans .. 016 0 occupiers .. .. 7,932 18 0 Current Account .. .. 310 2 Principal instalments— Instalment mortgage .. 428 19 8 Instalment mortgage .. 519 3 0 784 1 7 Share-milkers'loans .. 3,824 14 2 Accrued interest on expenditure on blocks being Interest— developed .. .. .. 65,142 511 Instalment mortgage .. 1,285 10 10 Rent Adjustment Account .. .. 476 12 0 Current Account .. .. 5,027 2 I Writings-off in Suspense .. .. 8,596 11 2 Share-milkers'loans .. 1,220 7 5 Reserve Account (subsidy from Consolidated Departmental .. .. 3,654 410 Fund not yet allocated to blocks) .. 22 ,796 16 2 Miscellaneous .. .. 364 3 3 Treasury Adjustment Account .. .. 63,789 5 3 23,828 3 7 Interest, Adjustment Account .. .. 1,582 16 4 Losses in Suspense Account .. .. 8,596 11 2 Capital reductions under Mortgagors and Lessees Relief Act.. .. .. .. 409 18 7 Revenue Account: Balance carried forward 56,068 18 8 £1,594,233 7 1 £1,594,233 7 1 Note. —Profits from farming operations on blocks under development are not included in the Revenue Account pending the result of tile final realization of the blocks, and only in the case of blocks which have reached a certain stage of development has credit been taken for interest on expenditure recouped. Natural increase of stock has not been brought in as an asset in the Balance-sheet. W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. The following comments are appended : (1) The account does not bear a charge for the cost of expenses incurred by departments administering the scheme other than a reduced charge for the supervision of the erection of cottages and milking-sheds ; (2) in connection with certain properties the development expenditure appears to exceed the value of the realizable assets. —J. H. Fowler, Controller and Auditor-General.

131

B. —1 [PT. IV], Sup. TO 1938.

STAMP DUTIES DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Freight and cartage .. .. 34 15 11 Death duty .. .. .. .. 1,554,338 011 Office equipment .. .. .. .. 118 22 Duty on instruments .. .. .. 392,081 18 3 Postage and telephones .. .. .. 1,312 2 9 Fines and penalties . . .. .. 1,916 12 10 Valuation fees .. .. •. •. 340 5 8 Adhesive stamps .. .. .. • • 152,401 12 0 Advertising .. .. .. .. 129 15 2 Impressed stamps .. .. .. 229,707 II 8 Travelling and transfer fees .. .. 964 4 8 Miscellaneous receipts .. .. .. 123 16 9 Fuel, light, and cleaning .. .. .. 632 110 Licenses to companies .. .. .. 88,128 11 2 Law-costs .. .. .. .. 284 18 0 Gift duty .. .. .. • • 105,598 3 11 Rent .. .. ■■ •• •• 2,530 5 2 Amusements-tax .. .. .. .. 99,180 16 3 Salaries .. .. .. .. .. 26,259 710 Overseas passenger duty .. .. .. 34,017 19 2 Interest on succession duty (refund) .. .. 15 5 3 Racing revenue .. .. .. ■■ 549,117 0 9 Cost of stamp printing .. .. .. 1,568 7 7 Sharebrokers' licenses .. .. .. 2,092 0 6 Stamping-machine (maintenance) .. .. 19 14 2 Mortgagees'indemnity fees .. .. 1,925 8 0 Printing and stationery .. .. .. 1,333 13 11 Lottery duty .. .. .. •. 23,060 10 6 Typewriters (maintenance) .. .. .. 81 8 2 Recovery on account of expenditure of previous Miscellaneous expenses .. .. .. 31 15 6 years .. .. .. • • • ■ 14 6 0 Refund, totalizator-tax .. .. .. 51,991 17 3 Depreciation .. .. .. .. 914 6 8 Grant to officer in lieu of retirement allowance 97 5 10 Compensation under Workers' Compensation Act 515 19 10 Overtime and meal allowances .. .. 42 8 1 Loss on equipment disposed of .. .. 7 13 9 Balance carried down .. .. .. 3,144,478 13 6 £3,233,704 8 8 £3,233,704 8 8 £ s. d. £ s. d. Interest on capital .. .. .. 177 3 6 Balance brought down .. .. .. 3,144,478 13 6 Balance, excess of income over expenditure .. 3,144,301 10 0 £3,144,478 13 6 £3,144,478 13 6 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. •• 4,322 13 4 Furniture .. .. •• 658 1 5 Creditors— Mechanical appliances .. .. .. 70 4 0 Sundry .. .. .. •• 260 5 10 Machinery .. .. .. .. 3,419 7 11 Departmental .. .. 1,017 6 7 Library .. .. .. 175 0 0 For refunds— Debtors— Refunds .. .. •• •• 4,092 310 Sundry .. .. .. •• 362,040 14 0 Departmental .. .. .. 1,047 18 3 Departmental .. .. .. .. 7,595 0 6 Reserves Deposit Accounts .. .. .. • • 148 8 5 Accrued penalty .. .. •• 10,679 4 9 Treasury Adjustment Account .. .. 2,791,762 14 9 Sundry depositors .. .. . • 148 8 5 Excess of income over expenditure .. .. 3,144,301 10 0 £3,165,869 11 0 £3,165,869 11 0 P. G. Pearce, Commissioner of Stamp Duties. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Eowler, Controller and Auditor-General.

132

STATE FOREST SERVICE. Summary of Plantation Operations to 31st March, 1938.

B.—l [PT. IV], SUP. TO 1938. i

Note. £ s. d Main Balance-sheet: Plantations .. .. .. . . .. 4 643 737 g 2 £ s. d. Value of buildings, &c., above .. .. .. .. 303,743 4 8 Debt on planted area .. .. .. .. 4 340 044 1 6 — 4,643,787 6 2

133

Expenditure. Receipts. Plantation. Compound ! ~ ' d Z~ _£«» W nlntl t0 Date ' Expenditure. Trees. compounded. Total. Revenue. Interest on Total ' perAcre. tion. I . . I 1 | ! J PropBrty- j Noeih Island. £ s. d. £ s. d. £ g. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d £ s d Acres £ a d Years Maramarua .. 67,728 12 8 23,424 14 4 7,784 7 3 4,135 10 10 1,592 9 9 2,290 1 4 106,955 16 2 320 7 1 62 8 5 8,406 16 7 98,166 4 1 106 955 16 2 12 973 7 11 4 10 Riverhead .. 63,706 2 11 23,197 16 0 9,197 14 1 8,061 12 0 3,139 11 8 1,492 6 5 108,795 3 1 1,212 19 0 209 17 0 6,967 4 2 100,405 2 11 108'795 3 1 ll'647 8 12 5 12 Tairua . .. 71,694 3 9 19,516 6 5 13,157 11 5 15,854 0 2 3,434 16 6 1,712 19 1 125,369 17 4 559 12 5 88 14 0 13,978 4 11 110.743 6 0 125,369 17 4 11 '617 9 10 8 9 Puhipuhi .. 15,247 4 0 9,180 7 3 2,150 8 9 710 3 5 702 12 10 417 4 7 28,408 0 10 543 8 10 196 3 10 1,046 5 6 26,622 2 8 28 408 0 10 l'271 20 18 11 20 Kaingaroa .. 539,878 12 2 230,122 6 6117,478 13 6149,104 5 2 91,760 4 0 61,533 14 101,189,877 16 2 4,962 17 10 1,717 2 9 63,083 18 1 1,120,113 17 61,189,877 16 2 283*754 3 11 11 27 Kotoenu .. 5,765 17 4 .. 635 3 4 301 16 0 .. .. 6,702 16 8 213 11 3 .. 3 590 3 9 2 899 i 8 6 70-7 lfi 8 '9")7 19 ± s 1 Waiotapu .. 130,217 18 4 160,232 13 9 4,568 3 3 25,906 0 6 59,034 11 0 6,312 17 9 386,272 4 7 3,018 16 10 1,502 10 1 17 0 373'3ol 0 8 386'272 4 7 7 387 50 10 8 40 Whakarewarewa . . 166,444 17 9 196,376 5 11 3,474 14 4 23,375 18 3 50,786 4 11 8,595 13 1 449,053 14 3 10,097 10 8 5,727 14 7 7 905 9 0 425 323 0 0 449' 053 14 3 8 505 50 0 2 39 Kanoi .. .. 75,684 4 9 24,786 9 7 20,954 9 2 18,977 10 4 5,304 10 10 5,171 4 10 9 6 1J23 7 5 345 0 8 13 8 7 9 lit 878 t 6 18,'664 7 2 9 12 South Island. Golden Downs .. 123,281 16 11 28,290 8 3 31,991 11 10 41,128 11 8 9,895 9 2 9,486 4 5 244,074 2 3 1,368 0 2 228 14 8 23,402 8 3 219 074 19 2 244 074 2 3 20 310 10 15 8 11 Westland .. 29,523 0 6 8,508 14 2 2,030 12 6 10,314 9 2 2,502 14 0 251 3 1 53,130 13 5 113 18 7 9 4 2 1 351 12 5 51 655 18 3 53 130 13 5 3 129 16 10 3 15 Balmoral .. 138,799 19 7 68,533 12 0 19,267 11 1 37,686 18 2 25,233 6 6 12,541 19 10 302,063 7 2 6,316 13 ] 1,665 12 4 13 778 18 5 3 4 302 063 7 2 l?ll 3 21 Eyrewell .. 99,823 13 3 30,396 9 8 16,786 4 6 17,891 15 7 6,964 18 8 13,135 4 2 184 998 5 10 619 1 0 86 17 2 13 538 13 10 170! 753 13 10 184 998 5 10 19 109 8 18 9 10 Hanmer Springs .. 138,026 2 4 104,148 0 2 12,940 1 7 23,367 5 3 29,280 18 9 15,440 9 3 323,202 17 4 7,480 111 3,133 18 7 13 107 16 7 299 481 0 3 323 202 17 4 8 160" 36 14 0 36 Hue Mountains .. 57,683 19 5 22,041 3 8 6,890 19 3 16,752 3 0 9,188 9 9 1,228 9 0 4 1 1,088 9 9 279 1 4 9 612 9 3 102 805 3 9 113 785 I 1 9 590 10 14 5 13 Conical Hills .. 109,748 0 10 104,935 5 10 18,883 9 7 23,101 7 1 45,116 7 4 13,985 15 1 315,770 5 9 5,780 14 6 5,532 19 9 44,178 19 8 26o'277 11 10 315'770 5 9 4'385 59 7 4 35 Green vale-Dusky 98,283 19 4 87,357 1 5 18,567 0 3 29,185 9 8 42,965 17 9 9,104 11 3 285,463 19 8 5,507 3 11 1,563 13 0 331568 5 10 244,824 16 11 285'463 19 8 4 873 50 4 10 39 n " ■ •• 44,555 12 3 12 7 5,134 16 2 27,451 17 9 40,763 1 8 4,678 12 2 164,661 12 7 1,929 19 9 728 0 7 5,503 10 10 156 500 1 5 164'661 12 7 3 337 46 18 0 38 Pebbly Hills .. 24,150 1 6 4,536 0 9 7,030 2 8 12,128 13 0 3,592 2 6 1,495 16 9 17 2 359 7 10 54 18 1 S 8 4 46!579 2 11 17 2 I.'III to 7 5 7 Experimental Stations. Waipoua .. 5,539 19 9 595 5 6 6,259 6 10 457 12 0 88 1 11 46 17 1 12,987 3 1 1 14 6 0 1 6 2 703 18 9 10 281 8 4 12 987 3 1 1 635 6 5 9 4 Dumgree .. 16,367 15 9 24,576 12 8 231 8 10 4,007 12 11 10,397 11 6 10,937 0 5 66,518 2 1 4,580 5 9 4,637 16 2 327 7 6 56'972 12 8 66 518 2 1 349 166 12 0 35 Galloway " 19 10 9 ° ° 'o O ? 7 " W a U ° 17 8 0 7 5 4,046 18 4 20J33 U 5 24 |301 14 10 3,H6 6 9 M _. Y '' 4 9 . . 16 0 0 24 7 7 0 12 7 217 4 9| .. . . 8 3 6 209 1 917 4. Q 9 in/i in 7 22 Gimmerburn .. 3,621 0 6 8,465 3 4 .. 3,288 0 0 8,818 4 1 964 1 2 25,156 9 lj 2,994 15 4 3,028 17 6 65 0 0 19 067 16 3 25 156 9 1 93205 0 7 37 Ramcliff .. 2,309 1 9 1,867 13 8 .. 15 5 2 5 10 2 2,599 2 7 6 796 13 4 11 14 0 36 5 2 153 8 4 6 595 5 10 6 796 13 I 180 36 12 1 36 Ingwor • 2 32 16 8 622 0 9 " 63 °° 162 3 3 14 1 10 M** 13 7 127 0 0 .. 7 12 0 6 '994 1 K 11 7 11 90 7 5 11 ijongwood .. 3- 16 8 .. .. .. .. .. 32 16 8 .. .. 32 16 8 32 16 8 Omarama .. 70 0 0 . . .. .. .. . . 70 0 0 . . .. 70 0 0 !! 70 0 0 " lapanui .. 5,095 19 8 799 19 10 237 1 4 .. .. 124 16 5 6,257 17 3 716 4 10 71 19 8 2,738 3 6 2,731 9 3 6,257 17 3 195 14 0 2 5 2,044.474 4 71,226,125 7 4333,888 18 0496,604 8 10451,210 0 9183,560 19 04,735,863 18 6 61,168 13 1130,907 18 5303,743 4 84,340,044 1 6 4,735,863 18 6 461,385 ~ T"

B. —1 [PT. IV], SUP. TO 1938.

Nursery Balance-sheet as at 31st March, 1938.

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for Year ended 31st March, 1938.

134

Dr. Or. stnoira nf Trees Purchase o< i I ! Stocks ol Nursery. Seeds Stores „ Seed « aild . Operational Interest Bents 9 1 Sale of Trees and Seed T „ a m Trees, Seeds, and Seed-beds transfer of Expenses and Depreciation. and ! Total. and Trees and transferred to Ar urse ry and stores Total. asatlstAprU, Tre £ 3 h -er 0m Land Rental. i Grazing. Seed. Plantations, 4c. Nursery ' at 31st March, 1937 ' Regions. £ s d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Kainearoa 2 536 X0 10 224 2 9 3,681 9 2 12 18 3 56 3 31,202 13 8 7,713 17 11 .. 2,177 7 6 1,634 1 6 .. 3,902 8 11 7,713 17 11 Rotorua 3,352 4 01.848 12 8 3,193 17 10 318 8 9 307 5 1 37 5 9 9,057 14 1 108 3 8 71 9 0 1,677 9 9 .. 7,200 11 8 9,057 14 1 Rotoehu .. . ■ ■. 91 8 6 505 13 3 .. .. .. 597 1 9 .. . . . . .. 597 1 9 597 1 9 Karioi ' 1,004 18 3 32 1 3 590 4 9 2 11 2 46 15 2 .. 1,676 10 7 .. .. 720 17 0 .. 955 13 7 1,676 10 7 Golden Downs " .. 3,717 2 10 110 4 6 3,118 18 1 128 6 0 174 15 10 .. 7,249 7 3 .. 12 2 9 2,895 11 0 .. 4,341 13 6 7,249 7 3 Westland 37 10 0 .. 49 17 10 289 10 5 . . . . 376 18 3 40 4 2 . . . . 299 4 1 37 10 0 376 18 3 Hanmer Springs !! .. 667 4 3 23 2 6 904 13 9 4 3 0 32 13 5 .. 1,631 16 11 .. 11 1 3 985 11 6 4 19 9 630 4 5 1,631 16 11 11,315 10 2 2,329 12 212,044 14 8 755 17 7 617 12 91,239 19 528,303 6 9 148 7 102,272 0 6 7,913 10 9 304 3 1017,665 3 1028,303 6 9

Liabilities. \ Assets. cS ! Ca P itaL Total - Arboretum Buildings. I Formation, j Fences. Seed Frames, D ep|toental Stc^^ ' Total. | I I I I I £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Riverhead 1,037 3 9 1,037 3 9 12 2 0 468 10 8 54 2 6 104 4 5 199 17 2 .. 3 0 0195 7 0 .. .. 1,037 3 9 Kaingaroa .. 0 17 9 4,048 13 6 4,049 11 3 .. 108 14 6 .. 37 4 10 .. .. .. 1 3 0 3,902 8 11 4,049 11 3 Rotorua .. 17 9 7 10,923 8 7 10,940 18 2 .. 1,644 8 91,066 10 0 65 9 4 14 13 1 .. .. 141 15 0 807 10 4 7,200 11 810,940 18 2 Rotoehu . . 0 5 8 811 10 7 811 16 3 . . .. 178 14 6 .. .. . . .. .. 36 0 0 597 1 9 811 16 3 Karioi .. .. 997 10 0 997 10 0 .. • • .. .. 41 16 5 .. .. 955 13 7 997 10 0 Golden Downs . .. 4,380 10 8 4,380 10 8 .. 2 0 0 .. .. 5 0 0 16 18 5 .. 14 18 9 4,341 13 6 4,380 10 8 Westland .. .. 2,485 10 3 2,485 10 3 .. 1,010 19 61,158 13 6 169 6 0 109 1 3 .. .. .. .. 37 10 0 2,485 10 3 Hanmer Springs .. .. 635 7 5 635 7 5 .. .. .. .. .. .. •• 5 3 0 630 4 5 635 7 5 18 13 0 25,319 14 925,338 7 9 12 2 0 3,125 18 112,566 15 0 338 19 9 365 16 4 58 14 10 3 0 0337 2 0 864 15 1 17,665 3 1025,338 7 9

B.—l [PT. IV], SUP. TO 1938.

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1938. General Revenue Account. Expenditure. Income. Salaries and contributions to Public Service £ s. d. Timber— ' £ s d £ s d Superannuation Fund .. .. .. 14,635 1 5 Royalties .. .. .. 7,663 4 l' General management of indigenous Sales .. .. 89'448 13 9 forests— £ g. d. Trespass .. .. .. 577 7 2 Postages, cables, stationery, &c. 1,110 17 11 97 ggg 5 0 Payments to other Departments Leases— for services rendered .. 161 3 9 Grazing .. .. .. 1,528 3 9 Forest reconnaissance, timber Sawmill sites .. . '147 12 0 cruising, &c. .. .. 11,734 10 6 Industrial .. " ' 309 2 8 Legal expenses, &c. .. .. 118 3 9 Miscellaneous .. .. 683 1 6 Office rent, heating, lighting, 2 667 19 11 and cleaning .. .. 434 8 11 Permits, miscellaneous .. .. .. ' 23 5 10 Transportation expenses and License and transfer fees .. .. .. 361 11 0 upkeep of motor-vehicles .. 1,539 0 9 Fees for inspections .. .. .. 2,366 19 8 Travelling and transfer and Rents of departmental houses .. .. ' 253 4 8 removal expenses . . . . 1,892 4 2 Kauri-gum collection .. .. .. 133 19 0 Maintenance of buildings and Administration expenses (Forests Amendment departmental property .. 1,821 19 2 Act, 1926) .. .. .. .. 1,044 14 5 18,812 8 11 Miscellaneous revenue .. .. .. 132 16 9 Forest-fire prevention— Communication and control, locomotion and travelling expenses .. .. .. 240 311 Fire-fighting wages .. .. 1,103 18 0 1,344 1 11 Educational— Photographic records and materials .. .. 104 4 5 Preparation of service bulletins, &e. .. .. .. 3 4 5 107 8 10 Forest research— Silvicultural-management studies and timber-products testing .. 301 10 1 Travelling expenses and allowances .. .. .. .. 237 2 1 Afforestation— Travelling-expenses .. .. 9 14 9 Tree-seed operations .. 96 8 11 Work for other Departments .. 11 5 3 117 8 II Miscellaneous— Annual rental, Otanewainuku 74 0 0 Rebates of royalty on timber exported .. .. 12 18 11 Compassionate grant .. 16 7 6 Refund on timber exported to Great Britain .. .. 12 17 3 Unauthorized .. .. 5 4 9 121 8 5 Depreciation .. .. .. .. 1,627 9 11 Balance carried forward .. .. .. 67,369 15 9 £104,673 16 3 £104,673 16 3 Allocation of Revenue Account. Consolidated Fund— £ s. d. £ s. d. £ s . d. National Endowment Account Balance from General Revenue Account .. 67,369 15 9 revenue (Forests Act, section 39(2)) .. .. .. 18,712 6 6 Local Bodies (fifths of revenue), (Finance Act, 1924, section 17) 16,403 11 0 General Reserve Account (Indigenous Forests) .. .. 32,253 18 3 67,369 15 9 £67,369 15 9 £67,369 15 9 Nurseries and Plantations. T , £ s. d. £ s. d. Interest on loans .. .. .. .. 81,856 011 Interest on nurseries and plantations .. .. 174,131 13 8 Free issue of trees to local bodies, &c. .. .. 339 4 7 Land rental .. .. .. .. 12,975 I 6 Trees and seed destroyed .. .. .. 143 0 6 Profit on Rotorua Nursery .. .. .. 1,239 19 5 Loss on Westland Nursery .. .. .. 299 4 1 Loss on Hanmer Nursery .. .. . . 4 19 9 General Reserve Account (afforestation) .. 105,704 4 9 £188,346 14 7 , £188,346 14 7

135

B. —1 [PT. IV], SUP. TO 1938.

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT—continued. Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 35,849,694 16 4 Land .. .. .. .. .. 1,158,166 8 1 Loans— Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock issued— Forest improvements— £ s. d. Rate of Demarcation .. .. 2,093 2 5 Interest. Amount of Loan- Roads, tracks, and fences 21,445 8 5 Per Cent. £ s - d - £ s. d. Protection improvements 236 14 11 6 iy U 9 3i 638,795 0 0 r> * * i * t 5 y 3| 125,000 0 0 Departmental property: Ina nAf\ a m digenous forests — 4 940,450 0 0 Buiklings .. .. 6,679 18 6 „ ~ .. 19 0 Field equipment .. 2,025 19 8 Advance from Consoh- Forest atlas .. .. 1,688 16 2 dated Fund at 4 per Office equipment .. 1,826 10 11 8" ' 3 4 Motor-vehicles .. 3,254 22 q j j•. * ' Telephone lines .. 222 6 2 Sundry creditors— i.-v n r-n t * Consolidated Fund Fire-fighting equipment 157 1 4 Consolidated i und Reference library .. 1,095 9 9 lor loans redeemed on ~, , , . „ conversion Photographic equipment 32 18 8 conversion .. 136,133 14 5 Forest exhibits .. 38 3 8 or in eres pai .. 372,336 14 4 Forest-ecology equipment 17 5 5 For interest accrued .. 21,595 14 5 Forest-entomology equipFor national-endowment ment | 84 10 10 revenue .. .. 22,712 6 6 Timber-testing equipment 599 15 4 On open accounts- Silvicultural-management Departmental creditors 981 16 0 equipment .. .. 19 9 10 Sundry creditors .. 10,6511110 Saleable publications .. 198 8 2 D n , 564,411 17 6 Miscellaneous .. .. 216 9 1 Reserves: General reserve— ,R, r _ r Indigenous forests .. 649,962 19 8 Sund debtors _ Afforestation .. .. 700,337 13 1 Departmental.. .. 6,598 17 8 Liability for- 1,350,300 12 9 Sundry .. .. 98 ,252 H 4 Amounts held in deposit 3,158 19 6 Nurseries and plantationsFixed deposits on contract 1,750 0 0 Nurseries .. .. 25,338 7 9 a. _ 4,908 19 6 Plantations .. .. 4,643,787 6 2 Wntings-off in Suspense 2,096 9 7 Tobacco scheme .. 3i4.34 6 4 Administration expenses not yet allocated .. 9,247 0 8 4,681,807 0 11 Experimental projects .. .. .. 9,667 9 4 Stocks of tree-seed .. .. .. 482 13 5 Utilization : Sawmill plant, creosoting plant, &c. .. .... .... 5,920 14 1 Deposit Accounts— Receiver-General's .. 2,381 7 6 Forest Clerk's .. .. 777 12 0 Fixed deposits on contracts .. .. 1,750 0 0 4,908 19 6 Cash in Public Account .. .. .. 92,891 7 6 Assets in Suspense .. .. .. 2,096 9 7 £40,130,914 18 0 £40,130,914 18 0 Note.—(l) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection, £1 per acre ; merchantable forests, £10 per acre ; accretions during the year have been brought into the accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest, less returns compounded. (3) The liability for advances from the Consolidated Fund is fixed by section 21 of the Finance Act, 1926, and section 3 of the Finance Act, 1927, at £104,250. £87,405 3s. 4d. only is shown as a liability of this account, £16,844 16s. Bd., representing the expenditure on sand-dune reclamation, having been transferred without statutory authority to the Crown Lands Account. A. D. McGavock, Director of Forestry. W. J. C. Kjnlock. A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —J. H. Fowlek, Controller and Auditor-General.

136

B.—l [PT. IV], SUP. TO 1938.

TARANAKI MAORI TRUST BOARD. Statement of Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. Payments. Balance as at 31st March, 1937 .. .. .. 462 1 7 Grants — Compensation grant .. .. .. .. 5,000 0 0 Marae— Sir Maui Pomare Memorial: Government grant .. 500 0 0 (a) Renovation — £ s. d. £ s. d. £ s. d. Investment: Reserve for depreciation .. . . 813 2 Kaipakopako Pa .. 15 711 Sundry-— £ s. d. Ohangai Pa—Mere-Motor-truck sale .. .. .. 224 14 3 mere .. .. 10 15 0 Allowance on cheques .. .. 17 0 Parihaka Pa .. 122 11 3 W. Wakarua .. .. . . 12 0 0 Carved meetingOhangai Pa .. .. .. 9 0 0 house .. 144 13 8 247 1 3 Puniho Pa . . 214 8 11 Manukorihi Pa .. 118 17 2 626 13 11 (6) Miscellaneous— Ihupuku Pa . . 375 6 2 Kaipakopako Pa .. 214 8 2 Ohangai Pa .. 112 6 Parihaka Pa .. 177 4 2 Waitara celebrations .. 1,896 4 1 2,674 5 1 3,300 19 0 Medical: Health— Hospitals .. .. 300 0 0 Nurses .. .. 62 10 0 362 10 Special— Turuturu-Mokai .. 50 0 0 Haddon Memorial .. 10 0 0 Ngaruawahia c e1 e b r a - tions .. .. 150 2 6 210 2 6 General: District Committees — Ngarauru .. .. 52 4 4 Ngatiruanui .. 71 14 0 Ngaruahine .. 100 0 0 Taranaki .. .. 105 2 0 Te Atiawa .. 50 0 0 379 0 4 4,252 11 10 Administration of the Board — (a) Member's allowances and expenses .. 79 17 0 (b) Secretary's salary .. 225 15 0 305 12 0 (c) Office — Petty cash .. 99 18 5 Rent and rates .. 32 10 0 Telephone, Post-office box, tolls .. 13 3 2 Telegrams .. 1 10 2 Stationery .. 15 12 9 Power-consumption 10 18 5 Audit fee .. .. 27 0 0 Travelling-expenses 13 5 5 Interest .. .. 19 10 3 Motor-truck .. 13 14 11 Rental fee.. .. 2 0 0 Honorarium .. 10 0 0 Sundries .. .. 5 6 0 Bank charges and interest .. 0 11 0 — 265 0 6 570 12 6 Credit balance .. .. .. .. 1,394 11 8 £6,217 16 0 £6,217 16 0

18 —B. 1 [PT. IV] SUP. to 1938.

137

B.—l [PT. IV], Sup. to 1938.

TARANAKI MAORI TRUST BOARD —continued. Statement of Income and Expenditure foe the Year ended 31st March, 1938. Expenditure. Income. „ £ s. d. Grants — r nnr . A n Marae-renovation— £ s. d. £ s. d. £ s. d. Compensation grant .. .. ~ .. 5,000 u u ParihakaPa .. .. 423 19 3 Interest .. .. .. .. " " i Waitara Carved House 12 8 1 Government grant: Sir Maui Pomare Memorial .. 500 0 0 436 7 4 Marae miscellaneous— Ihupuku Pa .. 0 10 0 Parihaka Pa .. 226 1 3 Kaipakopako Pa .. 214 8 2 Waitara celebrations 345 15 2 Tawhitinui Pa (Otakeho) .. .. 710 0 Kapuni .. 10 0 0 804 4 7 1,240 11 11 Special — Turuturu-Mokai .. .. 50 0 0 Haddon Memorial .. .. 10 0 0 Ngaruawahia celebrations .. 196 18 10 256 18 10 Medical: Health — Hospitals .. .. • • 300 0 0 Nurses .. .. .. 250 0 0 550 0 0 Board administration — 1. Members' allowances 48 0 0 2. Members' expenses 27 10 3 75 10 3 3. Secretary's salary .. .. 226 0 0 4. Office— (а) Wages.. .. 78 0 0 (б) Travelling - expenses .. 7 11 7 (c) Rent .. 32 10 0 (d) Insurance .. 015 11 (e) Stamps .. 3 7 11 (f) Stationery .. 0 7 1 (g) Power.. .. 10 13 10 (h) Depreciation .. 10 1 0 (i) Sundry .. 218 1 (j) Telegrams .. 3 4 1 (.k) Post-office box, telephone, tolls 24 2 7 (I) Audit fees .. 19 16 0 (■m) Bank charges .. 010 0 (n) Printing .. 27 1 8 (o) Honorarium .. 10 0 0 230 19 9 532 10 0 5. Motor-truck .. ■ • • • 21 0 11 Balance: Excess income over expenditure.. .. •• 2,898 18 5 £5,500 0 1 £5,500 0 1

138

B.—l [PT. IV], SUP. TO 1938.

TARANAKI MAORI TRUST BOARD—continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets, Grants — Compensation grant out-Marae-renovation— £ s. d. £ s. d. £ s. d. standing— £ s. d. £ s. d. £ s. d. Puniho Pa .. .. 285 11 1 Balance as at 31st ParihakaPa .. .. 301 8 0 March, 1937 ..3,000 0 0 Ihupuku Pa .. .. 016 3 Grant due 1937-38 ..5,000 0 0 Kai Iwi Pa .. .. 016 4 8,000 0 0 Manukorihi Pa.. .. 1113 Less grant paid during period .. 5,000 0 0 Meremere Pa .... 44 0 11 3 000 0 0 Oeo Pa .. ..0 4 6 Furniture and fittings— 634 8 4 Balance as at 31st £ s. d. Marae miscellaneous— March, 1937 .. 100 9 6 Kapuni .. 10 0 0 Less depreciation .. 10 1 0 TawhitinuiPa(Otakeho).. 710 0 90 8 6 Parihaka Pa .. 48 17 1 Plus additions .. .. 26 9 0 Waitara celebrations .. 54 18 10 116 17 6 121 5 11 Sundry debtors— Oeo Pa • • .. .. .. 0 4 6 755 14 3 Maori Purpose Board .. .. 25 0 0 Special: Ngaruawahia celebrations .. 46 16 4 West Coast Reserves Beneficiaries Health: Nurses .. .. .. 250 0 0 Association .. .. .. 159 10 9 District Committees .. .. 298 4 0 Bills receivable .. .. .. 88 8 6 1,350 14 7 Miscellaneous .. .. .. 0 16 Administration of the Board — 273 5 3 Reserve for depreciation .. .. 19 8 7 Cash balance— Sundry creditors .. .. .. 81 0 7 (a) In bank .. .. ..1,394 11 8 100 9 2 (b) In hand: Petty cash .. .. 319 1 Appropriation Account — j ggg jq g Balance as at 31st March, 1937 .. 434 0 5 Plus sundry adjustment .. .. 410 II Balance, Income and Expenditure Account .. .. .. 2,898 18 5 3,337 9 9 £4,788 13 6 £4,788 13 6 W. Wakabua, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, hereby certifies them to be correct, subject to the following comment and exception : Comment.—As Parliament has not provided in the Appropriations for payment of the compensation grant of £3,000, the item " Compensation grant outstanding, £3,000," should not be included in the Balance-sheet as an asset of the Board. Exception.—The Audit Office is unable to certify wholly to the expenditure of the Committees from grants made to them by the Board owing to the non-production at audit, in some instances, of the invoices and receipts necessary to verify the disbursements made from the grants. —J. H. Fowler, Controller and Auditor-General.

139

B. —I [FT. IV], SUP. TO 1938.

TRANSPORT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. General administration — £ s. d. £ s. d. £ s. d. s. . New office accommodation, Pees under Transport Licensing Act, Auckland.. .. ... 500 0 0 1931 .. .. •• 33,203 0 9 Advertising, books, newspapers 74 0.1 Fees under Motor-vehicles Act, 1924 209 12 0 Alterations to office and fittings 161 16 0 Q .. Office cleaning .. .. 41 3 5 Balance .. .. •• •• -3,028 Jo Miscellaneous expenses .. 4 16 9 Depreciation — Departmental library .. 5 11 3 Furniture and fittings .. 114 5 0 Mechanical office appliances .. 47 2 0 Fuel, light, power, and water .. 97 5 4 Maintenance mechanical office appliances . . .. 43 10 8 National Safety Council expenses 9 18 7 Overtime and meal allowances 159 19 1 Postages and telegrams .. 965 1 1 Printing and stationery .. 662 0 4 Rent .. .. •• 1,056 15 8 Road Transport Compensation Tribunal expenses .. .. 1,083 22 Safety propaganda .. .. 4,484 10 10 Salaries .. •• •• 14,261 6 3 Telephone rentals . . .. 226 1 0 Telephone calls .. .. 390 8 6 Telephone installations .. 53 3 6 Travelling-expenses .. .. 156 17 Bad debts written off .. 8 0 0 24,605 19 1 Expenses of Licensing Authorities — Advertising .. • • • • 513 11 8 Depreciation: Motor-cars .. 193 4 0 Travelling-allowances .. 477 11 5 Car-running expenses .. 522 10 8 Conference .. .. • • 49 16 8 Salaries .. • • • • 2,400 0 0 Services of Registrar of Motorvehicles .. .. . • 8 9 Travelling-allowances — Inspection of accounts .. 636 3 5 Secretaries ■ • • • 360 9 2 Vehicle authority holders .. 242 10 3 5,807 6 0 Vehicle-inspection — Brake-testing-machine repairs .. 5 0 9 Car-running expenses .. 1, 152 19 10 Depreciation — Brake-testing machines .. 17 0 4 Ramp .. • • • ■ 215 9 Motor-cars .. •• 231 11 6 Overalls and satchel! s .. 42 7 8 Printing and stationery .. 142 18 4 Purchase of other equipment .. 18 11 1 Salaries .. •• 5,611 22 Services of Public Works Department .. •• •• 2,197 3 8 Telephone — Rentals .. • • • • 64 2 6 Calls .. • ■ • • 91 7 6 Travelling-expenses .. .. 1,294 5 8 10,871 6 9 Traffic inspection— Car-running expenses .. 4,258 16 3 Depreciation— Motor-cars 1,583 010 Loadometers . ■ • • 42 11 0 First-aid equipment .. 1 13 8 Loud-speaker equipment .. 016 1 Sirens . . • • • • 2 18 7 Fees for first-aid instruction .. 12 6 Loud-speaker: Maintenance .. 012 0 Maintenance of other equipment 16 17 0 Printing and stationery . . 61 4 5 Purchase of other equipment .. 78 6 3 Salaries .. • • ■ • 6>062 14 4 Telephone— Rentals 64 19 5 Calls . • • • • • 134 19 6 Installations .. ■ • 30 8 3 Translation fees and witness expenses .. • • • • 37 0 2 Travelling-expenses .. • • 629 1 11 Uniforms 729 11 0 — 13,736 13 2 Civil engineering— Accident statistics . . . • 300 0 0 Printing and stationery . • 83 3 10 Salaries . • • ■ • • 932 4 11 Travelling-expenses .. .. 104 8 6 £56,441 2 3 £56,441 2 3 £ s. d. £ s. d. Balance .. •• •• •• •• 23,028 9 6 Balance .. .. .. .. .. 23,352 2 6 Interest on capital ~ . ■ • • • • 323 13 0 £23,352 2 6 £23,352 2 6

140

B. —1 [PT. IV], SUP. TO 1938.

TRANSPORT DEPARTMENT—continued. Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. Capital as at 31st March, 1938 .. .. 12,957 11 3 Brake-testing machines .. .. .. 299 12 1 Fees under Transport Licensing Act, 1931, received First-aid equipment .. .. .. .. 62 4 4 in advance .. .. .. .. 449 1 9 Forms and stationery on hand .. .. 600 0 0 Sundry creditors — £ s. d. Furniture and fittings . . .. .. 1,692 9 2 Departmental .. .. 1,738 11 11 Library .. .. .. .. .. 83 22 Other .. .. .. 1,702 13 2 Loadometers .. .. .. .. 1,659 9 0 3,441 5 1 Loud-speaker equipment .. .. .. 23 6 11 Writings-off reserve .. .. .. .. 217 17 4 Mechanical office appliances .. .. .. 424 0 4 Treasury Adjustment Account .. .. 22,144 16 2 Motor-cars .. .. .. .. .. 8,466 18 4 Ramp for vehicle inspection .. .. .. 44 11 9 Sirens .. .. .. .. .. 201 17 2 Stamps on hand .. .. .. .. 3 18 7 Sundry debtors — £ s. d. Departmental ... .. 128 2 6 Other .. .. .. 1,940 16 0 2,068 18 6 Sundry payments in advance .. .. .. 10 3 5 Assets in Suspense . . .. .. . . 217 17 4 Income and Expenditure Account .. .. 23,352 2 6 £39,210 11 7 £39,210 11 7 G. L. Laurenson, Commissioner of Transport. F. A. Davis, A.R.A.N.Z., A.A.1.5., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Deputy Controller and Auditor-General.

VALUATION DEPARTMENT. Income and Expenditure Account foe the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Advertising, books, newspapers, and other publi- Fees charged for Valuers'reports .. .. 16,749 6 4 cations .. . . .. . . .. 208 3 3 Fees charged for certified copies of existing roll Assessment Court expenses .. .. .. 896 11 6 values .. .. .. .. .. 2,519 10 4 Depreciation on office furniture, requisites, maps, Contributions from — and motor-car .. .. .. .. 1,080 15 2 Local bodies .. .. .. .. 18,004 4 0 Fees to Valuers .. .. .. 17,490 010 Land and Income Tax Department .. .. 18,004 4 0 Freight, cartage, and transport charges .. .. 85 12 5 Realization of assets .. .. .. .. 10 6 5 Fuel, light, power, and water .. .. .. 23 8 11 Levying and collecting hospital rates in Sounds and Law-costs .. . . .. .. 770 Taupo Counties and in part Waiheke Island .. 185 0 0 Maps (maintenance) .. .. .. .. 664 18 6 Balance, exclusive of interest, carried down .. 14,779 11 10 Office expenses .. .. .. . ■ 313 15 1 Overtime and meal allowances .. .. 44 7 0 Payment to Post and Telegraph Department .. 100 0 0 Postages, telegrams, and rent of Post Office boxes 558 11 9 Printing and stationery .. .. . • 821 16 3 Rent .. .. .. .. 2,610 14 11 Salaries .. .. . • . • . • 38,352 15 6 Telephone services .. .. .. .. 536 1 1 Transfer and removal expenses .. .. 59 4 3 Travelling allowances and expenses .. .. 6,250 12 8 Typewriters: Repair's .. .. -.. 35 210 Contingencies .. .. .. .. 0 4 0 Grant to widow of officer (deceased) .. .. 112 0 0 £70,252 2 11 £70,252 2 11 £ s. d. £ s . d. Balance, exclusive of interest, brought down .. 14,779 11 10 Balance, after charging interest .. .. 15,484 13 7 Interest .. .. .. .. .. 705 1 9 £15,484 13 7 £15,484 13 7 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 17,786 16 2 Furniture and fittings .. . .. 778 0 8 Creditors — £ s. d. Mechanical appliances .. .. .. 518 19 10 Sundry .. .. .. 2,178 8 0 Motor-car .. .. .. .. .. 73 0 9 Departmental .. .. 140 16 11 Maps .. .. .. .. .. 16,416 14 11 —— 2,319 4 11 Stationery .. .. .. .. .. 819 10 2 Payments in advance .. .. .. 59 11 9 Debtors— £ s. d. Bad debts reserve .. .. .. .. 45 0 7 Local bodies .. .. 9,704 6 9 Suspense Account: Hospital and Charitable Land-tax .. .. .. 18,004 4 0 Institutions Act, 1926 .. .. .. 158 10 7 Sundry .. .. .. 1,154 10 0 Treasury Adjustment Account .. .. 44,519 19 0 Sundry, departmental .. 1,875 18 2 30,738 18 11 Deposits: Hospital and Charitable Institutions Act, 1926 . . . . .. .. 59 4 2 Excess of expenditure over income .. .. 15,484 13 7 £64,889 3 0 £64,889 3 0 W. Stewart, Valuer-General. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

141

E.—l [FT. IV], Sup. TO 1938.

WESTPORT HARBOUR ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. ci. Dredging .. .. .. 12,897 8 8 Special coal rate .. .. .. .. 21,288 19 5 Harbour-maintenance .. .. .. 4,658 14 9 Endowment revenue .. .. .. .. 14,214 0 8 Breakwater protective works .. .. .. 379 17 4 Port dues .. .. .. .. .. 4,263 3 4 Cape Foulwind Railway : Maintenance .. .. 254 18 4 Sale of surplus stores .. .. .. .. 20 0 4 Working-expenses of tug and launch .. .. 366 19 0 Hire of plant .. .. .. .. 294 15 10 Office administration (local) .. .. ■. 1,084 6 1 Bent .. .. .. .. .. 82 4 0 Endowments: Administration expenses .. 418 18 3 Subsidy from Employment Promotion Fund .. 957 5 4 Audit fees .. .. .. • ■ • • 24 10 0 Supervision of explosives magazine .. .. 75 12 0 Telephone services .. .. • • • • 62 15 2 Miscellaneous .. .. .. .. 10 16 4 Jompensation for accidents .. .. .. 1,074 2 7 Balance carried down .. .. .. 586 5 6 travelling-expenses .. .. .. • • 24 14 5 Compassionate allowance .. . ■ • - 47 0 0 Head office administration .. .. • • 600 0 0 Depreciation— £ s. d. Buildings .. ■ • • • 138 11 5 Dredge wharf, &c. .. .. 136 18 5 Dredges, launches, &c. .. 2,263 2 4 2,538 12 2 Interest on loans .. ■■ 17,360 6 0 £41,793 2 9 £41,793 2 9 £ s. d. £ s. d. Balance brought down .. .. • • 586 5 6 Transfer from General Reserve.. .. .. 7,056 5 8 Transfer to sinking fund .. .. .. 6,470 0 2 £7,056 5 8 £7,056 5 8 Balance-sheet as at 31st March:, 1938. Liabilities. Assets. Loan capital £ s ' Endowment lands— £ s. d. £ s. d. New Zealand Loans Act, 1932— Leased .. .. .. 36,965 410 3-per-cent. stock .. •• 237,558 16 6 Unleased .. .. .. 22,778 14 4 4-per-cent. debentures .. .. •• 6,411 15 3 59,743 19 2 5-per-cent. debentures .. .. •• 117,352 18 10 Breakwaters .. .. .. .. 344,332 15 3 Westport Harbour Act, 1920: 5-per-cent. Training-walls .. .. .. .. 102,998 0 0 debentures .. •• ■■ 8,250 19 6 Protective works and relief channel .. .. 17,384 9 0 Limestone quarry .. .. . . .. 128 0 0 369,574 10 1 Gridiron .. .. .. -. .. 1,449 7 0 Finance Act, 1932, section 16 .. •• 92,421 14 3 Dredge wharf 1,209 0 0 Martin's Island .. .. .. .. 700 0 0 461,996 4 4 Harbour buildings .. .. .. .. 2,263 6 0 Endowment capital .. .. •- 59,743 19 2 Dredges, tug" Mana," plant, &c. .. .. 15,397 18 11 Sinking Fund Reserve .. •• .. 206,814 16 1 Cape Foulwind Railway .. .. .. 8,250 19 6 General Reserve .. •• 1,426 6 7 Office furniture and fittings .. .. .. 10 710 Writing-off Reserve Account .. .. 19 6 2 Stock and stores .. .. .. .. 6,058 14 8 Payments in advance .. •• 463 13 1 Breakwater Repairs Suspense Account .. 2,539 2 8 Creditors £ s - d - Debtors— £ s. d. Accrued interest .. .. 1,132 18 3 Accrued revenue .. .. 4,638 0 4 Departmental .. •• 247 15 1 Departmental .. .. 223 16 9 Sundrv •• •• 996 1 5 Sundry .. .. .. 2,060 18 10 2,376 14 9 6,922 15 11 Treasury Adjustment Account .. .. 43,381 18 0 Sinking-fund investments .. .. 206,814 16 1 Writing-off Suspense Account.. .. .. 19 6 2 £776,222 18 2 £776,222 18 2 L. B. Campbell, Secretary. William C. Smith, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Deputy Controller and Auditor-General.

142

B.—l [PT. IV], SUP. TO 1938.

LANDS AND SURVEY DEPARTMENT. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Balance at Ist April, 1937 : Cash in Treasury Deposit Payments to Greymouth Technical High School .. 118 9 4 Account .. .. .. .. .. 127 10 9 Payments to Hokitika High School .. .. 118 9 5 Bents .. .. .. .. .. .. 311 2 0 Payments to Consolidated Fund under section 31, Education Beserves Act, 1928: Administration expenses .. .. .. .. .. 14 3 4 Balance at 31st March, 1938 : Cash in Treasury Deposit Account .. .. .. ... 187 8 8 £438 12 9 £438 12 9 Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ g . d. Administration expenses: Section 31, Education Accrued rents .. .. .. .. .. 312 011 Reserves Act, 1928 .. .. .. .. 15 11 1 Writings-off in Suspense .. .. .. .. 2 13 0 Balance carried down .. .. .. .. 293 16 10 £312 0 11 £312 0 11 £ s - d- £ s. d. Payments to Greymouth Technical High School .. 118 9 4 Balance from previous year .. .. .. 142 9 0 Payments to Hokitika High School .. .. 118 9 5 Balance brought down .. .. .. .. 293 16 10 Over appropriation of revenue in previous years .. 302 3 5 Balance carried down .. .. .. .. 102 16 4 £539 22 £539 % 2 Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. Land— £ s. d. £ s . d. Capital .. .. .. .. 5,367 14 2 Leased .. .. .. 5,929 15 0 Beserve Account: Rents diverted to Unleased .. .. .. 574 7 6 repayment of advances from Con- 6 504 2 6 solidated Fund .. .. 1,136 8 4 Sundry debtors for rent .. .. .. 63 13 4 6,504 2 6 Writings-off in Suspense .. .. .. 2 13 0 Sundry creditors : Bent paid in advance .. 117 6 Postponed rents .. .. .. .. 26 17 0 Departmental Creditors : Administration expenses 9 7 5 Cash : Treasury Deposit Account as at 31st March, Losses in Suspense .. .. .. .. 2 13 0 1938 .. .. .. .. . . 187 8 S Bents charged but not due .. .. .. 67 7 0 Bevenue Account: Balance carried forward .. 102 16 4 Sundry creditors: Miscellaneous .. .. 302 3 5 £6,887 10 10 £6,887 10 10 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. J. H. Fowler, Controller and Auditor-General.

143

B. —1 [PT. IV], SUP. TO 1938.

LANDS AND SURVEY DEPARTMENT —continued. NEW ZEALAND UNIVERSITY ENDOWMENT ACCOUNT (WESTLAND). Receipts and Payments Account for the Year ended 31st March, 1938. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, Administration expenses .. .. .. 5 12 10 i qq7 ' £ a. d. Balance in Treasury Deposit Account at 31st March, Gash 1,247 14 5 1938- " £ s. d. Investments .. .. .. 2,300 0 0 Cash 1,446 18 9 3,547 14 5 Investments .. .. .. 2,300 0 0 Rents ■ • 112 17 2 3,746 18 9 Interest on investments .. .. • • 92 0 0 £3,752 11 7 £3,752 11 7 Revenue Account for the Year ended 31st March, 1938. £))-. £ s. d. Cr. £ s. d. Administration expenses under section 4, Land Laws Accrued rent .. .. •. . ■ . • 104 3 3 Amendment Act, 1927 .. .. • ■ 5 12 10 Interest on investments .. .. .. 92 0 0 Balance transferred to Capital Account .. .. 190 10 5 £196 3 3 £196 3 3 Balance-sheet as at 31st March, 1938. Liabilities. Assets. Capital— £ s - <3. £ s. d. £ s - d. Balance at Ist April, 1937 .. 5,729 5 4 Land .. 2 ' l9 ® <> ° Transfer from Revenue Account .. 190 10 5 Sundry debtors for rent .. .. .. 1 19 0 5,919 15 9 Interest on investments accrued but not due .. 11 1 9 Rents paid in advance .. .. .. 915 0 Cash in Treasury Deposit Account— £ s. d. Rents due but not accrued .. .. 25 8 9 Cash .. .. .. 1,446 ® Investments .. .. 2,300 0 0 3,746 18 9 £5,954 19 6 £5,954 19 6 W. Robertson, Under-Secretary for Lands.. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

144

B. —I [PT. IV], SUP. TO 1938.

SURVEYS OF NATIVE LAND. Revenue Account for the Year ended 31st March, 1938. Dr. £ s. d. Or. £ s. d. Irrecoverable interest: Writings-off in Suspense .. 44 18 4 Interest on liens .. .. .. .. 5,393 4 8 Remissions of interest under section 503, Native Land Recovery of bad debt .. .. .. .. 37 10 1 Act, 1931 .. .. .. .. . . 99 2 3 Balance carried down .. .. . . .. 5,286 14 2 £5,430 14 9 £5,430 14 9 £ s. d. £ s. d. Interest on capital .. .. .. .. 5,513 12 3 Balance brought down .. .. .. 5,286 14 2 Loss for year carried forwa,rd .. . . .. 226 18 1 £5,513 12 3 £5,513 12 .3 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. 133,298 2 5 Liens .. .. .. .. .. 119,876 17 1 Sundry creditors: Miscellaneous .. .. 10 0 Interest on liens .. .. .. .. 85,851 8 6 Payments in advance — £ s. d. Suspense Account: Liens not yet established .. 3,181 3 7 On account principal .. 67 2 3 Sundry debtors: Miscellaneous . . .. 10 0 On account interest . . 54 13 3 Losses in Suspense .. .. .. .. 55 18 9 121 15 6 Liens written off in pursuance of Writings off in Suspense .. . . .. 55 18 9 parliamentary report, G.-7, Bth £ s. d. Treasury Adjustment Account .. .. 84,575 10 4 November, 1932 .. .. 43,859 I 0 Less received from Consolidated Fund .. .. 35,000 0 0 8,859 1 0 Revenue Account: Loss for year .. . . 226 18 1 £218,052 7 0 £218,052 7 0 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the. position as disclosed thereby. The following comment is appended : The remissions of interest pursuant to parliamentary paper G.-7, 1932, have been made without the authority of Parliament. —J. H. Fowleb, Controller and Auditor-General.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account fob the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Working-expenses .. •• 1,655,646 9 3 Postages .. .. .. .. 1,284,215 17 9 Depreciation (6) .. .. .. .. 27,076 0 1 Bents received .. .. .. .. 13,316 14 10 Private box and bag rents .. .. .. 29,22846 Rural-delivery fees .. .. .. 24,393 19 10 Money-order and postal-note commission .. 78,671 9 9 Miscellaneous revenue .. .. .. 174,068 2 6 Loss before charging interest on capital carried down .. .. .. .. .. 78,828 0 2 £1,682,722 9 4 £1,682,722 9 4 £ s. d. £ s. d. Loss brought down .. .. .. 78,828 0 2 Loss on year's working transferred to General Interest on capital (a) .. .. .. 74,173 10 5 Profit and Loss Account .. .. 153,001 10 7 £153,001 10 7 £153,001 10 7

19--B. I [PT. IV] SUP. TO 1938.

145

B.—l [PT. IV], SUP. TO 1938.

POST AND TELEGRAPH DEPARTMENT —continued. TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. .. 420,372 0 4 Revenue .. .. .. .. •• 323,713 14 3 Depreciation (b) .. .. .. .. 33,741 0 8 Miscellaneous .. .. .. .. 79,142 4 9 Rents received .. .. .. .. 1,099 10 5 Loss before charging interest on capital carried down .. .. .. .. .. 50,157 11 7 £454,113 1 0 £454,113 1 0 £ s. d. £ s. d. Loss brought down .. .. .. .. 50,157 11 7 Loss on year's working transferred to General Interest on capital (as) .. .. .. 27,208 13 7 Profit and Loss Account .. .. .. 77,366 5 2 £77,366 5 2 £77,366 5 2 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. .. 305,651 17 9 Revenue .. .. .. •• 641,352 710 Depreciation (6) .. .. .. .. 113,029 6 0 Rents received .. .. .. .. 3,683 5 11 Profit before charging interest on capital carried Miscellaneous .. .. .. .. 23,977 7 0 down .. .. .. .. .. 250,331 17 0 £669,013 0 9 £669,013 0 9 £ s. d. £ s. d. Interest on capital (a) .. .. .. 91,146 10 4 Profit brought down .. .. .. 250,331 17 0 Profit on year's working transferred to General Profit and Loss Account .. .. .. 159,185 6 8 £250,331 17 0 £250,331 17 0 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. .. 673,498 15 7 Telephone revenue .. .. .. 1,399,010 611 Depreciation (6) .. .. .. .. 369,342 2 6 Rents received .. .. .. .. 5,098 13 4 Profit before charging interest on capital carried Miscellaneous .. .. .. •• 70,308 13 4 down .. .. 431,576 15 6 £1,474,417 13 7 £1,474,417 13 7 £ s. d. £ s. d. Interest on capital (a) .. .. .. 341,336 1 0 Profit brought down .. .. .. 431,576 15 6 Profit on year's working transferred to General Profit and Loss Account .. .. .. 90,240 14 6 £431,576 15 6 £431,576 15 6 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. ■■ 14,819 3 3 Revenue on wireless traffic .. .. .. 6,610 010 Depreciation (b) .. .. . ■ . ■ 2,455 13 3 Loss before charging interest on capital carried down .. .. .. .. .. 10,664 15 8 £17,274 16 6 £17,274 16 6 £ s. d. £ s. d. Loss brought down .. . . •• •• 10,664 15 8 Loss on year's working transferred to General Profit Interest on capital (a) .. .. .. 2,101 17 7 and Loss Account .. .. .. .. 12,766 13 3 £12,766 13 3 £12,766 13 3

146

B.—l [PT. IV], SUP. TO 1938.

POST AND TELEGRAPH DEPARTMENT—continued. SERVICE GARAGE. Profit and Loss Account fob the Yeae ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Working-expense® .. .. .. .. 91,473 011 Revenue .. .. .. .. .. 114,609 1 4 Depreciation (6) .. .. .. .. 18,182 5 4 Profit before charging interest on capital carried down .. .. ~ .. .. 4,953 15 1 £114,609 1 4 £114,609 1 4 £ s. d. £ s. d. Interest on capital (a) .. .. .. 8,316 15 4 Profit brought down .. .. .. .. 4,953 15 1 Loss on year's working transferred to General Profit and Loss Account .. .. .. 3,36303 £8,316 15 4 £8,316 15 4 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31sT MARCH, 1938. Dr. £ s. d. Cr. £ s. d. Postal Branch: Loss .. .. .. 153,001 10 7 Toll Branch: Profit .. .. .. 159,185 6 8 Telegraph Branch: Loss .. .. .. 77,366 5 2 Telephone Branch: Profit .. .. .. 90,240 14 6 Wireless Branch: Loss .. .. .. 12,766 13 3 Service Garage : Loss .. .. .. 3,363 0 3 Net profit .. .. .. .. .. 2,928 11 11 £249,426 1 2 £249,426 1 2 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1938. Dr. £ s. d. Cr. £ s. d. Payment to Treasury .. .. .. 255,282 16 6 Balance .. .. .. .. .. 286,766 4 6 Expenditure chargeable against Profit and Loss General Profit and Loss Account .. .. 2,928 11 11 Accounts for previous years .. .. 22 8 4 Balance —■ (1) Post and Telegraph Act, 1928, section 95 (d) : Due £ s. d. to Consolidated Fund .. 2,928 11 11 (2) Retained by Post Office Account .. .. 31,460 19 8 34,389 11 7 £289,694 16 5 £289,694 16 5 SAVINGS-BANK BRANCH. Profit and Loss Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. £ s. d. Interest credited to depositors .. .. 1,668,256 911 Interest received .. 1,860,347 8 4 Management expenses .. .. .. 178,961 0 3 Plus interest accrued to Balance carried to Appropriation Account .. 66,981 19 5 31st March, 1938 .. 391,537 1 8 2,251,884 10 0 Less interest accrued to 31st March, 1937 .. 377,706 5 0 — 1,874,178 5 0 Sundry receipts .. .. .. 40,021 4 7 £1,914,199 9 7 £1,914,199 9 7 Appropriation Account for the Year ended 31st March, 1938. Dr. £ s. d. Cr. £ s. d. Savings-bank profits paid to Consolidated Fund 65,000 0 0 Balance brought forward .. .. .. 68,142 14 10 Balance carried forward .. .. .. 70,124 14 3 Profit and Loss Account .. .. .. 66,981 19 5 £135,124 14 3 £135,124 14 3 Balance-sheet of the New Zealand Post Office Savings-bank as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Balance at credit of depositors'accounts .. 63,196,040 0 4 Cash on hand and at bank .. .. 509,409 10 9 Letters of credit and other liabilities 34,523 6 6 Investments .. .. .. .. 63,578,764 17 11 Reserve Fund .. .. .. .. 1,172,622 1 6 Interest accrued on investments .. .. 391,537 1 8 Advances to Postmasters, &c., of stamps, &c. 1,468 8 9 Thrift stamps held by teachers .. .. 67 1 0 Advances for school savings-bank expenses .. 5,000 0 0 Profit and Loss Appropriation Account .. 70,124 14 3 £64,479,778 11 4 £64,479,778 II 4 P. Cutforth, A.R.A.N.Z., Director of Accounts. G. McNamara, Director-General, Post and Telegraph Department. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. J. H. Fowler, Controller and Auditor-General.

147

!>.- i [Ft. IV], Sup, to 1938.

POST AND TELEGRAPH DEPARTMENT— continued Balance-sheet as at 31st March, 1938. Receipts and Expenditure on Capital Account.

General Balance-sheet. Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ s. dSuiidry creditors Capital Account balance .. .. .. . . .. 1,270,494 1/ 6 Money-order payees for unpaid money-orders .. .. 71,491 -4 7 Stock at Stores, Telegraph Engineers' and Workshops, and in Other administrations on money-order, postal, and cable transit .. .. .. .. . •• 498,988 accounts .. .. .. .. .. .. 106,281 2 3 Sundry debtors— Postal-note payees for unpaid postal notes .. .. 88,735 8 10 Other administrations on Money-order Account .. .. 2,170 13 9 Sundry other creditors .. .. .. .. 714,553 12 1 Government Departments .. .. .. .. 43,946 2 11 Other Government Departments .. .. .. 284,421 2 7 Sundry other debtors .. .. .. .. 357,957 Oil 1,265,482 10; 4 _ 404,073 17 7 Assets written off Reserve Account .. .. .. .. 2,290 4 9 Post Office Investment Certificate Account : Investment held War Loan Certificate Account. .. .. .. .. .. 5,361 1 11 in Government loans .. .. .. .. .. 592,650 0 0 Post Office Investment Certificate Account .. .. .. 618,840 9 9 Postmasters' balances .. .. .. .. .. 1,906,385 12 10 Money-order Settlement Account .. .. .. ■ .. 36,476 411 Less Savings-bank funds held in balances .. .. 509,409 10 9 Postmasters: For advance to Postmasters of stamps, postal ~ ~ 7 notes, British postal orders. Post Office Investment Certifi- 1,396,976 L 1 cates, and other documents of value, including stocks held Head Office Account, including cash in bank .. .. 2,213,146 6 11 in the General Post Office .. .. .. .. 3,327,316 7 8 Bulk stock of stamps held in Head Office .. .. 29,354,185 16 10 Stamps held in. Head Office and in transit .. .. 29,356,790 5 22 32,684,106 12 10 Assets written off Suspense Account .. .. .. .. 2,290 4 9 Depreciation Reserve. (including maintenance and renewals, Post Office investments under section 100 of the Post and Equalization Reserve, telegraph, toll, and telephone systems) .. 4,432,444 810 Telegraph Act, 1928 .. .. .. .. .. > Fire Insurance Reserve .. .. .. .. .. 125,000 0 0 Interest accrued on investments .. .. .. .. • 19,240 11 4 Profit and Loss Appropriation Account .. .. .. .. 34,389 11 7 Loan Conversion Expense Account .. .. .. .. 17,271 4 0 £39,204,391 4 11 £39,204,391 4 11 NOTES. (a) Interest on so much of capital as is equal in amount to Depreciation Reserve investments is at the average earning-rate on such investments; interest on balance of capital is at £4 ss. per cent. (b) Depreciation has been allowed for on balance of assets as at Ist April, 1937, the total charge being carried to Depreciation Reserve. P. Cutforth, A.R.A.N.Z., Director of Accounts. G. McNamara, Director-General, Post and Telegraph Department. I hereby certify that the Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon.— J. H. Fowler, Controller and Auditor-General.

148

As at 31st March, I Amount debited As at 31st March, ! Cr Capital as at 1st Amount received Capital as at 31st Dr. 1937> | during Year. ; 1938. ' j „ April, 1937. during Year. | March, 1938. — - - — j - - Expenditure £ s. d. £ s. d. £ s. d. Receipts — £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including Public Works Fund .. .. 13,775,866 13 10 534,684 14 8 14,310,551 8 works in progress .. .. 2,594,674 6 2 107,150 0 1 2,701,824 6 3 Telephone-exchange systems, including works in progress .. .. 8,739,186 3 3 229,676 8 3 8,968,862 11 6 Wireless systems .. .. .. 40,739 18 11 4,437 7 1 . 45,177 6 0 Buildings and sites .. .. 3,107,404 7 9 221,170 13 4 3,328,575 1 1 Plant and workshops .. .. 40,176 15 3 6,850 7 11 47,027 3 2 - — 7 , . 01A KC1 o a Motor-garages, &c. 275,307 4 4 21,765 13 9 297,072 18 1 13,775,866 13 10 o34,684 14 8 14,310,551 8 6 Eurniture and fittings .. .. 183,473 11 9 9,033 8 2 192,506 19 11 Balance carried to General Balance-sheet .. .. 1,270,494 1/ 14,980,962 7 5 600,083 18 7 15,581,046 6 0 • • .. 15,581,046 6 0

B- I [FT. IV], SUP. TO 1938.

TREASURY: MISCELLANEOUS. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. £ s. <1 £ s. d. £ s. d. Profits of Reserve Bank and trading institutions 123,088 19 3 Interest on loans .. 10,099,791 11 0 Interest on cash balances .. .. .. 187,707 11 0 Less already included in Interest charged on Public Works Fund and other accounts .. 5,745,238 0 9 Consolidated Fund Capital .. .. 1,591,101 12 8 4,354,553 10 3 Gold duty ... .. .. 2,363 5 4 Cost of exchange (unrecouped) .. .. 1,827,677 II 11 Unclaimed moneys .. .. .. 5,648 16 6 Subsidies to superannuation funds .. .. 200,000 0 0 Sundry receipts .. .. .. .. 44,693 13 4 Miscellaneous .. .. .. .. 61,370 0 7 Excess of expenditure over income .. .. 4,488,997 4 8 £6,443,601 2 9 £6,443,601 2 9 Balance-sheet as at 31st March, 1938. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Cash in Public Account .. .. .. 3,362,599 11 9 Public debt .. .. 290,201,341 19 5 Cash and investments: Receiver-General's Less portion allocated to Deposit Account .. .. .. 74,196 15 8 other balance-sheets 215,550,594 12 2 Interest on Investments of Treasury Accounts : 74,650,747 7 3 Accrued .. .. .. .. 8,079 8 9 Interest on public debt: Accrued .. .. 1,672,304 11 9 Interest due but not paid .. .. .. 75 13 8 Interest on investments paid in advance .. 763 13 II Sinking-fund investments .. .. .. 358,168 12 6 Sundry depositors .. .. .. 1,669,542 6 7 Deposit with Bank of International Settlements 36,023 0 0 Sinking Fund Reserve .. .. .. 358,168 12 6 Investment in Reserve Bank .. .. 1,626,287 10 0 Treasury Adjustment Account .. .. 4,284,018 5 4 Investment in State Advances Corporation 1,034,688 9 0 Interest on loans paid in advance .. .. 1,880 2 9 Miscellaneous loan expenditure .. . . 71,644,548 8 7 Income and Expenditure Account .. .. 4,488,997 4 8 £82,635,544 17 4 £82,635,544 17 4 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Loud.), Accountant to the Treasury. Treasury Notes. —(1) The above accounts include certain income, expenditure, assets, and liabilities of the State which cannot be appropriately recorded in any other departmental accounts. (2) The asset account —Miscellaneous Loan Expenditure—is included to represent expenditure of certain loan-moneys not represented by tangible assets. (3) Details of that part of the public debt shown in the above balance-sheet are :— £ s. d. Reserve Bank investment .. .. .. .. .. .. 1,626,287 10 0 State Advances Corporation investment .. .. .. .. .. 1,034,688 9 0 Housing properties .. .. . . .. . . . . . . 1,125 0 0 War expenses .. .. .. .. .. .. .. 62,830,617 16 6 Miscellaneous .. .. .. .. .. .. .. 7,423,149 10 8 Naval defence .. .. .. .. .. .. .. 1,389,656 1 5 Westport Harbour .. .. .. .. .. .. .. 244,675 9 11 State Advances Corporation (miscellaneous) .. .. .. . . 100,547 9 9 £74,650,747 7 3 I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at the commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

149

B.—l [PT. IV], SUP. to 1938.

PUBLIC DEBT REDEMPTION FUND. Income and Expenditure Account for the Year ended 31st March. 1938. Expenditure. £ s. d. Income. £ s. d. Excess of income over expenditure (being amount Interest on the Public Debt Redemption Fund available to offset expenditure from Ordinary Public Trustee .. .. .. .. 288,978 16 4 Revenue Account on debt redemption in terms Investment in State Advances Corporation of section 12 of the Repayment of the Public Account ~ .. .. •• 242,986 8 4 Debt Act, 1925) .. .. •• 531,965 4 8 £531,965 4 8 £531,965 4 8 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Public Debt Redemption Fund .. .. 11,216,688 11 2 Investments— „„„„„„ „ Excess of income over expenditure .. .. 531,965 4 8 Public Trust Office .. .. .. 7,96b, 688 11 w State Advances Corporation .. .. 3, 250, 000 0 0 Interest accrued — Public Trust Office .. .. . . 2,682 9 6 Investment in State Advances Corporation Account .. .. .. .. 48,357 6 6 Interest due and unpaid : Investment in State Advances Corporation Account .. .. 51,450 0 9 Treasury Adjustment Account .. .. 429,475 711 £11,748,653 15 10 £11,748,653 15 10 Note. The Public Debt Redemption Fund and the assets thereof have been reduced in terms of the Finance Act, 1937, sections 8 and 10. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (LoiicL), Accountant to the Treasury. 1 hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the Departmental note enfaced thereon. —J. H. Fowler, Controller and Auditor-General. DOMINION OF NEW ZEALAND. State Income and Expenditure Account for Year ended 31st March, 1938. Expenditure. Income. General administration — £ s. d. £ s. d. Taxation — £ s. d. £ s. d. Treasury, Audit, Internal Customs .. .. 11,858,466 a 0 Affairs, and other De- Income-tax .. .. 9,370,399 10 4 partments .. .. 1,921,455 910 Employment-tax .. 5,108,322 16 5 Interest on war and other Stamp and death duties 3,229, 724 5 1 unproductive debt .. 2,763,451 17 7 Sales-tax .. .. 3,497,687 6 6 Exchange on remittances Petrol and tire tax, &c. 2,083,173 18 0 (unrecouped) .. 1,827,677 11 11 Land-tax .. .. 1,107,306 10 2 6,512,584 19 4 Other taxation .. 84,740 8 9 Expenses of taxation Departments .. .. 391,707 4 7 - 36,339,820 18 3 Law and order .. .. •• 1,321,316 9 2 Profits from Reserve Bank, &c. .. .. 123,088 19 3 Defence .. •• •• 1,432,293 19 8 Rents, royalties, and other territorial revenue 1,268,256 011 Maintenance of public works and services .. 3,839,384 14 1 Interest and dividends .. .. .. 3,102,077 5 1 Development of primary and secondary indus- Fees and fines .. . . •• 1,097,089 6 J tr j es .. .. .. .. 1,723,727 12 5 Revenues of commercial Social services—" £ s. d. Departments— £ s. d Employment promotion 4,267,541 6 7 Railways .. •• 8,634,180 14 . Pensions .. •• 6,442,911 110 Post Office .. .. 4,272,499 15 1 Education .. .. 4,387,679 3 7 Electric supply .. £70, 043 3 6 Health .. 1,230,152 18 3 Other .. .. 619,775 7 7 Mental hospitals .. 742,435 16 1 — 14,996,504 011 Other social services .. 257,180 2 4 Miscellaneous revenues— 17,327,900 8 8 Social-service DepartLand development and working .. 1,839,449 111 ments .. ■■ 295,484 211 Expenses of Investment Development of primary Accounts secondary indusInterest on loan capital 1,587,850 6 0 tries .. .. 939,632 8 8 Discharged Soldiers Other micellaneous Settlement Account: revenue .. .. 1,566,988 14 11 Losses on realization 701,998 010 » * J » ° Other expenditure .. 14,584 19 10 F 2,304,433 6 8 Expenditure of commercial Departments — Railways .. 10,337,196 8 7 Post Office .. .. 4,269,571 3 2 Electric supply •• 1,078,394 0 5 Other . • • 518,273 3 6 16,203,434 15 8 Total expenditure .. •• 5^, 896,232 12 2 Excess of income over expenditure .. .. b,832,709 5 b £59,728,941 17 8 £59,728,941 17 8 Notes —(1) The above Income and Expenditure Account has been prepared by combining all the Departmental Revenue Accounts ; (2) As the accounts of the Primary Products Marketing Department close on 31st July the surplus as at 31st July, 1938, before charging administration expenses, has been included in the income and the administration expenses in the expenditure of the above Income and Expendituie Account. R Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Accountant to the Treasury. I hereby certify that the State Income and Expenditure Account has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby, subject to the departmental notes enfaced thereon.—J. H. Fowler, Controller and Auditor-General.

150

B. -1 [PT. IV], SUP. TO 1938.

STATE BALANCE-SHEET AS AT 31st MARCH, 1938. Liabilities. Assets. £ s. d. Land and buildings, including Crown, settlement, and £ s. d. Public debt .. .. .. 290,201,341 19 5 endowment land, departmental land and buildings 4,3 921 586 13 3 Employment Promotion Fund .. 733,635 011 State forests, nurseries, and plantations .. . 39 902 088 12 S Public Debt Redemption Fund .. 11, 216,688 11 2 Railways, including permanent-way and works, rolling- '"' Dairy Industry stock, and unopened lines . . .. T. 63,003 850 3 5 Account over- Telegraphs, telephones, and wireless systems .. 11 17 3 draft — Electrical schemes .. .. .. .. 15'807'737 0 7 Primary Products £ s. d. Drainage and irrigation schemes .. .. .. 4' 848' 082 11 a. Marketing')" .. 3,637,525 0 0 Collieries, sawmills, quarries, &c. .. .. .. 502'563 19 1 Internal Marketing 56,231 0 0 Armament and military stores, aviation equipment . . 12 11 3,693,756 0 0 Oyster-beds, fish-hatcheries, equipment, &c. .. 19 2 Creditors Wharves, bridges, harbour-works, lighthouses, &c. .. 715' 147 l Q Sundry . . .. .. 5,724,169 16 5 Plant, material, and furniture .. .. .. 5 140 297 16 0 Interest on public debt accrued but Libraries, books, museum exhibits, stationery not due* .. .. .. 2,278,216 13 4 stamps, &c. .. .. .. .. 185 627 12 4 Other payments accrued .. .. 5,746 15 0 Live and dead stock, farm crops, &e. . . 506 319 2 1 Payments in advance, &c. . . . . 324,525 0 3 Government steamers, launches, motor-cars, &c. . 593 421 7 1 Reserves Advances on loan or mortgage .. .. 2 836'656 ± General .. .. .. 8,329,629 9 0 Dairy-produce on hand, &c. .. .. 5 228 754 0 0 Sinking fund and reserves for loan- Debtors— redemption .. .. .. 871,940 19 11 Sundry .. .. .. _ 4 803 860 r4. Depreciation . .. .. 7,118,013 10 8 Unpaid purshase-price of land and buildings, and tire, accident, and marine insurance, interest thereon .. .. ' I 994. a 9l > -~ bad debts, &c. .. .. 1,033,291 13 3 Postponed rents, &c. .. .. .. "44'1'qa r! 4 Amount held on deposit .. .. 1,060,735 6 8 Interest and rent, due and unpaid, and due and Suspense Account .. .. 195,124 9 0 accrued .. .. .. ] 343 636 15 0 Post Office investment and war-loan Special investments certificates 624,201 11 8 Nauru phosphate rights .. 565 040 on Miscellaneous liabilities .. .. 2,038 8 0 Bank of New Zealand shares " 2 109 ''!75 > 1 Excess of assets over liabilities .. 69,143,399 2 8 Reserve Bank of New Zealand .. .1,'626'287 10 0 1 üblic Trust Office (Public Debt Redemption Fund, &c.).. .. .. .. .. 7,966,688 11 2 Crown interest in State Advances Corporation .. 45,598,177 11 1 Special assets of various accounts — Native land schemes, &c. .. .. . . 1,360 277 13 2 Unallocated loan charges . . .. . . 32'800 2 0 Payments in advance .. .. .. 4 # 475 714 14 4 Properties acquired by Crown and properties in course of realization .. .. .. . . ]4q ggg 5 5 Investments— Reserve Fund 375,897 0 10 Sinking funds.. 1,239,794 13 5 Miscellaneous, including investment of Treasury /™ lts , " •• .. 8,202,177 12 5 .National Development Account— Expenditure on— £ s , ,j. Main highways, roads, &c. ..35,361,329 1 2 Development of mining .. 867,467 15 11 Education, &c. .. .. 9,262,327 5 8 Immigration .. .. 3,318,782 4 4 Harbour-works .. .. 1,050,871 1 1 Land development .. .. 1,069,827 18 10 - 50,930,605 7 0 Other loan expenditure— War expenditure .. ..62,830,617 16 6 Naval defence .. .. 1,389,656 ] 5 Miscellaneous .. .. 7,424,274 10 8 „ . 71,-644,548 8 7 (.ash— Public Account .. .. 3,643,173 17 5 Receiver-General .. .. 118,953 8 0 State Advances Corporation .. 2,009 13 0 Broadcasting Account .. .. 30,365 0 6 Commercial Broadcasting Account 1,432 14 9 Housing Account .. .. 179,220 17 1 Post Office or Post Office Savingsbank •• .. 315,451 510 Deposit accounts .. 48,698 16 9 In hand and in transit .. 77,746 8 10 Deposit with Bank of International Settlements .. .. 36,023 0 0 Public Trust Office .. .. 196,670 14 6 M . „ . 4,649,745 16 8 Miscellaneous assets .. .. .. _ 04. Qg2 1 4 £402,556,454 T1 £40^55M5TT^ * See note (2) on following page. f See note (3) on following page.

151

B.—l [PT. TV], Sup. TO 1938.

STATE BALANCE-SHEET AS AT 31st MARCH, 1939—continued. Notes. (i) To account for the whole public debt, loan expenditure on war and other purposes not represented by tangible assets has been included under the heading " Other Loan Expenditure." (2) Of the amount shown as public debt, £3,122,236 14s. 4d. is held by investment accounts withm the Public Account. Interest accrued in respect of this sum is also shown in both sides of the Balance-sheet. .... , (3) As the accounts of the Primary Products Marketing Department close on 31st July, the assets and liabilities as at that date have been included in the above Balance-sheet. (4) Contingent liabilities : — Subsidies (not including accumulated interest) short paid to— £ s. a. Teachers' Superannuation Fund .. .. .. •• 1,896,284 0 0 Public Service Superannuation Fund .. .. .. 3,214,910 0 0 5,111,194 0 0 Excess of subsidies recommended by Actuary over subsidies paid : Railways Superannuation Fund .. .. .. •• 1,949,750 0 0 7,060,944 0 0 Local authorities' loans guaranteed by the Govern- £ s. tl. ment .. •. • • • ■ • • 748,365 0 0 Less accumulated sinking funds .. 405,013 11 9 343,351 8 3 Advances Corporation stock guaranteed by the Government .. 41,585,970 0 0 £48,990,265 8 3 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Accountant to the Treasury. I hereby certify that the above Balance-sheet, which is a statement of the amalgamated departmental Balance-sheets already published, has been examined and correctly states the position as disclosed therein, subject to the above Treasury notes and to the Departmental and Audit notes and comments enfaced on the original Balance-sheets. —J. H. Fowler, Controller and Auditor-General. t-

NATIVE DEPARTMENT. SPECIAL HOUSING FUND. Statement or Receipts and Payments fob the Period from Ist September, 1937, to 31st March, 1938. Receipts. £ s. d. Payments. Grant from Consolidated Fund .. .. 100,000 0 0 Expenditure on dwellings- £ s. d £ s. d. Repayment by Natives 49113 2 Ereetum .. .. .. !'^o2 Purchase.. .. .. 350 0 0 1,934 0 6 Balances in hands of— Native Trustee .. .. 94,315 0 0 Maori Land Boards .. 4,242 12 8 98,557 12 8 £100,491. 13 2 £100,491 13 2 Income and Expenditube Account. Expenditure. £ s. d. Income. £ s. d. Balance: Excess of income over expenditure Interest earned on loans .. .. .. 15 17 transferred to Housing Fund Account .. 15 17 1 £15 17 1 £15 17 1 Housing Fund Account. ry r £ s. d. Cr. £ d. ~ . ' .. 100,015 17 1 Grant from Consolidated Eund .. .. 100,000 0 0 a nee .. • • • • Excess of income over expenditure .. .. 15 17 1 £100,015 17 1 £100,015 17 1 Balance-sheet as at 31st Mabch, 1938. Liabilities. £ s. d. I Assets. Special Housing Fund 100,015 17 1 toNatives- s. d. £ s. d. Interest .. .. .. 9 19 7 1,458 4 5 . Cash balances in hands of— Native Trustee .. .. 94,315 0 0 Maori Land Boards .. 4,242 12 8 ■ 98,557 12 8 £100,015 17 1 £100,015 17 1 0. N. Campbell, Under-Secretary. R. L. Jellicoe, A.R.A.N.Z., Accountant. Note —To enable the Board of Native Affairs to fully exercise its powers and functions in respect of Natives who in the opinion "Rna'rrl are unable to furnish the security required under the Native Housing Act, 1935, and for the purpose of assisting the most and necessitous cases, the Government has established a Special Housing Fund consisting of grants totalling £100,000 which hive been mid into the Native Trustee's Account for disbursement through the Maori Land Boards as directed by the Board of Native Affairs. All interest, repayments of principal, and other accumulations belong to the fund, and may be utilized m granting advances for housing purposes. I hereby certify that the Statement of Receipts and Payments, the Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Controller and Auditor-General.

152

B.—l [PT. IV], SUP. to 1938.

NATIVE DEPARTMENT—continued NATIVE HOUSING ACT, 1935. Statement of Receipts and Payments for the Psriod from Ist September, 1937, to 31st March, 1938. Receipts. £ s. d. Payments. Repayment by Natives .. .. .. 134 811 Expenditure on dwellings— £ s. d. £ s. d. Deposits against advances .. .. .. 399 8 8 Erection .. .. .. 4,572 I 4 Balance: Withdrawals from Public Works Fund .. 5,352 14 5 Repairs .. .. .. '566 4 8 Purchase .. .. .. 748 6 0 5,886 12 0 £5,886 12 0 £5,886 12 0 Income and Expenditure Account. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 107 1 2 Interest earned .. .. .. .. 69 7 11. Balance : Excess of expenditure over income .. 37 13 3 £107 1 2 £107 1 2 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. Loan capital: Public Works Fund .. .. 5,352 14 5 Loans to Natives— £ s. d. £ s. d. Liability to Consolidated Fund: Interest on loan Principal .. .. .. 8 044 14 6 capital .. .. .. .. .. 107 l 2 Interest due and accrued .. 46 11 6 Sundry deposits against advances .. .. 399 8 8 8 091 6 0 Creditors— £ s. d. Sundry debtors .. .. .. .. '7916 1 Departmental .. .. 1,578 0 3 Income and Expenditure Account .. 37 13 3 Sundry ...... 771 10 10 2,349 11 1 £8,208 15 4 £8,208 15 4 0. N. Campbell, Under-Secretary. R. L. Jellicoe, A.R.A.N.Z., Accountant. Note—See also separate accounts for Special Housing Fund (Native Department) and explanatory note thereon. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Account, and Balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IY], —J. H. Fowler, Controller and Auditor-General.

TUWHARETOA TRUST BOARD. Receipts and Payments Account fob the Year ended 31st March, 1938. Receipts. £ s. d. Payments. Grant from New Zealand Government .. .. 3,000 00 £ s d £ s d Refunds from Native Trustee .. .. .. 950 0 0 Overdraft, 31st March, 1937 .. .. 214 6 5 £ s. d. Less credit, Post Office Savings-bank, Interest, Post Office Savings-bank ..0 3 7 £6 lis. lOd. ; less petty cash on Repayments against advances .. .. 103 15 0 hand, £1 16s. lOd. .. .. 8 8 8 Refund, debtors Jones' Estate .. 30 11 4 205 17 9 Fines and penalties ~. .. .. 11 18 0 Grants— Refund— Indigent Natives .. .. 5 15 0 Educational grants .. .. 10 0 0 Medical .. .. .. 515 17 6 Unclassified expenses .. .. 0 18 Maraes .. .. .. .. 236 12 10 Medical grants .. .. .. 0 0 9 Educational .. .. .. 350 9 6 ■ 156 10 4 Dental Schools .. .. .. 83 12 3 Outstanding cheques .. .. 282 4 0 Miscellaneous .. .. ..427 18 11 Bank credit 31st March, 1938 .. 118 10 0 __ i 620 6 0 • 7- Members— Overdraft per cash-book .. .. 163 14 0 Allowances .. .. .. 56 0 0 Less Post Office Savings - bank Travelling-expenses .. .. 19 4 2 credit, £6 15s. 5d.; petty cash on 75 4 2 hand, £4 2s. 6d. .. .. 10 17 11 Office expenses— 152 16 1 Printing, &c. .. .. .. 5 18 7 Secretary's salary .. .. 78 0 0 83 18 7 Petty cash expended .. .. .. .. 7144 Sundry unclassified expenses .. .. .. 33 14 1 Debenture interest .. .. .. .. 21000 J ones' Estate debenture redeemed .. .. 500 0 0 Deposit, Native Trustee .. .. .. 1,500 0 0 Advances (insurance and rates paid for .£ s. d. protection of securities) .. .. 613 1 Credit balances refunded .. .. 15 18 5 22 11 6 £4,259 6 5 £4,259 6 5

20—B 1 [PT. IY] SUP. TO 1938.

153

B.—l (PT. IV], SUP. TO 1938.

TUWHARETOA TRUST BOARD—continued. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. Income. £ s. d. Grants £ s. d. Grant from New Zealand Government .. .. 3,000 0 0 Medical .. .. ■ • ■ • • • 51 s I 6 9 Interest from Post Office Savings-bank .. .. 0 3 7 TMnrational .. .. 340 9 6 Interest from Native Trustee .. .. .. 82 16 6 Marae . 236 12 10 Fines and penalties 1118 0 Miscellaneous .. .. •• •• 427 18 11 Indigent Natives .. .. • • • • 515 0 Dental Schools .. .. • • 83 12 3 Members — £ s - t '- Allowances .. .. .. 56 0 0 Travelling-expenses .. 19 4 2 0 Office expenses— Rent 15 12 0 Secretary's salary .. .. .. 78 0 0 Printing, &c. .. .. • • 518 7 99 10 7 Petty cash expended .. .. •• •• 7144 Sundry unclassified expenses .. .. • • 33 12 5 Depreciation Assets Reserve .. . • • • 318 0 Debenture interest .. . - • • • • 210 0 0 Balance carried down .. .. 1,054 13 4 £3 094 18 1 £3,094 18 1 r r £ s. d. £ s. d. Balance brought down .. .. .. 1,054 13 4 Balance carried forward .. .. •• 12,487 15 9 Balance brought forward .. .. .. 11,433 2 5 £12,487 15 9 £12,487 15 9 Balance-sheet as at 31st March, 1938. T.inhilHiet £ s. d. Assets. £ s. d. Reserve for depreciation .. ' .. • • 42 18 0 Taupo property 400 0 0 Suspense Account 8 15 Office furniture iZ Z 9 £ s. d. Office appliances .. .. .. • • i / / u Debenture Issue Account sold .. 1,000 0 0 Post Office Savings-bank deposit .. .. 615 5 Toneariro Timber Owners' Claims Native Trustee: Deposit .. .. .. -,Zlb lb b Account .. •• 2,000 0 0 Petty cash on hand .. .. .. 42b Tuwharetoa Timber Co., Ltd., on Tongariro Timber Owners'claim .. .. 2,000 0 0 j oan _ _ .. 500 0 0 Ngati-Tuwharetoa compensation claim (Principal) 1,073 1.5 b Jones' Estate Account 1! .. 1,000 0 0 Sundry debtors— £ s d 4,500 0 0 Donald Weaver .. .. 15 0 0 Sundry creditors — G.Barclay .. .. 15 19 6 . Native accounts .. 21 13 1 , _ r „„ ~ r Maori Council Account.. .. 18 010 Sundry debtors for advances .. .. 5,530 11 5 39 13 11 Jones' Estate, Native debtors accounts taken over 5,857 12 4 Bank of New Zealand, Rotorua .. .. 163 14 0 Excess of income over expenditure .. .. 12,487 15 9 £17,242 3 1 £17,242 3 1 Hoani te Heuheu, Chairman. P. Alfred Grace, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited hereby certifies them to be correct subject to the following exceptions : (1) Insufficient security has been obtained "by the Board in respect of an advance of £500 made in the form of an issue of debentures to the Tuwharetoa Timber Co., Ltd.; (2) certain advances made to members of the Board have not been confirmed by a Maori Land Board and/or have not been secured as required by section 41, Native Land Amendment and Native Land Claims Adjustment Act, 1927, and section 56, Native Purposes Act, 1931.— J. H. Fowler, Controller and Auditor-General.

154

B.—l [PT. IV], SUP. TO 1938.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1938. Receipts.

21 —B 1 [PT. IV], SU:P. TO 1938.

155

Totals. Tokerau. Maniapoto Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Cash balance at 1st April, 1937 — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 14,686 9 8 3,385 12 5 3,269 15 4 1,833 18 3 4,056 11 1 Cr. 407 8 3 1,230 2 0 1,317 18 10 Imprests at Post Office .. .. .. .. 2,497 19 11 313 1 7 1,274 5 7 239 7 2 136 9 10 201 13 6 256 16 10 76 5 5 17,184 9 7 3,698 14 0 4,544 0 11 2,073 5 5 4,193 0 11 Cr. 205 14 9 1,486 18 10 1,394 4 3 Withdrawals of principal from amounts on deposit with 49,965 12 0 4,550 0 0 14,000 0 0 5,815 12 0 5,000 0 0 16,500 0 0 2,500 0 0 1,600 0 0 67,150 1 7 8,248 14 0 18,544 0 11 7,888 17 5 9,193 0 11 16,294 5 3 3,986 18 10 2,994 4 3 Rents and royalties .. 110,905 5 1 4,167 8 3 11,382 15 9 16,393 8 8 26,446 11 5 35,178 7 5 10,743 3 0 6,593 10 7 Purchase-moneys and compensation .. .. .. 75,404 4 0 1,408 12 3 20,086 6 6 9,106 6 9 12,778 18 3 21,918 3 5 9,640 6 10 465 10 0 Repayments, mortgages, and other investments .. 33,787 13 11 11,245 15 5 5,406 16 6 5,556 10 8 10,789 8 2 142 6 8 646 16 6 Other receipts for beneficiaries .. .. .. 13,805 16 4 1,496 7 2 5,847 17 11 .. 2,556 2 10 3,806 17 4 98 6 1 0 5 0 233,902 19 4 18,318 3 1 42,723 16 8 31,056 6 1 52,571 0 8 61,045 14 10 21,128 12 5 7,059 5 7 Interest received on — Mortgages and other investments .. .. .. 6,053 9 7 35 10 6 1,576 7 4 595 16 10 837 4 9 1,661 19 5 1,304 12 1 41 18 8 New Zealand Government securities .. .. 2,058 0 4 •• •• •• 2,012 0 4 .. 46 0 0 1 8,111 9 11 35 10 6 1,576 7 4 595 16 10 2,849 5 1 1,661 19 5 1,350 12 1 41 18 8 Commissions (not including transfers from blocks) .. 2,875 17 11 59 7 4 352 8 5 694 8 0 989 6 5 314 18 7 257 18 10 207 10 4 Proceeds of sales and other credits from farms .. 17,158 14 6 .. .. 534 7 0 2,858 6 10 13,766 0 8 Miscellaneous receipts (including sundry deposits for 52,926 14 4 3,602 15 7 6,759 18 0 5,135 9 2 29,603 19 1 7,487 18 10 197 19 11 138 13 9 repayments, refunds, and recoveries) Special Housing Fund — Receipts from Native Trustee .. .. .. 5,685 0 0 200 0 0 500 0 0 500 0 0 1,485 0 0 2,000 0 0 500 0 0 500 0 0 Receipts from Natives .. .. .. .. 1,591 0 2 99 16 6 94 16 0 21 0 0 332 13 11 567 7 8 445 12 4 29 13 9 80,237 6 11 3,961 19 5 7,707 2 5 6,885 4 2 35,269 6 3 24,136 5 9 1,401 11 1 875 17 10 Totals .. .. .. .. .. 389,401 17 9 30,564 7 0 70,551 7 4 46,426 4 6 99,882 12 11 103,138 5 3 27,867 14 5 10,971 6 4 Net receipts (not including Native Trust Office with- .. 322,251 16 2 22,315 13 0 52,007 6 5 38,537 7 1 90,689 12 0 86,844 0 0 23,880 15 7 7,977 2 1 drawals and opening balances) ■ ■ 1 ■ = — ~ 1 =1' ~ ~| 1 1

B. —1 [PT. IV], SUP. TO 1938.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1938—continued. Payments.

156

Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. I ! — — : — — ~ _ I £ s d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. , . , -5 • ■ IQfi 471 18 5 7 686 1 4 48,376 4 8 20,451 16 4 56,817 14 5 45,643 6 2 10,941 19 0 6,554 16 6 Miscellaneous paym<aits S on' behalf of beneficiaries and 48',656 19 9 3,344 4 1 6,011 1 6 4,478 12 8 11,574 13 4 22,899 10 5 202 7 9 Boards (including payments on deposit, refunds, &c.) Instalments of principal and interest on Treasury loans 100 0 0 24-5 228 18 2 Administration expenses 12',2n 13 2 1,106 0 6 3,068 5 3 1,567 1 11 1,679 6 10 2,879 13 10 1,295 14 5 621 10 5 257,446 11 4 12,136 5 11 57,455 11 5 26,497 10 11 70,171 14 7 71,422 10 5 12,440 1 2 7,322 16 11 In Mortgages~and other investments 49,682 0 4 10,895 12 11 2,152 9 10 3,694 16 4 27,086 7 5 1,446 18 4 4,376 5 6 29 10 0 d «^r & e e &0 - :: :: X t I « las I t 11 S\l" % S S & I n i 25 9 10 M i 9 , 53,625 13 5 11,078 3 4 2,392 12 3 4,222 11 11 27,686 14 2 2,996 8 4 4,856 18 5 392 5 0 n, t 311 072 4 9 23,214 9 3 59,848 3 8 30,720 2 10 97,858 8 9 74,418 18 9 17,296 19 7 7,715 1 11 Depos?ts Native Trustee " " !! 62.413*16 11 ' 6,050 0 0 4,600 0 0 13,624 1 3 .. 26,000 0 0 9,639 15 8 2,500 0 0 Cash balances at 31st March, 1938— 981 10 11 5,451 7 6 1,793 11 8 1,826 16 6 2,213 18 4 476 15 11 495 8 1 Post a Sffice n tmpres? " 7 2 318 6 10 651 16 2 288 8 9 197 7 8 505 8 2 454 3 3 260 16 4 j 78,329 13 0 7,349 17 9 10,703 3 8 15,706 1 8 2,024 4 2 28,719 6 6 10,570 14 10 3,256 4 5 Totalg _ .. .. 389,401 17 9 30,564 7 0 70,551 7 4 46,426 4 6 99,882 12 11 103,138 5 3 27,867 14 5 10,971 6 4

B.—l [PT. IV], Sup. TO 1938

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Account for the Year ended 31st March, 1938. Interest Account.

157

Totals. Tokerau. Maniapoto. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Revenue. £ s. d. £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Interest on amounts held and invested under Native Land Act, 1931 1,262 3 5 .. .. 56 17 4 34 11 7 147 7 4 1,000 17 2 22 10 0 section 281, and other amounts specially invested Interest on amounts on deposit with Native Trustee .. .. 4,639 18 1 34 9 2 1.404 14 11 722 9 4 253 14 3 1,528 14 1 462 2 3 233 14 1 Interest on other investments .. .. .. .. .. 12,127 7 11 1,300 5 10 1,163 16 10 1,798 13 4 3,827 0 5 2,615 12 8 1,175 11 7 246 7 3 Interest on overdrafts .. .. .. .. .. .. 1,230 18 11 53 19 9 213 1 0 .. .. 838 18 1 125 0 1 19,260 8 4 1,388 14 9 2,781 12 9 2,578 0 0 4,115 6 3 5,130 12 2 2,763 11 1 502 11 4 Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Interest allocated in full on amounts held under Native Land Act, 1931, 1,262 3 5 .. .. 56 17 4 34 11 7 147 7 4 1,000 17 2 22 10 0 section 281, and other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &c. .. .. .. 4,007 8 7 146 11 7 555 5 0 1 15 2 878 2 2 1,612 4 10 768 9 6 45 0 4 Balance transferred to Income and Expenditure Account .. .. 13,990 16 4 1,242 3 2 2,226 7 9 j 2,519 7 6 3,202 12 6 3,371 0 0 994 4 5 435 1 0 19,260 8 4 1,388 14 9 2,781 12 9 2,578 0 0 4,115 6 3 5,130 12 2 2,763 11 1 502 11 4

B. —1 [PT. IV], SUP. TO 1938.

Appropriation Account.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Account for the Year ended 31st March, 1938. Income and Expenditure Account.

158

I Totals. Tokerau. Maniapoto Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Net interest on investments .. .. .. .. .. 13,990 16 4 1,242 3 2 2,226 7 9 2,519 7 6 3,202 12 6 3,371 0 0 994 4 5 435 1 0 Board commission 5,351 16 7 208 9 1 649 1 3 801 6 8 1,380 14 2 1,337 19 1 720 11 9 253 14 7 Sundry credits (registration fees, lease fees, &c.) .. .. . • 461 511 80 20 195 78 51 173 98 80 32 43 330 039 19,803 18 10 1,530 14 3 3,070 16 8 3,372 11 5 4,681 14 8 4,741 3 4 1,717 19 2 688 19 4 Expenditure. Expenses of management — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Contribution towards expenses of Native Department .. .. 9,466 0 0 1,000 0 0 2,244 0 0 1,260 0 0 1,656 0 0 1,656 0 0 1,100 0 0 550 0 0 Audit fees reserve .. .. .. .. • • • • 327 66 .. •. 75 00 89 110 100 0 0 43 8 6 19 7 0 Miscellaneous office and otiier expenses .. .. .. .. 3,183 6 6 416 1 6 626 4 2 308 12 0 560 8 7 1,158 2 0 73 19 0 39 19 3 Depreciation on buildings and furniture .. .. .. .. 1,065 7 5 25 14 7 231 10 5 213 3 0 330 3 0 220 51 36 68 848 Balance (being surplus for year) transferred to Appropriation Account.. 5,761 18 5 88 18 2 Cr. 30 17 11 1,515 16 5 2,045 12 1 1,606 16 3 464 5 0 71 8 5 19,803 18 10 1,530 14 3 3,070 16 8 3,372 11 5 4,681 14 8 4,741 3 4 1,717 19 2 688 19 4

Totals. Tokerau. Waikato- Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. • i ■. Maniapoto. Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Unappropriated balances, 1st April, 1937 .. .. .. .. 17,615 7 9 4,821 13 4 758 13 7 4,603 5 6 730 3 6 6,701 11 10 Sundry adjustments, previous years .. .. •. •• 64 74 349 4 19 11 0011 53 12 6 293 Surplus for year ended 31st March, 1938, from Income and Expenditure 5,761 18 5 88 18 2 Cr. 30 17 11 1,515 16 5 2,045 12 1 1,606 16 3 464 5 0 71 8 5 Account 23,441 13 6 4,913 16 3 732 15 7 6,119 2 10 2,829 8 1 8,310 17 4 464 5 0 71 8 5 Expenditure. Appropriations during year — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Investments, &c., written off .. .. .. .. • • 5,860 12 7 .. 5,664 5 11 .. 196 6 8 Purchase of land, buildings, furniture, &c. .. .. •• 1,184 15 6 .. 102 2 4 166 2 5 130 9 0 716 11 1 52 4 2 17 6 6 Grants for Native purposes .. .. .. .. •. 350 0 0 • . 100 0 0 50 0 0 100 0 0 100 0 0 Sundry adjustments, previous years .. .. .. .. 43 14 11 29 9 10 1 9 4 .. .. 12 15 9 Reserve and Assurance Account .. .. .. .. •• 16,002 10 6 4,884 6 5 Cr.5, 135 2 0 5,903 0 5 2,402 12 5 7,481 10 6 412 0 10 54 1 11 23,441 13 6 4,913 16 3 732 15 7 6,119 2 10 2,829 8 1 8,310 17 4 464 5 0 71 8 5

B.—l [PT. IV], SUP. to 1938

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1938— continued. Liabilities.

159

Totals. Tokerau. Maniapoto Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Liability to Native beneficiaries— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Amounts held under section 281, Native Land Act, 1931, and other trusts — Specially invested (section 101 (2), 1931).. .. 13,902 13 3 .. 6,017 13 3 .. .. 4,105 0 0 3,280 0 0 500 0 0 Invested ill Common Fund .. .. .. 84,488 4 1 4,289 7 1 18,534 16 6 1,886 12 3 1,472 2 0 40,970 10 6 16,781 8 1 553 7 8 Other amounts held — Specially invested (section 101 (2), 1931) .. 39,175 16 9 .. 4,031 9 9 .. 29,323 8 4 .. 5,805 0 0 15 18 8 Otherwise invested .. .. .. .. 293,374 4 8 32,101 3 9 52,965 7 1 57,671 5 6 67,355 14 7 47,633 4 0 23,164 11 10 12,482 17 11 430,940 18 9 36,390 10 10 81,549 6 7 59,557 17 9 98,151 4 11 92,708 14 6 49,030 19 11 13,552 4 3 Sundry amounts held on deposit and in suspense .. 6,926 5 5 1,557 17 5 986 3 3 1,051 7 9 3,199 9 10 117 9 4 13 17 10 Sundry creditors .. .. .. .. .. 4,904 18 4 762 0 9 0 11 10 97 8 9 44 13 3 2,716 1 6 1,246 6 2 37 16 1 Liability to Treasury for advances under — Native Land Act, 1931, section 522 .. .. 2,300 0 0 .. .. .. 2,300 0 0 Native Land Act, 1931, section 340 .. .. 7,410 13. 4 6,607 18 4 .. .. .. 802 15 0 Liabilities of special trusts under — Native Land Act, 1931, section 358 .. .. 84,037 8 5 .. .. .. .. 84,037 8 5 Native Land Act, 1931, section 105 .. .. 119,240 7 2 .. .. 78,073 18 6 41,166 8 8 224,819 12 8 8,927 16 6 986 15 1 79,222 15 0 46,710 11 9 87,673 14 3 1,260 4 0 37 16 1 Reserves — Special Property Reserve .. .. .. 42,303 13 7 295 14 10 12,301 5 7 6,174 3 7 8.149 14 7 14,692 0 0 574 16 7 115 18 5 Other special reserves (including depreciation) .. 18,296 10 7 283 16 7 1,813 5 11 1,928 7 4 8,204 18 5 3,752 15 10 1,719 3 7 594 2 11 60,600 4 2 579 11 5 14,114 11 6 8,102 10 11 16,354 13 0 18,444 15 10 2,294 0 2 710 1 4 Assurance and Reserve Account .. .. .. .. 135,744 3 8 7,726 2 10 14,518 7 8 44,031 14 3 27,120 8 6 39,155 0 1 1,987 0 5 1,205 9 11 Totals .. .. .. .. .. 852,104 19 3 53,624 1 7 111,169 0 10 190,914 17 11 188,336 18 2 237,982 4 8 54,572 4 6 15,505 11 7

B.—l [PT. IV], SUP. TO 1938.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1938— continued. Assets.

1 ! I I —' 1 — — (). N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Assistant Accountant. 1 herebv certify that the Statement of Receipts and Payments, Income and Expenditure Accounts, Appropriation Accounts, and Balance-sheet have been compared with the accounts and Balance-sheets of the respective Maori Land Boards, and correctly state the position as disclosed thereby, subject to the following comments 1. Aotea.—A receipt-book, numbered 55401-55450, was not produced at audit. .. , , 2 Thcirna The nurchase bv the Board of a motor-car for administration purposes is without authority ot law. ~ , 3 Taimwl As the monthly stock returns for the year were not complete, the values of live-stock on hand at the Anaura Station have been accepted wholly on the Managers certificate - (b) The Audit Office is unable to certify to the adequacy of certain securities owing to the absence of information as to the values of the lands secured. 4 Taker aw —(ft) Owing to the inadequacy of the relative records, the Audit Office is unable to certify to the amounts of sundry debtors m respect of the Te Kao Store; (6) The value of stores on hand at the TeKao Store has been accepted on the certificates of the storeman and a clerk who visited the store from Auckland for stocktakmg purposes; (c) No certificate or evidence was produced at audit concerning the valuations of the trucks appearing on the balance-sheet of the Te Kao Transport Service. 5. Waiarilci. No security has been taken in respect of advances made in connection with the Tihiotonga diarying units. J. H. Fowler, Controller and Auditor-General.

160

~ Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Cash balances— | s - a - • • 981 1( J n' 5.451 7 6 1,793 11 8 1,826 16 6 2,213 18 4 476 15 11 495 8 1 In hand and m bank .. .. •• oil 6,057 17 6 399 0 8 150 0 0 Lees held on account Native Trustee .. .. 8,547 5 9 in o 1 x ' 1 4 fi Q9 O 9 864 4 10 4.991 6 5 1,625 12 7 631 15 2 CV.3,843 19 2 77 15 3 345 8 1 Post Office imprest W 7 2 318 6 10 651 16 2 288 8 9 197 7 8 505 8 2 454 3 3 260 16 4 7,368 10 4 1,182 11 8 5,643 2 7 1,914 1 4 829 2 10 CV.3,338 11 0 531 18 6 606 4 5 Investments — Common Fund- 245 586 14 8 41 897 10 0 30,489 Oil 25,307 4 1 61,082 5 10 56,242 7 11 25,670 16 7 4,897 9 4 Mortgages and charges ° ' ' 51 244 11 7 19,602 4 7 21,505 17 11 :: :: »r g » ; «.«}■♦ tSIS | "-SS ? %88J SS J.! ! G™=^r,t-''' oWodI ': to - :: :: USt J • SS » » w.. .. «;«.» » ■.«» »» ■.» « » Particular estates— 8 914 3 0 . 2,350 0 0 8,655 0 0 500 0 0 Mortgages .. 6 u •• » g 4 g 0 0 430 0 0 15 18 8 Government and other securities .. •• 32,659 7 U - 1 ' 100 ' ' 592,827 6 7 51,292 17 11 91,480 9 0 104,392 8 11 137,874 5 2 141,372 13 9 51,989 10 9 14,425 1 1 „ , , , . 9 086 6 1 ~ 831 12 6 56 1 10 317 6 11 768 14 11 104 9 11 8 0 0 Sundry debtors .. .. .. •• » j 912 11 2 304 3 9 .. 449 18 7 1,371 8 9 350 7 8 Interest and instalments accrued and due .. .. 4,241 7 1 S i & tnz 6,327 13 2 852 17 2 1,744 3 8 360 5 7 317 6 11 1,218 13 6 1,475 18 8 358 7 8 . , . qfi IQ 5 .. 11,052 0 5 5,148 5 2 6,780 18 5 13,256 9 5 Office equipment^!. " " " " 6,066 0 2 295 14 10 5 2 1,025 18 5 1,368 16 2 1,435 10 7 574 16 7 115 18 5 42,303 13 7 295 14 10 12,301 5 7 6,174 3 7 8,149 14 7 14,692 0 0 574 16 7 115 18 5 Assets of special trusts under— „ 4 0 o 7 8 5 Native Land Act, 1931, section 358 .. .. .. 84,037 8 5 .. .. 0 7S 18 6 41 166' 8 8 Native Land Act, 1931, section 105 .. .. .. 119,240 7 2 78,0/3 18 b 41,lbb 8 8 - " Tota]g .. .. .. 852,104 19 3 53,624 1 7 111,169 0 10 190,914 17 11 188,336 18 2 237,982 4 8 54,572 4 6 15,505 11 7

B.—l [PT. IV], Sup. TO 1938.

TREASURY DEPARTMENT. INVESTMENT IN STATE ADVANCES CORPORATION ACCOUNT. Statement oe Liabilities and Assets as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s d Sundry loans .. .. .. .. 37,580,709 18 1 State Advances Corporation stock issued in Sinking Fund created under the provisions of accordance with section 38 (1) of the State the Public Debt Extinction Act, 1910 .. 3.250,000 0 0 Advances Corporation Act, 1934—35 30 390 750 0 0 Reserve Fund .. .. .. .. 4,060,943 11 0 Contingent liability of State Advances CorInterest on loans £ s. d. poration under section 38 (2) of the State Unrecouped to Consolidated Advances Corporation Act, 1934-35 .. 11,422,295 16 8 Fund .. .. .. 557,054 10 2 State Advances Corporation Reserve ContriAccrued .. .. .. 304,981 17 2 bution Account (section 33 (2) (a), State 862,036 7 4 Advances Corporation Act, 1934-35) .. 2,750,443 5 5 Interest due to Consolidated Advances Account .. .. .. 1 540 17 g Fund in accordance with Properties acquired .. .. .. 2'455 19 6 section 12 (a), Repayment Sundry debtors .. .. .. .. '120 1 1 of Public Debt Act, 1925 Profits of State Advances Corporation for the Due 31st March, 1938 .. 51,450 0 9 year ended 31st March, 1938, payable in Accrued 31st March, 1938 .. 48,357 6 6 accordance with section 42 of the State 99,807 7 3 Advances Corporation Act, 1934-35 .. 411 050 16 3 Writing-off in Suspense .. .. .. 3,825 5 5 Interest due by State Advances Corporation on reserve contribution pursuant to section 35 of the State Advances Corporation Act, 1934-35, but not paid at 31st March, 1938 111,316 1] 8 Cash in Loans Redemption Account .. 539,192 6 8 Realization Suspense .. .. .. 22,427 19 6 Interest on State Advances Corporation stock accrued but not due at 31st March, 1938 .. 201,867 17 2 Interest accrued on advances .. .. 29 12 3 Losses in Suspense .. . . .. 3,825 5 5 £45,857,322 9 1 £45,857,322 9 1 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Accountant to the Treasury. I hereby certify that the Statement of Liabilities and Assets has been duly examined and compared with the relative books and documents submitted for audit and correctly states the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Controller and Auditor-General.

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161

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1937-38. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.), Appendix to the Journals of the House of Representatives, 1939 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1937-38. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1939 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1937-38. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1939 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1937-38. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1939 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1937-38. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1939 Session I, B-01-part05

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