BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1938-39. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

Appendix to the Journals of the House of Representatives, 1940 Session I, B-01-part05

B.—l [PT. IV], SUP. to 1939.

1939. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1938-39. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

I—B. 1 [PT. IV], SUP. to 1939.

B- 1 [PT. IV], SUP. TO 1939.

CONTENTS.

PAGE PAGE Administration of Western Samoa .. .. 4 Lands and Survey Department—continued. Agriculture Department—Departmental .. 6 Wanganui Harbour Endowment Account .. 69 Air Department .. .. .. .. 114 Wanganui River Trust Account .. .. 70 Army Department .. .. .. .. 14 Marketing Department— Crown Lands Account .. .. .. 18 Internal Marketing Division.. .. .. 138 Dairy Industry Loans .. .. .. 21 Export Division .. .. .. .. 132 Education .. .. .. .. .. 22 Mines Department .. .. .. .. 78 Electoral . . . . .. .. .. 33 Mining Advances Account .. .. .. 80 Ellesmere and Eorsyth and Akaroa Railway Trust Miscellaneous Advances from Consolidated Fund .. 80 Account .. .. .. .. .. 116 Native Department— Employment Promotion Fund .. .. .. 34 Departmental .. .. .. .. 81 External Affairs Department .. .. .. 35 District Maori Land Boards .. .. 141 General Purposes Relief Account .. .. 36 Maori Purposes Fund .. .. .. 83 Government Stores Marine Insurance Fund .. 37 Native Housing .. .. .. .. 147 Health Department .. .. .. .. 38 Native Land Development Schemes .. . . 85 Howard Estate .. .. .. .. 100 Special Housing .. .. .. .. 11l Industries and Commerce Department .. 101 Native Trustee .. .. .. .. 86 Internal Affairs Department .. .. .. 45 Navy Department .. .. .. .. 87 Iron and Steel Department .. .. .. 48 New Zealand Reparation Estates .. .. 112 Justice and Prisons Department .. .. 49 Pensions Department.. .. .. .. 88 Land and Income Tax Department .. .. 58 Post and Telegraph Department .. .. 128 Land for Settlements Account .. .. .. 59 Prime Minister's Department . . .. .. 90 Lands and Survey Department— Public Debt Redemption Fund .. .. 91 Auckland Museum Endowment Account .. 71 Public Works Department: Departmental .. 116 Geraldine County River Board Endowment Reserve Fund Account .. .. .. 91 Account .. .. . . .. 65 Samoan Loan Suspense and Sinking Fund Account 92 Departmental .. .. .. .. 77 Scenic Reserves Account .. .. .. 92 Greymouth Technical and Hokitika High Schools Small Farms Scheme .. .. .. .. 93 Account .. .. .. .. 66 State Forest Service .. .. .. .. 94 Hunter Soldiers' Assistance Trust Deposit Account 67 Surveys of Native Land .. .. .. 98 National Endowment Account .. .. 72 Taranaki Maori Trust Board .. .. .. 108 Primary Education Endowment Deposit Account 74 Treasury— Secondary Education Endowment Deposit Investment in State Advances Corporation Account .. .. .. .. 76 Account .. .. .. .. 99 Victoria College Endowment Account .. .. 68 Waihou and Ohinemuri Rivers Improvement Wairoa Harbour Endowment Account .. 68 Account .. .. .. , . .. 125

2

B.—i [PT. IV], SUP. to 1939.

EXPLANATORY MEMORANDUM. The following notes are explanatory of the more important matters relating to the preparation of the balance-sheets and revenue accounts included in 8.-l [Pt. IV], 1939, and in this supplementary paper, 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 lIJ. (i) Authority.—Section 57 of the Finance Act, 1932, requires the preparation of these accounts and their presentation to Parliament. (ii) Capital— (a) 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; it is not recouped from the various departmental votes in the Consolidated Fund nor from votes in the General Purposes Account of the Public Works Fund with the exception of two —Telegraph Extension in respect of purchases made on account of the Post Office, and Railways Improvements and Additions to Open Lines in respect of purchases made on account of the Railways. Exchange on remittances abroad for purchases of materials and miscellaneous services is, however, recouped from all the separate accounts, both within and outside the Public Account. 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., arc made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest. —In the case of separate accounts such as Main Highways Account or State Coal-mines Account, the interest charge shown represents actual interest payable on the loans raised for those specific purposes. In the accounts of other Departments, an average rate, at present 4 per centum per annum, is charged. (vii) Rentals. —Some Departments pccupying 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. —The State Balance-sheet and Income and Expenditure Account which has been prepared in previous years has now been deleted. (ix) Treasury Adjustment Account.—This is the equivalent of a " Head Office Account '' in branch accounting, and through it are passed inter-departmental transfers and the total of cash transactions for the year. Separate accounts (see vi) having their own cash balances do not utilize a Treasury Adjustment Account. (x) Values. —When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then, or additions, are usually recorded at actual cost with any depreciation provision shown either as a deduction or separately.

3

B.—l [PT. IV], Sup. TO 1939.

ADMINISTRATION OF WESTERN SAMOA. Revenue Account for the Year ended 31st March, 1939. Expenditure. Revenue. £ s. d. £ s. d. £ s. d. Education Department .. .. .. 461 8 7 Government House .. .. 2,131 6 6 Medical Department .. .. .. .. 13,245 6 0 Education Department .. .. 8,625 11 11 ' Justice Department .. .. .. .. 78159 Medical Department .. .. 24,285 14 6 Lands and Survey Department .. .. 1,339 7 2 Justice Department .. .. 2,534 17 11 Native Department .. .. .. .. 413 16 3 Lands and Survey Department .. 2,144 4 2 Police and Prisons Department .. .. 3,228 19 8 Native Department .. .. 8,429 18 11 Postal and Radio Department .. .. .. 8,300 15 1 Police and Prisons Department .. 8,446 311 Public Works Department .. .. .. 6,108 11 10 Postal and Radio Department .. 6,108 17 11 Treasury and Customs, &c. .. . . .. 90,907 10 4 Public Works Department .. 20,847 15 8 Secretariat .. .. .. 5,764 15 8 Treasury and Customs, &c. .. 8,827 17 11 Public debt charges .. .. 9,706 13 5 107,853 18 5 Depreciation : Buildings, plant, furniture, &c. 8,318 5 11 Amount required to adjust bad debts reserve to the estimated figure .. .. .. 620 6 9 Balance of Revenue Account .. .. 7,994 9 7 £124,787 0 8 £124,787 0 8 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 180,619 3 0 Land .. .. .. .. .. 31,008 19 9 Loans: Public Works general purposes .. 107,340 0 0 Roads and bridges .. .. .. .. 34,052 13 7 Sundry creditors: Ordinary .. .. .. 1,004 17 4 Apia drainage and waterworks .. .. .. 22,136 4 8 £ s. d. Native water-supplies .. .. .. .. 26,256 9 8 Samoan currency notes .. .. 32,000 0 0 £ s. d. Less unissued notes .. .. 2,000 0 0 Buildings and wharves .. 130,201 0 0 30,000 0 0 Plant and machinery .. .. 40,051 11 9 Coolie Labour Account—• Launches, boats, &c. .. .. 2,524 1 9 Transportation Fund.. .. 8,339 5 1 Buoys, beacons, moorings .. 1,317 17 3 Sundry creditors .. .. 1 18 4 Motor and other vehicles .. 3,552 8 4 -— 8,341 3 5 Arms and accoutrements .. 1,400 0 3 Post Office Savings-bank: Sundry Fire-fighting appliances .. 1,217 17 9 depositors .. .. .. .. 67,616 12 1 Furniture and fittings .. .. 12,478 8 8 Sundry deposits— Mechanical office appliances .. 824 16 11 Held in Treasury .. .. 5,451 13 3 Medical and technical instruments In departmental trust accounts 2,238 18 6 and equipment .. .. 3,066 17 7 7,690 11 9 Libraries .. .. .. 767 0 4 Loans Sinking Fund .. .. .. 114 11 Reserve for writings-off in Suspense .. .. 346 17 0 197,402 0 7 Vaisigano Bridge Replacement Reserve .. 5,000 0 0 Less depreciation .. .. 72,470 7 4 Reserve for building programme, 1938-39 .. 2,826 8 10 124,931 13 3 Carried forward .. .. .. 410,787 8 4 Carried forward .. .. .. 238,386 0 11

4

B.—l [FT. IV], SUP. TO 1939.

ADMINISTRATION OF WESTERN SAMOA—continued. Balance-sheet as at 31st March, 1939—continued. Liabilities—continued. Assets-—continued. £ s. d. £ s. d. Brought forward .. .. .. 410,787 8 4 Brought forward .. .. .. 238,386 011 Assets Replacement Reserve .. .. .. 12,000 0 0 Loose tools .. .. .. .. .. 906 1 2 Balance of Revenue Accounts .. .. 7,994 9 7 Saddlery and harness .. .. 231 5 5 Live-stock .. .. .. ~ ~ 217 4 0 Consumable stores .. .. .. .. 18,669 16 7 Goods in transit .. .. .. .. 38 0 10 Investments— New Zealand Government Public £ s. d. Debt Sinking Fund .. 1 14 11 Inscribed stock— Samoan currenoy notes .. 32,000 0 0 Assets replacement .. 12,000 0 0 Ordinary revenue .. .. 7,350 0 0 Fixed deposit, Bank of New Zealand— Ordinary revenue .. .. 8,000 0 0 Vaisigano bridge replacement 5,000 0 0 Mortgage over freehold property in Samoa .. .. 356 16 4 Deposits in Post Office Savingsbank, Apia . . . . 563 17 8 Cash in Deposit Account, New Zealand Treasury: Reserve for building programme, 1938-39 .. .. .. 2,826 8 10 _ . 68,098 17 9 Coolie Labour Accounts— Investments— New Zealand Government Inscribed stock .. .. 3,150 0 0 Fixed deposit, Bank of New Zealand .. .. 2,500 0 0 Mortgage over freehold property in Samoa .. .. 789 7 6 6,439 7 6 Cash in Bank of New Zealand, Apia .. .. .. 1,434 6 10 Sundry debtors, £1,699 95.; less reserve for bad and , doubtful debts, £1,274 4s. 3d. .. .. 425 4 9 Interest on investments accrued but not due .. 42 4 4 8,341 3 5 Post Office Savings-bank-Investments in New Zealand .. 67,031 0 0 Cash in Bank of New Zealand, Apia .. .. .. 585 12 1 67,616 12 1 Sundry debtors— Ordinary .. .. .. 10,149 8 1 Tulaele Farm deferred principal 140 5 0 10,289 13 1 Less reserve for bad and doubtful debts .. .. 6,652 4 9 3,637 8 4 Advances—■ Sundry .. .. .. 807 7 4 Aleisa Land Settlement Scheme, £3,295 13s. 2d.; less refunds, £12 7s. 6d. .. .. 3,283 5 8 4,090 13 0 Payments in advance .. . . ~ .. 79 1 3 Interest on investments accrued but not due .. 393 12 i Writings-off in Suspense .. .. .. 346 17 0 Cash and bank balances— £ s. d. Cash in hand, Apia .. .. 24 1 0 Cash in hand, Resident Commissioner, Savaii .. . . 39 4 4 Cash in Deposit Account, New Zealand Treasury, £12,751 18s. 7d.; less building programme as above, £2,826 Bs. lOd. .. .. .. 9,925 9 9 Bank of New Zealand, Apia, £9,009 9s. 7d.; less Coolie Labour Account above, £1,434 6s. lOd. .. .. .. 7,575 2 9 Imprest Account, London .. 281 15 7 Deposits held in departmental trust accounts .. .. 2,238 18 6 20,084 11 11 Less remittances in transit .. 355 710 19,729 4 1 £430,781 17 11 £430,781 17 11 R. A. Mai,one, Treasurer of Western Samoa. Examined and found correct. —Cyril 6. Collins, Controller and Auditor General.

5

B. —1 | PT. IV], Sup. TO 1939.

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1939.

D r- £ s. d. Cr. £ s. d. Balance .. .. •• •• •• 985,925 19 10 Rent of buildings .. .. .. .. 1,011 8 3 Depreciation .. .. .• •• 8,775 511 Territorial revenue .. .. .. .. 16 4 8 Interest on capital .. .. .. •• 2,446 17 7 Balance carried down .. .. .. 996,120 10 5 £997,148 3 4 £997,148 3 4 £ s. d. £ s. d. Balance brought down .. .. .. 996,120 10 5 Te Kauwhata Horticultural Station .. .. 2,18016 0 Losses from special accounts — Balance .. .. .. .. .. 1,018,265 8 1 Experimental farms and areas, and quarantinestations, poultry-station, and cattle-dip .. 3,861 3 5 Rabbit destruction, poisons, and poison-mixing depots .. .. • • • • • • 406 610 Ruakura Farm of Instruction.. .. .. 17,148 10 9 Flock House Station.. .. • • • • 2,909 12 8 £1,020,446 4 1 £1,020,446 4 1

6

Head Office. DlJidS? Dairy Divl8ion - Fie!ds Division. Total. X»r. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Pergonal services and locomotion .. 46,332 16 6 155,530 12 7 29,703 18 9 67,929 1 11 46,276 13 7 345,773 3 4 General establishment (office rents, 22,439 1 0 1,224 16 2 407 16 1 520 12 7 574 15 2 25,167 1 0 printing, &c.) Investigation and works for the im- 94 2 9 1,031 16 2 358 10 3 2,665 9 7 468 17 11 4,618 16 8 provement of agricultural knowledge Control and destruction of diseases and .. 85,079 0 2 1,556 6 11 .. .. 86,635 7 1 pests Grading, testing, and laboratory ser- 824 7 2 7,069 0 7 593 8 9 .. .. 8,486 16 6 vices to improve agricultural knowledge and the standard of agricultural exports Executive Commission of Agriculture 6,235 6 4 .. .. •• •• 6,235 6 4 Carriage of lime and fertilizers .. 306,480 7 7 .. •• •• •• 306,480 7 7 Carriage of farm-produce .. .. 58,823 17 1 .. .. •• •• 58,823 17 1 Carriage of fodder and starving stock 596 11 11 .. .. •. • • 596 11 11 Assistance to fruit industry .. .. .. 162,561 14 2 .. .. 162,561 14 2 Grants to agricultural colleges .. 27,000 0 0 .. ■ • •. • • 27,000 0 0 Bursaries to students .. ..2,25894 .. .. •• •• 2,258 9 4 Compensation under Stock Aot .. .. 13,710 10 3 .. .. .. 13,710 10 3 Compensation under the Slaughtering .. 25,793 14 3 .. .. .. 25,793 14 3 and Inspection Act Assistance to pig industry .. .. 8,083 11 8 .. .. •• 8,083 11 8 Purchase of seeds and fencing: .. .. •• •• 4,252 4 4 4,252 4 4 Flooded areas Grants: Stallion services .. .. .. 4,000 0 0 . . • • •. 4,000 0 0 471,084 19 8 301,523 1 10 195,181 14 11 71,115 4 1 51,572 11 0 1,090,477 11 6 • Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d; — Grading, testing, and laboratory ser- .. .. •• 30,771 10 7 1,091 10 10 31,863 1 5 vices to improve agricultural knowledge and the standard of agricultural exports Fees under the Fertilizer Act .. .. ■ • • • ■ • 452 1 1 452 1 1 Fees under the Stock Remedies Act .. 124 10 11 .. .. .. 124 10 11 Fees under the Dairy Industry Act .. 2,003 10 0 .. 352 15 0 .. 2,356 5 0 Fees under the Stock Act .. .. 829 11 6 .. ■. .. 829 11 6 Fees under the Slaughtering and In- .. 59,493 1 7 .. .. .. 59,493 1 7 speetion Act Fees under the Orchard and Garden .. .. 9,40732 .. .. 9,407 3 Diseases Act Fees under the Margarine Act .. .. •• •• 300 .. 3 00 Fees under the Veterinary Surgeons .. 22 17 0 .. .. .. 22 17 0 Balance carried down .. .. 471,084 19 8 239,049 10 10 185,774 11 9 39,987 18 6 50,028 19 1 985,925 19 10 471,084 19 8 301,523 1 10 195,181 14 11 71,115 4 1 51,572 11 0 1,090,477 11 6

B. —1 [PT. IV], SUP. TO 1939.

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, 1939.

7

Mnm.li™ I Motuihl Island | Somes Island I Farm Marton Area. Quarantine Quarantine Poultry-station, Mohakatino Total I Fa rm. j | station . I gtatlon Wallaeev.lle. Cattle-dip. Lotal - Dr. Stock, 1st April, 1938— £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 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* .. 108 16 4 14 19 10 25 12 9 49 7 8 169 5 3 0 10 0 368 11 10 Wages .. .. .. 664 9 4 428 16 0 298 13 8 270 0 0 643 12 11 78 2 0 2,383 13 11 Purchase of live-stock .. 976 8 9 .. .. .. 64 12 6 .. 1,041 1 3 Launch and steamer services .. .. 121 9 0 710 3 3 .. 831 12 3 Manures and seeds .. 152 10 4 14 1 9 .. .. .. .. 166 12 1 Purchase of foodstuffs .. 24 10 8 .. 96 2 10 227 10 3 720 13 4 .. 1,068 17 ] Cartage and sundries .. 104 9 11 56 12 0 8 17 9 57 6 4 171 7 0 47 19 3 446 12 3 Balance carried down . . .. .. .. .. ., 17 6 3 17 6 3 2,400 18 10 530 9 7 584 11 0 1,410 7 6 2,256 7 0 143 17 6 7,326 11 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. 703 11 3 490 6 2 242 2 5 647 8 3 368 18 7 .. 2,452 6 8 Repairs and maintenance .. 55 9 2 .. 4 0 10 28 2 9 38 4 2 .. 125 16 11 Management .. .. 50 0 0 30 0 0 25 0 0 20 0 0 50 0 0 5 0 0 180 0 0 BeBt .. . . . . 60 0 0 30 0 0 .. 6 0 0 .. 96 0 0 Depreciation .. .. 76 11 10 15 16 7 19 8 5 146 9 11 153 16 0 48 7 4 460 10 1 Interest .. .. 219 4 9 5 16 9 27 19 1 124 11 0 73 19 0 13 10 8 465 1 3 Administration .. .. 35 4 0 6 0 0 8 12 0 22 17 5 29 8 0 2 13 4 104 14 9 1,140 1 0 607 19 6 357 2 9 989 9 4 720 5 9 69 11 4 3,884 9 8 Or. £ s. d. £ s. d. £ s. d. £ s, d. £ s. d. £ s. d. £ s. d. Sales of live-stock .. 569 12 5 .. 19 12 0 3 0 0 636 6 10 .. 1,228 11 3 Sales of produce .. .. 152 7 1 .. .. .. 643 18 6 .. 796 5 7 Fees and certificates .. .. .. 270 12 4 595 11 10 .. 126'17 6 993 1 8 Sundries .. .. .. .. 2 3 8 . . 7 12 7 .. 9 16 3 Stock, 31st March, 1939— Live-stook .. .. 777 14 0 14 0 0 27 5 0 123 0 0 445 2 0 .. 1,387 1 0 Farm crops and stores .. 197 14 1 26 3 5 22 15 7 41 7 5 154 8 6 17 0 0 459 9 0 Balance carried down .. 703 11 3 490 6 2 242 2 5 647 8 3 368 18 7 .. 2,452 6 8 2,400 18 10 530 9 7 584 11 0 1,410 7 6 2,256 7 0 143 17 6 7,326 11 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down .. .. .. .. .. .. 17 6 3 17 6 3 Rent .. .. .. .. .. .. .. 600 .. 600 Balance (losses) .. .. 1,140 1 0 607 19 6 357 2 9 989 9 4 714 5 9 52 5 1 3,861 3 5 1,140 1 0 607 19 6 357 2 9 989 9 4 720 5 9 69 11 4 3,884 9 8 V * Difference between opening) tocks on 1st April, 1938, and closing stocks at 31st March, 1938, is due to the capitalization of stores.

B. —1 [PT. IV], SUP. TO 1939.

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, 1939.

£ s. d. Losses .. .. .. 444 9 4 Profits .. .. .. 38 2 6 Net loss .. .. £406 6 10

FLOCK HOUSE STATION. Working Account for the Year ended 31st March, 1939. "Live-stock."

8

Sodium Frankton Canterbury Wellington Auckland Dig- Dominion Chlorate Junction District District tribution, Carbon Distribution, Total. Depot. Poisons. Poisons. Bisulphide. Strychnine. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1938 .. 445 10 5 219 12 3 12 4 4 20 12 1 78 0 8 1,907 3 8 2,683 3 5 Wages .. .. .. 900 45 94 .. .. 300 .. 57 94 Purchase of poisons .. 222 5 0 .. .. .. 190 12 6 802 12 11 1,215 10 5 Sugar, pollard, &c. .. .. 59 14 1 .. .. .. .. 59 14 1 Sundries .. .. .. 10 7 0 .. .. .. .. 10 7 0 Packing, cartage, &c. .. 460 88 17 7 .. 048 14 75 34 64 142 2 0 Transfers (in) .. .. .. 0 19 6 9 11 8 51 17 10 .. .. 62 9 0 Balance carried down .. 46 12 3 74 18 I 12 1 11 19 8 8 25 5 2 54 16 0 233 2 1 727 13 8 499 17 10 33 17 11 92 3 3 311 5 9 2,798 18 11 4,463 17 4 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales poisons, &c. .. 528 15 0 227 19 2 30 2 0 84 14 0 135 4 0 1,338 5 3 2,344 19 5 Transfers (out) .. .. .. 61 9 6 .. .. 0 19 6 .. 62 9 0 Stock, 31st March, 1939 .. 198 18 8 210 9 2 3 15 11 7 9 3 175 2 3 1,460 13 8 2,056 8 11 727 13 8 499 17 10 33 17 11 92 3 3 311 5 9 2,798 18 11 4,463 17 4 Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Repairs and maintenance .. .. 11 0 8 .. .. .. .. 11 0 8 Management .. .. 12 0 0 30 0 0 2 0 0 8 0 0 12 0 0 236 0 0 300 0 0 Depreciation .. .. .. 147 4 2 .. .. . . .. 147 4 2 Interest .. .. 12 17 10 56 6 6 0 10 10 0 11 3 5 1 3 67 7 2 142 14 10 Administration .. .. 7 13 0 477 060 0 16 9 387 21 17 4 38 93 Balance (profit) .. .. 14 l 5 .. 9 5 1 10 0 8 4 15 4 .. 38 2 6 46 12 3 248 18 11 12 1 11 19 8 8 25 5 2 325 4 6 677 11 5 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. 46 12 3 74 18 1 12 1 11 19 8 8 25 5 2 54 16 0 233 2 1 Balance (loss) .. .. .. 174 0 10 .. .. .. 270 8 6 444 9 4 46 12 3 248 18 11 12 1 11 19 8 8 25 5 2 325 4 6 677 11 5

Stock on Hand, I Pll . „o„ n ~ , . 31st March, 1938. Purchases. Total. Balance (Profit). Number. Amount. Number. Amount. Number. Amount. Dr. £ s. d. £ s. d. £ s. d. £ s. d. Dairy herd .. .. 114 611 2 0 25 255 8 3 139 866 10 3 Pigs .. .. .. 46 110 18 11 .. .. 46 110 18 11 221 1 11 Cattle (run, &c.) .. .. 1,258 8,442 16 0 .. .. 1,258 8,442 16 0 2,995 17 6 Sheep 10,712 15,096 19 6 29 264 8 8 10,741 15,361 8 2 5,570 12 3 Poultry .. .. .. 75 15 8 0 24 7 4 0 99 22 12 0 Horses .. .. • ■ 45 726 15 0 .. .. 45 726 15 0 25,003 19 5 .. 527 0 11 .. 25,531 0 4 8,787 11 8 Sales and Killings. 8®mM&ch?1939. TotaI - _ Balance Number. Amount. Number. Amount. Number. Amount. (Loss). ' ' i Or. £ s. d. £ s. d. £ s. d. £ s. d. Dairy herd .. . . 46 37 11 8 156 793 7 0 202 830 18 8 35 11 7 Pigs' .. .. .. 66 210 16 4 64 121 4 6 130 332 0 10 Cattle (run, &c.) .. .. 270 2,545 15 6 1,277 8,892 18 0 1,547 11,438 13 6 Sheep .. .. .. 4,845 4,952 4 5 11,148 15,979 16 0 15,993 20,932 0 5 Poultry .. .. .. 21 2 12 6 54 9 11 0 75 12 3 6 10 8 6 Horses .. .. .. • • • • 48 676 10 0 48 676 10 0 50 5 0 7,749 0 5 .. 26,473 6 6 .. 34,222 6 11 96 5 1

B. —l [PT. IV], SUP. TO 1939.

DEPARTMENT OF AGRICULTURE—continued. FLOCK HOUSE STATION—continued. Working Account for the Year ended 31st March, 1939—continued. "Working."

" General." Or. £ S. d. Cr. £ s . d. Wages and salaries .. .. .. .. 1,681 9 0 Sundries .. .. .. .. .. 23 0 0 Wages (assessed) .. .. .. .. 136 17 4 Balance carried down.. .. .. .. 2,490 6 4 Stores .. .. .. .. .. 454 0 6 Sundries .. .. .. .. .. 240 19 6 £2,513 6 4 £2,513 6 4 £ s. d. " Live-stock " profits brought down— £ s. d. £ s. d. Balance brought down .. .. .. 2,490 6 4 Pigs .. .. .. 221 111 " Live-stock" losses brought down—• £ s. d. Cattle (run, &c.) .. .. 2,995 17 6 Dairy herd .. .. 35 11 7 Sheep .. .. .. 5,570 12 3 Poultry .. .. .. 10 8 6 8,787 11 8 Horses .. .. .. 50 5 0 " Working" profits brought down— 96 5 1 Dairy herd .. .. 805 5 0 " Working" losses brought down— Sheep .. .. .. 1,799 13 6 Pigs .. .. .. 338 13 5 J 2,604 18 6 Cattle (run, &c.) .. ... 205 7 4 Rent of buildings .. .. 45 10 0 Poultry .. .. .. 10 19 10 Rent of buildings (assessed) .. 71 14 7 Horses .. .. .. 39 19 6 117 4 7 Crops and pastures .. 1,306 19 I Balance, being net loss .. .. .. 2 909 12 8 Hostel .. .. .. 1,822 210 3,724 2 0 Repairs and maintenance .. . . .. 256 13 1 Rent .. .. .. .. .. 27 14 4 Depreciation.. .. .. .. .. 1,520 9 7 Interest .. .. .. .. .. 6,055 12 0 Head Office administration .. .. .. 248 5 0 £14,419 7 5 £14,419 7 5

2 —B. 1 [PT. IV], SUP. TO 1939.

9

Dairy Herd. Pigs. (R S"&c.) { Sheep. | Poultry, j Horses. I Cropsand Hos(e| Total . Dr - £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ 8. d. £ s. d. £ s. d. £ s d Wa § es •• •• •• 331 17 4152 6 2 111 16 6 614 16 135 1 914 9 3 756 19 81,648 0 10 3 665 7 7 Wages (assessed) .. .. 270 14 1 136 10 10 81 9 0 294 3 910 0 313 10 2 419 4 2 910 4 10 2,135 17 1 Stores (purchased).. .. 39 17 8 42 14 10 8 19 6 122 13 910 18 8 0 14 1 311 13 ] 936 17 91'474 9 4 Sundries .. .. .. 23 15 8 7 I 7 19 19 2 144 18 5 2 1 815 10 0 66 15 5 278 10 8 558 12 7 Home-grown produce .. .. .. .. .. .. .. .. 580 3 6 580 3 6 Profits .. .. 805 5 0 .. .. 1,799 13 6 .. .. .. 2,604 18 6 1,471 9 9338 13 5222 4 22,976 5 658 2 444 3 61,554 12 44,353 17 7 11,019 8 7 O- £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales (mam produce) .. 1,471 9 9 .. .. 2,946 6 547 2 6 .. 42 1 3 .. 4,506 19 11 Sales (skins, &c.) .. .. .. .. 16 16 10 29 19 1 .. 4 4 0 .. 135 15 2 186 15 1 Home-grown produce .. .. .. .. .. .. .. 205 12 0 .. 205 12 0 g oar( J •• •• •• •• •• •• •• 230 6 5 230 6 5 Board (assessed) .. .. .. .. .. .. .. .. .. 2 ,165 13 22,165 13 2 L °sses .. .. .. .. 338 13 5205 7 4 .. 10 19 1039 19 61,306 19 1 1,822 2 103,724 2 0 1,471 9 9338 13 5222 4 22,976 5 658 2 444 3 61,554 12 44,353 17 7 11,019 8 7

B.—l [FT. IV], SUP. TO 1939.

DEPARTMENT OF AGRICULTURE— continued. RUAKURA ANIMAL RESEARCH STATION. Income and Expenditure Account for the Year ended 31st March, 1939.

Dr. £ s. d. Cr. £ s. d. Balance brought down .. .. .. 11,041 15 5 Profit on sale of truck .. .. .. 8 15 9 Depreciation.. .. .. .. .. 1,444 19 2 Balance (loss) .. .. .. .. 15,523 16 6 Bad debt written oft .. .. .. .. 4 10 0 Assets written off .. .. .. .. 30 10 5 Interest on capital .. .. .. .. 2,721 19 10 Head Office administration .. .. .. 288 17 5 £15,532 12 3 £15,532 12 3

10

9 3 1. 6 40 61 3

DEPARTMENT OF AGRICULTURE— continued. RUAKURA ANIMAL RESEARCH STATION— continued. Income and Expenditure Account for Facial Eczema Investigations for the Year ended 31st March, 1939.

B—l [PT. IV], Sup. TO 1939.

D r - £ s. d. Gr. £ s d Balance brought down .. .. .. .. 1,336 5 10 Balance (loss) .. .. .. .. . 1 624 14 3 Depreciation .. .. .. .. ~ 146 8 7 Interest on capital .. .. .. .. 83 2 6 Head Office administration .. .. .. 58 17 4 £1.624 14 3 £1,624 14 3

11

5 68 13 46 546 468

B.—l [FT. IV], SUP. TO 1939.

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1939.

£ s. d. Profit.. .. .. 2,851 2 6 Loss .. .. .. 670 6 6 Net profit .. £2,180 16 0

12

General. Vineyard. Wine Cellar. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1938 .. .. .. .. .. 538 7 0 51 7 0 13,760 9 3 13,350 3 3 Wages and salaries .. .. .. .. 919 19 6 1,186 17 11 917 16 8 3,024 14 1 Inter-seetion transfers .. . ■ .. • • • • • • 287 0 0 157 10 0 444 10 0 Vineyard .. .. . .. .. .. .. .. 2,187 17 10 2,187 17 10 Sundry purchases, &c. .. . . .. .. .. 88 9 6 150 16 9 388 9 6 627 15 9 Cartage and freight .. .. .. .. 8 17 4 14 1 10 544 12 8 567 11 10 Purchase of sugar.. .. .. .. .. .. .. .. 651 14 6 651 14 6 Purchase of grapes .. .. .. .. .. • • •. 399 8 3 399 8 3 Purchase of manures and seeds .. .. .. .. 25 06 7160 .. 9666 Purchase of bottles and corks .. .. .. .. .. .. 1,140 14 3 1,140 14 3 Purchase of cartons, cases, and straws .. .. .. .. .. 490 3 8 490 3 8 Purchase of live-stock .. .. .. .. .. 316 7 0 .. .. 316 7 0 Balance carried down .. .. .. .. •• •• .. 4,442 4 4 4,442 4 4 1,897 0 10 1,761 9 6 24,081 0 11 27,739 11 3 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. 413 17 2 1,602 3 10 .. 2,016 1 0 Repairs and maintenance .. .. .. . • .. 26 8 8 32 4 1 40 11 10 99 4 7 Depreciation .. .. .. .. .. • • 57 8 5 68 8 2 148 6 0 274 2 7 Interest .. .. .. .. .. .. 69 16 3 48 0 0 656 12 7 774 8 10 Management—■ Salaries and expenses .. .. .. .. .. 72 14 2 309 3 4 527 7 0 909 4 6 Other charges .. .. .. .. .. ■ ■ 30 1 10 127 18 5 218 4 5 376 4 8 Balanco (profit) .. .. .. .. .. .. .. .. 2,851 2 6 2,851 2 6 670 6 6 2,187 17 10 4,442 4 4 7,300 8 8 Or. £ s. d. £ s. d. £ s. d. £ s. d. Sales of live-stock .. .. .. .. 138 17 4 .. .. 138 17 4 Sales of produce and sundries .. .. .. .. 109 19 9 39 10 2 21 9 4 170 19 3 Sales of bulk wine .. .. .. .. .. . • .. 685 0 0 685 0 0 Sales of case wine .. .. .. .. .. .. .. 8,352 14 6 8,352 14 6 Inter-section transfers .. .. .. .. .. 629 10 0 .. .. 629 10 0 Stock, 31st March, 1939 .. .. .. .. .. 604 16 7 119 15 6 15,021 17 1 15,746 9 2 Balance carried down .. .. .. .. .. 413 17 2 1,602 3 10 .. 2,016 1 0 1,897 0 10 1,761 9 6 24,081 0 11 27,739 11 3 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. .. 4,442 4 4 4,442 4 4 Wine cellar .. .. .. .. .. .. .. 2,187 17 10 .. 2,187 17 10 Balance (loss) .. .. .. .. .. .. 670 6 6 .. .. 670 6 6 670 6 6 2,187 17 10 4,442 4 4 7,300 8 8

DEPARTMENT OF AGRIC ULTURE —continued. Balance-sheet as at 31st March, 1939.

B- 1 [PT. IV], Sup. TO 1939.

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 ©f parliamentary return 8.-l [Pt. IV].— Cybil G. Collins. Controller and Auditor-General

13

' . ! Farms and Area. Ruakura Farm Te Kauwhata rinrlt nnmu Other than Quarantme-stetiun, PoSmilint; of Horticultural "Special" Total. Poultry-station, iwf Instruotion. Station. Station. Undertakings. and Cattle-dip. f eiiura. . Liabilities. £ s. d. £ s . d. £ s. d. | £ s. d. £ s. d. £ s. d. £ s d March > 1939 (in 01111168 Public Works Fund capital, 12,292 8 7 3,181 9 2 T3,847 1 5 i 21,677 1 4 155,033 6 6 67,217 18 8 333 249 5 8 129/, 705 14s.) Sundry creditors — General 77 3 2 3 5 6 337 IS 6 453 17 11 422 17 8 31,069 1 9 32,363 18 6 Departmental .. .. .. .. .. .. 38 13 8 7* 1 5 211 19 8 35 16 0 19 3 9 47,158 9 11 47,471 4 5 Amounts received m advance 9 14 0 .. 126 0 0 .. .. 4,431 0 5 4,566 14 5 Wntmgs-off Reserve . . .. .. .. .. .. .. 88 9 0 .. .. 2,709 16 5 2,798 5 5 Treasury Adjustment Account .. .. .. .. .. S,970 0 1 404 6 5 17,042 18 1 .. j 4,459 0 7 936,134 9 3 962,010 14 5 Pnofit and Loss Account .. .. .. 2,180 16 0 .. .. 2! 180 16 0 16,387 19 6 3,596 2 6 91,654 0 8 24,347 11 3 159,934 8 6 1,088,720 16 5 1,384,640 18 10 , , Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ ana . •• •• •• •• •• •• 2,317 14 6 300 » 0 35,926 2 0 113 10 0 87,397 0 0 17,206 9 7 143,260 16 1 Permanent improvements 7,546 12 1 814 5 5 19,353 4 10 4,009 8 3 35,470 14 8 12,479 16 5 79,674 1 8 iurmture, fittings, and fixtures .. .. .. .. .. 574 118 681 34 18 54 1,000 17 10 3,617 13 0 5,324 8 6 ijoraries . .. .. .. .. 0 6 11 .. 31 6 7 11 6 4 1 10 0 3,139 5 11 3,183 15 9 Technical instruments and equipment 1 3 0 .. 499 8 1 7 10 5 10 2 5 6,320 13 6 6 838 17 5 Mechanical office appliances .. .. .. .. .. .. .. 1 0 0 17 14 2 13 14 8 319 0 0 351 8 10 Implements and tools .. .. .. .. .. .. 571 4 9 9 13 J 1,974 7 8 1,734 16 0 1,614 19 11 1,010 17 5 6,915 18 11 . 3 16 0 .. 126 1 1 .. 854 3 3 8,388 5 11 9,372 0 3 Establishment expenses .. .. .. .. 250 18 3 .. 250 18 3 Dairy company shares .. .. .. .. .. .. .. .. 15 0 0 15 0 0 National Development Account: Grants to Masse j and Lincoln Agricul- .. .. .. 4 206*11 0 4 206 11 0 tural Colleges for buildings, &c. Live-stock . .. .. .. .. .. .. 1>387 1 o __ 8,843 19 9 538 17 0 26,473 6 6 531 4 6 37,774 8 9 S " " 459 9 © 5,656 8 11 6,410 8 1 15,225 13 10 1,930 19 0 9,998 1 5 36,081 0 3 S eQeri ?' 1 '• '• •• •• •• •• 182 5 0 1 8 9 359 19 3 13 13 8 1,991 9 4 16,505 12 2 19,054 8 2 Departmental .. .. .. .. .. 52 2 6 6 17 9 4 6 0 18 18 11 .. 6,162 5 5 6,244 10 7 Am©unts paid in advance .. .. .. .. .. . # # 4 13 4 4 13 4 Profit and Loss Account .. .. • .. .. .. g ; 861 3 5 406 6 10 17,148 10 9 .. 2,909 12 8 996,120 10 5 1,020,446 4 1 Writings-ofl E Suspense .. .. 88 9 0 .. .. 2,709 16 5 2,798 5 5 Treasury Adjustment Account .. .. .. .. .. .. .. 2 637 17 4 ■> 637 17 4 Deposits .. .. .. .. .. .. .. .. 205 14 3 .. '! ]' "'205 14 3 ! 16,387 19 6 3,596 2 6 91,654 0 8 24,347 11 S 159,934 8 6 1,088,720 16 5 1,384,640 18 10

8.--1 [Fx. TV], Sup. TO 1939.

ARMY DEPARTMENT. Headquarters General Activities Revenue Account for the Year ended 31st March, 1939.

Rents of buildings and quarters, light, and water— £ s. d. £ s. d. Army Headquarters .. .. .. .. .. .. .. .. . • 348 910 Northern Distriot .. .. . . . . . . .. . . . ■ .. 625 2 7 Central District .. .. .. .. .. . ■ 1,045 7 6 Southern District .. .. .. . . .. . . . 1,334 18 8 3,353 18 7 Grazing rights on rifle ranges and reserves— Army Headquarters . . .. . . . 19 7 4 Northern District .. . . .. .. .. .. .. .. •. 225 15 8 Central District .. .. .. .. .. .. . . •. 1,159 12 7 Southern District .. . . .. .. .. .. . . .. .. 431 15 9 — 1,836 11 4 Fines: Army Headquarters .. .. .. .. .. .. .. .. .. •. 91 5 0 Purchases of discharges— Army Headquarters .. .. .. .. .. .. .. .. •. 15 0 0 Northern District .. .. .. .. .. .. .. .. .. 95 0 0 Central District .. .. .. .. .. .. .. ■ • •. 10 0 0 120 0 0 Use of horses — Northern District .. .. .. .. .. .. .. .. .. 52 10 0 Central District .. .. .. .. .. .. .. .. .. 329 5 0 Southern District * .. .. .. .. .. .. • • .. 302 15 0 684 10 0 Interest: Southern District .. .. .. .. .. .. .. .. .. .. 552 Balance carried down .. .. .. .. .. .. .. .. .. .. 202,792 11 11 £208,884 2 0 Excess of expenditure over income after charging interest on capital— £ s. d. £ s. d. Army Headquarters .. .. .. .. .. .. .. .. .. 113,191 7 5 Northern District .. .. .. .. .. .. .. .. 63,139 3 3 Central District .. .. .. .. .. .. •• .. 39,783 12 4 Southern District .. .. .. .. .. .. .. . • .. 26,665 16 9 242,779 19 9 £242,779 19 9

14

Army i Northern Central Southern 1 ™ ( , Headqnarters. j District. District. District. j Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Pay: Military, Civil, and Territorial .. .. 51,320 6 1 25,115 13 11 14,593 7 I 6,181 12 6 97,210 19 7 Grants for rifle-shooting entry fees for competitors, 35 8 5 26 3 9 .. .. 61 12 2 and purchase and engraving of medals, See. Medical examinations, attention, and hospital charges 229 17 2 109 5 9 117 9 0 66 2 10 522 14 9 Advertising, publicity, office expenses, printing, 3,026 16 5 1,226 16 8 1,057 11 6 908 7 8 6,219 12 3 stationery, postages, telegrams, telephones, repairs, cleaning, and laundering Hire and maintenance of drill-halls, offices, buildings, 2,292 0 3 4,967 15 0 3,917 16 2 3,844 8 2 15,021 19 7 parade-grounds, camps, rifle ranges, &c. Compensation for sickness and accidents due to 53 19 0 1 0 6 6 4 6 542 4 5 603 8 5 military service Rations, forage, fuel, light, and water .. .. 6,721 14 7 2,264 8 3 1,227 13 2 1,297 6 2 11,511 2 2 Legal expenses and Courts of inquiry .. .. 214 67 .. 769 440 225 17 4 Travelling allowances and expenses, removal expenses, 4,607 7 7 3,302 17 2 1,419 16 9 1,319 2 7 10,649 4 1 rail, steamer, train, motor, and ferry fares, freights, cartage, and motor licenses Horses: Hire and maintenance .. .. .. 2 12 6 185 3 7 48 12 0 54 18 1 291 6 2 Horses died or destroyed and written off .. .. .. 20 5 2 .. .. 20 5 2 Clothing, stores, and ammunition .. .. 14,285 7 9 466 1 8 851 19 11 400 10 10 16,004 0 2 Stores lost, broken, destroyed, and written ofF .. 4,528 15 4 18 4 6 .. 4 13 8 4,551 13 6 Funeral expenses .. .. .. .. ■ • • • 252 3 5 1 10 0 253 13 5 Allowances and expenses of officors undergoing train- 10,444 1 7 .. .. .. 10,444 .1 7 ing abroad Technical education of Instructors .. .. 46 16 6 32 18 0 .. 14 16 7 94 11 1 Rifle, Clubs. Proportion pay of military staff . . . . .. 50 0 0 250 0 0 250 0 0 250 0 0 800 0 0 Rail fares .. .. .. .. .. ■. 7 9 10 30 12 8 .. 38 2 6 Small-arms ammunition issued free or at less than cost 728 3 4 2,068 15 10 4,376 2 3 5,149 9 9 12,322 11 2 Proportionate cost of maintenance of ranges and .. 50 0 0 125 0 0 150 0 0 325 0 0 buildings used Miscellaneous charges .. .. .. •. •. 7 17 0 25 2 3 23 6 10 56 6 1 Non-effective Services. Contribution to pensions of Imperial officers and 124 11 0 .. .. .. 124 11 0 N.C.O.'s on loan Depreciation on— Buildings .. .. .. .. .. 730 12 11 8,534 17 2 8,397 6 0 2,828 4 8 15,491 0 9 Libraries .. .. .. .. .. 42 13 4 6 2 10 2 7 1 11 8 1 62 11 4 Motor-vehicles .. .. .. .. 162 2 8 2,143 3 0 2,383 0 6 588 13 9 5,276 19 11 Furniture .. . . .. . . .. .. 300 14 10 400 3 0 .. 700 17 10 99,647 13 0 51,105 14 5 34,489 14 0 23,641 0 7 208,884 2 0 £ s. d. ! £ s. d. J £ »s. d. | £ s. d. | £ s. d. Excess of expenditure over income .. .. 99,173 10 10 ! 50,107 6 2 31,945 8 11 ; 21,566 6 0 j 202,792 11 11 Interost on capital .. .. .. .. 14,017 16 7 [ 13,031 17 l| 7,838 3 5j 5,099 10 9j 39,987 7 10 113,191 7 5 63,139 3 3 39,783 12 4 j 26,665 16 9 242,779 19 9 Or.

Army Northern Centra) Southern Tnt ,. Headquarters. District. District. District. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Administrative charges per head of trainees (Terri- 3145 41711 2122 1107 6122 torials and Cadets), exclusive of non - effective servioes and interest on capital Cost of assistance to rifle clubs per head of members 2 9 0 2 4 1 2 J> 0 2 7 0 2 6 2 Note. —The Revenue Accounts include charges for interest on capital for which the Department has no parliamentary appropriation. No charge for the cost of exchange on payments made in London is included in the accounts.

B.—l [PT. IV], SUP. TO 1939.

ARMY DEPARTMENT—continued. Territorial Revenue Account for the Year ended 31st March, 1939.

Cadet Forces Revenue Account for the Year ended 31st March, 1939.

15

Northern Central Southern m . , District. District. District. Total. £ s. d. £ s. d. £ s. d. £ g. d. Pay: Military, Civil, and Territorial and Special Reservists 83,146 18 7 54,819 1 7 43,894 7 0 131,860 7 2 Clothing, stores, and ammunition .. .. .. 4,604 2 2 10,036 4 9 10,072 16 8 24*713 3 7 Medical fees, attention and hospital charges, and compensa- 659 11 3 1,443 11 2 893 12 7 2,996 15 0 tion for sickness and accidents Advertising, publicity, office expenses, printing, stationery, 2,629 6 3 1,518 3 6 2,007 7 1 6,154 1610 Courts of inquiry, postages, telegrams, telephones, repairs, cleaning, laundering, engraving, trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 499 5 2 1,173 12 11 285 18 10 1,958 16 11 grounds, rifle ranges, camps, launches, &c. Rations, forage, fuel, light, water .. .. .. 3,724 12 5 4,127 7 0 5,316 0 2 13,167 19 7 Subsidies to officers' clubs .. .. .. .. 132 10 0 62 10 0 215 0 0 410 0 0 Horses, hire and maintenance of .. .. .. 71 17 2 301 10 10 324 19 11 698 7 11 Prizes for rifle shooting .. .. .. .. 100 14 1 58 10 5 125 18 10 285 3 4 Grants towards maintenance of Regiments and bands .. 322 4 0 440 10 0 529 6 0 1,292 0 0 Travelling allowances and expenses, rail, steamer, motor, 8,840 4 6 11,828 8 7 11,102 10 3 31 771 3 4 and ferry fares, freight, cartage, and motoi licenses Stores, &c., lost, broken, destroyed, &c., and written off .. 1,357 8 5 225 15 5 111 0 7 1,694 4 5 Schools of Instruction, expenses in connection with .. 4,218 16 10 6,274 5 7 6,525 6 10 17,018 9 3 Funeral expenses .. .. .. .. .. 20 14 0 .. 19 3 11 ' 39 17 11 60,328 4 10 92,309 11 9 81,423 8 8 234,061 5 3 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. 60,328 4 10 92,309 11 9 81,423 8 8 234,061 5 3 Interest on capital .. .. .. .. .. 7,327 14 11 7,688 18 5 5,533 9 8 20,550 3 0 67,655 19 9 99,998 10 2 86,956 18 4 254,611 8 3 Cr -. , , £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down .. .. .. .. .. 60,328 4 10 92,309 11 9 81,423 8 8 234,061 5 8 60,328 4 10 92,309 11 9 81,423 8 8 234,061 5 3 £ s. d. £ s. d. £ s. d. £ g. d. Excess of expenditure over income after charging interest on 67,655 19 9 99,998 10 2 86,956 18 4 254,611 8 3 capital 67,655 19 9 99,998 10 2 86,956 18 4 254,611 8 3 Gost,per head of Territorials— • £ s. d. £ s. d. £ s. d. £ a. d. Exclusive of Headquarters administrative expenses and 22 14 5 25 18 11 25 9 1 24 17 6 interest on capital Including Headquarters administrative expenses .. 31 6 9 32 5 6 30 14 1 31 9 8

Northern Central I Southern District. District. | District. Total. Dr ■ £ 8. d. £ s. d. £ 8. d. £ 8. d. Pay: Military, Civil, and Territorial .. .. .. 4,484 16 10 5,900 7 1 7,071 1 6 17,456 5 5 Clothing, stores, and ammunition .. .. .. 1,590 6 1 6,335 2 2 3,351 11 10 11,'277 0 1 Advertising, office expenses, printing, stationery, postage, 122 0 1 176 13 3 175 16 9 474 10 1 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance drill-halls, offices, buildings, parade- 23 5 0 94 14 10 41 6 1 159 5 11 grounds, rifle ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. .. 513 5 7 49 0 8 510 14 9 1,073 1 0 Subsidies to officers'clubs .. .. .. .. 62 10 0 62 10 0 125 0 0 250 0 0 Prizes for rifle shooting and entry fees for Empire Competition 64 17 0 51 2 10 103 17 5 i]9 17 3 Travelling allowances and expenses, rail, steamer, tram, motor, 590 15 10 948 18 3 685 11 0 2,225 5 1 and ferry fares, freights, cartage, and motor licenses Stores lost, broken, destroyed, &c., and written off .. 9 7 6 21 18 3 33 6 9 64 12 6 7,461 3 11 13,640 7 4 12,098 6 1 33,199 17 4 £ s. d. £ s. d. £ s. d. £ s . d. Balance brought down .. .. .. .. 7,461 3 11 13,640 7 4 12,098 6 1 33 199 17 4 Interest on capital .. .. .. .. .. 1,256 18 7 1,607 10 2 2,127 111 4,99110 8 8,718 2 6 15,247 17 6 14,225 8 0 38,191 8 0~ Gr - £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down .. .. .. .. .. 7,461 3 11 13,640 7 4 12,098 6 1 33,199 17 4 7,461 3 11 13,640 7 4 12,098 6 1 33,199 17 4 £ s. d. £ s. d. £ s. d. £ s d Excess of expenditure over income after charging interest on 8,718 2 6 15,247 17 6 14,225 8 0 38,191 8 0 capital . I 8,718 2 6 15,247 17 6 14,225 8 0 38,191 8 0 Cost per head of Senior Cadets— £ s. d. £ s. d. £ s. d. £ s d Exclusive of Headquarters administrative expenses and 1 9 6 2 1 0 1 18 0 1 19 4 interest on capital Including Headquarters administrative expenses .. 10 1 10 877 730 8116

B.—l [PT. IV], SUP. TO 1939.

ARMY DEPARTMENT—continued. Abmy Ordnance Revbwue Account fob the Year ended 31st March, 1939. Dr. £ s. d. Gr. £ s. d. Pay: Military and Civil .. .. 31,867 6 4 Hire of stores .. .. .. .. 215 3 2 Medical fees .. .. .. .. .. 8 3 5 Excess of expenditure over income carried down .. 51,584 19 11 Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, and laundering .. .. .. .. 2,812 10 2 Maintenance of b»ildings, lighting, fuel, water, &c. 3,513 11 11 Travelling allowances and expenses, removals, transport, freight, and cartage .. .. .. 8,033 2 4 Clothing, stores, and ammunition .. .. 1,483 1 5 Stores lost, broken, &e., and written off .. 2,239 7 1 Depreciation-— Buildings.. .. .. .. .. 1,245 310 Motor-vehicles .. .. .. .. 197 16 7 £51,800 3 1 £51,800 3 1 £ s. d. £ s. d. Excess of expenditure over income brought down 51,584 19 11 Excess of expenditure over income after charging Interest on capital .. .. .. .. 71,272 14 4 interest on oapital .. .. .. .. 122,857 14 3 £122,857 14 3 £122,857 14 3 " Janie Seddon " Launch Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. £ s. d. Pay of crew .. .. .. .. 1,496 11 9 Hire .. .. .. .. 1,329 2 6 Deck and engine-room stores .. .. .. 119 4 6 Towing targets, and other departmental services .. 1,078 17 6 Euel and water .. .. .. . . 249 8 6 Maintenance, repairs, slip dues, &e. .. .. 362 0 9 Lioense fee and telephone .. .. .. 55 14 2 Excess of income over expenditure carried forward.. 125 0 4 £2,408 0 0 £2,408 0 0 £ s. d. £ s. d. Interest on capital .. .. .. .. 212 3 Excess of inoome over expenditure brought down .. 125 0 4 Excess of income over expenditure after charging interest on capital .. .. .. 122 8 1 £125 0 4 £125 0 4

16

B. —1 [PT, IV], SUP, TO 1939,

ARMY DEPARTMENT—continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s. d. Capital Account — £ s. d. £ s. d. Land .. .. .. .. .. 264,140 8 6 Public Works Fund .. 70,506 13 3 Buildings .. .. .. .. .. 483,510 2 1 Consolidated Fund .. 3,600,149 3 6 Military stores and equipment 3,670,655 16 9 (includes £115,137 paid on Creditors— account of work in proDepartmental .. .. 13,313 3 6 gross)— Sundry .. .. .. 14,387 6 5 Armament, heavy-gun, and £ s. d. — 27,700 911 small-arms ammunition 1,142,730 14 2 Rents received in advance .. .. . . 84 7 11 Ordnanoe Depot stocks at Nelson Rifle Prize Fund .. .. .. 1,106 0 0 vocabulary prioes .. 1,250,369 4 3 Writing-off, Suspense Account .. .. 3,883 1 0 Unit equipment and clothing Treasury Adjustment Account .. .. 656,922 13 11 stocks .. .. 485,457 19 8 Motor-vehicles .. .. 39,933 13 8 2,918,491 11 9 Horses .. .. .. .. .. 1,984 14 0 Army Service Corps supplies.. .. .. 4,437 1 1 Office furniture .. .. .. .. 1,063 1 8 Mechanical appliances .. .. .. 531 10 10 Libraries .. .. .. .. .. 467 14 1 Stationery and publications .. .. .. 8,706 17 5 Stamps .. .. .. .. .. 271 9 3 Medals and decorations .. .. .. 4,185 5 6 Defence vessel "Janie £ s. d. Seddon" .. .. 65 7 2 Coal and oil supplies abroad .. 16 14 2 82 1 4 Wireless installation, short-wave .. .. 401 6 8 Rents accrued— Departmental .. .. 200 0 0 Sundry .. .. .. 190 12 5 . 390 12 5 Debtors—• Departmental .. .. 361 8 6 Sundry.. .. .. 4,879 12 5 5,241 0 11 Eire loss, Suspense Account .. .. .. 3,140 8 10 Assets in Suspense .. .. .. .. 3,883 1 0 Nelson Rifle Prizo Fund .. 1,000 0 0 Balance of interest on same 106 0 0 — 1,106 0 0 Excess of expenditure over income— Ordnance Revenue Account 122,857 14 3 Headquarters Revenue Account .. .. 242,779 19 9 Territorials Revenue Account.. .. .. 254,611 8 3 Cadets Revenue Account .. 38,191 8 0 658,440 10 3 Less excess of income over expenditure " Janie Seddon" Account .. .. 122 8 1 658,318 22 £4,360,352 9 6 £4,360,352 9 6 H. Turner, Army Secretary. W. H. Wiiyborn, Accountant. I hereby certify that the Revenue Accounts and Balance-sheet have bean 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, Controller and Auditor-General.

3—B. 1 [PT. IV], SUP. TO 19,39

17

B.—l [PT. IV], SUP. TO 1939.

CEOWN LANDS ACCOUNT. Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. Administration expenses .. .. .. 1.3,654 4 6 Accrued revenue — £ s. d. £ s. d. Rebates .. .. .. .. .. 12,113 3 3 Rents .. .. .. 252,508 3 8 Remissions under — £ s. d. Interest on sales of land .. 28,860 12 2 Land Act, 1924 .. .. 7,324 8 6 Royalties .. .. .. 9,282 911 Mortgagors Relief Acts.. .. 64,057 2 0. 290,651 5 9 Deteriorated Land Act, 1925 .. 70 8 8 Residue of receipts from mining district land- —• 71,451 19 2 occupation leases paid to Public Account under Thirds under section 139, Land Act, 1924 .. 3,430 10 5 section 317, Land Act, 1924 .. .. 912 1 6 Irrecoverable rents : Writings-off in Suspense .. 4,455 12 8 Interest under section 13, Land La"us Amendment Depreciation—• £ s. d. Act, 1926 .. .. .. .. .. 84,795 2 6 Buildings .. .. .. 145 1 3 Interest under section 47, Land Laws Amendment McGregor Block .. .. 656 18 0 Act, 1929 .. .. .. .. .. 8,479 9 7 801 19 3 Profit on sale of improvements .. .. 80 0 0 Sundry expenditure in respect of Adjustment in respect of previous years .. 6,475 8 6 Crown lands out of vote" Lands Miscellaneous: Territorial revenue .. .. 5 10 4 and Survey '' —• Rent Aranui Block .. .. 48 3 6 Repairs to dwellings .. .. 141 4 0 Insurances .. .. .. 104 8 3 Protection, clearing, grassing .. 1,895 3 2 Destruction of rabbits .. .. 5,728 1 4 Eradication of noxious weeds .. 9,000 8 9 Rates to local authorities .. 1,464 7 2 Reclamation of sand-dunes .. 573 0 3 Repairs and alterations .. 281 16 5 Compensation for error in title .. 50 0 0 19,286 12 10 Adjustments in respect of previous years .. 534 18 2 Balance carried down .. .. .. 265,669 17 11 £391,398 18 2 £391,398 18 2 £ s. d. £ s. d. Interest on capital .. .. .. .. 362,554 16 0 Balance brought down .. .. •• 265,669 17 11 Thermal Springs Account .. .. .. 296 11 6 Mining District Land Occupation Account .. 798 18 5 Balance, 31st March, 1939 .. .. .. 96,382 11 2 £362,851 7 6 £362,851 7 6 ORAKEI BLOCK ACCOUNT. Trading and Profit and Loss Account for the Year ended 31st March, 1939. Dr. Gr. £ s. d. Land on hand at cost, plus expenses of subdivision, £ s. d. Sales: Net .. .. .. .. 1,457 15 5 roading, &c., as at Ist April, 1938 .. .. 348,635 13 2 Land on hand at cost, plus expenses of subdivision, Surveys and contingencies— £ s. d. roading, &c., as at 31st March, 1939 .. 347,290 811 Commissions paid to land-agents .. 47 10 0 Building repairs .. .. .. 5 16 7 Rates .. .. .. .. 56 0 7 Legal expenses .. .. .. 0 3 0 Valuation expenses .. . • 110 110 11 2 Gross profit transferred to Profit and Loss Account 2 0 0 £348,748 4 4 £348,748 4 4 £ s. d. £ s. d. Administration expenses .. .. .. 150 18 10 Gross profit .. .. .. .. 2 0 0 Depreciation reserve: Buildings .. .. 77 18 6 Accrued D.P. interest .. .. .. 2,047 10 9 Interest on purchase-money .. .. .. 4,952 7 1 Accrued rent .. .. .. .. 537 15 7 Interest on expenditure under section 417 .. 14,641 13 0 Balance: Net loss transferred to Crown Lands Remission — £ s. d. Account .. .. .. .. 18,349 0 1 Ordinary .. .. .. 59 15 2 Mortgagors and Lessees Rehabilitation Act .. .. .. 625 3 11 684 19 1 Writings-ofE in Suspense (interest written off) .. 428 9 II £20,936 6 5 £20,936 6 5 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Crown Lands Account .. .. .. 351,005 18 9 Land at cost, plus expenses of subdivision, roadLand for Settlements Account .. .. 33,379 8 2 ing, &c... .. .. .. .. 346,565 811 Sundry creditors for payment in ad- Leased land .. .. .. .. 725 0 0 advance —• £ s. d. Buildings .. .. .. .. .. 2,597 10 0 D.P. instalment principal .. .. 163 13 4 Debtors for— £ s. d. D.P. interest .. .. ..10 0 0 D.P. instalment principal .. 335 18 1 173 13 4 D.P. interest .. .. .. 1,493 14 9 Depreciation reserve: Buildings .. .. 747 3 8 Rent .. .. .. 31 12 6 Writings-off in Suspense Account .. .. 315 14 10 Sales of land .. .. .. 33,207 3 5 Rent Adjustment Account .. .. .. 151 6 3 35,068 8 9 Outstanding rents, &c., in Suspense Account 315 14 10 Interest Adjustment Account .. .. 501 2 6 £385,773 5 0 £385,773 5 0

18

B.—l [PT. IV], SUP. TO 1939.

CROWN LANDS ACCOUNT—continued. THERMAL SPRINGS DISTRICT ACT, 1910, ACCOUNT. Revenue Account fob the Year ended 31st March, 1939. Or. £ 8 . d. Amount due to— £ s. d. £ s. d. Accrued rent .. .. .. 1, 346 3 9 Rotorua Town.. .. .. 1,419 16 10 Balance carried down .. .. 148 17 4 Administration expenses .. 74 .14 7 1,494 11 5 Losses in Suspense .. .. . . 0 9 8 £1,495 1 1 £1,495 1 1 „ , Pr £ s. d. £ s . d. Balance forward from previous year .. .. 147 14 2 Balance carried forward .. .. .. 296 11 6 Balance brought down .. .. .. .. 148 17 4 £296 11 6 £296 11 6 Balance-sheet as at 31st March, 1939. Liabilities. Assets. Capital— £ s. d. Land— £ s. d. £ s. d. Public Works Fund: Rcvenue-earuing .. 5,902,535 1 4 Leased.. .. .. 5,626,884 18 7 £ s. d. Unleased .. .. 2,363,775 16 10 Consolidated Fund .. 5,925,708 17 8 Provisional State forest .. 648,153 5 2 Transferred from Dis- Areas subject to operations charged Soldiers Settle- of Small Farms (Relief ment Account .. 225,203 15 0 of Unemployment) Act, 1932-33 .. .. 27,358 10 4 6,150,912 12 8 Areas subject to section 8, Land Laws Amendment Revenue-earning .. 3,126,275 2 3 Act, 1929 .. .. 35,482 0 6 Non-revenue-earning ..3,024,637 10 5 Areas included in land for 6,150,912 12 8 settlements estates .. 211,940 0 0 Reserve Account of assets transferred from 8 913 594 jj g Discharged Soldiers Settlement Account .. 360,721 15 4 Interests inland: Property Buildings Account: Equity in buildings and Account— improvements due to outgoing lessees .. J ,226 4 4 Freehold (Discharged Unpaid purchase-money in respect of Native Soldiers Settlement Acland acquired (on account of rates, succession count) .. .. 100,130 4 3 duty, &c., payable by Natives) .. .. 480 15 3 Leasehold Discharged Sundry creditors— £ s. d. Soldiers Settlement AcRents, &c., paid in advanco 4,023 9 5 count) .. .. 7,257 12 2 Royalties paid in. advance 165 8 7 ' 107,387 16 5 Interest paid in advance .. 1,056 6 6 Undivided interests in land —• Departmental .. .. 670 12 6 Crown interests in consoliMiscellaneous .. .. 962 10 5 dation schemes —■ 6,878 7 0 Tokerau Native Land Suspense Account: Credits under Deteriorated Court District .. 32,036 14 1 Land Act, 1925 .. .. .. .. 403 11 2 Waiariki Native Land Rents and interest charged in advance .. 69,767 6 2 Court District .. 11,283 16 4 Interest on capital invested in Orakei Block .. 234,582 3 8 Waikato-M'aniapoto NaMining claims : Deposits by miners .. .. 41 5 4 tive Land Court Dis-Writ,ings-of£ in Suspense .. .. .. 31,076 1 3 trict .. .. 26,035 1 0 Treasury Adjustment Account .. .. 372,308 911 Mohaka Consolidation Scheme .. .. 8,971 13 4 Northern Waiapu Consolidation Scheme .. 3,557 14 8 Interests acquired for cash in sundry Native blocks 85,877 10 0 — 167,762 9 5 Proceeds of sale of Crown land, &0., paid to Land for Settlements Account under section 20, Land Act, 1924— Sales of Crown land .. 2,773,736 3 2 Sales of buildings on Crown land.. .. .. 30,583 12 2 2,804,319 15 4 Expenditure on surveys of Crown land .. 6,098 0 3 £ s. d. Buildings on Crown land .. 7,779 18 6 Less depreciation reserve.. 1,148 11 1 6,631 7 5 Improvements on Crown lands .. .. 5,151 10 3 Balance of purchase price of improvements payable by incoming lessees— £ s. d. Capital .. .. 1,116 12 11 Instalments— Principal .. .. 87 18 5 Interest .. .. 21 13 0 — 1,226 4 4 Advances for grass-seed, &c. .. .. 4,601 14 5 Orakei Block .. .. .. .. 351,005 18 9 £ s. d. McGregor Block .. .. 5,722 15 6 Less depreciation reserve.. 3,148 9 4 2,574 6 2 Carried forward .. .. 13,130,933 13 10 Carried forward .. .. .. 12,370,353 14 2

19

B.—l [FT. IV], SUP. TO 1939.

CROWN LANDS ACCOUNT—continued. Balance-sheet as at 31st Maech, 1939 —continued. Liabilities —continued. £ s. d. Assets —continued. £ s. d. Brought forward .. .. 13,130,933 13 10 Brought forward .. .. .. 12,370,353 14 2 Sundry debtors— £ s. d. Rents .. .. .. 77,280 17 1 Royalties .. .. 1,140 8 6 Interest on sales .. 17,433 4 8 Interest on advances .. 68 18 7 Instalment— Principal: Improvements 5 5 0 Interest: Improvements 33 3 8 Realization Account .. 32,154 18 7 Misc e 11 aneous advances (Discharged Soldiers Settlement Account) .. 6 17 8 Rates on Waiapu Native blocks .. .. 3,785 18 11 Small-farms Scheme : Rents accrued .. .. 376 9 9 Buildings: Interest .. 989 16 11 Roading-costs .. .. 560 8 4 Departmental .. .. 811 2 3 Miscellaneous .. .. 1,404 12 6 Insurance .. .. 25 0 7 136,077 3 0 Interest under section 13, Land Laws Amendment Act, 1926 .. .. .. .. 290,876 6 1 Postponements of rent and interest— £ s. d. Under Land Act, 1924 .. 3,785 4 1 Under Mortgage Relief Acts 3,136 2 1 6,921 6 2 Interest on sales accrued but not due .. 6,634 7 3 Losses in Suspense .. .. .. 31,076 1 3 Profit and Loss Account: Orakei Block .. 190,829 4 4 Revenue : Loss for year carried forward .. 96,382 11 2 Cash — Receiver-General's Deposit £ s. d. Account .. .. 41 5 4 Local Bodies' Deposit Account of Receiver of Land Revenue .. .. 1,741 15 1 1,783 0 5 £13,130,933 13 10 £13,130,933 13 10 T. Pound, Assistant Under-Secretary of Lands. G. I. Beeson, 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]. The following comments are appended : (1) Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,279 12s. 9d., 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 the Public Works Fund on Native development areas proclaimed subject to section 522, Native Land Act, 1931, which is included in the asset " Undivided interests in land " should be reflected in the accounts of the Native land-development schemes controlled by the Native Department; (4) the provisions of section 537 (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, £3,785 18s. lid."- —Cyril G. Collins, Controllei and Auditor-General,

20

B— 1 [FT. IV], SUP. TO 1939.

DAIRY INDUSTRY LOANS. (Agriculture (Emergency Powers) Act, 1934.) Revenue Account for the Year ended 31st March, 1939. r ' . £ s. d. Cr. £ g d Balance at Ist April, 1938 .. .. .. 11 6 8 Interest on advances .. .. .. ..1 703 3 9 Interest on capital .. .. .. ■ • 1,732 610 Balance carried down .. . .. .. '40 9 9 13 6 £1,743 13 6 Balance-sheet as at 31st March, 1939. Liabilities. £ g. ci. Assets Capital Account: Public Works Fund .. .. 42,577 18 3 Advances under section 26, Agriculture (Emergency £ s d Treasury Adjustment Account .. .. .. 1,290 4 4 Powers) Act, 1934 .. .. .. .. 41 704 8 4 Sundry accounts in credit £s. d. Cash in band of State Advances Corporation .. 1,781 12 2 interest on advances .. 12 5 Sundry debtors for— £ s. d. 1 lincipal instalment's .. 49 Sb Interest • . 917 8 50 10 11 Principal instalments .. 41 4 6 51 22 Interest accrued but not due . . .. . . 391 i i Revenue Account .. . . . . .. 40 9 9 £43,918 13 J5 £43,918 13 6 A. R. 1. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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, subiect to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Controller and Auditor-General.

21

B.—l [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. Balance from separate accounts—- £ s. d. Income from— £ s. d. Primary education .. .. .. 2,941,774 0 6 Primary education reserves .. .. 94,896 15 11 Post-primary education .. .. .. 990,918 14 2 Balance as per balance-sheet .. .. 4,655,242 18 0 Higher education .. .. .. 159,212 14 10 Training of teachers .. .. .. 219,469 2 5 Native education .. .. .. 155,745 3 4 Physical training .. .. .. 3,124 9 5 Examinations .. .. .. .. 1,628 18 6 Country Library Service .. .. .. 3,501 15 4 Miscellaneous .. .. .. 53,763 17 7 Special schools and child welfare .. .. 221,000 17 10 £4,750,139 13 11 £4,750,139 13 11 Head Office Administration. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. ■■ .. •• 41,352 10 1 Payment by Teachers' Superannuation Fund for Travelling-expenses .. .. .. •• 1,099 10 4 clerical work, postage, and printing and Office requisites, advertising, &c. . . .. 107 10 3 stationery .. .. .. .. 900 0 0 Telephones .. .. .. • • • • 361 1 8 Sale of publications .. .. .. .. 167 17 5 Printing and stationery .. .. .. 1,393 17 6 Recovery of salaries of officers for service in conPostage .. . . .. 1,291 2 9 nection with Electrical Wiremen's Examinations 90 0 0 Rent of offices (Government buildings) .. .. 1,557 0 0 Education Gazette— £ s. d. Rent of other offices .. .. ■ . . • 171 9 0 Sales .. .. .. .. 37 16 7 Depreciation on furniture and office appliances .. 273 0 0 Advertising .. .. .. 221 10 2 Interest on capital .. . . .. .. 80 0 0 259 6 9 Sundries .. .. •• •• 56 10 4 Balance transferred to other accounts .. .. 47,944 13 6 Education Gazette — £ s. d. Salaries .. .. ■ • 236 9 11 Printing .. .. 1,168 3 6 Postage .. .. . ■ 180 15 10 Sundries .. .. . • 32 16 6 1,618 5 9 £49,361 17 8 £49,361 17 8 Primary Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges 18,008 2 9 Recovery from Fire Insurance Fund .. .. 8,643 15 8 Public schools — £ s. d. Amount due for work to be completed .. 3,068 6 3 Teachers'salaries .. 1,883,133 15 4 School buildings: Rent of school buildings and Teachers' house allowances 19,805 9 5 residences .. .. .. .. 22,865 17 2 Teachers' removal expenses 1,297 1 4 Inspection: Fees for special examination .. 1 15 0 1,904,236 6 1 School Journal sales .. .. .. 85 2 10 Manual instruction— MiscellaneousSalaries .. •• 68,973 16 5 Recoveries for education of foreign children .. 294 0 2 Capitation for incidentals . . 23,934 7 0 Recoveries from Health Department on account Handwork materials .. 12,900 18 6 of postage: Progress-card system .. 325 0 0 Grants for agricultural clubs 1,060 9 5 Balance, carried to General Income and ExpendiGrants for swimming instruc- ture Account .. .. .. .. 2,941,774 0 6 tion .. .. .. 919 13 4 107,789 4 8 School and class libraries, including books supplied to pupils in necessitous eases .. 6,366 22 Maintenance of school buildings, &e. — Grants to Boards for maintenance and cost of improvements to school-grounds, £255,244 125.; less part charged to post-primary for maintenance of district high schools (secondary depart- £ s. d. ments), £6,057 .. •• 249,187 12 0 Alterations to buildings to diminish danger from earthquake .. • . • • 2, 289 0 0 Rebuilding of schools destroyed by fire .. .. •• 7,482 0 8 Due for work to be completed 3,068 6 3 School Committee allowances, £155,998 4s. 4d.; less part charged to post-primary for district high schools (secondary departments), £4,421 .. 151,577 4 4 Rent of offices, Wellington Education Board .. 736 10 0 Rent for buildings for school purposes .. 4,213 17 10 418,554 11 1 Carried forward .. .. 2,454,954 6 9 Carried forward .. .. 2,977,057 17 7 0

22

B. —1 [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Primary Education —continued. Expenditure—continued. Income —continued. £ s. d. £ s. d. £ s. d. Brought forward .. .. 2,454,954 6 9 Brought forward .. '2,977,057 17 7 Inspection of schools— Inspectors' salaries .. .. 29,837 1 9 Less charged to grading of teachers, £2,355 9s. 9d.; less charged to Head Office administration, £1,635 .. .. 3,990 9 9 25,846 12 0 Travelling-expenses .. 8,472 5 8 Office requisites (including depreciation on furniture) .. 203 10 7 Clerical assistance .. .. 403 5 0 Transfer and removal expenses 296 9 9 Telephones .. .. 72 12 2 35,294 15 2 Registration and grading of teachers — Head Office salaries and administration .. .. 1,083 18 9 Portion of Inspectors' salaries .. 2,355 9 9 Expenses of appeals .. .. 102 15 2 Printing and stationery .. 267 4 5 3,809 8 1 Conveyance of pupils and instructors, including depreciation on departmental buses .. .. .. 178,367 17 7 Education Boards : Grants for ad - ministration and general purposes .. .. .. 40,613 17 0 Loss part charged to postprimary for district high schools (secondary departments) .. .. .. 1,161 0 0 39,452 17 0 Correspondence School (primary department)-— Head Office administration .. 75 0 0 Salaries .. .. .. 12,603 16 9 Books and stationery, £1,145 ss. lis.; less recoveries from parents, £436 9s. .. .. 708 16 11 Cleaning, lighting, heating, &c. 99 0 11 Manual instruction .. .. 79 6 10 Depreciation on furniture .. 94 0 0 Depreciation on library .. 100 0 0 Postage .. .. .. 740 14 4 Rent of offices .. .. 205 0 0 Telephone .. .. 3116 11 Interest on capital .. .. 77 0 0 Travelling-expenses .. .. 398 1 6 Repairs .. .. .. 48 2 9 Sundries .. .. .. 72 13 7 15,333 10 6 School Journal — Head Office administration .. 50 0 0 Salaries .. .. .. 472 19 10 Printing and despatch .. 3,460 5 2 Postage .. .. .. 1,209 14 0 Rent of offices .. .. 80 0 0 Telephone .. .. .. 9 5 0 Sundries .. .. .. 34 9 0 5,316 13 0 Grants to free kindergartens .. .. 6,739 6 0 Hot meals for sub-normal children .. .. 25 0 0 Preparation of school text-books .. .. 980 4 8 Postage .. .. .. .. . • 208 6 8 Printing and stationery .. .. .. 509 2 1 Interest on capital .. .. .. .. 235,998 4 7 Miscellaneous .. .. .. .. 68 5 6 £2,977,057 17 7 £2,977,057 17 7 Post-primary Education. Expenditure. £ s. d. Income. Head Office administration charges .. .. 9,323 0 4 High schools— £ s. d. £ 8. d. Salaries of teachers and instructors — Pupils'fees .. .. 326 11 0 £ s. d. Endowment income applied Secondary schools .. 282,430 17 9 to payment of teachers' Technical sohools .. 219,789 15 0 salaries and maintenance Combined schools .. 56,537 16 4 of buildings .. .. 36,874 11 11 District high schools .. 93,470 18 0 37,201 2 11 652,229 7 1 Carried forward .. .. 661,552 7 5 Carried forward .. .. 37,201 211

23

B. —1 [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. j Post-primary Education—continued. Expenditure—continued. Income continued. £ s. d. £ s. d. Brought forward .. 661,552 7 5 Brought forward .. •• 37,201 211 Transfer and removal expenses .. • ■ 93 7 0 Technical and combined e °°"" « '• 4 f"" 1 "" - " *' 614 ' 4 Secondary schools .. ..41,842 610 Endowment income applied Technical schools .. ..50,529 15 8 to payment of incidentals Combined schools .. ..12,573 910 and maintenance of buildDistrict high schools— mgs and salaries .. 9,700 0 0 Part of grant to Education _ „ , , Boards for general purposes 1,161 0 0 Recoveries from Boards of payments made by Part of grant to Education Department for repairs to buildings .. 400 7 I Boards for School Com- Rent of school buildings and sites .. .. mittee incidentals .. 4,421 0 0 Recoveries from Fire Insurance lund .. 9 10 1 110,527 12 4 Amount due for work to be completed .. 2,540 o Grant to Marlborough High School Correspondence School (secondary departBoard (Marlborough High School q ment): Tuition fees Z74 o o Maintenance'of buildings, inolud- " Balance, carried to General Income and Expening cost of improvements to diture Account.. .. • • • • > school grounds — Secondary schools .. •• 30,423 8 3 Technical schools .. 9,290 13 8 Combined schools .. • • 652 7 4 District high schools (proportion for secondary departments! .. •• •• 6,057 0 0 ' _ 46,423 9 3 Rent of buildings for classes — Secondary schools .. • ■ 86 5 0 Technical schools .. •• 717 3 8 — oUo o o Rebuilding of schools destroyed by fire • • • • • • • * Due for work to be completed .. •• 2,540 2 6 Grading and registration of teachers — Head Office administration charges .. •• •• 352 8 4 Portion of Inspectors' salaries 494 0 0 Expenses of appeals . • 3 0 Inspection — Salaries of Inspectors • • 6,700 9 9 Less part charged to grading of teachers, £494 ; less part charged to Head Office administration, £770 12s. 6d. 1,264 12 6 5,435 17 3 Travelling-expenses.. .. 1,560 10 9 6 996 8 0 Conveyance of pupils and instrucManual instruction .. •• •• 710 Scholarships: War bursaries .. 4,bt>s i Correspondence School (secondary department) —• Head Office administration .. 7o 0 0 Salaries .. •• •• 14,915 15 7 Books and stationery, £2,050 7s. 7d.; less recoveries from parents, £1,129 13s. sd. .. 920 14 2 Postage .. •• •• 1.123 0 7 Rent of offices •• •• 173 6 0 Telephone .. • • • • .>ll7 0 Cleaning, lighting, and sundries 174 4 7 Depreciation on furniture . • 195 0 0 Interest on capital . • 76 1 0 0 Manual instruction 54 18 _" ] ? 73g ]g g Purchase of typewriters for instructional purposes H ,612 9 0 Printing and stationery .. •• •• ,9 n School-books supplied in necessitous cases .. '40 iz Valuation fees •• •• •• •• r _ r _ Vocational guidance •• •• •• 37 11 11 Miscellaneous .. •• •• •• ~, ,» „ Interest on capital 95 ' 437 19 11 £1,047,181 7 0 4:1 '° 47,181 J

24

B. —1 [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Higher Education. Expenditure. £ s. d. Income. £ s. d. Head Office administration charges .. .. 910 0 0 Balance, carried to General Income and ExpendiGrants to— ture Account 159,212 14 10 New Zealand University and University colleges for general purposes, &c. .. .. 82,754 14 1 Workers' Educational Association: Grants .. 7,000 0 0 Special assistance to deserving students .. 243 8 2 Scholarships and bursaries .. .. .. 32,527 2 4 Sundries .. .. .. • • • • 7 10 S Interest on capital .. .. .. 35,770 0 0 £159,212 14 10 £159,212 14 10 Training of Teachers. Expenditure. £ s. d. Income. £ s. d. Head Office administration charges .. .. 782 5 4 Tuition fees .. .. ■■ Training colleges — Balance, carried to General Income and ExpendiSalaries of staff (including ture Account .. .. . • • ■ 219,409 2 5 extra staffs of practising schools in excess of the £ s. d. usual staff as public schools) 32,072 15 5 Special instruction .. .. 3,345 14 3 Science material .. .. 907 5 2 — 30,985 14 10 Allowances to students .. 140,440 18 9 University college fees .. 7,350 10 0 147,797 9 :3 Printing and stationery .. .. .. 81 12 0 Training of teachers (other than students of training colleges) .. .. .. • • 408 19 :2 Boarding-ailowances written off .. .. 24,990 19 4 Sundries .. .. • • • • • • 210 '0 Interest on capital .. .. .. .. 8,389 0 0 £219,498 10 5 £219,498 10 5 Native Education. Expenditure. '£ s. d. Income. £ s. d. Head Office salaries ana administration charges .. 2,414 10 10 Recovery from Firo Insurance Fund .. .. 3,703 0 0 Native schools — £ s. d. Rent of buildings and sites .. .. . • 31 010 Salaries of teachers .. 102,991 8 5 Tauranga Endowment Reserve Revenue . . 321 8 8 Manual instruction .. 1,447 12 3 Balance, carried to General Income and ExpendiBooks, school requisites, &c. 2,921 13 0 ture Account .. .. .. 155,745 3 4 Repairs to buildings, rents, &c. 10,072 18 1 Miscellaneous .. .. 130 15 0 Removal expenses of teachers 1,348 O 0 Depreciation on buildings .. 0,087 0 0 125,599 13 3 Conveyance and board of children .. 12,182 4 5 Inspection— Salaries of Inspectors .. 2,075 0 5 Travelling-expenses .. 794 18 10 2,809 19 3 Higher education : Scholarship allowances and expenses •• •• •• •• 8,810 13 9 Provision of food and clothing, Te Hapua .. 01 15 10 Construction of bridges, &c. .. .. •. 23 12 0 Valuation fees .. .. • • • • 194 12 7 Equipment for provision of hot drinks .. .. 324 9 1 Expenses Hiruharama School choir .. . . 40 010 Postage 15 10 5 Printing and stationery .. .. .. 19 16 0 Sundries .. . • • • • • • • 12 13 7 Interest on capital .. .. .. 7,291 0 jO £159,800 18 10 £159,800 18 10 Physical Education. Income. £ s. d. Expenditure. £ s. d. Balance, carried to General Income and ExpendiHead Office salaries and administration charges .. 50 0 0 ture Account .. .. .. .. 3,124 9 5 £ s. d. Salaries of instructors .. 2,854 0 1 Uniform allowance .. .. 35 0 0 Travelling-expenses .. .. 77 14 7 Transfer and removal expenses .. 57 18 '0 S, 024 18 ;8 Advertising .. • • • • • • 47 1 3 Postages .. .. • • • • • • 2 9 6 £3,124 9 5 £3,124 9 5

4—B. 1 [PT. IV], SUP. TO 1939.

25

B.—l [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Examinations. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. 2,057 1 7 Fees for examinations and certificates .. .. 3,682 15 3 Examiners'and Supervisors'fees .. .. 1,692 18 5 Balance, carried to General Income and ExpendiRent of buildings, forwarding-charges, &c. .. 130 19 10 ture Account .. .. .. .. 1,628 18 6 Postage .. .. .. .. .. 94 18 4 Printing and stationery .. .. .. 560 1 4 Rent of store, Wellington .. .. .. 92 0 0 Fees to University of New Zealand for portion of School Certificate Examination conducted by University of New Zealand .. .. 415 7 3 City and Guilds Examination .. .. 125 15 5 Electrical Wiremen's Examinations .. .. 116 1 2 Sundries .. .. .. .. .. 26 10 5 £5,311 13 9 £5,311 13 9 Country Library Service. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 2,104 610 Subscriptions .. .. .. .. 635 710 Binding books .. .. .. .. 78 13 0 Balance, carried to General Income and ExpendiMaintenanee of motor-vehicles .. .. 373 7 6 ture Account .. .. .. .. 3,501 15 4 Postage .. .. .. .. .. 25115 Printing and stationery .. .. .. 178 3 9 Telephones .. .. .. .. 22 7 8 Travelling-expenses .. .. .. .. 338 8 7 Freight and cartage .. .. .. .. 64 18 8 Depreciation .. .. .. .. 753 0 0 Interest on capital .. .. .. .. 149 0 0 Sundries .. .. .. .. .. 49 5 9 £4,137 3 2 £4,137 3 2 Miscellaneous. Expenditure. £ s. d. Income. £ s. d. Accidents to school-children .. .. .. 1,443 9 3 Registration fees: Education Act, 1914 .. 4 2 6 Expenses of conference of education authorities .. 700 16 8 Sale of school maps .. .. .. .. 0 19 4 Amount written off, being part of premium on Salaries of exchange teachers .. .. .. 12 7 4 conversion : Education Loans Account .. 502 15 6 Balance, carried to General Income and ExpendiGrant swimming-baths, Otautau .. .. 200 0 0 ture Account .. .. .. .. 53,763 17 7 Teachers' Superannuation Fund— Government subsidy under Superannuation Act, 1927 £ s. d. (section 12) .. .. 43,000 0 0 Subsidy under Finance Act, 1925 (section 14) .. 4,577 19 11 Contributions of teachers on active service .. .. 64 7 2 47,642 7 1 School radios .. .. .. .. 1 5 10 Payment of claim for damage to motor-vehicles .. 69 17 8 Visual education .. .. .. .. 57 17 4 Grant to representative at conference re Correspondence Schools: Canada .. .. 207 0 0 Cost of reclaiming and top-dressing land at Auckland Point, Nelson .. .. .. 2,946 17 4 Sundries .. .. .. .. .. 9 0 1 £53,781 6 9 £53,781 6 9 Special Schools and Child Welfare (Summary). Expenditure. £ s. d. Income £ s. d. Balance brought forward from separate accounts — Stores Summary Account .. .. .. 323 18 10 Education of the blind .. .. .. 6,784 10 3 Balance, carried to Goneral Income and ExpendiEducation of the deaf .. .. . • 11,805 010 ture Account .. .. .. .. 221,000 17 10 Education of the feeble-minded .. .. 27,388 9 6 Child welfare: General .. .. .. 175,346 16 1 £221,324 16 8 £221,324 16 8 Special Schools and Child Welfare: General Administration. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges 12,762 19 7 Balance, carried to separate Special Schools and Child Welfare Accounts .. .. .. 12,762 19 7 £12,762 19 7 £12,762 19 7

26

B. —1 [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Education of the Blind. Expenditure. £ s. d. Income. £ s . d. Head Office salaries and administration charges .. 90 0 0 Maintenance fees .. .. .. .. 428 9 2 Maintenance of St ate wards in New Zealand Institute Balance, carried to Special Schools Summary Account 6 784 10 3 for the Blind ........ 386 6 1 Grant to New Zealand Institute for the Blind .. 5,190 0 0 Travelling-expenses of children .. .. .. 6 13 4 Interest on capital .. .. .. .. 1,540 0 0 £7,212 19 5 £7,212 19 5 Education of the Deaf. Expenditure. £ s. d. Income. £ s . d. Head Office salaries and administration charges .. 600 0 0 Maintenance fees .. .. .. .. 1 894 0 1 School for tho Deaf— £ a. d. Deductions from salaries of staff for board and Salaries of staff .. .. 6,959 7 4 quarters provided .. .. .. 448 18 9 Maintenance of children .. 2,326 1 9 Balance, carried to Special Schools Summary Maintenance of buildings .. 2,220 18 5 Account .. .. .. .. ..11 805 0 10 Depreciation on buildings, &c. .. 474 0 0 Depreciation on water-system .. 30 0 0 12,010 7 6 Advertising .. .. .. .. 9 6 6 Travelling-expenses .. .. .. .. 677 14 8 Postages .. .. .. .. .. 815 7 Interest on capital .. .. .. .. 837 0 0 Sundries .. .. .. .. .. 4 15 5 £14,147 19 8 £1444719~8 School for the Deaf: Income from Bequests in the Hands of Public Trustees. (To be expended on amusement, &c., for inmates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. I Income. Expenditure on recreation, &c. .. .. 140 15 10 Balance of income in Post Office Savings-bank, £s. d. Balance in hand, 31st March, 1939, carried to balance- 31st March, 1938 .. .. .. .. 88 17 5 sheet • • ■ • • • • • ■ • 35 15 7 Income from bequests .. .. .. .. 86 5 5 Interest on deposits in Post Office Savings-bank .. 18 7 £176 11 5 £176 ii Q Education and Training of the Feeble-minded. Expenditure. Income. £ s. d. Balance (net cost) on — £ s. d. Maintenance fees from parents, &c. .. .. 799 410 Richmond School for Girls .. .. .. 6,656 2 0 Recoveries on account of travelling-expenses .. 49 11 10 Otekaike School for Boys .. .. .. 20,507 17 0 Balance, carried to Special School Summary Account 27,388 9 6 Head Office administration (non-institutional) .. 300 0 0 Travelling-expenses (including interest on capital on motor-cars) .. .. .. .. 660 16 11 Postages .. .. .. .. .. 112 10 3 £28,237 6 2 £28,237 6 2 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, 408 7 1 quarters provided .. .. .. .. 430 ] 0 9 Maintenance of inmates .. .. .. 2,292 16 11 Sales of produce .. .. .. .. 6 5 2 Repairs to buildings .. .. .. . . 351 7 9 Balance, carried to Education and Training of the Depreciation on buildings .. .. .. 437 0 0 Eeeble-minded Incomo and Expenditure Account 6,656 2 0 Advertising .. .. .. .. .. 262 Interest on capital .. .. .. .. 441 0 0 £7,092 17 11 £7,092 17 11 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 .. .. .. .. 9,510 17 5 quarters provided .. .. .. 1 449 1 g Maintenance of inmates .. .. .. 7,139 12 3 Sales of mats, basketwork, &c. .. .. ' 123 14 11 Repairs to buildings .. .. .. .. 2,812 3 3 Balance (profit) from Farm Account .. .. 48 18 5 Depreciation on buildings .. .. .. 1,213 0 0 Balance, carried to Education and Training of the Depreciation on motor-vehicles .. .. 25 2 8 Eeeble-minded Income and Expenditure Account 20 507 17 0 Advertising .. .. .. .. .. 5 16 3 Interest on capital .. .. .. .. 1,148 0 0 £22,129 11 10 £22,129 11 10

27

B.—l [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Special School for Boys, Otekaike (Farm Account). Expenditure. Income. Stock on hand, Ist April, 1938 — £ s. d. £ s. d. Sales of produce (including issues to Otekaike £ s. d. Live-stock .. .. .. 446 1 10 institution) .. .. .. .. 2,415 6 11 Farm produce .. .. .. 629 12 8 Stocks on hand, 31st March, 1939— £ s. d. 1,075 14 6 Live-stock .. .. .. 418 1 11 Purchase of live-stock .. .. 419 6 10 Farm produce .. .. 873- 3 7 Purchase of feed .. .. .. .. 330 5 4 1,291 5 6 Purchase of seed and manures .. .. 181 10 9 Repairs tp plant, buildings, &c. .. .. 121 0 9 Purchase of petrol, oil, and sundries .. .. 91 11 5 Salaries and wages of staff employed on farm .. 1,066 4 5 Depreciation on buildings, &c. .. .. 127 0 0 Balance carried down .. .. .. 293 18, 5 £3,706 12 5 £3,706 12 5 £ s. d. £ s. d. Head Office salaries and administration charges . . 45 0 0 Balance brought down .. .. .. .. 293 18 5 Interest on capital .. .. •. • . 200 0 0 Balance (profit), carried to Otekaike General Account 48 18 5 £293 18 5 £293 18 5 Child Welfare Summary Account. Expenditure. £ s. d. Income. Provision for bad debts .. .. .. 20,000 0 0 Fees recovered from parents, &c., for maintenance £ s. d. Boys' Training Farm, Weraroa .. .. 15,428 2 8 of children .. .. .. .. 22,904 15 4 Auckland Receiving Home .. .. ... 2,036 15 1 Balance, carried to Special Schools Summary of Hamilton Receiving Home .. .. .. 1,184 611 Income and Expenditure Account .. .. 175,346 16 1 Miramar Children's Home .. .. .. 2,391 18 9 Wellington Girls' Hostel .. .. .. 986 17 6 Christchurch Receiving Home .. .. 1,707 12 9 Burwood Girls' Home .. .. •• 7,954 3 3 Dunedin Receiving Home .. .. .. 1,325 12 6 Auckland Boys' Home .. .. 2,939 19 3 Wellington Boys' Homo .. .. .. 1,666 15 3 Christchurch Boys' Home .. .. . . 1,785 5 3 Dunedin Boys' Home .. .. .. 1,309 5 0 Non-institutional .. .. .. .. 137,534 17 3 £198,251 11 5 £198,251 11 5 Boys' Training Farm, Weraroa. Expenditure. £ s. d. Income. Head Office salaries and administration charges .. 250 0 0 Deduction from salaries of staff for board and £ s. d. Salaries and wages of staff .. .. .. 4,937 15 1 quarters provided .. .. .. .. 524 12 11 Maintenance of inmates .. .. .. 5,077 15 11 Rent of buildings .. .. .. .. 44 5 4 Repairs to buildings, &c. .. .. .. 790 3 9 Prize-money .. .. .. .. 13 11 6 Accidents .. .. .. .. .. 27 0 6 Balance, carried to Child Welfare General Account 15,428 2 8 Telephones .. .. .. .. .. 7 13 6 Depreciation on buildings, &c. .. .. 786 0 0 Interest on capital .. .. .. .. 969 0 0 Balance (loss) from Farm Account .. .. 3,165 3 8 £16,010 12 5 £16,010 12 5 Boys' Training Farm, Weraroa (Farm Account). Expenditure. Income. Sty)ck, lgt April, 1938— £ s. d. £ s. di Stocks, 31st March, 1939— £ s. d. £ s. d. Live-stock .. .. .. 4,124 1 2 Live-stock .. .. .. 2,333 9 2 Farm produce .. .. .. 1,161 14 7 Farm produce .. .. .. 969 9 4 5,285 15 9 — 3,302 18 6 Purchase of live-stock .. .. .. 623 13 5 Sales of produce and live-stock, including issues to Purchase of seeds and manures .. .. 406 3 7 Weraroa institution .. .. 2,546 3 2 Purchase of.feed .. .. .. .. 137 16 0 Balance carried down* .. .. .. 2,320 3 8 Repairs, to buildings, plant, &c. .. .. 258 4 6 Salaries and wages of staff .. .. 1,077 16 7 Sundries .. .. ■ • .. 205 19 6 Depreciation on buildings, &c. .. .. 156 0 0 Depreciation on tractor .. .. .. 17 16 0 £8,169 5 4 £8,169 5 4 £ S. d. £ s. d. Balance brought down .. .. .. 2,320 3 8 Balanqe (loss), carried to Weraroa General Accoupt 3,165 3 8 Head Office administration charges .. 45 0 0 Weraroa Office charges .. .. .. 80 0 0 Interest on capital .. .. .. 720 0 0 £3,165 3 8 £3,165 3 8 1

* A substantial portion of the fanning loss was due to heavy reductions in valugj as at 31st March. 1939, to bring into line with standard values as set out in the Department's Stores ltules.

28

B. —1 [PT. IV], Sup. TO 1939,

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Girls' Homes and Receiving Homes.

Boys' Homes.

Child Welfare —Non-institutional. Expenditure. £ s. d. Income. £ B . d. Head Office salaries and administration charges .. 10,440 19 7 Unclaimed inmates' earnings .. .. .. 481 4 8 Salaries of officers .. .. .. .. 21,061 9 7 Rent of buildings, Auckland .. .. .. 105 0 0 Maintenance of children boarded Rent of buildings, Wanganui .. .. .. 69 1 9 ou t— £ s. d. Board of staff .. .. . . .. 20 0 0 Payments to foster-parents .. 80,135 14 1 Recoveries from parents for travelling-expenses .. 92 9 6 Clothing, &c. .. .. 8,341 5 6 Balance, carried to Child Welfare Income and Post and Telegraph Depart- Expenditure Account .. .. .. 137,534 17 3 ment: Commission on payments .. .. .. 685 3 6 89,162 3 1 Maintenance of inmates in private institutions .. .. ~ 5,049 8 4 Boys' Hostel, Auckland (Mount Albert) — Repairs to buildings .. 15 0 0 Depreciation on buildings .. 106 0 0 Interest on capital .. .. 166 0 0 287 0 0 Receiving Home, Wanganui (closed) — I Repairs to buildings, &c. .. 4 0 0 Depreciation on buildings .. 52 0 0 Interest on capital .. .. 62 0 0 118 0 0 Receiving Home, Napier (closed) — Repairs to buildings, &c. .. 179 0 3 Depreciation on buildings .. 44 0 0 Interest on capital .. .. 46 0 0 269 0 3 Carried forward .. .. 126,388 0 10 Carried forward .. .. 138,302 13 2

29

Auckland, j Hamilton. Miramar. 0 " Christchurch. Burwood. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office administration .. 40 0 0 40 0 0 40 0 0 40 0 0 50 0 0 60 0 0 40 0 0 Salaries of staff .. .. .. 861 5 8 467 5 9 903 2 7 562 1 0 724 7 2 3,610 13 8 507 7 3 Maintenance of inmates .. .. 909 0 1 470 15 4 802 11 10 638 9 0 887 13 10 2,434 14 4 479 3 2 Repairs to buildings .. .. 194 15 1 103 3 10 590 13 0 41 3 5 94 6 6 6 6 204 5 1 Telephone .. .. .. 7 12 6 5 10 0 563 476 10 12 6 8 17 6 7 12 6 Depreciation on 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 .. 500 32 00 20 00 37 00 12 00 114 00 10 00 Interest on capital .. .. 135 0 0 74 0 0 160 0 0 68 0 0 110 0 0 759 0 0 127 0 0 2,211 13 4 1,258 14 11 2,680 13 8 1,428 0 11 1,967 0 0 8,490 12 0 1,433 8 0 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Deduction from salaries of staff for 130 14 6 73 19 0 168 18 6 105 0 0 135 0 0 473 19 0 60 0 0 board and quarters provided Board for inmates . . .. 44 3 9 0 9 0 10 16 5 336 3 5 124 7 3 .. 47 15 6 Sale of produce and stores .. .. .. .. .. ,. 22 9 9 Rent of buildings .. .. . . .. 109 0 0 .. .. 40 0 0 Balance carried to Child Welfare 2,036 15 1 1,184 6 11 2,391 18 9 986 17 6 1,707 12 9 7,954 3 3 1,325 12 6 Income and Expenditure Account 2,211 13 4 1,258 14 11 2,680 13 8 1,428 0 11 1,967 0 0 8,490 12 0 1,433 8 0

Auckland. J "Wellington. Christchurch. Dunedin. 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 staff .. .. .. .. .. .. 1,122 2 8 792 11 11 961 18 3 729 10 7 Maintenance of inmates .. .. .. .. .. 1,144 15 11 013 18 7 604 8 2 469 6 9 Repairs to buildings .. .. . . .. .. .. 257 16 9 221 13 8 42 3 2 18 13 5 Telephone .. .. .. .. .. . . .. 7 17 6 7 18 9 9 9 9 5 2 6 Depreciation on buildings, &c. .. .. .. .. .. 216 0 0 68 0 0 135 0 0 89 0 0 Interest on capital .. .. .. .. .. .. 258 0 0 99 0 0 123 0 0 187 0 0 3,056 12 10 1,843 2 11 1,920 19 4 1,538 13 3 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d Deduction from salaries of staff for board and quarters provided .. 116 13 7 126 2 7 92 16 3 100 0 0 Board of inmates .. .. .. .. .. .. ., 42 9 1 42 17 10 48 3 3 Rent of buildings, sales, &c. .. .. .. .. .. .. 7 16 0 .. 81 5 0 Balance carried to Child Welfare Income and Expenditure Account 2,939 19 3 1,666 15 3 1,785 5 3 1,309 5 0 | 3,056 12 10 1,843 2 11 1,920 19 4 1,538 13 3

B. —1 [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Child W elf are —N on-institutional—continued. Expenditure—continued. £ s. d. Income—continued. £ s. d. Brought forward .. .. 126,388 0 10 Brought forward .. .. 138,302 13 2 Receiving Home, Timaru (closed) — £ s. d. Salaries .. .. .. 106 9 8 Maintenance of buildings .. 22 4 Depreciation on buildings .. 50 0 0 Interest on capital .. .. 145 0 0 303 12 0 Refund of inmates' earnings .. .. .. 192 13 6 Rent, office requisites, &c. .. .. 1,91676 Removal of offices .. . • .. • ■ 162 19 7 Payment to Justice Department for services rendered by staff of Registrar-General's Office .. 20 0 0 Legal expenses .. • • • • • • 79 17 1 Travelling-expenses of staff and children (including running-expenses of departmental motor-cars) 6,864 13 6 Transfer and removal expenses of staff. . .. 222 4 11 Refunds of maintenance payments .. .. 125 11 0 Postage .. .. .. •• •• 1,071 4 5 Printing and stationery .. ■ • • • 263 5 0 Telephones .. .. .. • • • • 408 12 1 Advertising .. •. • • • • 23 8 9 Sundries .. .. .. •• •• 18 2 0 Depreciation on office furniture .. .. 207 0 0 Interest on capital (furniture, &c.) .. .. 35 1 0 £138,302 13 2 £138,302 13 2 Stores Summary Account. Expenditure. £ s. d. Income. £ s. d. Balance (loss) from Dunedin Store Account .. 113 9 0 Balance (profit) from Auckland store .. .. 30 0 6 Balance, transferred to Special Schools and Child Balance (profit) from— Welfare Summary Account .. .. .. 323 18 10 Central Store .. .. .. .. 289 7 6 Factory Account .. .. .. .. 117 19 10 £437 7 10 £437 7 10 CENTRAL STORE, WELLINGTON. Trading Account for the Year ended 31st March, 1939. £)r. £ s. d. Gr. £ s. d. Stock, Ist April, 1938 .. .. .. .. 1,627 12 6 Issue to institutions, &c. .. .. .. 6,692 15 10 Purchases and issues from factory .. .. 5,506 14 10 Stock, 31st March, 1939 .. .. .. 1,430 18 5 Balance, carricd to Profit and Loss Account .. 989 6 11 £8,123 14 3 £8,123 14 3 —————— " Profit and Loss Account. D r , £ s. d. Gr. £ s. d. Head Office administration charges .. .. 50 0 0 Balance (gross profit) from Trading Account .. 989 611 Salaries .. .. • • • • • • 410 0 0 Rent .. .. . • • ■ ■ • 64 0 0 Outward freight .. .. • • • • 52 10 10 Fire insurance on stock .. .. . ■ 9 2 0 Postages .. .. . ■ • • • • 14 10 0 Sundries .. .. • • • • • • 12 18 7 Telephone .. .. .. • • • • 718 0 Depreciation on fittings .. .. • • 15 0 0 Interest on capital .. .. .. • ■ 64 0 0 Balance (profit), carried to Stores Summary Account 289 7 6 £989 6 11 £989 6 11 BRANCH STORE, AUCKLAND. Trading Account for the Year ended 31st March, 1939. j) r . £ s. d. Gr. £ s. d. Stock, Ist April, 1938 .. .. .. .. 555 18 10 Issues to institutions, &c. .. .. .. 1,120 4 7 Purchases and transfers from Wellington store .. 936 10 11 Stock, 31st March, 1939 .. .. .. 483 5 8 Balance, carried to Profit and Loss Account .. 11l 0 6 £1,603 10 3 £1,603 10 3

30

B.—l [PT. IV], SUP. TO 1939.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. branch store, auckland —continued. Profit and Loss Account. Dr. £ s . d. Or. £ s d Head Office administration charges .. .. 5 0 0 Balance (profit) brought down .. .. 11l 0 6 Salaries .. .. . . .. .. 35 0 0 Rent .. .. .. .. .. 20 0 0 Interest on capital .. .. .. .. 21 0 0 Balance (profit), carried to Stores Summary Account 30 0 6 £111 0 6 £111 0 6 DUNEDIN BRANCH STORE. Trading Account for the Year ended 31st, March, 1939. Dr. £ s. d. Cr. £ a . d. Stock, Ist April, 1938 .. .. .. .. 321 17 7 Issues to institutions, &c. .. .. .. 408 12 5 Purchases and transfers from Wellington store .. 500 4 0 Stock, 31st March, 1939 .. .. .. 367 15 5 Balance (gross loss), carried to Profit and Loss Account .. .. .. ~ .. 45 13 9 £822 1 7 £822 I 7 Profit and Loss Account. Dr. £ s. d. Cr. £ s d Balance (loss) brought down .. .. .. 45 13 9 Sale of cases .. .. .. .. .. 149 Head Office administration charges .. .. 5 0 0 Balance (loss), carried to Stores Summary Account 113 9 0 Salaries .. .. .. .. .. 25 0 0 Rent .. .. .. . . .. 20 0 0 Depreciation on fittings .. .. .. 4 0 0 Interest on capital .. .. .. .. 1500 £114 13 9 £114 13 9 CLOTHING FACTORY, WELLINGTON. Trading Account for the Year ended 31st March, 1939. Dr. . Cr. £ g- d. Stock, Ist April, 1938—• £ s. d. £ s. d. Goods manufactured and issued .. .. 2,781 12 8 Materials .. .. .. 105 210 Sale of rags .. .. .. .. .. 443 Part manufactured goods .. .. 377 5 1 Sale of goods .. .. .. .. 125 10 0 482 711 Stock, 31st March, 1939 — £ s. d. Issues from central store .. .. .. 1,787 19 3 Materials .. .. .. 184 16 5 Wages .. .. .. .. .. 873 11 10 Part manufactured goods .. 311 12 11 Balance (gross profit) carried down .. .. 263 17 3 496 9 4 £3,407 16 3 £3,407 16 3 Profit and Loss Account. Dr. £ s. d. Cr. £ s . d. Head Office administration charges .. .. 12 0 0 Balance (gross profit) brought down .. .. 263 17 3 Power and lighting .. .. .. .. 17 11 5 Sundries .. .. .. .. 27 6 0 Rent .. .. .. .. .. 30 0 0 Depreciation on plant and fittings .. .. 32 0 0 Interest on capital .. .. .. .. 27 0 0 Balance (profit), carried to Stores Summary Account 117 19 10 £263 17 3 £263 17 3

31

B.—l [PT. IV], SUP. ¥0 1939.

EDUCATION DEPARTMENT —continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. Capital provided by Treasury, National Development Ac31st March, 1939— £ s. d. £ s. d. count: Grants to EducaConsolidated Eund .. 1,234,001 12 2 tion Boards and other Public Works Fund . . 8,970,072 3 9 Boards for sites, buildings, equipment, &c., for — £ s. a. £ s. a. 10 204,073 15 11 Primary education .. 6,111,749 8 4 Capital provided by Unem- Kindergartens .. .. 10,399 7 3 ployment Board .. 23,298 0 0 Post-primary education 2,495,098 8 2 10,227,371 15 11 Higher education .. 922,338 19 2 Boys and girls at service: Wages in hands of Training of teachers .. 228,235 4 8 Department .. .. .. .. 34,543 16 S Education of the blind .. 39,000 0 0 Sundry creditors— £ s. d. 9,806,821 7 7 General .. .. 27,183 5 9 Departmental assetsGovernment Departments 140,190 12 4 Land .. .. .. 59,130 10 3 167,373 18 1 Buildings .. .. 296,842 19 0 Amounts paid to Department Hydro-electric services .. 1,622 0 9 in advance Water-services .. .. 831 11 10 Gramophones and radio Furniture, fittings, &c. .. 10,396 610 ge t s ~ .. 565 5 4 Farm and other plant, imEducation Gazette .. 25 3 4 plements, &c. .. 954 0 10 School Journal .. 10 18 1 Motor-buses, cars .. 28,733 12 0 Teachers' Certificate fees 9 0 0 Typewriters and office apCorrespondence School: pliances .. .. /28 10 4 Books, &e. .. .. 216 8 7 Libraries .. .. 5,049 7 6 826 15 4 404,288 19 4 School for the Deaf, Sumner— Stocks of materials on hand, Capital Account: Bequests for special 2,710 14 0 31st March, 1939 purposes .. .. .. .. School books and requisites 2,167 711 Income from bequests for special purposes 35 15 7 General stores .. .. 7,353 5 4 Stores Suspense Account .. .. •• 493 310 Farm produce .. .. 1,842 1-. LI Treasury Adjustment Account .. •• 4,557,295 14 9 Live-stock .. .. 2,786 11 1 Fire-extinguishers .. 73 6 8 14,223 3 11 Stores Deficiency Account .. .. • • 493 3 10 Official stamps on hand, 31st March, 1939 .. 27 2 7 Premium on conversion : Education Loans Account .. •• •• 2,011 2 6 Amount paid in advance .. .. • • 316 0 Sundry debtors — £ s. d. General .. .. 78,479 4 0 Less reserve .. .. 14,451 14 0 64,027 10 0 Government Departments 6,222 4 2 — 70,249 14 2 Cash in hands of Public Trustee: Sumner bequests .. •• •• •• 2,710 14 0 Cash in hands of Post Office Savings-bank— Sumner bequests .. .. .. 35 15 7 Wages of boys and girls at service .. 34,281 5 6 Cash in hands of Post Office, 31st March, 1939 262 11 2 Balance from Income and expenditure Account 4,655,242 18 0 £14,990,651 14 2 £14,990,651 14 2 — ~ A. E. McKinkon, A.R.A.N.Z., Accountant. N. T. Lambourne, Director of Education. I hereby certify that the Income and Expenditure, Trading and Profit and Loss Accounts, 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. IV]. —Cyril G. Collin?, Controller and Auditor-General.

32

B. —1 [PT. IV], SUP. TO 1939.

ELECTORAL DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ g. d. Salaries .. .. .. .. 5,992 14 3 Miscellaneous revonue .. .. .. 277 6 1 General Election— Sale of rolls .. .. .. .. 1,707 8 0 Expenses of taking .. .. .. 42,230 10 11 Balance carried down .. .. .. 114,116 14 3 Preparation of rolls .. .. 41,065 13 5 Lieensing-poll expenses .. .. .. 10,793 17 8 Now rolls: Formation .. .. .. 4,281 13 5 Postages and telegrams .. .. .. 8,094 12 4 Printing and stationery .. .. .. 1,170 7 2 Rent .. .. .. .. .. 790 12 8 Obsolete maps written off .. .. .. 19 12 0 Furniture and fittings .. .. .. 0 3 2 Telephone services .. .. .. .. 344 1 6 Travelling allowances and expenses .. .. 375 2 3 Depreciation .. .. .. .. 40 11 11 Registration of electors .. .. .. 150 0 0 Licensing Committee elections .. .. 608 6 3 Electoral boundary revision .. .. .. 143 9 5 £116,101 8 4 —— £116,101 8 4 £ s. d. Balance brought down .. .. .. 114,116 14 3 Excess of expenditure over income carried to £ s. d. Interest on capital .. .. .. .. 64 15 2 Balance-sheet .. .. .. .. 114,181 9 5 £114,181 9 5 £114,181 9 5 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 3,733 4 5 Furniture, fittings, and mechanical appliances .. 3,484 3 3 Creditors — £ s. d. Stock of electoral maps .. .. .. 120 14 6 Departmental .. .. 2,186 19 1 Postage-stamps on hand .. .. .. 128 6 8 Sundry .. .. .. 752 4 7 Debtors: Departmental .. .. .. 15 1 8 2,939 3 8 Writings-off in Suspense .. .. .. 0 3 2 Treasury adjustment .. .. .. 111,257 7 5 Excess of expenditure over income .. .. 114,181 9 5 Losses in Suspense .. .. .. .. 0 3 2 £117,929 18 8 £117,929 18 8 G. G. Hodgkins, Chief Electoral Officer. K. Menzies, 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, Controller and Auditor-General.

s—B. 1 [PT. IV], SUP. to 1939.

33

B. —1 [PT. TV], SUP. TO 1939.

EMPLOYMENT PROMOTION FUND. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. Administration expenses: Con- £ s. d. £ s. d. Registration levy .. .. .. .. 471,615 17 1 tribution to— Employment chargeVote " Labour," Subdiv. 11l 240,000 0 0 Tax on salary or wages paid £ s. d. Vote" Land and Income Tax" 60,000 0 0 in cash .. .. 1,868,777 0 3 300,000 0 0 Tax on salary or wages paid General work relief .. .. .. 113,612 13 2 by sale of employment Gold-prospecting schemes .. .. .. 52,288 15 0 stamps .. .. 1,529,818 12 2 Promotion of— Employment on farms .. .. .. 51,837 16 8 3,398,596 1 5 Employment in building trades .. .. 20,762 3 8 Tax on income other than Full-time employment .. .. .. 4,575,862 610 salary or wages .. 1,747,1.33 3 2 Employment amongst boys .. •• 1,882 1 0 5,145,729 4 7 Employment amongst women . ■ • • 7, 686 8 6 Fines .. .. .. .. .. 2,06793 Grants to Native Department for relief of unera- Penalties for late payment of levy .. .. 28,284 6 0 ployment amongst Maoris .. .. 415,006 17 9 £ s. d. Assistance to industry .. .. .. 96,429 12 0 Interest on loans .. .. 1,917 1 10 Sustenance allowances .. .. .. 666,719 14 4 Interest on investments .. 18,226 3 9 Miscellaneous grants and subsidies .. .. 3,602 4 8 — 20,143 5 7 Compensation, ex gratia payments, &c. .. 5,151 510 Miscellaneous .. .. .. .. 284 17 5 Purchase of food, clothing, &c. .. .. 2,795 4 1 Excess of expenditure over income .. .. 753,759 17 11 Bonuses to workers .. .. .. 32,405 12 10 Transport of workers .. .. .. 5,957 19 5 Losses in Suspense .. .. .. 68,62523 Depreciation .. .. . • • • 758 19 10 Bad debts Reserve .. .. .. 500 0 0 £6,421,884 17 10 £6,421,884 17 10 Balance-sheet as at 31st March, 1939. Liabilities. Assets. Creditors — £ s. d. £ s. d. Debtors— £ s. d. £ s. d. Sundry .. .. .. 160,994 16 11 Sundry .. .. .. 22,042 10 11 Departmental .. .. 725 0 9 Departmental .. .. 7,978 11 9 161,719 17 8 30,021 2 8 Registration levies paid in advance .. .. 4,909 0 0 Registration levies due and unpaid .. .. 26,670 0 0 Employment charge paid in advance .. .. 3,218 4 5 Employment charge due and unpaid .. .. 181,956 13 5 Refunds due and unpaid .. .. .. 77 9 3 Interest due and unpaid .. . . . . 568 4 2 Writings off, Reserve .. . . .. .. 76,738 2 3 Interest accrued but not due .. .. .. 2,230 1 3 Loan Premium Account .. .. .. 83 12 5 Tobacco redrying factory at Motueka .. .. 6,751 2 3 Accumulated Fund — Motor-vehicles .. .. . . . . 10 0 0 Exeess of income over expendi- £ s. d. Plant, machinery, and tools .. .. .. 8,288 10 0 ture to 31st March, 1938 1,355,004 22 Humphreys Gully water-race .. .. .. 300 0 0 Less excess of expenditure Loans .. .. .. .. .. 191,443 11 7 over income for year ended Stocks of boots and blankets .. .. .. 197 9 0 31st March, 1939 .. 753,759 17 11 Investments .. .. .. .. 2,500 0 0 601,244 4 3 Assets in Suspense .. .. .. .. 76,738 2 3 £ s. d. Cash in Public Account .. 32,123 2 4 Cash invested by Treasury .. 175,000 0 0 Cash held by Post Office .. 112,771 13 1 Imprests outstanding .. 420 18 3 320,315 13 8 £847,990 10 3 £847,990 10 3

Note. —Part of the subsidy granted to the gold-mining industry is recoverable out of the proceeds of the gold sold.

A. J. Ridler, Assistant-Secretary of Labour. H. Parsonage, 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. — J. H. Fowler, Controller and Auditor-General.

34

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF EXTERNAL AFFAIRS. M.V. " MAUI POMARE." Revenue Account tor the Year ended 31st March, 1939. Dr. £ s. d. Or. £ s. d Salaries and wages .. .. .. .. 10,556 2 1 Freights, passage-money, and miscellaneous receipts 38,300 17 6 Overtime .. .. .. .. .. 3,212 111 Balance carried down.. .. .. .. 3,326 9 5 Pay in lieu of leave .. .. .. .. 340 0 4 Labour at island ports .. .. .. 1,103 2 10 Victualling .. .. .. .. .. 2,707 5 2 Cabin stores .. .. .. .. 266 5 0 Deck stores .. .. .. .. .. 581 0 5 Engine-room stores .. .. .. .. 827 13 0 Fuel oil .. .. .. .. .. 4,459 7 5 Lubricating-oil .. .. .. .. 674 9 1 Paints and painting .. .. .. .. 412 10 2 Repairs .. .. .. .. .. 6,618 6 7 Docking .. .. .. .. .. 532 19 11 Laundry .. .. .. .. .. 101 3 4 Medical expenses .. .. .. .. 395 15 7 Rent .. .. .. .. .. 34 0 0 Stevedoring and tallying .. .. .. 3,081 18 6 Harbour Board charges .. .. .. 738 13 1 Agency commission .. .. .. .. 833 1 10 Water .. .. .. .. .. 170 19 0 Printing and stationery .. .. .. 107 19 3 Transhipping charges .. .. .. 176 138 Audit fees .. .. .. .. 20 5 0 Survey fees .. .. .. .. .. 31 0 0 Depreciation.. .. .. .. .. 2,840 11 9 Miscellaneous .. .. .. .. 804 2 0 £41,627 6 11 £41,627 6 11 £ s. d. £ s. d. Balance brought down .. .. .. 3,326 9 5 Excess of expenditure over income .. .. 4,911 3 8 Interest on capital .. .. .. .. 1,584 143 £4,911 3 8 £4,911 3 8 Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ e. d. Advertising .. .. .. .. .. 816 Balance carried down .. . . .. .. 4,661 2 6 Depreciation .. .. . . .. .. 174 14 10 Freight and cartage .. .. .. .. 0 4 6 Fuel, lighting, &c. .. .. .. .. 101 17 3 Grant to Bureau of Tropical Diseases .. .. 100 0 0 Offico fittings and requisites .. .. .. 22 16 4 Overtime and meal allowance ...... 31 2 0 Postage and telegrams .. .. .. 611 14 5 Printing and stationery .. .. .. 103 16 9 Rent .. .. .. .. .. 124 0 0 Travelling allowances and expenses .. .. 125 12 5 Salaries .. .. .. .. .. 3,167 9 5 Telephones .. .. .. .. .. 89 13 1 £4,661 2 6 £4,661 2 6 £ s. d. £ s. d. Balance brought down .. .. .. 4,661 2 6 Interest .. .. .. .. .. 930 1 3 Grants to Cook Islands Administration .. .. 22,110 16 9 Excess of expenditure over income .. .. 31,589 7 5 " Maui Pomare" working-expenses .. .. 4,911 3 8 Interest on capital .. .. .. .. 836 5 9 £32,519 8 8 £32,519 8 8 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 77,619 1 2 Stores on hand .. .. .. .. 5,528 13 1 Sundry creditors— £ s. d. Furniture and fittings, less depreciation .. 210 7 0 Departmental .. .. 59 10 1 M.V. " Maui Pomare," less depreciation.. .. 38,967 8 3 Sundry .. .. .. 1,718 17 2 Leper accommodation, Makogai, less depreciation 2,912 12 10 1,778 7 3 Cook Islands Fruit Control Loan Account .. 30,000 0 0 New Zealand Reparation Estates .. .. 88,410 6 10 Cash in deposit: Miscellaneous .. .. 0 2 1 Official stamps .. .. .. .. 7 15 0 Departmental debtors .. .. .. 58 3 10 Treasury Adjustment Account .. .. 58,533 5 9 Income and Expenditure Account .. .. 31,589 7 5 £167,807 15 3 £167,807 liTls W. Tailby, Acting-Secretary. I hereby certify that the Revenue Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], —Cyril G. Collins, Controller and Auditor-General.

35

R.—l [PT. IV], SUP. to 1939.

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. Losses written off — £ s. d. £ s. d. Interest on advances .. .. .. .. 811 0 8 Interest .. .. •• 775 16 11 Interest on investments .. .. .. 210 3 1 Principal .. .. •• 5,058 15 1 Balance, being excess of expenditure over income .. 4,816 5 3 Sundry debtors .. .. 2 17 0 5,837 9 0 £5,837 9 0 £5,837 9 0 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Liability to Consolidated Fund .. .. 70,000 0 0 Advances under Finance Act, 1932, section 6 (3) .. 21,878 5 6 Less Income and Expenditure Ac- £ s. d. Sundry debtors for— £ s. d. count balance, Ist April, 1938 22,625 2 0 Principal 2,404 17 9 Add excess of expenditure over Interest .. .. .. I;'' 7.> i 0 income for current year .. 4,816 5 3 On open account .. .. 0 10 6 __ 27,441 7 3 1 . 3,978 9 3 Interest accrued on— 42,558 12 9 Advances .. .. .. 171 13 4 Contribution from Waimarino Bush Fire Relief Investments .. .. .. 73 3 0 Association .. .. .. ■■ 5,605 13 2 244 16 4 Writing-off in Suspense (as per contra) .. 1,707 12 8 Postponed interest .. .. .. 38 19 0 Assets under realization .. .. .. 2,154 11 b Losses in Suspense (as per contra) .. .. 1,707 12 8 Investments .. .. .. •• 17,500 0 0 Cash .. .. .. .. •• 2,369 4 4 £49,871 18 7 £49,871 18 7 jj ote . (i) Interest on overdue instalments has not been brought into account: (2) loan liability has been redeemed in respect of this account by a transfer from Consolidated Fund to Loans Redemption Account at 31st March, 1938. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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.— Cyril G. Collins, Controller and Auditor-General.

36

B.—l [PT. IV], Sup. TO 1939.

GOVERNMENT STORES MARINE INSURANCE FUND. (Established under Section 134 of the Public Revenues Act, 1926.) Revenue Account for the Yeak ended 31st March, 1939. ■ £ s. d. Or. Accumulated Fund as at Ist April, 1938 .. 38,092 17 10 Claims— £ B . ,1. Vahreof Agriculture .. .. .. .. 74 2 0 Imports and Air ■ • ■ • • • .. .. 519 5 1 Exports. Premium. Army .. .. .. .. .. 253 0 0 Premiums— £ £ s. d. Census and Statistics .. .. .. 7 16 0 Agriculture .. .. 5,587 13 19 4 Health .. .. .. .. .. 81 11 8 Air •• •• •• 248,592 621 9 7 Housing .. .. .. .. .. 585 7 9 Army •• 90,370 225 18 6 Industries and Commerce, Tourist and Publicity 25 8 0 Census and Statistics .. 2,228 511 5 Internal Affairs .. .. .. .. 96 12 0 Customs .. .. 93 0 4 8 Internal Marketing .. .. .. 7 0 0 Education .. 15,662 39 3 1 Mines .. .. .. .. .. 23 6 0 External Affairs .. 20,693 51 14 8 Navy .. .. .. .. .. 422 10 0 Health .. .. 17,455 43 12 9 Post Office .. .. .. .. 2,140 10 10 Industries and Commerce, Printing and Stationery .. .. .. 618 2 0 Tourist and Publicity 3,418 810 11 Public Works .. .. .. .. 1,140 0 7 Internal Affairs .. 610 1 10 6 Railways .. .. .. .. .. 10 5 Internal Marketing .. 907,072 2,026 12 8 Scientific and Industrial Research .. .. 30 1 0 Labour (Employment) 1,040 212 0 Accumulated Fund as at 31st March, 1939 .. 47,037 9 3 Lands and Survey .. 9,007 22 10 4 Marine .. .. 3,053 7 12 11 Mental Hospitals .. 26,023 65 1 2 Mines .. .. 30,492 76 4 7 National Commercial Broadcasting .. 100 0 5 0 Native .. .. 1,448 3 12 5 Navy .. .. 264,465 661 3 3 Pensions .. .. 470 1 3 6 Police .. ... 1,433 3 11 8 Post Office .. .. 666,720 1,666 16 0 Printing and Stationery 114,385 285 19 3 Public Works ..1,345,708 3,364 5 5 Railways .. .. 2,611,817 6,529 10 10 Scientific and Industrial Research .. .. 13,728 34 6 5 Stato Advances Corporation (Housing) .. 18,848 47 2 5 State Forestry .. 25,337 63 6 10 15,873 12 1 £6,445,854 Refund of general average contribution, " City of Brisbane" .. .. .. .. 118 11 9 Interest on funds invested in the Common Fund of the Public Trust Office.. .. .. 1,475 16 11 £55,560 18 7 £55,560- 18 7 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. .■ 1 ssst3. £ s d Accumulated Fund .. .. ~ .. 47,037 9 3 Investment in Common Fund of Public Trust Office 47,119 1 6 Creditors — £ s. d. Debtors: Departmental .. .. .. 5 661 13 4 Departmental 5,718 8 7 Sundry .. .. 24 17 0 5,743 5 7 £52,780 14 10 £52,780 I' 4 10 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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, Controller and Auditor-General.

37

B. —1 [PT. IV], SUP. TO 1939.

DEPARTMENT OF HEALTH. General Revenue Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Bacteriological Laboratory service : Net cost .. 4,192 2 8 Sera: Net profit on working .. .. 551 18 8 Hostels for dental trainees— £ s. d. Contributions by local bodies towards inspection Mansions, Ghuznee Street .. 242 18 7 services .. .. .. .. 15,390 14 10 Hobson Street .. .. 1,374 16 1 Registration and other fees— £ s. d. 1,017 14 8 Dentists Registration Act .. 732 4 7 Departmental institutions: Net Private hospital license fees .. 604 0 1 cost as per Income and Ex- Medical practitioners £ s. d. penditure Account— registration fees 400 6 6 St. Helens Maternity Hospital— Less fees paid in Auckland .. .. 10,392 14 2 advance ..172 0 0 Wellington .. .. 9,953 15 7 228 6 6 Christchurch .. .. 6,191 3 4 Mass e u r s registration and Dunedin .. . . 394 10 3 examination fees .. .. 192 4 2 Invercargill . . .. 4,084 6 3 Nurses and midwives registraQueen Mary Hospital, Hanmer 18,526 8 11 tion and examination fees ..1,300 11 2 King George V Hospital, Plumbers registration and exRotorua .. .. 29 12 8 animation fees .. .. 518 911 49,572 11 2 Opticians Act: Registration and Subsidies to Hospital Boards and separate insti- examination fees .. .. 252 4 0 tutions .. .. .. •• 944,722 18 3 Cemeteries Act .. .. 26 6 6 Grants in aid of medical and Health Act: Bills of health fees 22 0 0 social relief— Poisons Act .. .. 214 8 6 Royal New Zealand Society for 4,090 15 5 the Health of Women and £ s. d. Miscellaneous income .. .. .. 17 1 11 Children .. .. 25,048 11 5 Interest on public moneys .. .. .. 1,091100 Women's Division, New Zea- Surplus on administration: Dangerous Drugs land Farmers' Union .. 200 0 0 Act .. .. .. • • 12 15 9 Other grants in aid of medical Balance carried down (being excess of cxpendiand social relief .. .. 2,973 1 2 ture over income) .. .. .. 1,385,517 6 0 University of Otago and medical research .. .. 3,850 10 2 Relief of indigent persons, including hospital treatment for immigrants . . .. 308 1 10 Christmas bonus for outdoorrelief recipients .. .. 1,968 0 0 34,348 4 7 Sundry grants to Hospital Boards and local authorities .. .. •• 5,748 15 0 Sundry small grants .. • • ■ • 86 4 11 School hygiene: Net cost .. •• •• 26,075 2 1 Dental hygiene: Net cost (excluding dental hostels) 79,877 10 0 Maori hygiene: Net cost .. .. •• 17,589 4 3 Maternal welfare — Ante-natal clinics, &c. : Net £ s. d. cost .. . • • • 174 12 11 Committee of Inquiry into maternity services .. 275 4 6 449 17 5 Cemeteries Act: Expenses .. .. 44 5 6 Dentists Act: Expenses .. .. <594 0 10 Health Act — Expenses : Net cost— Board of Health expenses .. 187 9 6 Infectious diseases (expenses of preventive measures and in connection with outbreaks) 1,351 3 1 Fees for notification of infectious disease . . .. 450 18 0 Inspection of vessels (including medical fees and launch hire) 2,295 6 10 Quarantine expenses (maintenance of stations) .. .. 465 11 11 Other Health Act expenses .. 84 10 1 4,834 19 5 Hospitals and Charitable Institutions Act: Private hospitals, licensing expenses of .. 570 0 0 Poisons Act: Expenses .. . • • • 194 1 8 Social Hygiene Act: Maintenance of V.D. clinics, including payment for treatment, &c. .. 119 5 5 Sale of Food and Drugs Act: Net cost* . • 720 14 9 Medical Practitioners Act : Expenses of Medical Board, &c. .. • • ; . • • 204 14 6 Masseurs Registration Act: Examination expenses, &c. .. •• •• •• 11032 Nurses and Midwives Registration Act: Examination expenses .. .. ■• 2, 056 19 3 Opticians Act: Examination expenses, &c. .. 274 13 10 Plumbers Registration Act: Examination expenses, &c. .. •• 504 15 11 Transfer and maintenance, New Zealand lepers at Makogai .. .. • • • • 348 310 Carried forward .. .. .. 1,174,657 3 1 Carried forward .. .. .. 1,406,672 2 7

38

B.—l [PT. TV], SUP. TO 1939.

DEPARTMENT OP HEALTH—continued. General Revenue Account for the Year ended 31st March, 1939—continued. Expenditure—continued. | Income—continued. £ s. d. £ s. d. £ S- ,}_ Brought forward .. .. 1,174,657 3 1 Brought forward .. .. .. 1,406,072 2 7 General administration — Salaries and temporary assistance .. .. .. 65,905 11 6 Travelling, transfer, and removal expenses .. .. 6,266 16 9 Office expenses (rent, telephone, postage and telegrams, printing and stationery, &c.) .. 11,353 12 4 Maintenance of departmental motor-cars .. .. 5,997 5 1 Repairs to private car damaged in collision with departmental vehicle . . .. 35 18 1 Expenses of orthopedic surgeons appointed to report on the treatment of poliomyelitis .. .. . . 2 10 Rest Home, Otaki: Interest, &c., on land purchased .. 6 8 8 Scheme for supply of milk to school-children .. .. 129,428 19 11 Expenses of delegates attending overseas conference .. 55 13 6 Grant towards travelling-ex-penses of departmental officers .. .. .. 550 0 0 Contributions to National Provident Fund .. .. 5,351 17 9 Hospital fees of departmental officers .. .. .. 42 3 6 Administration expenses, King George V Memorial Fund.. 2 16 8 Expenses of Cancer Conference 131 3 10 Contribution to Office International d'Hygiene Publique 200 7 6 225,330 16 1 Depreciation on buildings, equipment, &c. : Other than amounts charged against specific activities .. .. .. .. 6,684 3 5 £1,406,672 2 7 £1,406,672 2 7 £ s. d. £ f j Balance brought down .. .. .. 1,385,517 6 0 Balance after charging interest on capital .. 1,395,243 6 3 Interest on capital at 4 per cent, per annum (other than amounts charged against specific activities) .. .. .. .. 9,726 0 3 £1,395,243 6 3 £1,395,243 6 3 * Does not include any portion of fines recovered in successful prosecutions taken under these Acts by the Department. SERA BRANCH. Trading and Profit and Loss Accounts for the Year ended 31st March, 1939. Trading Account. £ s. d. £ s d Stock in hand, Ist April, 1938 .. .. .. 1,625 4 3 Sales .. .. .. .. e 198 0 3 Purchases .. .. .. 5,389 16 11 Stock in hand, 31st March, 1939 .. 1946 9 7 Gross profit .. .. .. .. .. 1,129 8 8 £8,144 9 10 £8,144 9 10 ♦ Profit and Loss Account. £ s. d. £ s d Printing and stationery .. .. .. 10 0 0 Gross profit .. .. .. I 1 ->0 S s Postages .......... 48 9 0 Salaries .. .. .. .. .. 415 2 7 Rent .. .. .. .. ~ 24 17 6 Telephones .. .. .. . . .. 712 6 Interest on capital .. .. .. .. 71 8 5 Net profit transferred to Income and Expenditure Account .. .. .. .. .. 551 18 8 £1,129 8 8 £1,129 8 8

39

B.—l [Pi. IV], Sup. in 1939

DEPARTMENT OF HEALTH— continued. DENTAL HOSTEL, GHUZNEE STREET, WELLINGTON. Income and Expenditure Account for the Year ended 31st March, 1939, compared with Previous Year.

40

1937-38. Expenditure. j 1938-39. | 1937-38. Income. ! 1938-39. . . ■ - £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 792 11 6 Provisions.. .. .. .. 901 0 11 3,013 6 1 Board and lodging receipts .. .. .. .. 3,075 1 7 916 19 1 Salaries and wages .. .. .. 921 11 7 406 3 10 Balance carried down .. .. .. .. 174 5 11 7Sft nil/ Domestic .. .. .. .. 297 9 7 730 0 11 Establishment 133 18 1 600 0 0 Miscellaneous expenditure .. .. 600 13 6 2,854 13 8 Depreciation — 220 7 2 Lease .. .. .. .. 220 7 2 54 15 0 Equipment .. .. .. 51 13 9 272 0 11 104 16 3 Administration expenses .. .. .. •• 122 1211 3,419 9 11 | 3,249 7 6 3,419 9 11 j 3,249 7 6 £ s. d. i £ s. d. £ s. d. £ s. d. 406 3 10 Balance brought down .. .. •• 174 5 11 481 6 5 Excess of expenditure over income, carried to main Income 242 18 7 75 2 7 Interest on capital .. .. .. • • • • 68 12 8 and Expenditure Account 481 6 5 242 18 7 481 6 5 242 18 7

B.—l [PT. IV], SUP. TO 1939,

DEPARTMENT OF HEALTH—continued. DENTAL HOSTEL, HOBSON STREET, WELLINGTON. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Inc,ome. . £ s. d. £ s. d. £ s. d. Board and lodging receipts .. .. .. 873 16 3 Provisions .. .. .. .. 269 15 0 Balance carried down .. .. .. .. 1 102 10 5 Salaries and wages .. .. .. 378 2 3 Domestic .. .. .. .. 242 13 11 Establishment* .. . . . . 910 0 0 1,800 11 2 Depreciation—• Buildings .. .. .. 61 14 9 Equipment .. . . .. 55 11 10 117 6 7 Administration expenses .. .. .. 58 8 11 £1 > 976 6 8 £1,976 6 8 £ s. d. £ s> d. Balance brought down .. .. .. 1,102 105 Exoess of expenditure over income, carried to main Interest on capital .. .. .. .. 272 5 8 Income and Expenditure Account .. .. 1,374 16 1 £1,374 16 1 £1,374 16 1 This hostel was opened at the beginning of October, 1938.

* Structural alterations to render building suitable for use as a hostel.

KING GEORGE V HOSPITAL, ROTORUA. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s . d. Bad debts written off .. .. .. 36 7 1 Miscellaneous income .. .. .. .. 614 5 Balance carried to main Income and Expenditure Account .. .. .. .. .. 29 12 8 £»« 7 1 £36 7 1 QUEEN MARY HOSPITAL, HANMER. Farm Working Account for the Year ended 31st March, 1939. Expenditure. Income. Stock on hand, Ist April, 1938— £ s. d. £ s. d. Supplies to institution— £ s. d. £ s. d. Live .. .. .. 357 7 0 Milk .. .. .. .. 1,333 13 o Other .. .. .. 102 2 1 Fruit .. .. .. .. 15 16 8 459 9 1 Vegetables .. .. .. 58 17 6 Purchases— " 2 408 7 2 Seeds and manures .. .. 17 9 5 Sales— Repairs and renewals .. 180 6 11 Produce.. .. .. .. 8 12 0 Fodder .. .. .. 134 9 2 Skins .. .. .. .. 2 7 2 332 5 6 10 19 2 Salaries and wages .. .. .. .. 821 5 1 Services to the institution .. . . .. 19 15 0 Other expenses .. .. .. . . 70 3 6 Stock on hand, 31st March, 1939— Depreciation .. .. .. .. .. 91 7 1 Live .. .. .. .. 358 12 0 Other .. .. .. .. 12 14 6 1,774 10 3 371 6 6 Balance carried down .. .. .. .. 35 17 7 £1,810 7 10 £1,810 7 10 £ s - d- £ s. d. Interest on capital .. .. .. .. 73 4 3 Balance brought down .. .. .. .. 35 17 7 Balance (loss) .. .. .. .. .. 37 6 8 £73 4 3 £73 4 3

6 —B. 1 [PT. IV], Sup. TO 1939.

41

8.~~1 [PT. IV], SUP. TO 1939.

DEPARTMENT OF HEALTH— continued. QUEEN MARY HOSPITAL, HANMER— continued. Income and Expenditure Account for the Year ended 31st March, 1939, compared with Previous Year.

1938-39. 1937-38. Cost per occupied bed per annum .. .. .. .. £296 • 1 £291 • 1 Average number of occupied beds per diem.. .. .. 90 • 2 91-5 Number of patients treated .. .. .. .. 537 546

42

1937-38. Expenditure. , 1938-39. j 1937-38. 1 Income. j 1038-39. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 3,667 8 10 Provisions.. .. .. .. 3,869 11 11 Fees receivable — 791 9 1 Surgery and dispensary .. .. 706 12 9 In-patients — 14,677 19 11 Salaries and wages .. .. .. 14,927 16 7 6,221 4 0 Male .. .. .. .. 6,161 9 6 5,018 5 1 Domestic .. .. .. .. 4,801 14 11 10 10 0 Less staff .. .. .. 30 0 0 2,403 6 1 Establishment .. .. .. 2,307 12 10 77 5 2 Miscellaneous maintenance .. .. 94 18 10 6,210 14 0 6,131 9 6 26,708 7 10 12,289 2 0 Female .. .. .. 12,153 9 6 Depreciation — ■ 858 13 9 Service .. .. .. 847 10 7 2,172 7 0 Buildings .. .. .. 2,225 11 5 19,132 9 7 53 1 1 Equipment .. .. .. 67 0 11 641 13 2 Special nursing .. .. .. .. • • 35° 2 0 1,378 17 0 Other improvements .. 1,619 9 0 24 0 0 Examination of pensioners .. .. .. 18 9 8 3,912 1 4 683 13 8 Out-patients .. .. .. .. .. 630 19 6 9 13 7 Farm working .. .. .. .. .. 37 6 8 1,337 2 0 Miscellaneous income .. .. .. .. 883 5 4 2,686 7 10 Administration expenses .. .. .. .. 2,803 2 3 .. Board and lodging .. .. .. .. .. 35 17 6 542 2 3 Bad debts written off .. .. .. •. 500 16 2 0 17 4 Meals supplied .. .. * * . i . • 117 0 11,432 7 0 Balance carried down .. .. .. .. 12,903 13 8 33,478 2 11 33,961 14 3 33,478 2 11 33,961 14 3 £ s. d. £ s. d. £ s. d. £ s. d. 11,432 7 0 Balance brought down .. .. •• 12,903 13 8 16,320 9 10 Excess of expenditure over income, carried to main Income 18,526 8 11 1,330 0 1 Grounds .. .. .. .. .. • ■ 1,258 12 9 and Expenditure Account 3,558 2 9 Interest on capital .. .. .. •. • • 4,364 2 6 16,320 9 10 18,526 8 11 16,320 9 10 18,526 8 11

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF HEALTH— continued. ST. HELENS MATERNITY HOSPITALS. Income and Expenditure Account for the Year ended 31st March, 1939.

43

~ j — — I Auckland. j Wellington. Christchurch. ; Dunedin.* Inyercargill. I Total. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Provisions .. .. .. .. .. 1,630 16 11 1,478 19 2 847 18 2 .. 527 3 10 4,484 18 1 Surgery and dispensary .. .. .. .. .. •• 391 3 10 272 17 1 226 6 6 .. 178 1 8 1,068 9 1 Salaries and wages .. .. .. .. .. - ■ 5,621 10 2 5,354 4 4 3,941 15 8 13 15 0 2,625 14 8 17,556 19 10 Domestic .. .. .. •• ■ ■ •• •• 2,315 4 1 2,315 15 10 1,200 0 1 0 7 6 752 3 9 6,583 11 3 Establishment .. .. .. .. .. . ■ - - ' 534 6 0 932 15 1 360 16 5 .. 249 18 5 2,077 15 11 Grounds .. .. .. .. .. • • • ■ • • 43 9 3 83 11 11 40 10 0 .. 137 2 0 304 13 2 Miscellaneous maintenance .. .. .. .. .. . ■ 46 19 3 39 1 3 14 5 3 .. 26 12 8 126 18 5 Depreciation — Buildings.. .. .. .. .. •• .. - ■ 828 0 1 323 19 6 222 14 11 122 10 4 236 7 8 1,733 12 6 Equipment .. .. .. . • • • ■. • • 13 18 0 2 12 0 3 9 10 .. .. 19 19 10 Other improvements .. .. .. . ■ .. •. 9 12 10 17 17 6 .. .. 2 14 4 30 4 8 Bad debts written off .. .. .. .. .. .. 402 8 11 828 14 0 368 0 0 110 10 6 236 14 0 1,946 7 5 Administration expenses .. .. .. .. .. .. 903 18 7 968 15 3 597 13 10 .. 467 10 8 2,937 18 4 Maintenance of out-door services .. .. .. .. .. 35 5 11 9 13 11 55 17 5 .. .. 100 17 3 12,776 13 10 12,628 16 10 7,879 8 1 247 3 4 5,440 3 8 38,972 5 9 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. 8,892 6 2 9,338 18 4 5,737 11 4 240 10 4 3,828 18 11 28,038 5 1 Interest on capital .. .. .. .. .. .. .. 1,500 8 0 614 17 3 453 12 0 153 19 11 255 7 4 2,978 4 6 10,392 14 2 9,953 15 7 6,191 3 4 394 10 3 4,084 6 3 31,016 9 7 Income. Fees receivable — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In-patients .. .. .. - • •• 3,635 9 11 3,186 17 3 1,954 15 0 .. 1,591 5 0 10,368 7 2 Out-patients .. .. . • • • • * • • • • 146 5 6 27 4 0 111 18 0 .. 9 2 0 294 9 6 Babies .. .. .. .. - - - - • • •. 16 11 1 .. 2 12 11 .. 3 0 0 22 4 0 Miscellaneous income .. .. .. . • .. .. .. 86 1 2 75 17 3 72 10 10- 6 13 0 7 17 9 249 0 0 Balance carried down .. .. .. .. .. .. 8,892 6 2 9,338 18 4 5,737 11 4 240 10 4 3,828 18 11 28,038 5 1 12,776 13 10 12,628 16 10 7,879 8 1 247 3 4 5,440 3 8 38,972 5 9 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Excess of expenditure over income, carried to main Income and Expenditure 10,392 14 2 9,953 15 7 6,191 3 4 394 10 3 4,084 6 3 31,016 9 7 Account 10,392 14 2 9,953 15 7 6,191 3 4 394 10 3 4,084 6 3 31,016 9 7 Cost per occupied bed per annum .. .. .. .. .. £382-0 £451-5 £448 -1 .. £397 -9 Average number of occupied beds per day .. .. .. .. 27-7 23-2 14-8 •• 11-3 Number of patients treated . . .. .. .. .. .. 806 626 408 .. 339 2,179 I * Institution closed on 22nd January, 1938,

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF HEALTH —continued. Balance-sheet as at 31st March, .1939. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Land— £ s. d. £ s. d. Expenditure out of Public Institutions .. .. 32,715 18 5 Works Fund to Ist April, Quarantine stations, &c. .. 9,498 6 6 1938 .. .. .. 371,140 17 0 Dental hostels .. .. 8,094 14 2 Expenditure out of Public 50,308 19 1 Works Fund for year ended Buildings— 31st March, 1939.. .. 91,903 0 1 Institutions .. .. 138,445 4 8 ■ Quarantine stations, &c. .. 63,374 12 8 463,043 17 1 Dental hostels .. .. 4,054 4 5 Expenditure out of Consoli- 205,874 1 9 dated Fund .. .. 43,376 13 10 Stores on hand— 506,420 10 11 Institutions .. .. 7,050 15 7 Creditors— Sera, vaccine, and laboratory 1,959 6 10 Departmental .. .. 5,760 810 Head office bulk store, &c. .. 14,849 15 11 Sundry .. .. .. 104,502 19 0 Dental hostels .. .. 105 9 6 — — 110,263 710 23,965 710 Institutional fees paid in advance .. .. 44 5 0 Stores afloat.. .. .. .. 2,902 11 10 Medical practitioners fees paid in advance .. 425 7 6 Motor-cars, motor-cycles, and Institutional Fees Suspense Account .. .. 370 8 1 lorries — Promotion of Health Fund .. .. .. 4,172 8 6 Institutions .. .. 124 7 8 Writings off, Suspense Account— £ s. d. Other .. .. .. 10,983 0 2 Institutions .. .. 512 16 6 11,107 7 10 Other .. .. .. 257 14 7 Live-stock and consumable farm 770 11 1 stores at institutions— Treasury Adjustment Account .. .. 1,401,707 14 11 Live-stook.. .. .. 358 12 0 Other .. .. .. 27 8 1 386 0 1 Furniture, fittings, and equipment — Dental hostels .. .. 2,445 13 3 Institutions .. .. 8,464. 16 3 Other .. .. .. 16,310 0 0 27,220 9 6 Mechanical office appliances— Institutions .. .. 82 14 1 Other .. .. .. 751 16 8 834 10 9 Libraries (other than institutional) .. 562 9 10 Push-bicycles—■ Institutions .. .. 33 0 10 Other .. .. .. 30 18 10 63 19 8 Plant and machinery at institutions .. 178 15 11 Other improvements—■ Institutions .. .. 20,281 17 8 Quarantine stations .. 963 12 0 21,245 9 8 Debtors — . Sundry .. .. .. 116,929 9 9 Departmental .. .. 143 11 11 117,073 1 8 Lease: Dental hostel, Wellington .. 495 16 2 Assets in Suspense— Institutions .. .. 483 7 9 Other .. .. .. 257 14 7 Dental hostels .. .. 29 8 9 770 11 1 National Development Expenditure Account .. 161,274 11 0 Cash in Post Office or in transit .. .. 494 15 5 Cash on deposit (Treasury) .. .. .. 4,172 8 6 General Revenue Account Excess of Expenditure over income .. .. .. .. 1,395,243 6 3 £2,024,174 13 10 £2,024,174 13 10 A. 0. V. Keinsenberg, Secretary. F. Steers, Acting-Accountant. I hereby certify tliat 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]. —Cyril G. Collins, Controller and Auditor-General.

44

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF INTERNAL AFFAIRS. HEAD OFFICE (INCLUDING MINISTERS' SECRETARIES, MESSENGERS AND CLEANERS, MISCELLANEOUS SERVICES AND PAYMENTS UNDER SPECIAL ACTS.) Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. Departmental Administrative Charges. Auctioneers' license fees, commission on .. 293 0 0 £ g £ s d Cinematograph films: Censorship and other fees 3,455 16 8 Salaries 35,165 15 9 ' Dogs: Prevention of hydatids .. .. 7,122 12 3 Cinematograph films: Censorship for confirmation of by-laws under By-laws and other expenses .. .. 700 16 3 , ' , „ , . " , _: • ■ ■ 330 Commissions of inquiry .. .. 936 12 4 fresh-water fisheries and game: License and Deer herds, reduction of .. .. 12,897 0 9 T other fees, &c. .. .. .. .. 7,577 12 3 Dogs: Prevention of hydatids .. 4,449 17 7 Interest on loan .. .. .. .. 44 7 0 Entertaining visitors to New Zealand 3,083 910 f. en J? license fees .. . . .. 6,849 14 10 Freight and cartage .. .. 541 9 8 Naturalization and other fees under British Nation-Fresh-water fisheries and game .. 6,331 16 4 ahty and Status of Aliens (in New Zealand) Act, Fuel, light, power, and water .. 728 7 3 r> " " " " " 1>648 5 9 Losses on sale and writing-off of Opossum revenue 50 13 0 assets .. .. .. 226 7 9 Passport fees .. .. 4,577 12 9 Maintenance of buildings and equip- Regulations Act, 1936, proceeds of sales under .. 1,763 9 2 123 17 2 Recoveries on account ot expenditure in previous Native bush preservation .. 137 17 8 years . .. .. .. .. 206 12 0 Office cleaning 248 2 3 Balance carried down 434,596 6 0 Opossums .. .. .. 1,196 6 4 Overtime and meal allowance .. 50 3 9 468,189 4 8 Physical welfare and recreation .. 551 12 5 Postages and telegrams .. .. 804 11 1 Printing and stationery .. .. 1,963 6 3 Publications .. .. .. 424 10 3 Rent of offices .. .. .. 1,98700 Sundries .. .. .. 156 10 8 Telephone services .. .. 498 8 8 Totalizators, inspection of .. 791 16 4 Town-planning expenses .. .. 307 5 5 Transfer expenses of officers .. 97 4 9 Travelling allowances and expenses 939 3 11 Turnbull Library, expenses of .. 460 13 8 Uniforms .. . . .. 46 12 0 War graves, upkeep of .. 3,536 0 6 Depreciation .. .. .. 2,047 11 0* 81,430 7 7 General Government Administrative Charges . Salaries of Ministers' Secretaries, Messengers and Cleaners, Clerks, and Typists in other Departments £ s. d and in Ministers'offices .. 98,094 16 3 Compassionate grant to widow of deceased officer .. . . 100 0 0 Fuel, light, power, and water . . 8,547 9 2 Maintenance of buildings, motors, and equipment .. .. 242 15 7 Ministerial telegraphic memoranda 5,350 0 0 New Zealand Gazf Ite .. ■■ 3,647 14 6 Office cleaning .. .. 3,660 10 3 Printing and stationery, Ministers' offices .. .. .. 1,298 12 0 Publications for Ministers' offices .. 388 3 4 Regulations Act, 1936 : Expenses.. 1,331 2 8 Rent of offices .. .. .. 2,012 8 4 Sundries . . .. • • 22 9 0 Telephone services .. 1,253 4 8 Transfer expenses of Messengers .. 296 7 2 Travelling allowances and expenses of Ministers .. .. • • 7,100 14 4 Travelling allowances and expenses of Private Secretaries .. .. 4,002 1 4 Travelling allowances and expenses of Ministerial staffs .. .. 679 0 6 Travelling allowances and expenses of co-opted Members of Parliament .. .. .. 99 15 4 Travelling allowances and expenses of Messengers.. .. .. 213 16 9 Uniforms .. .. .. 547 8 5 138,888 9 7 Special Acts. Salaries of Governor-General and £ s. d. Ministers . . .. .. 23,386 0 5 Appropriation Act, 1926, section 15 5,657 0 0 29,043 0 5 Carried forward .. .. .. .. 249,361 17 7 Carried forward .. .. .. 468,189 4 8

* Allowances for depreciation consist of: Buildings—General, £152 18s. 2d.; hatchery, £130 14s. 2d. ; Turnbull Library, £187 15s. 3d. furniture and littin»'s £347 6s. 4d.; mechanical appliances, £77 6s. 3d.; bridges, £3 3s. Id.; library £14 Is. 5d.; tools and utensils, £51 55.; launches and boats, £33 os. 3d.; wharves and beacons, £55 15s. Id.; motor-vehicles, £630 19s. lOd.; hunting-equipment, £22 ss. 3d.; camping-equipment, £294 2s. 7d.; Live-stock, £40 18s. 4d.'

45

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OE INTERNAL AFEAlRS—continued. Income and Expenditure Account for the Year ended 31st March, 1939 —continued. Expenditure—oontinued. £ s. d. Income—continued. £ s. d. Brought forward .. .. .. 249,361 17 7 Brought forward .. .. .. 468,189 4 8 Other Charges. Anzac Day Parade, Sydney, 1938 : Transport expenses in New Zealand £ s. d. of New Zealand delegates .. 3,705 2 3 British Commonwealth Relations Conference : Rail fares of New Zealand delegates .. . • 90 3 9 Coronation of King George VI — Exhibition of robes and regalia in New Zealand .. 1, 551 8 3 Expenses of celebrations in New Zealand .. .. .. 200 18 11 Expenses of New Zealand Contingent .. .. •. 236 15 2 Purchase of New Zealand Standard 38 0 0 Share of cost of painting for presentation to His Majesty .. 1,312 10 0 Cost-of-living bonus to annuitants.. 2,763 0 5 External Affairs Department: Cost of free passages on " Maui Pomare" .. .. . • 550 10 0 Flood damage, relief .. .. 1,061 18 5 Grants .. •• •• 14,621 18 1 International Labour Conference, Geneva : Expenses of New Zealand delegate .. .. 1,100 0 0 International Town-planning Conference, Mexico : Expenses of New Zealand delegate .. •. 400 0 0 National health and superannuation : Preliminary expenses .. .. 4,12111 2 New Zealand Centennial celebrations— Biographical, pictorial, &c., surveys .. .. .. 1,33657 Expenses in connection with .. 1,368 4 2 Subsidy to Exhibition Co. .. 45,145 16 2 Public Service Superannuation Fund, contribution to .. .. 86,000 0 0 Superannuation Funds — Contribution under Statutes Amendment Act, 1936 .. 931 0 0 Increased allowances to widows and children •. • ■ 13,435 1 4 Reimbursement on account of reduction in rate of interest .. 33,171 16 7 Subsidy to Boy Scouts' Association.. 750 0 0 Subsidies to Fire Boards .. .. 4,282 10 10 Sundries •. • ■ • • 300 14 4 Visit of Hon. the Minister of Agriculture to Australia .. . • 352 1 8 218,827 7 1 £468,189 4 8 £468,189 4 8 £ s. d. £ s. d. Balance brought down .. .. 434,596 6 0 Excess of expenditure over income .. .. 436,286 11 9 Interest on capital .. .. •• 1,690 5 9 £436,286 11 9 £436,286 11 9 SUBDIVISION IV.—HIGH COMMISSIONER. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. •• 32,214 511 Recoveries of salaries .. .. .. 7,48® 17 5 Advertising .. .. .. • • • • 201 6 7 Shipping charges .. .. .. . . 158 6 0 Fuel and light .. .. •• 731 6 7 Rent of offices .. .. .. .. 3,109 16 10 House allowance : High Commissioner .. .. 1,000 0 0 Recoveries on account of expenditure in previous Motors: Maintenance .. .. .. 236 9 10 years .. .. .. .. .. 10 14 6 National Insurance Act, 1911, contributions under 46 14 10 Profit on sale of assets .. .. .. 19 5 Ofßce cleaning .. .. •• 179 16 11 Balance carried down.. .. .. .. 36,764 4 2 Office requisites .. .. . • • • 178 3 5 Official entertainments .. .. • • 300 3 8 Overtime and meal allowances .. .. 137 19 9 Postage and telegrams .. .. •• 1,754 19 1 Printing and stationery .. .. • • 737 14 8 Rent of Offices and rates .. .. .. 7,899 6 2 Repairs to offices .. .. .. ■ • 492 18 7 Sundries .. .. • • • • • • 106 9 3 Travelling allowances and expenses .. .. 275 6 5 Depreciation — £ s - d. Furniture and fittings .. .. 412 11 11 Lease .. .. . ■ • • 304 17 0 Library .. • • • • 94 2 7 Mechanical appliances .. .. 22 15 2 Motor-vehicles .. .. •. 207 0 0 1,041 6 8 £47,534 8 4 £47,534 8 4 £ s. d. £ s. d. Balance brought down .. .. •• 36,764 4 2 Excess of expenditure over income .. .. 37,680 14 2 Interest on capital .. .. .. ■ • 916 10 0 £37,680 14 2 £37,680 14 2

46

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF INTERNAL AFFAlRS—continued. SUBDIVISION V.—EXPLOSIVES BRANCH. Income and Expenditure Account foe the Yeae ended 31st Maech, 1939. Expenditure. £ s. d. Income. £ s . d. Salaries .. .. .. .. .. 3,891 14 S Magazine revenue .. .. .. 2,014 18 1 Fuel, light, power, and water .. .. .. 37 8 3 Explosives license fees .. .. .. 6,762 16 6 Losses on sale or writing off of assets .. .. 68 0 0 Storage of powder .. .. .. .. 3 6 Magazine expenses .. .. .. .. 1,605 3 1 Rents receivable .. .. .. .. 108 0 0 Overtime and meal allowances .. .. 17 19 4 Postages, telegrams, and telephones .. .. 220 19 4 Printing and stationery .. .. . . 199 10 2 Rent .. .. .. .. .. 280 8 3 Sundries .. .. .. .. .. 1113 5 Travelling allowances and expenses .. .. 778 2 7 Depreciation-— £ s. d. Furniture and fittings .. 33 10 9 Mechanical appliances .. 5 2 4 Buildings .. .. 488 12 11 527 6 0 Balance carried down .. .. .. 2,740 3 3 £10,477 18 1 £10,477 18 1 £ S. d. ===== Interest on capital .. .. .. .. 308 9 1 £ s. d. Excess of income over expenditure .. .. 2,431 14 2 Balance brought down .. .. .. 2,740 3 3 £2,740 3 3 £2,740 3 3 Combined Balance-sheet as at 31st March, 1939. Liabilities. .4ssets. £ s. d. Capital at 31st March, 1939 — £ s. d. £ s. d. Land .. ~ .. .. .. 15,765 6 8 Public Works Fund .. .. 7,904 16 4 Buildings .. .. .. .. .. 17'653 18 6 Consolidated Fund .. .. 67,488 4 8 Bridges .. .. .. .. .. 98 15 10 75,393 1 0 Wharves and beacons .. .. .. 1,477 15 5 Value of gift assets .. .. .. 51,863 0 0 Plant and machinery .. .. .. 122 15 6 Launches and boats .. .. ~ .. 69 6 1 127,256 1 0 Mechanical appliances .. .. .. 1,104 11 7 Creditors— £ s. d. Tools and utensils .. . . .. . . 561 15 1 Departmental .. .. 2,971 7 8 Furniture and fittings .. .. .. 5,036 18 3 Sundry .. .. .. 6,624 6 3 Motor-vehicles .. .. .. .. 3,123 10 6 — 9,595 13 11 Explosives appliances .. .. .. 19 13 10 Repayment of loans in advance .. .. 16 15 1 Photographic apparatus .. .. .. 30 12 11 Writings-off Suspense Account .. .. 347 4 7 Libraries— £ s. d. Treasury Adjustment Account .. .. 501,028 1 9 Turnbull .. .. 58,961 1 0 Miscellaneous .. .. 756 6 7 59,717 7 7 Camp equipment .. .. .. .. 971 12 9 Hunting equipment .. .. .. .. 338 17 0 Live-stock .. .. .. ~ .. 116 16 7 Consumable stores .. .. .. .. 926 3 11 Stock of deer-skins .. .. .. .. 501 11 1 Lease of buildings, London .. .. .. 20,120 3 0 Shares in New Zealand Centennial Exhibition Co. 25,000 0 0 Debtors— £ s. d. Departmental .. .. 2,727 13 8 Sundry.. .. .. 10,162 12 0 Stranded New-Zealanders .. 713 2 3 13,603 7 11 Assets in Suspense .. .. .. .. 347 4 7 Excess of expenditure over income .. .. 471,535 11 9 £638,243 16 4 £638,243 16 4 J. W. Heenan, Under-Secretary. J. R. 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 [Pt. IV]. —J. F. Rutherford, Deputy Controller and Auditor-General.

47

B._l [PT. IV], SUP. TO 1939.

STATE IRON AND STEEL DEPARTMENT. Preliminary Expenditure Account por the Period Ist July, 1938, to 31st March, 1939. fi r £ s. d. Or. £ s - d. Salaries ' 1,590 9 8 Miscellaneous receipts 28 17 11 Books, maps, &c. .. ■. • • • • 38 10 4 Balance .. .. • • • • ■ • ■ ' Fuel, light, power .. .. • • • • 19 17 2 Motor-car-running expenses .. .. • • 6 910 Office cleaning .. .. • ■ • • 42 4 1 Office fittings .. .. • • ■ • 13 18 2 Postages, telegrams, &o. .. ■. • • 136 14 10 Printing and stationery .. .. • • 52 12 8 Rent 186 8 4 Survey and other preliminary work— £ s. d. (a) Onekaka .. .. 23,746 6 11 (b) Taranaki .. . • • • 131 9 9 23,877 16 8 Telephone services, &c. .. . • • • 39 11 10 Travelling allowances and expenses .. . • 195 1 8 Depreciation .. . • • • • • 669 0 7 Miscellaneous .. .. • • • • 1 15 2 £26,870 11 0 £26,870 11 0 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. •• •• .. 65,500 0 0 Hutments, plant, and equipment, Onekaka .. 2,791 19 8 Creditors— £ s - Equipment, Taranaki .. .. .. 58 19 3 Departmental .. .. 928 7 8 Motor vehicles and tractors .. .. .. 953 14 10 Wb-v .. .. 1,419 8 4 Office furniture and equipment .. .. 582 11 7 2,347 16 0 Typewriters .. .. .. .. •• 38 13 4 Library 32 14 7 Stamps .. .. .. •• •• 696 Stores, tools, &c. .. .. .. 461 4 11 Preliminary Expenditure Account .. .. 26,841 13 1 Debtors— £ s. d. Departmental .. .. ..344 Sundry .. .. .. .. 48 8 0 51 12 4 Cash in bank .. .. .. 36,028 2 11 £67,847 16 0 £67,847 16 0 W. Bromley, Secretary. I hereby certify that the Preliminary 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.— Cyril G. Collins, Controller and Auditor-General.

48

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF JUSTICE. Income and Expenditure Account foe the Year ended 31st March, 1939. Courts and General. Expenditure. Income. Salaries— £ s. d. £ s. d. £ s. d. £ s. d. Judges .. .. .. 19,335 13 2 Supreme Court: Fees, fines, &c. 54,225 11 1 Magistrates and staff .. 104,668 14 3 Magistrates'and Wardens' Courts: 124,004 7 5 Fees, fines, &c. .. .. 110,898 17 3 Travelling allowances and expenses .. .. 9,481 18 4 165,124 8 4 Transfer and removal expenses .. .. 1,445 8 0 Money-lenders'license fees .. .. .. 1,813 15 0 Advertising, books, &c. .. .. .. 120 16 6 Second-hand dealers' license fees .. .. 350 0 0 Annotation of statutes .. .. .. 192 12 0 License fees re King's Counsel .. .. 4 4 0 Fuel, light, (fee. .. .. .. .. 3,922 8 0 Proportion of fees under Auctioneers Act, 1928 .. 532 10 0 Grant in aid of Judges'library, Wellington .. 200 0 0 Proportion of fees under Land Agents Act .. 761 1 8 Postage, telegrams, &c. .. .. .. 3,075 6 6 Rents .. .. .. .. .. 1,615 3 5 Printing and stationery .. .. .. 3,132 172 Recovery of maintenance of inebriates .. 905 11 1 Typewriter repairs .. .. .. .. 132 5 10 Sales : Justices' manuals .. .. .. 13 18 6 Telephones .. .. .. .. 2,627 16 6 Territorial revenue .. .. .. .. 5 0 0 Cleaning Courthouses .. .. .. 1,864 11 4 Balance, being excess expenditure over income .. 36,155 4 7 Commission on money-orders .. .. .. 83 2 6 Cost of inquests .. .. .. .. 4,875 11 10 Criminal prosecutions .. .. .. 12,573 13 4 Expenses : Law Revision Committee .. .. 157 0 8 Expenses under Juries Act, 1908 .. .. 1,708 0 6 Expenses under Reformatory Institutions Act, 1909 3,686 14 2 Special grants (compassionate allowances, &c.) .. 41 3 0 Sundry expenses .. .. .. .. 96 0 2 Fines irrecoverable .. .. .. .. 55 17 3 Repairs and maintenance of buildings .. .. 4,650 0 9 Depreciation .. .. .. .. 9,873 5 2 Interest on capital .. .. .. .. 19,279 19 8 £207,280 16 7 £207,280 16 7 Patent Office. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 5,304 5 7 Revenue: Patents, Designs, and Trade-marks Act 15,231 4 6 Fuel, light, &c. .. .. ~ .. 47 19 11 Patent Office Journal .. .. .. .. 901 1 1 Postage, telegrams, &c. .. .. .. 135 2 8 Printing and stationery .. .. .. 199 13 6 Rents .. .. .. >i .. 961 3 6 Repairs and maintenance .. ( . .. 53 13 0 Sundry expenses .. .. ~ ~ 5 4 9 Typewriter repairs . ■ .. .. .. 2 5 1 Depreciation.. .. .. .. .. 55 16 1 Interest on capital .. .. .. .. 172 12 9 Balance, being excess income over expenditure .. 7,392 6 7 £15,231 4 6 i £15,231 4 6 I — , . ... ; _ Bankruptcy. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 6,378 18 3 Revenue: Court fees and commission .. .. 5,183 3 5 Advertising .. .. .. .. .. 17224 Balance, being excess expenditure over income .. 3,622 2 4 Fuel, light, &c. .. .. .. .. 38 13 7 Law-costs .. .. .. .. .. 10 10 9 Postage, telegrams, &c. .. .. .. 203 3 11 Printing and stationery .. .. .. 79 18 2 Remuneration to Deputy Assignees .. .. 494 9 10 Rents .. .. .. .. .. 1,326 0 0 Transfer expenses .. .. .. .. 310 9 Travelling expenses and allowances ~ .. 13 4 9 Sundry expenses .. .. .. .. 12 13 8 Depreciation .. .. .. .. .. 52 0 4 Interest on capital .. .. .. .. 19 19 5 £8,805 5 9 £8,805 5 9

7 —B. 1 [PT. IV], Sup. TO 1939.

49

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OP JUSTlCE—continued. Income and Expenditure Account for the Year ended 31st March, 1939 —continued. Registrar-General's Office. Expenditure. £ s. d. Income. Salaries .. .. .. .. .. 15,159 3 0 Revenue —Registration a,nd other fees: Registra- £ s. d. Registration of births, deaths, and marriages— tion of births, deaths, and marriages .. .. 26,631 4 11 Payment to non-permanents.. .. .. 551 10 10 Payment to Post Office .. .. .. 2,541 9 9 Fuel, light, &c. .. .. .. . • 174 5 1 Postages, telegrams, &c. .. .. .. 636 19 7 Printing and stationery .. .. .. 1,243 2 0 Rents 797 17 10 Repairs and maintenance .. .. .. 45 5 10 Telephone services .. .. .. . • 120 7 5 Transfer expenses .. .. .. .. 99 1 0 Travelling-allowances, &c. .. .. .. 18 12 1 Sundry expenses .. .. .. .. 5 0 1 Typewriter repairs .. .. .. .. 10 0 0 Depreciation.. .. .. .. •• 115 19 10 Interest on capital .. .. .. .. 29 16 8 Balance, being excess income over expenditure .. 5,082 13 11 £26,631 4 11 £26,631 4 11 Court of Review and Adjustment Commissions. Expenditure. £ s. d. Income. Salaries .. .. .. .. .. 13,116 19 2 Revenue— £ s. d. Pees to members .. .. .. .. 30,131 6 1 Court fees.. .. .. .. .. 444 10 0 Postage, telegrams, &c. .. .. .. 833 11 6 Sale pamphlets .. .. .. ■ ■ 176 5 2 Printing and stationery .. .. .. 166 18 11 Balance, being excess expenditure over income .. 55,620 1 6 Travelling allowances and expenses .. .. 11,276 2 9 Rents .. .. .. .. .. 417 1 11 Sundry expenses—• Valuation fees .. .. .. .. 99 14 8 Fuel, light, &c. .. .. .. .. 67 10 10 Overtime .. .. .. .. .. 66 19 3 Office cleaners .. .. .. .. 22 0 0 Typewriter repairs .. .. .. .. 15 16 9 Interest on capital .. .. .. .. 26 14 10 £56,240 16 8 £56,240 16 8 PRISON AND BORSTAL INSTITUTIONS. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Rations .. .. .. .. 15,971 6 0 Rent of departmental buildings .. .. 3,818 4 6 Clothing, footwear, and equipment .. .. 6,537 19 0 Sundry credits and recoveries.. .. .. 4,929 22 Earnings, wages, and gratuities, prisoners and Value of prison labour capitalized on works .. 537 12 5 dependants .. .. .. .. 11,832 17 9 Surplus on industry accounts .. .. .. 10,312 17 0 Hospital maintenance and medicines .. .. 649 17 6 Net cost departmental upkeep (£154 9s. 7d. per Transport and travelling expenses .. .. 5,082 5 6 prisoner per annum) .. .. .. 132,108 16 7 Maintenance of buildings and grounds .. .. S, 194 1 3 Salaries and allowances .. .. .. 62,022 0 2 Fuel, light, water, &c. .. .. .. 5,709 14 1 Postage, telegrams, stationery, &c. .. .. 1,392 13 8 112,392 14 II Interest and depreciation .. .. .. 32,760 15 2 £ s. d. Head Office administration expenses 6,786 4 6 Less surplus, General Store Accounts .. .. 233 1 11 6,553 2 7 £151,706 12 8 £151,706 12 8

50

61 labour Allocation. Public Account Surplus. Industry accounts — £ s. d. £ s. d. £ s. d. Blockmaking .. . • • • • • • • Or. 38 14 6 34 4 0 72 18 6 Bootmaking and repairs.. .. .. •• Or. 731 12 7 590 0 6 1,321 13 1 Brickwork .. .. .. .. . • Dr. 1,460 14 2 .. 1,460 14 2* Farming .. .. .. •• •• Dr. 4,980 16 4 5,562 5 6 581 9 2 Gardening .. .. • • • • • • Dr. 647 18 0 1,094 9 3 446 11 3 Laundering .. .. . • • • • • Or. 408 15 8 183 5 7 592 1 3 Road work and transport .. .. .. Or. 2,355 18 2 1,913 12 5 4,269 10 7 Quarrying .. • • • • • • • • "Dr. 1,478 16 9 2,132 3 3 653 6 6 Clothing industry .. .. .. •• Or. 2,480 7 7 1,003 11 1 3,483 18 8 Tobacco culture and manufacture .. .. Or. 5 16 6 148 0 0 153 16 6 Miscellaneous Dr. 94 18 2 293 3 10 198 5 8 Dr. 2,641 18 5 12,954 15 5 10,312 17 0 * Deficit.

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF JUSTlCE—continued. PRISONS HEAD OFFICE ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. £ s. d. Income. £ g. d. Salaries and allowances .. .. 5,675 14 7 Net expenditure for year : Head Office administraAdvertising, books, &c. .. . . 33 13 5 tion transferred to General Income and ExpendiPostages, telegrams, printing and ture Account .. .. .. .. 6,786 4 6 stationery .. .. .. 344 15 9 Prisons Board .. .. .. .. 383 6 9 Transport and travelling expenses .. 261 6 8 Fuel, light, water, and sanitary .. 97 9 11 Maintenance of buildings .. .. 6 19 10 Sundry expenses .. .. .. 13 18 10 Rent of buildings .. .. .. 350 0 0 Interest on capital .. .. 2 5 6 6,786 4 6 Prisons Board administration expenses (travelling) 383 6 9 £7,169 11 3 £7,169 11 3 PROBATION ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Salaries and allowances .. .. 3,308 110 Net expenditure for year .. .. .. 3,956 111 Postages, telegrams, printing and stationery .. 148 3 2 Rent of buildings .. .. .. .. 180 0 0 Assistance to discharged prisoners and grants to Prisoners' Aid Societies .. .. .. 205 0 0 Transport and sundry expenses .. .. .. 107 4 5 Interest on capital .. .. .. .. 1143 Depreciation on furniture and fittings .. .. 518 3 £3,956 1 11 £3,956 1 11 GENERAL STORES (AUCKLAND AND WELLINGTON). Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. £ B . <J. Opening stocks in store and in transit .. .. 6,370 17 5 Raw materials issued to workshops .. .. 6,173 13 2 Manufactured articles received from workshops .. 10,190 2 1 Sales to other Departments .. .. .. 5,935 15 1 Purchases for issue and for manufacture .. 6,244 611 Miscellaneous stores and manufactures issued to Freight, cartage, postages, &c. .. .. 85 15 0 prisons .. .. .. .. .. 5,769 13 10 Salaries .. .. .. .. .. 350 17 0 Store charges recovered .. .. .. 587 18 11 Prison labour .. .. .. .. 29 19 6 Closing stocks in store and in transit .. .. 5,270 15 4 Interest on capital .. .. .. .. 232 16 6 Profit to General Income and Expenditure Account 233 1 11 £23,737 16 4 ' £23,737 16 4 AUCKLAND PRISON : CLOTHING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. £ s. d. Gr. £ s- <j. Opening stocks — Sales to Government Departments and transfers to Completed work and work in progress 62 11 2 general store .. .. .. ..6 856 7 3 Loose tools .. .. 9 0 3 Closing stocks— £ s. d. 71 11 5 Completed work and work in progress 85 18 2 Sundry expenses— Loose tools.. .. .. 8 6 10 Raw materials .. .. .. .. 2,452 3 3 _____ 94 5 9 Cleaning-materials .. .. .. .. 60 4 3 Machine parts and repairs .. .. .. 64 3 2 Fuel, light, power, and water .. .. .. 117 6 7 Freight and cartage .. .. .. .. 6 17 10 Sundries .. .. .. .. .. 12 12 3 Prison labour .. .. .. 1,003 11 1 Supervision .. .. .. .. .. 448 4 6 Interest on capital .. .. .. .. 35 1 6 Depreciation of plant and machinery .. .. 42 8 10 Rent of workshop .. .. .. .. 156 0 0 Net profit on working .. .. .. .. 2,480 7 7 £6,950 12 3 £6,950 12 3

51

B. —1 [P r r. IV], SUP. TO 1939.

DEPARTMENT OF JUSTlCE—continued. BOOTMAKING AND REPAIRING INDUSTRY (AUCKLAND AND INVERCARGILL). Profit and Loss Account for the Year ended 31st March, 1939. Dr. Cr. £ s. d. Opening stocks — £ s. d. £ s. d. Manufactures and repairs .. .. .. 5,938 17 6 Loose tools .. .. 238 18 9 Closing stocks — £ s. d. Work in progress .. .. 220 14 3 Loose tools .. .. 250 12 0 459 13 0 Work in progress and completed work 57 17 0 Raw materials used .. .. .. .. 3,361 19 0 —— 308 9 0 Tools, machine parts, and repairs .. .. 18 12 6 Fuel, light, and power .. .. .. .. 27 2 1 Freight and cartage .. .. .. . • 44 9 5 Handling charges .. .. .. .. 181 12 10 Royalty .. .. .. .. •. 61 7 6 Sundries .. .. .. .. . • 5 11 Prison labour .. .. .. .. 590 0 6 Supervision and officers' labour .. .. .. 540 4 6 Interest on capital .. .. .. .. 58 16 0 Depreciation on plant and machinery .. .. 62 15 6 Rent of workshops .. .. .. .. 104 0 0 Net profit on industry for year .. .. .. 731127 £6,247 6 6 £6,247 6 6 WELLINGTON PRISON : FLOOR-POLISH, LEAD-HEADED NAILS, AND SANDSOAP INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Raw materials .. .. .. .. .. 327 16 4 Manufactured products .. .. .. .. 562 7 5 Freight, cartage, and packing .. .. 128 7 8 Tools and repairs .. .. .. .. 0 15 10 Prison labour .. .. .. .. 33 3 0 Supervision .. .. .. .. .. 838 Interest on 1 capital . . .. .. .. 4 4 9 Net profit for year .. .. .. .. 59 16 2 £562 7 5 £562 7 5 QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND, NAPIER, NEW PLYMOUTH, PAI'ARUA). Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Opening stocks : Metal .. .. .. 1,387 9 7 Sales of metal, &c. .. .. .. .. 7,556 17 5 Machine parts, tools, and repairs .. .. 680 16 1 Royalty from leases .. .. .. .. 450 0 0 Explosives .. .. .. .. .. 71 3 11 Closing stocks: Metal .. .. .. 904 19 11 Lubricants .. .. .. .. ■ • 62 8 3 Net loss on working for year .. .. .. 1,478 16 9 Fuel, light, power, and water .. .. .. 620 17 0 Freight and cartage .. .. , .. .. 1,040 610 Hospital maintenance of accident cases .. .. 34 16 0 Sundry expenses .. .. .. .. 38 13 6 Prison labour .. .. .. .. 2,132 3 3 Supervision .. .. .. .. .. 2,396113 Interest on capital .. .. .. .. 687 2 0 Depreciation on buildings, plant, and horses .. 1,238 6 5 £10,390 14 1 £10,390 14 1 LAUNDERING, MENDING, AND SEWING INDUSTRY (POINT HAILS WELL AND ADDINGTON). Dr. £ s. d. Cr. £ s. d Cleaning-materials .. .. .. .. 67 2 3 Laundering for— Mending and sewing materials .. .. .. 2 7 3 Institutions .. .. .. .. 243 6 7 Fuel, light, and power .. . . .. .. 339 12 3 Government Departments .. .. .. 1,721 6 4 Repairs to plant .. .. . ■ ■ ■ 125 8 9 Cartage, laundry work .. .. .. .. 114311 Sundries .. .. .. .. •• 116 Prison labour .. .. .. • • 183 5 7 Supervision .. .. .. • • • • 444 13 0 Interest on capital .. •. • • • • 120 0 9 Depreciation on buildings and plant .. .. 158 2 0 Net profit for year .. .. .. • • 408 15 8 £1,964 12 11 £1,964 12 11

52

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF JUSTlCE—continued. WAIKUNE PRISON : MOTOR TRANSPORT. Profit and Loss Account for the Year ended 31st March, 1939. Dr. , £ s. d. Cr. £ s . d. Opening stocks : Loose tools and stores .. .. 617 2 8 Cartages — Benzine, oil, &c. .. .. .. . . 1,119 6 8 General .. .. .. .. .. 186 610 Tires and tubes .. .. .. 98 211 For Government Departments .. .. 318 0 Machine parts, tools, repairs, and replacements . . 360 16 8 For own institution and roadworks .. .. 2,692 7 8 Sundries .. .. .. .. . . 14 18 1 For other institutions .. .. .. 457 0 10 Prison labour .. .. .. .. 51067 Closing stocks: Loose tools and stores .. .. 587 8 8 Supervision and officers' labour .. .. .. 368 1 9 Interest on capital .. .. .. .. 62 8 6 Depreciation of motors, plant, &c. .. .. 618 12 3 Net profit on working .. .. .. .. 157 5 11 £3,927 2 0 £3,927 2 0 WAIKUNE PRISON : ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . d. Opening stocks— Roadwork credits from other Departments .. 8,022 5 1 Horses .. .. .. .. .. 13 15 6 Sale of metal .. .. .. .. .. 45 12 0 Loose tools and stores .. .. .. 126 11 8 Sundry sales .. .. .. .. .. 25 8 11 Tools, repairs, and plant maintenance .. .. 389 3 2 Closing stocks— Freight and cartage .. .. .. .. 2,522 3 4 Loose tools and stores .. .. .. 112 10 5 Explosives .. .. .. .. .. 187 3 5 Horses .. .. .. .. .. 13 15 6 Sundries .. .. .. .. .. 1114 Fuel and oil .. .. .. .. .. 102 13 7 Prison labour .. .. .. .. 1,403 5 10 Officers' supervision .. .. .. 1,259 110 Interest on capital .. .. .. .. 6129 Depreciation on plant .. .. .. .. 8 17 3 Net profit on working .. .. .. .. 2,198 12 3 £8,219 11 II £8,219~Tl lT WELLINGTON PRISON: PRINTING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ B , d. Opening stocks — Printed departmental stationery . . .. .. 272 811 Equipment, tools, and type .. .. .. 47 711 Closing stocks— Materials .. .. .. .. .. 121 14 1 Equipment, tools, and type .. .. .. 40 3 2 Purchases of paper and stationery .. .. 120 10 3 Materials .. .. .. .. 92 7 1 Purchases of loose tools, type, equipment, &c. .. 2 4 9 Net loss on working .. .. .. .. 83 0 6 Sundry expenses .. .. .. .. 4 6 0 Prison labour .. .. .. .. 116 6 0 Supervision and officers' labour .. .. .. 61 4 0 Interest on capital .. .. .. .. 9 2 6 Depreciation .. .. .. .. .. 542 £487 19 8 £487 19 8 TOBACCO CULTURE AND MANUFACTURE INDUSTRY (AUCKLAND AND WAIKERIA). Profit and Loss Account for the Year ended 31st March, 1939. Dr. Cr. £ a, d. Opening stocks— £ s. d. £ s. d. Manufactures and leaf transferred .. .. 549 9 0 Leaf, &c. .. .. .. 8 7 1 Closing stocks— £ s. d. Partly manufactured tobacco .. 37 6 6 Leaf, &c. .. .. .. 76 13 6 45 13 7 Partly manufactured tobacco .. 10 18 3 Purchases of seeds and manures .. .. .. 4 19 2 87 ] | Leaf and ingredients used in manufacture .. .. 215 16 4 Freight, cartage, and packing .. .. .. 19 6 10 Fuel, light, power, and water .. .. .. 21 22 Sundry expenses .. .. .. .. 36 15 8 Prison labour .. .. .. .. .. 148 0 0 Officers' labour and supervision .. .. .. 110 15 3 Interest on capital .. .. .. .. 15 11 6 Depreciation on buildings .. .. .. 13 3 9 Net profit on working .. .. .. .. 516 6 £637 0 9 £637 & 9

53

.13. —1 [PT. IV], SUP. TO 1939.

DEPARTMENT OF JUSTlCE—continued. RANGIPO PRISON. Farm Development Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. £ s. d. Development in progress at Ist April, 1938, brought Value of developed pastures transferred to Land forward . . .. . . .. .. 314 1 9 Account during year .. .. .. .. 80 0 0 Seeds and manures .. .. .. .. 74 12 (5 Grazing charges and crop crcdits .. .. .. 72 0 0 Fencing-wire and trees .. .. .. .. 12 3 7 Development charges transferred to Farm Working Freight and cartage .. .. .. .. 41 10 0 Account .. .. . . .. 87 6 6 Prison labour .. .. .. .. 25 17 0 Development in progress at 31st March, 1939, carried Supervision and officers' labour .. .. .. 43 2 9 forward .. .. .. .. .. 314 10 0 Interest on capital . . .. .. .. 23 18 3 Depreciation of plant and implements .. .. 18 10 8 £553 16 6 £553 16 6 Farm Working Account for the Year ended 31st March, 1939. Dr. £ s. d. £ s. d. Cr. £ s. d. Opening stocks— Sales and transfers of produce and live-stock .. 2,546 10 6 Live-stock .. .. .. 4,031 13 6 Horse-labour on development, &c. .. .. 361 14 3 Crops .. .. .. 542 10 8 Closing stocks— £ s. d. Stores and tools .. .. 154 17 6 Live-stock .. .. .. 4,008 11 0 4,729 1 8 Crops .. .. .. 392 5 4 Purchase and transfers of live-stock . . .. 401 3 9 Stores and tools .. .. 159 1 10 Purchases and transfers of feed from farm .. 513 5 11 4,559 18 2 Seeds and manures .. .. .. .. 529 12 6 Loss on working .. .. .. .. 1,993 6 3 Tools, repairs, and plant maintenance .. .. 44 19 4 Labour on development-work written off .. 87 6 6 Freight and cartage, including use of horses and tractor .. .. .. . . .. 353 8 10 Tractor expenses .. .. .. .. 55 8 10 Rabbiting-expenses .. . . . . .. 36 15 4 Sundries .. .. .. .. .. 25 9 5 Prison labour .. .. .. .. 361 6 0 Supervision and officers' labour .. .. .. 883 19 3 Interest on capital .. .. .. .. 1,427 1 6 Depreciation of buildings, plant, &c. .. .. 12 10 4 £9,461 9 2 £9,461 9 2 PAPARUA PRISON. Farm Working Account for the Year ended 31st March, 1939. Dr. Or. £ s. d. Opening stocks — £ s. d. £ s. d. Sales and transfers of produce and live-stoek .. 8,186 4 8 Live-stock .. .. .. 3,666 5 2 Closing stocks — £ s. d. Crops .. .. .. 2,172 22 Live-stock .. .. .. 2,749 0 3 Stores and tools .. .. 209 12 10 Crops .. .. .. 2,216 6 11 0,048 0 2 Stores and tools .. .. 437 17 2 Purchase of live-stock .. .. .. .. 733 12 0 5,403 4 4 Farm produce consumed on farm and feed purohased 1,032 12 6 Loss on working .. .. .. .. 87 7 10 Seeds and manures .. .. .. .. 712 11 5 Fencing and trees .. .. .. .. 57 7 3 Tools, repairs, and plant maintenance .. .. 378 811 Horse-shoeing and repairs to harness .. .. 111111 Veterinary services .. .. . . . ■ 6 2 3 Freight, cartage, horse hire, and tractor charges .. 864 7 11 Fuel, light, and power .. .. .. .. 24 2 9 Sacks and threshing .. .. .. .. 363 12 7 Dairy expenses .. .. •• .. 2116 Blacksmithing * .. .. .. .. 3 8 10 Sundries .. .. .. . • • • 179 8 3 Prison labour.. .. .. .. .. 679 4 0 Supervision and officers' labour .. .. . . 1,208 12 6 Interest on capital .. .. .. .. 1,178 7 6 Depreciation of buildings, plant, &e. .. .. 192 14 7 £13,676 16 10 £13,676 16 10 PAPARUA PRISON : BLOCK AND TILE MAKING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. £ s. d. Opening stocks : Stock-in-trade .. .. .. 563 17 3 Sales and issues of blocks and tiles .. .. 581 4 5 Materials .. . . . • • • • ■ 142 17 5 Closing stocks : Stock-in-trade .. .. .. 361 15 3 Freight and cartage .. .. .. .. 34 12 0 Prison labour . . .. .. .. 34 4 0 Interest on capital .. .. .. .. 37 3 6 Depreciation on buildings and plant .. .. 18 10 6 Supervision and officers' labour .. .. .. 73 0 6 Profit on working .. •. .. • ■ 38 14 6 £942 19 8 £942 19 8

54

B. —1 [PT. IV], SUP. to 1939.

DEPARTMENT OF JUSTlCE—continued. HAUTU PRISON. Fabm Development Account for the Year ended 31st March, 1939. r ' & s - d. £ s d Development in progress at Ist April, 1938, brought Value of developed pastures transferred to Land forward .. .. .. .. .. 2,152 10 0 Account during year.. .. .. .. 504 13 6 Seeds and manures .. .. .. .. 242 2 7 Grazing charges and crop credits .. .. 114 1 5 Fencing-wire and trees.. .. .. .. 6 2 7 Development in progress at 31st March, 1939, carried freight, cartage, and horse-hire .. .. 224 5 3 forward .. .. .. .. 2 152 10 0 Prison labour.. .. .. .. ~ 25 5 0 Supervision and officers' labour .. .. .. 6 14 0 Interest on capital .. .. .. .. 101 6 6 Depreciation of plant and implements .. ~ 12 19 0 411 C 2.771 'Ti l Farm Working Account for the Year ended 31st March, 1939. Dr - Cr - £ a. d. Opening stocks £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 3,692 15 6 Live-stock .. .. .. 5,437 8 0 Horse-labour on development, &c. .. .. 696 5 6 Crops ... .. .. 763 12 0 Closing stocks— £ s d Stores and tools .. .. 386 11 3 Live-stock.. .. .. 4,921 911 — 6,587 11 3 Crops .. .. .. 457 9 7 Purchase and transfer of live-stock .. .. 302 12 6 Stores and tools .. .. 395 1 2 Feed, &c., transferred from farm .. .. 979 6 2 5 774 0 g Seeds and manure .. .. .. .. 1,079 16 10 Loss on working .. .. .. 4 235 18 4 Fencing-wire and trees.. .. .. .. 79 16 7 Rabbiting-expenses .. .. .. .. 104 18 1 Tools, repairs, and plant maintenance .. .. 171 5 2 Freight and cartage, including use of horses and tractor .... .. .. .. 509 12 6 Tractor expenses .. .. .. .. 256 6 3 Sundries .. .. .. ~ .. 37 17 10 Prison labour.. .. .. .. .. 538 10 0 Supervision and officers' labour .. .. 1,176 18 1 Interest on capital .. .. .. .. 2,471 5 6 Depreciation of buildings, plant, &c. .. ~ 103 3 3 £14,399 0 0 £14,399 0 0 INVERCARGILL BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1939. D r - Cr. £ s . d. Opening stocks £ s. d. £ s. d. Sales and transfers of produce and live-stock .. 6,473 18 6 Live-stock .. .. .. 2,999 1 3 Sale of firewood and timber .. .. .. 102 16 3 Crops .. .. .. 1,261 510 Closing stocks — £ s. d. Miscellaneous stores and tools.. 484 16 5 Live-stock .. .. .. 4 267 6 6 4,745 3 6 Crops .. .. .. 1'137 13 3 Purchase of live-stock .. .. .. .. 1,600 5 2 Miscellaneous stores and tools.. 579 10 6 Farm-produce consumed on farm .. .. 628 19 5 5 jq 3 Seeds and manures .. .. .. .. 293 0 0 Net loss on working .. .. .. 2*346 5 8 Sacks and threshing .. .. .. 65 14 7 Fencing and trees .. .. .. .. 32 II 8 Horse-shoeing and repairs to harness .. . . 50 7 0 Veterinary services .. .. .. .. 1669 Tools, repairs, and plant maintenance .. . . 916 7 Freight and cartage .. .. .. .. 177 12 3 Fuel, oil, and electric power .. .. .. 92 411 Rent and rates .. .. .. .. 669 17 9 Dairy expenses .. .. .. .. 66 0 4 Sundries .. .. .. .. ~ 144 12 11 Prison labour.. .. .. .. .. 908 19 6 Supervision and officers' labour .. . . 2,545 8 3 Interest on capital .. .. .. .. 1,851 18 6 Depreciation of buildings, plant, and leaseholds .. 1,008 11 7 £14,907 10 8 £14,907 10 8

55

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF JUSTlCE—continued. WAIKERIA BORSTAL INSTITUTION. Farm Working Account for the Year ended 31st March, 1939. Dr. CV. £ s - fl Opening stocks £ s. d. £ s. d. Sales and transfers of.produce and live-stock .. J1,127 13 3 Live-stock.. .. .. 15,131 5 0 Closing stocks— £ s. d. Crops .. .. .. 2,652 19 8 Live-stock .. .. .. 16,318 H A Stores and tools .. .. 1,294 0 2 Crops, &c. .. .. .. 3,159 10 9 19,078 410 Miscellaneous stores and tools.. 948 7 4 Purchase of live-stock .. .. •. 1,820 4 0 20, 426 4 4 Purchase of feed .. .. . . .. 181 15 3 Farm-produce consumed on farm .. .. 2,166 8 7 Seeds and manures .. .. .. 1,186 3 6 Fencing and trees .. .. .. .. 289 10 6 Tools, repairs, and plant maintenance .. .. 295 18 4 Horse-shoeing and repairs to harness .. .. 260 5 4 Freight and cartage, including use of horsee .. 1,526 19 3 Sacks and threshing .. .. .. .. 12 7 0 Dairy expenses .. .. .. • • 140 11 3 Orchard spray .. .. • ■ • • 39 11 7 Electric current .. .. .. •• 7400 Sundries .. .. .. .. • • 173 0 5 Prison labour.. .. .. .. •• 2,333 18 0 Supervision and officers'labour .. .. .. 4,791 6 0 Interest on capital .. .. .. 3,083 14 6 Depreciation of buildings and plant .. .. 449 10 8 Net profit on working .. .. .. .. 3,650 8 7 £41,553 17 7 £41,553 17 7 WI TAKO PRISON. Farm Working Account for the Year ended 31st March, 1939. j) r Cr. £ s. d. Opening stocks £ s. d. £ s. d. Sales and transfers of live-stock and produce .. 3,913 15 8 Live-stock .. .. .. 1,500 12 0 Horses and motor-truck charges transferred .. 300 911 Crops, &c. .. .. .. 304 12 0 Closing stocks — £ s. d. Miscellaneous stores and tools.. 180 17 9 Live-stoek .. .. .. 1 1® 9 1,986 I 9 Crops, &c. .. .. .. 223 2 3 Purchase of live-stock .. .. .. .. 824 12 0 Miscellaneous stores and tools.. 334 510 Farm-produce consumed on farm .. .. 169 111 2,114 Purchase of feed .. .. .. • • 172 8 5 Seeds and manures .. .. . ■ ■ ■ 277 8 4 Fencing and trees .. .. .. • • 81 18 0 Repairs and replacements to tools and implements 311 11 11 Motor-vehicles expenses .. .. •. 117 2 7 Sundry expenses .. .. • • ■ • 97 9 10 Prison labour.. .. .. •• •• 740 8 0 Supervision and officers'labour .. .. .. 1,074 3 9 Interest on capital .. .. . • • • 334 10 9 Depreciation of plant, &c. .. .. .. 87 9 3 Fuel ex institution .. .. . • • • 7 10 0 Dairy expenses .. . • • • • • 0 19 0 Sacks and threshing .. .. .. • • 14 1 0 Net profit on working .. .. • • • • 31 13 2 £6,328 9 ~8 £6,328 9 8 MTNOR KITCHEN GARDENS. Profit and Loss Account for the Year ended 31st March, 1939. Dr. CV. Opening stocks— £ s. d. £ s. d. Sales and transfers of produce — £ s. d. £ s. d. Tools and stores .. .. 92 14 8 Poultry and eggs .. .. 52 11 0 Live-stock and poultry .. 348 10 0 Vegetables .. .. .. 752 18 8 Vegetables and live-stock feed 311 19 4 Milk and cream .. .. 440 7 1 753 4 0 Pigs, pork, and beef .. .. 55 3 7 Purchase of seeds and manures .. .. .. 70 11 10 Live-stock .. .. .. 389 3 7 Purchase of poultry-feed .. .. •• 55 7 4 _ 1,6 JO Purchase of cattle-feed and pig-feed .. .. 37 18 10 Closing stocks — Purchase and transfers of live-stock .. .. 85 17 7 Live-stock and poultry .. 334 17 0 Feed consumed on farm .. .. ■ • 78 2 4 Vegetables and live-stock feed 277 8 1 Tools, repairs to plant, &o. .. .. 217 9 Tools and stores .. .. 79 7 6 Freight, cartage, &c. .. .. . ■ • • 31 1 9 . &91 jRent of grazing paddocks .. .. 54 0 0 Net loss on working .. .. .. .. 647 18 0 Sundry expenses .. .. •. • • 41 0 3 Prison labour.. .. •• •• •• 1,094 9 3 Supervision .. . • • • • • • • £>"9 9 3 Interest on capital .. . • • • • ■ 135 5 1 Depreciation of plant, &c. .. .. • • 20 9 3 £3,029 14 6 £3,029 14 6

56

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OP JUSTICE —continued. COURTS, PRISONS, PATENTS, OFFICIAL ASSIGNEES, AND BIRTHS, DEATHS, AND MARRIAGE OFFICES. Balance-sheet as at 31st March, 1939. Liabilities. Assets. Capital— £ s. d. £ 8. d. Land and buildings— £ s. d. £ s. d. Public Works Fund .. 964,945 9 5 Freeholds .. .. 363,396 8 1 Consolidated Fund .. 297,641 0 5 Leaseholds .. .. 8,88102 Tau p o land-(Jevelopment 1,262,586 9 10 completed .. .. 86,480 12 4 Donation for buildings .. 2,250 0 0 Taupo land-development 1,264,836 9 10 in progress .. .. 2,467 0 0 Treasury Adjustment Account .. .. 215,679 19 8 Buildings .. .. 672,695 16 4 Sundry creditors— 1,133,920 16 11 Departmental .. .. 2,394 1 3 Libraries .. .. .. .. .. 4,056 3 0 Sundry.. .. .. 7,708 1 5 Furniture and fittings .. .. .. 18,088 12 6 10,102 2 8 Stocks of stores on hand .. .. .. 15,145 19 3 Accrued earnings of prisoners .. .. 2,804 16 10 Fixed plant .. .. .. .. 10,538 8 JO Accrued bankruptcy remuneration .. .. 452 10 2 Implements and machinery .. .. .. 18,310 18 1 Deposits .. .. .. .. .. 46,672 5 6 Motor-vehicles .. .. .. .. 2,957 9 2 Writings-off in Suspense .. .. .. 2,739 12 8 Arms and accoutrements .. .. .. 474 9 5 Loose tools and harness .. .. .. 4,532 12 1 Live-stock.. .. .. .. .. 34,170 2 5 Crops and gardens .. .. ~ .. 8,326 12 0 Clothing and bedding .. .. .. 12,268 19 10 Sundry debtors— Departmental .. .. 4,197 14 4 Sundry .. .. .. 3,402 5 5 7,599 19 9 Cash in Deposit Accounts .. .. .. 46,672 5 6 Expenditure paid in advance .. .. 38 19 10 Butterfat bonuses held on deposit .. .. 1,248 0 6 Postage-stamps on hand .. .. .. 675 18 7 Accrued bankruptcy commission .. .. 2,151 310 Writings-off in Suspense: Stores and livestock, &c. .. .. .. .. 2,739 12 8 Expenditure and revenue balance for the year 1938-39— Courts and Head Office ad- £ s. d. ministration .. .. 36,155 4 7 Mortgagors Adjustment Commissions .. .. 55,620 1 6 Prisons and Borstal maintenance .. .. 132,108 16 7 Prisons Board .. .. 383 6 9 Probation upkeep .. 3,956 111 Bankruptcy .. .. 3,622 2 4 Patents, trade-marks, &c. .. Cr. 7,392 6 7 Births, deaths, and marriages • .. Cr. 5,082 13 11 219,370 13 2 £1,543,287 17 4 £1,543,287 17 4 B. L. Dallard, Under-Secretary of Justice. K. Menzies, 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 B. I [Pt. IV] and to the following comment: No charge for Head Office administration has been made against the various Industry Working Accounts.— Cyril Gr. Collins, Controller and Auditor-General.

B—B.8 —B. 1 [PT. IV], SUP. TO 1939.

57

B.—l [PT. IV], SUP. to 1939.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. •• 129,956 8 3 Land-tax.. .. .. .. .. 999,874 13 8 Advertising .. .. •• 1,666 16 5 Income-tax .. .. .. .. 9,752,463 3 10 Hire of machines and furniture .. .. 31 1 0 Film-hire tax .. .. .. .. 85,882 6 3 Law-costs .. .. •• 518 17 11 Unclaimed moneys .. •• •• 2,928 4 11 Motor-vehicles maintenance .. .. 314 1 0 Interest on public moneys .. .. .. 191 19 1 Postages and telegrams .. .. . . 5,761 18 7 Employment Promotion Fund contribution .. 60,000 0 0 Printing and stationery .. .. .. 5,842 19 10 Printing employment stamps .. . ■ 631 10 1 Remission of income-tax .. .. .. 287 15 5 Rent 7,105 1 0 Refunds of unclaimed money .. .. 1,024 10 1 Repairs and renewals .. .. • • 369 16 1 Sundry expenses .. .. • • • • 32 4 6 Telephone expenses .. .. .. 532 10 2 Transfer and removal expenses .. .. 443 17 3 Travelling expenses and allowances .. .. 5,157 10 8 Services rendered by other Departments — Customs Department: Collection of deposit 100 0 0 Post and Telegraph Department : Collection of tax, &e. •• •• •• 18,407 5 6 Valuation Department: Contribution towards expenses .. .. 19,321 10 10 Interest on income-tax paid in advance .. 7,675 12 10 205,181 7 5 Depreciation .. . • • • • • 794 7 7 Balance carried down .. .. .. 10,695,364 12 9 £10,901,340 7 9 £10,901,340 7 9 £ s. d. Interest on capital . ■ • • • • 588 3 11 £ s. d. Excess of revenue over expenditure .. .. 10,694,776 810 Balance brought down .. .. .. £10,695,364 12 9 £10,695,364 12 9 £10,695,364 12 9 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. •• •• 22,755 14 6 Furniture and fittings .. .. .. 8,664 16 0 Sundry creditors — Appliances .. .. .. .. 4,146 4 7 Departmental .. .. .. 23,135 2 8 Library .. .. .. .. .. 515 4 8 Other .. .. •• •• •• *121,497 17 5 Motor-vehicles .. .. .. .. 381 17 9 Suspense Account: Default assessments .. 150,000 0 0 Improvements to leasehold premises .. 9,047 11 6 Excess of revenue over expenditure .. .. 10,694,776 8 10 Forms and stationery .. .. .. 1,886 12 2 Official stamps .. .. .. .. 12 811 Expenses paid in advance .. .. .. 882 2 10 Sundry debtors— Departmental .. .. .. .. 11698 Others .. .. .. .. 844,140 5 2 Cash in Post Offioe .. .. .. 506,401 17 4 Treasury Adjustment Account .. .. 9,635,969 12 10 £11,012,165 3 5 £11,012,165 3 5

I hereby certiy

58

B.—l [PT. IV], SUP. TO 1939.

LAND FOR SETTLEMENTS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. £ s. d. £ s. d. Balance as at Ist April, 1938 .. .. .. .. .. .. 114,408 10 5 Investment Account .. .. .. .. .. ... .. 554,305 0 0 668,713 10 5 Credits-in-aid — Vote, Land for Settlements : Valuation fees, sections 7 and 14, Land Laws Amendment Act, 1929 .. .. .. .. .. .. 66 9 8 Sales and capital reoeipts — Estates — £ s. d. Cash sales .. .. .. .. j. .. 79,410 16 3 Instalments of principal under deferred-payment licenses .. 12,456 18 11 Instalment of principal on buildings .. .. .. 10.767 611 102,635 2 1 Hutt Valley lands— Cash sales .. .. .. .. .. .. 1,351 19 9 Instalments of principal under deferred-payment licenses .. 6,032 13 10 7,384 13 7 Land-development under section 8, Land Laws Amendment Act, 1929 — Cash sales .. .. .. .. .. .. 991 17 10 Instalments of principal under deferred-payment licenses .. 452 19 3 Instalments of principal on buildings .. .. .. 145 3 7 1,590 0 8 Crown lands under section 20, Land Act, 1924 — Cash sales .. .. .. .. .. .. 98,509 14 1 Instalments of principal under deferred-payment licenses .. 38,301 11 5 Instalments of principal on buildings .. .. .. 2,829 2 0 139,640 7 6 National-endowment lands under section 302, Land Act, 1924— Cash sales .. .. .. .. .. .. 9,345 9 2 Instalments of principal under deferred-payment licenses .. 1,717 19 4 Instalments of principal on buildings .. .. .. 93 11 1 11,156 19 7 Mortgages—Advances for development of Crown and settlement lands, &c. : Repayment of advances for— Development of occupied Crown lands .. .. .. 20,049 11 4 Development of occupied settlement lands .. .. 5,421 10 8 Fencing-material, lime, &c., under Deteriorated Lands Act, 1925 487 8 0 25,958 10 0 Advances for roading of endowment lands: Repayment of principal .. .. .. .. . ■ .. .. 48 9 8 Deposits by lessees under section 208, Land Act, 1924, on account of capital values of land.. .. .. .. .. .. 2,372 1 3 290,786 4 Rents and interest — Rents— Derived from estates .. .. .. .. .. 400,670 16 11 Hutt Valley lands .. .. .. .. .. 172 9 0 Lands developed under section 6, Land Laws Amendment Act, 1929 .. .. .. .. .. .. 5,069 17 8 405,913 3 7 Interest — On sales under deferred-payment licenses — Estates .. .. .. .. .. .. 26,510 14 11 Hutt Valley lands .. .. .. .. .. 5,388 12 9 Lands developed under section 6, Land Laws Amendment Act, 1929 .. .. .. .. .. 662 11 6 32,561 19 2 On advances : Mortgages— Development of occupied Crown lands .. .. .. 8,714 5 7 Development of occupied settlement lands .. .. 1,326 1 9 Deteriorated Lands Act, 1925 .. .. .. .. 399 0 6 10,439 7 10 On advances for roading of endowment lands .. .. .. 149 7 0 449,063 17 7 Sales of produce, live-stock, and miscellaneous receipts— Seasonal farming receipts— Estates farmed .. .. .. .. .. 12,110 14 8 Crown lands under development .. .. .. .. 13,575 11 0 Settlement lands under development .. .. .. 66,520 0 6 92,206 6 2 Miscellaneous receipts— Estates .. .. .. .. .. .. 1,650 19 4 Crown lands under development .. .. .. .. 2,912 0 6 Settlement lands under development .. .. .. 32,498 9 8 37,061 9 6 129,267 15 8 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 .. .. .. .. .. .. .. .. 12,754 8 10 Interest on investments .. .. .. .. .. .. .. .. 8,893 4 8 £1,559,545 11 2

59

B.—l [PT. IV], SUP. TO 1939.

LAND FOR SETTLEMENTS ACCOUNT —continued. Receipts and Payments Account for the Year ended 31st March, 1939 —continued. Payments. Annual appropriation: Vote, Land for Settlements — £ s. d. £ g. d. ' Sundry administrative charges .. .. .. .. .• 1,066 1 4 Administration expenses— Development of Crown and settlement land under Parts I £ s. d. and 11, Land Laws Amendment Act, 1929 .. .. 317 16 9 Lands acquired under Land for Settlements Act .. .. 9,779 17 4 Cheviot Estate lands .. .. .. . • • • 791 10 5 Hutt Valley Settlement lands .. .. .. . • 172 19 6 — 11,062 4 0 Audit fees .. .. .. • • ■ ■ • • • • 250 0 0 Accident compensation paid to workmen on development works .. 16 19 0 Acquisition of lands and interests therein — Freehold lands acquired.. .. .. .. •• 1,589 3 2 Crown lands declared to be settlement lands .. .. 364 5 0 1,953 8 2 Advances for development of occupied lands — Crown lands .. .. •• .. •• •• 28,963 13 9 Settlement lands .. .. .. 8,923 16 2 Deteriorated Lands Act, 1925 .. .. . • • • 196 5 0 38,083 14 II Development of unoccupied lands— Crown lands — Improvements t|.nd equipment .. .. .. .. 7,264 211 Seasonal farming expenditure .. .. .. .. 16,207 16 11 23,471 19 10 Settlement lands— Improvements and equipment .. .. . • 51,462 18 3 Seasonal farming expenditure .. .. .. .. 34,226 19 11 85,689 18 2 Grants to County Councils for maintenance of county roads serving lands farmed by the Department .. .. .. .. 637 0 0 Improvements to and protection of settlement lands — Expenses incidental to estates .. .. • ■ • • 5,607 5 2 Seasonal expenses: Estates farmed .. .. .. 12,252 11 3 17,859 16 5 Lodgments on account of capital value of leases — Interest on .. .. .. ■ • • • 329 7 10 Refunds of .. .. ■. • • ■ • • ■ 109 9 6 438 17 4 Deduction from Hutt Valley Settlement receipts towards pur-chase-money and costs of preparation of tho land for disposal .. 12,754 8 10 193,284 8 0 Interest and other charges on loans and capital liability— Interest payments — To Consolidated Fund in respect of interest payable on loancapital liability .. .. .. .. •• 414,337 5 0 On value of Crown lands included in estates .. .. 8,479 9 7 On capital moneys received from the sales of national-endow-ment lands .. .. .. •• •• 4,354118 On Cheviot Estate Accumulated Fund .. .. ..18,63160 — 445,802 12 3 Other charges — Recoupment of management charges of New Zealand consolidated stock .. .. • • •• •• 1,621 12 0 Recoupment of stamp duty on transfers of stock .. .. 6 5 6 1 r 1,627 17 6 447,430 9 9 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 .. .. .. 7,534 9 4 Payment in respect of settlement land declared to be ordinary Crown land .. .. •. • • • • • ■ 4,102 I 9 Acquisition of undivided interests in Native lands under section 3, Native Land Purposes Act, 1934 .. .. 5 3 6 Payment to the Public Works Fund for land obtained for Government works now deemed to be Crown lands .. 556 17 0 Recoupment of Deteriorated Lands Account interest in Crown lands .. .. • • • • • • ■ ■ 48 13 3 Transfer to Small Farms Account the value of its interest in land now deemed to be ordinary Crown lands .. .. 696 8 1 " Thirds " paid to Local Bodies' Deposit Account under section 139, Land Act, 1924 .. .. .. • • 94 15 1 — 13,038 8 0 National-endowment lands —Sales under section 302, Land Act, 1924: " Thirds " paid under section 139, Land Act, 1924, to Local Bodies' Deposit Account .. .. .. .. .. 9 16 8 13,048 4 8 Balance as at 31st March, 1939 — Cash .. .. •• •• "•• •• •• 182,837 8 9 Investments .. • • •• •• • • • ■ 722,945 0 0 905,782 8 9 £1,559,545 11 2

60

B.—l [ PT. IV], SUP. TO 1939.

LAND FOR SETTLEMENTS ACCOUNT—continued. Revenue Account for the Year ended 31st March, 1939.

61

General. Cheviot. Hntt Valley. Total. Dr. Interest on— f s. d. £ s. d. £ s. d. £ s. d. Loan-capital liability .. .. .. .. .. 404,324 12 11 5,632 2 7 .. 409,956 15 6 Capital from proceeds of sales of Crown lands .. ... 84,795 2 6 .. .. 84,795 2 6 Value of Crown lands in estates .. .. .. ... 8,479 9 7 .. .. 8,479 9 7 National Endowment Trust Funds .. .. .. 4,354 11' 8 .. .. 4,354 11 8 Cheviot Estate: Accumulated Fund transferred .. .. 18,631 6 0 .. .. 18,631 6 0 Deposits by lessees: Section 208, Land Act, 1924 .. .. 349 3 6 .. .. 349 3 6 Capital from Land for Settlements—General .. .. .. .. 5 10 6 5 10 6 Sundry charges re, loans— Stamp duty on transfer of stock .. .. .. .. 6 5 6 .. .. 656 Recoupment of management charges of New Zealand con- 1,621 12 0 .. .. 1,621 12 0 solidated stock Proportion of premium on loan conversion.. .. .. 2,563 0 0 .. .. 2,563 0 0 Administration expenses— Estates .. .. .. .. .. .. 10,024 16 9 791 10 5 172 19 6 10,989 6 8 Land Laws Amendment Act, 1929 .. .. .. 448 5 1 .. .. 448 5 1 RebatesRents, &c., from estates .. .. .. .. 32,018 10 3 1,570 6 3 13 3 6 33,602 0 0 Rents, &c., under Land Laws Amendment Act, 1929 .. 602 18 1 .. .. 602 18 1 Remissions of rent and interest— Land Board recommendations .. .. .. .. 10,311 19 5 17 10 10 230 18 1 10,560 8 4 Under Mortgagors and Lessees Rehabilitation Act, 1936 .. 268,562 9 5 638 12 5 433 1 3 269,634 3 1 Irrecoverable rents, &c., transferred to Suspense Accounts— Rents, &e., from estates .. .. .. .. 4,756 17 10 .. 78 11 7 4,835 9 5 Rents, &c., under Land Laws Amendment Act, 1929 .. 510 11 0 .. .. 510 11 0 Deficiency on disposal of development blocks.. .. .. 9,086 4 11 .. .. 9,086 4 11 Miscellaneous expenditure on estates and preliminary expenses 515 12 6 .. 246 14 0 762 6 6 Compensation for injuries incurred on development works .. 1299 .. .. 1299 Audit fees .. .. .. .. .. .. 250 0 0 .. .. 250 0 0 Salaries.. .. .. .. .. .. .. 1,000 0 0 .. .. 1,000 0 0 Travelling-expenses .. .. .. .. .. 35 15 6 .. .. 35 15 6 Telephone services .. .. .. .. .. 15 0 0 .. .. 15 0 0 Depreciation of plant, &e. .. .. .. .. .. 247 5 0 .. .. 247 5 0 Interest on Cheviot Estate fixed capital (see contra) .. .. .. 7,151 11 4 .. 7,151 11 4 Balance carried down .. .. .. .. .. .. 1,025 11 7 8,998 17 9 10,024 9 4 £863,523 19 2 £16,827 5 5 £10,179 16 2 £890,531 0 9 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. 338,240 17 5 .. .. 338,240 17 5 Transfer to reserve .. .. .. .. .. .. 1,025 11 7 .. 1,025 11 7 Transfer to Profit and Loss Appropriation Account .. .. .. .. 8,998 17 9 8,998 17 9 £338,240 17 5 £1,025 11 7 £8,998 17 9 £348,265 6 9 Gr. Rents and royalties— £ s. d. £ s. d. £ s. d. £ s. d. Estates .. .. .. .. .. .. 402,951 1 0 15,890 3 1 133 4 2 418,974 8 3 Land Laws Amendment Act, 1929 .. .. .. 6,260 4 6 .. .. 6,260 4 6 Interest on sales— Estates .. .. .. .. .. .. 20,993 3 6 937 2 4 5,157 1 11 27,087 7 9 Land Laws Amendment Act, 1929 .. .. .. 733 3 10 .. .. 733 3 10 Interest on capital expenditure— Brinklands Estate .. .. .. .. .. 808 6 5 .. .. 808 6 5 Hutt Valley Settlement .. .. . > .. .. 5 10 6 .. .. 5 10 6 Land-development .. .. .. .. .. 2,033 2 8 .. .. 2,033 2 8 Interest on advances— Land Laws Amendment Act, 1929 .. .. .. 11,073 10 5 .. .. 11,073 10 5 Deteriorated Lands Act, 1925 ... .. .. .. 328 6 7 .. .. 328 6 7 Interest on loans for roading of endowment lands under section 47, Land for Settlements Act, 1925 — Wanganui River Trust Endowment .. .. .. 87 18 2 .. .. 87 18 2 Otago University Endowment .. .. .. .. 79 12 3 .. .. 79 12 3 Interest on investments .. .. .. .. .. 15,172 19 3 .. .. 15,172 19 3 Interest on investments in Public Debt Redemption Fund .. 57,539 8 8 .. .. 57,539 8 8 Valuation fees : Sections 7 and 14, Land Laws Amendment Aot, 39 17 6 .. .. 39 17 6 1929 Amounts credited to dairy-company shares .. .. .. 14 5 0 .. .. 14 5 0 Miscellaneous .. .. .. .. .. .. 1102 .. .. 1102 Interest on Cheviot Estate (see contra) .. .. .. 7,151 11 4 .. .. 7,151 11 4 Gross profit on trading .. .. .. .. .. .. .. 4,889 10 1 4,889 10 1 Balance carried down .. .. .. .. .. 338,240 17 5 .. .. 338,240 17 5 £863,523 19 2 £16,827 5 5 £10,179 16 2 £890,531 0 9 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. 1,025 11 7 8,998 17 9 10,024 9 4 Transfer from Reserve .. .. .. .. .. 338,240 17 5 .. .. 338,240 17 5 £338,240 17 5 £1,025 11 7 £8,998 17 9 £348,265 6 9

B.—l [PT. IV], SUP. to 1939.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1939. Liabilities.

62

| General. | Cheviot. Na ment 1 Trurt° W " Hutt Valley. Total. Loan capital— £ a. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d 3 per cent. 218,235 0 0 3J per cent. .. 6,179,282 5 11 160,918 0 0 3§ per cent. .. 364,150 0 0 4 per cent. .. 4,124,924 3 11 4i 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 verted 11,067,977 9 0 Crown lands included in estates .. 211,940 0 0 Sales of Crown lands and buildings .. 2,804,319 15 4 Capital transferred from Discharged 9,277 19 7 Soldiers Settlement Account 14,093,515 3 11 Less amount expended in opening up 191,802 1 10 Crown lands ' 13,901,713 2 1 160,918 0 0 .. 14,062,631 2 1 Dairy Shares Capital Account .. .. 56 15 8 .. .. . . 56 15 8 Deposits by lessees under section 208, Land 16,975 3 4 .. .. .. 16,975 3 4 Act, 1924 Accumulated funds— Cheviot Estate .. .. .. .. 465,346 0 2 .. .. 465,346 0 2 National Endowment Trust .. .. .. .. 162,107 5 7 .. 162,107 5 7 Sundry creditors — Interest on capital from proceeds of sales 290,876 6 1 of Crown lands Interest on loans due and unpaid . . 48 0 0 Turakina Domain .. .. .. 317 3 1 Departmental .. .. . . 1,270 0 4 .. 7 0 0 Miscellaneous .. .. .. 1,223 13 9 .. .. 17 17 0 293,735 3 3 .. 7 0 0 17 17 0 293,760 0 3 Rents charged in advance .. .. 110,851 4 4 5,028 14 10 .. 2 8 2 115,882 7 4 Interest on loans accrued but not due .. 97,599 5 2 1,373 6 3 .. .. 98,972 11 5 Hutt Valley estates — Purchases .. .. .. .. .. .. 164,981 11 6 Roading and incidental expenses .. .. .. .. 228,726 15 11 Interest .. .. .. .. .. .. .. 81,666 3 8 475,374 11 1 Less deductions, section 11 (2) (a), .. .. .. 433,270 13 6 Finance Act, 1932 42,103 17 7 42,103 17 7 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 .. .. 35,482 0 6 National Endowment Account .. 8,441 10 2 Primary Education Endowment Account 177 19 1 44,101 9 9 .. .. .. 44,101 9 9 Writings-off in Suspense— Estates .. .. .. .. 9,279 5 8 .. .. 78 11 7 Land Laws Amendment Act, 1929 .. 1,115 6 6 10,394 12 2 .. .. 78 11 7 10,473 3 9 Payments in advance— Rents, &c., on estates .. .. 7,886 1 5 23 14 6 .. 54 12 11 Principal instalments, &c.: Sales of 547 12 3 .. 28 10 5 Crown lands Land Laws Amendment Act, 1929 .. 458 4 8 Deteriorated Lands Act, 1925 .. 9 18 2 8,901 16 6 23 14 6 28 10 5 54 12 11 9,008 14 4 Suspense Account: Deteriorated Lands 271 19 3 .. .. .. 271 19 3 Act, 1925 Suspense Account: Buildings and 398 011 .. .. .. 398 011 improvements Reserve for capitalized interest on land- 44,449 4 7 .. . . .. 44,449 4 7 development schemes Reserve Account, including unexpended 154,111 12 0 13,004 13 9 .. .. 167,116 5 9 loading for roads, &c. Reserve for transfers from Discharge.! 9,824 2 11 .. .. 9,824 2 11 Soldiers Settlement Account Development expenditure— Employment Promotion Fund (contra) 21,729 12 9 .. .. .. 21,729 12 9 Consolidated Fund (contra) .. .. 9,801 8 10 .. .. .. 9,801 8 10 Profit and Loss Appropriation .. .. .. .. 148,477 12 2 148,477 12 2 Cheviot Estate Account (contra) .. 291,400 9 2 .. .. .. 291,400 9 2 National Endowment Trust Account 116,321 14 10 .. .. 116,321 14 10 (contra.) £15,132,636 17 6 £645,694 9 6 £162,142 16 0 £191,749 13 6 £16,132,223 16 6

B.—l [PT. IV], SUP. to 1939.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1939 —continued. Assets.

63

General. Cheviot. Hutt Valley " Total - Land Account £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Estates leased .. .. .. 10,074,610 5 11 328,889 4 8 Estates unlet .. .. .. 253,780 5 0 325 0 0 .. 39,818 0 0 10,328,390 10 11 329,214 4 8 .. 39,818 0 0 10,097,422 15 7 Land Laws Amendment Act, 1929 — Land leased .. .. .. 131,529 10 0 Land unlet .. .. .. 10,136 10 0 141,666 0 0 .. .. .. 141,666 0 0 Provisional State forest .. .. 3,158 6 6 .. .. .. 3,158 6 6 10,842,247 2 1 Unpaid purchase-price (not yet payable)— Buildings on Crown lands .. .. 41,132 17 0 .. 1,452 6 10 Buildings on estates .. .. 97,986 19 5 Sales of settlement land .. 375,618 16 6 17,662 19 1 .. 117,557 12 6 Sales of Crown lands .. .. 520,635 9 11 .. 43,942 17 11 Land Laws Amendment Act, 1929 — Buildings .. .. .. 1,283 16 3 Sales of land .. .. .. 14,757 13 7 1,051,415 12 8 17,662 19 1 45,395 4 9 117,557 12 6 1,232,031 9 0 Realization Account .. .. .. 7,128 1 4 .. .. .. 7,128 1 4 Hutt Valley estates — Purchases .. .. .. 164,981 11 G Roading and incidental expenses .. 228,726 15 11 Interest .. .. .. .. 81,666 3 8 475,374 11 1 Less deductions under section 11 (2) 433,270 13 6 (a), Finance Act, 1932 42,103 17 7 .. .. .. 42,103 17 7 Railway Department: Balance unpaid on .. .. •• 26,389 8 0 26,389 8 o area taken for workshops Advances on mortgage— Land Laws Amendment Act, 1929 — Current account: Crown lands .. 149,406 11 8 Current account: Settlement lands.. 30,088 17 7 Instalment mortgage : Crown lands.. 43,002 6 8 Instalment mortgage: Settlement 10,067 13 10 lands 232,565 9 9 Less proceeds held in seasonal ad- 7,347 12 7 vances accounts to meet charges 225,217 17 2 .. .. .. 225,217 17 2 Deteriorated Lands Act, 1925 — Current account .. .. .. 4,433 14 I Instalment mortgage .. .. 1,740 1 1 6,173 15 2 .. .. .. 6,173 15 2 Advances for roading of endowment lands under section 47, Land for Settlements Act, 1925— Wanganui River Trust .. .. 1,942 I 7 Otago University Endowment .. 1,505 4 10 3,447 6 5 .. .. .. 3,447 6 5 Land Laws Amendment Act, 1929: Expenditure on development of Crown and settlement lands— Crown lands— Improvements .. .. .. 16,908 2 11 Equipment .. .. .. 1,439 17 1 Stock and farm accounts .. .. 36,998 12 10 Settlement lands — Improvements .. .. .. 157,945 18 8 Equipment .. .. .. 18,126 19 0 Stock and farm accounts .. .. 13,149 9 9 244,569 0 3 .. .. .. 244,569 0 3 j Carried forward .. . . I 12,063,270 8 0 346,877 3 9 45,395 4 9 183,765 0 6 12,629,307 17 0

B.—l [PT. IV], SUP. to 1939.

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1939 —continued. Assets—continued.

R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, 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. P. Rutherford, Deputy Controller and Auditor-General.

64

General. Cheviot. | { Hutt Valley ' Total - £ s . d. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. 12,053,270 8 0 346,877 3 9 45,395 4 9 183,765 0 6 12,629,307 17 0 Interest on capital expenditure: Land- 44,449 4 7 .. •• •• 44,449 4 7 development „ Station accounts, including improvements, 132,097 0 3 .. •• •• I,(Jvw live-stock, and equipment Plant and machinery .. .. .. 3,863 0 0 Less depreciation reserve thereon .. 3,334 3 0 528 17 0 .. • • • • 528 17 0 Postponements of rent, interest, &c. — Under Land Act, 1924 — Bents, &c., from estates .. .. 8,801 4 2 Instalments: Sales of Crown lands, &c. 152 6 0 Land Laws Amendment Aot, 1929 : 184 3 5 Bents, &c„ Under Mortgagors and Lessees Behabilitation Act, 1936 — Bents, &c., from estates .. .. 14,591 12 4 90 0 0 Land Laws Amendment Act, 1929: 244 7 9 Bents, &c. „„„ _ 23,973 13 8 90 0 0 .. .. 24,063 13 8 Sundry debtors for— Bents and royalties from estates .. 162,498 13 2 3,089 10 6 .. 197 14 11 Principal instalments — Buildings: Crown lands .. .. 1,290 1 1 .. 4 13 3 Buildings: Estates .. .. 5,136 3 2 Sales of Crown lands .. .. 11,483 11 8 .. 421 3 2 Sales of settlement lands .. .. 6,251 0 0 .. •• 3,005 7 •> Advances under Deteriorated Lands 38 3 2 Act, 1925 Loans for roading of endowment lands 562 1 3 under section 47, Land for Settlements Act, 1925 Interest on loans for roading of endow- 932 4 1 ment lands under section 47, Land for Settlements Act, 1925 Interest on sales of — Crown lands .. .. .. 14171 Settlement lands .. .. 5,302 13 2 0 0 6 .. 4,246 2 1 Buildings: Estates .. .. 3,311 13 0 Interest on advances under Deteriorated 363 9 5 Lands Act, 1925 Land Laws Amendment Aot, 1929— Bents 2,133 12 6 Interest on sales .. .. .. 59171 Interest on advances under sections 7 8,097 8 1 and 14 Principal instalments — Sales under section 8 .. .. 35 2 11 Buildings .. .. .. 10 2 2 Mortgages .. •. • • 185 10 3 Insurances, &c. .. . . •. 20 9 8 Departmental .. •• .. 2,178 17 9 57 19 8 Miscellaneous .. .. .. 420 8 10 210,452 9 6 3,147 10 8 425 16 5 7,449 4 5 221,475 1 0 Orakei Block (see separate balance-sheet) 33,379 8 2 .. •• 33,379 8 2 Interest accrued but not due on— „ Investments 6,204 15 0 .. .. •• 6,204 15 0 Sales under deferred-payment licenses 5,752 12 11 220 15 9 .. 439 0 0 6,412 8 8 Outstanding losses : Suspense Account — Estates 9,279 5 8 .. .. 78 11 7 Land Laws Amendment Act, 1929 .. 1,115 6 6 10,394 12 2 .. .. 78 11 7 10,473 3 9 Development expenditure — , n n Employment Promotion Fund (contra).. 21,729 12 9 .. .. •• 21,729 12 J Consolidated Eund (contra) .. .. 9,801 8 10 .. •• ■■ ? Investments in Public Debt Bedemption 1,496,025 6 3 3,958 10 2 .. .. 1,499,983 16 o Consolidated Fund: Proportion of interest 168,489 16 0 .. •• ■■ 168,489 16 0 on Loan Account Premium on loan conversions .. .. 10,252 0 0 .. .. •• 10,ZoZ U U Dairv shares .. •• •• 71 0 8 .. •• •• 71 0 8 Land for Settlements Account: General, .. 291,400 9 2 116,321 14 10 .. 407,722 4 0 as per contra , „ Cash .. .. •• 182,819 11 9 .. .. 17 17 0 182,837 8 9 Investment Account: Securities held .. 722,945 0 0 .. ■. •• 722,945 0 0 £15,132,636 17 6 £645,694 9 6 £162,142 16 0 £191,749 13 6 £16,132,223 16 6

B.—l [PT. IV], SUP, to 1939,

# LANDS AND SURVEY DEPARTMENT. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. » £ s . H. Payments. lien " " " " " .. 183 2 0 Geraldine County River Board under Geraldine County £ s. d. River District Act, 1921-22 .. .. .. 164 16 10 Consolidated Fund: Administration expenses .. 18 6 2 £183 0 £183 2 0 Revenue Account for the Year ended 31st March, 1939. A j . . £ s. d. Cr. £ s (l Administration expenses due to Consolidated Fund .. 18 6 2 Accrued rent .. .. .. .. 254 9 1 Balance carried down .. .. .. .. 236 211 " " " fgg 'J 1 £254 9 1 £ s. d. £ s d Balance from previous year .. .. .. 61 10 6 Balance brought down .. .. .. .. 236 211 Amount duo to Geraldine County River Board under section 7, Geraldine County River District Act, 1921-22 .. .. .. .. .. 164 15 10 Balance carried forward .. .. .. .. 9167 £23 _« 211 £230 2~7L Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Capital .. .. .. .. ~ 5,232 10 0 Endowment lands— £ s d £ s d Rents charged in advance .. .. .. 61 14 8 Leased .. .. 5 105 lo' 0 ' ' Rents paid in advance .. .. .. 011 0 Unleased .. .. " ' 127 0 0 Revenue Account: Balance carried forward ..9167 r i,, ,> 1U U sundry debtors for rent .. .. .. 72 2 3 £3 '304 12 3 £5,304 12 3

Nora.—All the land is vested in the Geraldine County River Board.

R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, 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.—Cyril G. Collins, Controller and Auditor-General.

9 —B. 1 [PT. IV], SUP. TO 1939.

65

B, —1 [PT, IV], SUP, TO 1939,

LANDS AND SURVEY DEPARTMENT —continued. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOLS ACCOUNT. Receipts and Payments Account for the Year ended 31st Marc's, 1939. Receipts. £ s. d. Payments. £ s. . Balance at Ist April, 1938 : Cash in Treasury Deposit Payments to Greymouth Technical High School .. 153 9 5 Account .. .. • • • • ■ ■ 187 8 8 Payments to Hokitika High School . . . . 153 9 5 Rents ~ .. .. .. .. .. 165 16 9 Payments to Consolidated Eund under section 31, Education Reserves Act, 1928 : Administration expenses .. .. . • • • • • 16 6 2 Balance at 31st March, 1939 : Cash in Treasury Deposit Account .. .. • • • • • • 30 0 5 £353 5 5 £353 5 5 Revenue Account for the Year ended 31st March, 1939. D r , £ s. d. Gr. £ s. d. Administration expenses : Section 31, Education Re- Accrued rents .. .. .. • • • • 275 0 0 serves Act, 1928 .. .. ■ • • • 8 5 10 Remissions .. .. .. • • • • 28 16 6 Balance carried down .. .. .. . • 237 17 8 £275 0 0 £275 0 0 £ s. d. £ s- <1Balance from previous year .. .. .. 102 16 4 Balance brought down .. .. .. .. 237 17 8 Payments to Greymouth Technical School .. .. 153 9 5 Balance carried down .. .. .. • • 171 17 6 Paymonts to Hokitika High School .. .. 153 9 5 £409 15 2 £409 15 2 Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s. d. £ s. d. Land — £ s. d. £ s. d, Capital .. .. .. 5,442 10 5 Leased .. .. .. 6,156 5 0 Reserves Account: Rents diverted Unleased .. .. .. 422 13 9 a r;no n to repayment of advances from 6,578 18 9 Consolidated Fund .. .. 1,136 8 4 Sundry debtors for rent .. .. .. 45 0 10 6,578 18 9 Postponed rents .. .. .. •• 14 2 0 Departmental creditors : Administration expenses .. 17 1 Cash : Treasury Deposit Account as at 31st March, Sundry creditors: Departmental .. .. 201 3 2 1939 .. .. .. •• •• 30 0 5 Rents charged but not due .. .. •• 58 10 6 Revenue Account: Balance carried forward .. 171 17 b £6,839 19 6 £6,839 19 6 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, 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, Controller and Auditor-General.

66

B.—l [PT. IV], Sup. TO 1939.

LANDS AND SURVEY DEPARTMENT—continued. HUNTER SOLDIERS' ASSISTANCE TRUST DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. Payments. Balance in Treasury Deposit Account Expenditure under the Hunter Gift at Ist April, 1938 — £ s. d. £ s. d. for the Settlement of Discharged Cash .. .. .. .. 677 0 6 Soldiers Act, 1921— £ s. d. £ s. d. Investments .. .. .. 2,000 0 0 Section 6 (a) — 2,677 0 6 Administration expenses .. 29 12 2 Rents .. .. .. .. .. 457 17 5 Board fees .. .. .. 14 6 0 Interest on investments .. .. .. 80 0 0 43 18 8 Interest on advances — Section 6 (6) — Instalment mortgage .. .. 76 8 6 Advances on current account .. 204 9 4 Current account .. .. 28 19 7 Grants to orphans .. .. 1,016 0 0 105 8 1 1,220 9 4 Repayment of advances— Balance in Treasury Deposit Account Instalment mortgages .. .. 265 18 1 at 31st March, 1939 — Current account.. .. .. 228 6 7 Cash .. .. .. .. 550 2 8 494 4 8 Investments .. .. .. 2,000 0 0 2,550 2 8 £3,814 10 8 £3,814 10 8 Revenue Account for the Year ended 31st March, 1939. Dr. Cr. £ s. d. Expenditure under section 6 (a) of the Hunter Gift Accrued rent .. .. .. .. 665 4 6 for Settlement of Discharged Soldiers Act, Accrued interest on— £ s. d. 1921 — £ s. d. £ s. d. Current account .. .. .. 52 7 5 Administration expenses .. .. 29 12 2 Instalment account.. .. .. 61 19 11 Board fees .. .. 16 5 6 Investments .. .. .. 80 0 0 45 17 8 194 7 4 Grants to orphans under section 6 (b) of the Hunter Balance carried down.. .. .. 1,057 13 5 Gift for Settlement of Discharged Soldiers Act, 1921 1,012 0 0 Rebates .. .. .. .. .. 56011 Remissions— £ s. d. Under Land Act, 1924 .. .. 9 15 6 Under Mortgagors and Lessees Rehabilitation Act .. .. .. 793 11 2 803 6 8 £1,917 5 3 £1,917 5 3 £ s. d. £ b, d. Balance brought down .. .. .. 1,057 13 5 Balance to Reserve Account .. .. .. 1,057 13 5 £1,057 13 5 £1,057 13 5 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 17,800 0 0 Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Reserve Account .. .. .. .. 4,908 12 8 Advances on mortgages— £. s. d. Rents due but not accrued .. .. .. 173 0 0 Instalment mortgage account .. 1,185 11 10 Rents paid in advance .. .. .. 10 18 9 Current account .. .. 963 14 3 Sundry creditors: Board fees .. .. .. 1 19 0 2,149 6 1 Sundry debtors — Rent .. .. .. .. 77 14 0 Interest on current account .. 88 5 5 Interest on instalment advances .. 70 8 7 Instalments of principal.. .. 132 010 368 BHO Interest accrued but not due— On investments .. .. 9 12 10 On instalment advances.. .. 17 0 0 26 12 10 Cash in Treasury Deposit Account at 31st March, 1939 — Cash .. .. .. .. 550 2 8 Investments .. .. .. 2,000 0 0 2,550 2 8 £22,894 10 5 £22,894 10 5 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the lelative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General.

67

B.—l [FT. IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT —continued. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1939. Receipts. £ s. d. Payments. £ s. d. Balance in Treasury Deposit Account at Ist April, 1938 14 5 6 Administration expenses .. .. .. .. 2 4 4 Rents .. .. .. .. .. .. 44 610 Victoria College Council .. .. .. .. 49 6 0 Balance in Treasury Deposit Account at 31st March, 1939 7 2 0 £58 12 4 £58 12 4 Revenue Account for the Year ended 31st March, 1939. Or. £ s. d. Cr. £ s. d. Administration expenses under section 39, Victoria Balance carried down .. .. .. .. 19 13 1 College Act, 1905 .. .. .. .. 2 4 4 Adjustment on account of overcharged rent . . .. 17 8 9 £19 13 1 £19 13 1 £ s. d. £ s. d. Balance brought down .. .. .. .. 19 13 I Balance from previous year .. .. .. 231 16 1 Victoria College Council: Amount due under section 39, Balance carried forward .. .. .. .. 29 6 Victoria College Act, 1905 .. .. 42 2 6 Remissions under Mortgagors and Lessees Rehabilitation Act .. •• .. 172 10 0 £234 5 7 £234 5 7 Balance-sheet as at 31st March, 1939. 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 7 2 0 Sundry debtors for rent .. .. .. 2 10 6 Rents duo but not accrued .. .. .. 5 0 0 Cash in Treasury Deposit Account at 31st March, 1939 .. .. .. .. .. 720 Revenue Account: Balance carried forward .. 2 9 6 £2,677 2 0 £2,677 2 0 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. 1 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, Controller and Auditor-General. WAIROA HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31 st March, 1939. Receipts. £ s. d. Payments. £ s. d. Rents .. .. . • • • • • 7 6 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927.. 9 6 4 Thirds .. .. .. .. .. 59 15 6 Payment to Wairoa Harbour Board .. .. 114 5 8 £183 7 6 £183 7 6 Revenue Account for the Year ended 31st March, 1939. ]) r _ £ s. d. Gr. £ s. d. Wairoa Harbour Board .. .. . . .. 114 5 8 Balance from previous year .. .. .. 608 17 3 Thirds .. •• •• .. 59 15 6 Accrued rents .. .. .. .. 116 5 0 Administration expenses .. .. •• 9 6 4 Balance carried down .. .. .. .. 11 12 6 Remissions .. . . • • • • • • 551 0 y Rebates .. •• •• •• •• 266 £736 14 9 £736 14 9 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital .. • ■ • • • • .. 3, 100 0 0 Endowment lands .. .. .. .. 3,100 0 0 Rents charged in advance .. .. •• 11 12 6 Revenue Account: Balance carried forward .. 11 12 6 £3,111 12 6 £3,111 12 6 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, 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, Controller and Auditor-General.

68

B—l [PT. IV], SUP. to 1939.

LANDS AND SURVEY DEPARTMENT—continued. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Rents .. .. . Receipi3 - f s. d . Payments. £ s . • • *> o Wanganui Harbour Board.. .. .. .. 32 9 4 Consolidated Fund administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. 114 2 £34 3 6 £34 3 6 Revenue Account for the Year ended 31st March, 1939. Administration expenses due to Consolidated Fund £ d ' Accrued rents i d ' under section 4, Land Laws Amendment Act, 1927 114 2 " " " " .. 39 2 0 Balance carried down .. .. ~ 37 710 £39 2 0 £39 2 0 Balance from previous year 10 o '!) Balance brought down J , u\ Payment to Wanganui Harbour Board under Wanganui Balance carried down 1 ] 2 Harbour Endowment, &c., Act, 1877 .. .. 32 9 4 " " ..510 £42 9 4 £42 9 4 Balance-sheet as at 31st March, 1939. r> i Liabilities. £ s . <j. Assets e a Rentscharged in advance " !! ™\l 0 tuTdry deters for'rent " !! ]! « g'g Revenue Account: Balance carried forward .. .. 5 16 £833 4 0 £833 4 0 Ihos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. dulv'eSedl'Ltt the , Sta J® ln ® nt °* 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, Controller and Auditor-General.

69

B.—l [PT. IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT—continued. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. £ s. d. Payments. £ s. d. Balance brought forward from previous year .. 8 9 6 Consolidated Fund : Administration expenses, secBents .. •. .. • • • • 692 19 7 tion 6of the Wanganui River Trust Act, 1891 .. 317 5 Principal instalments in respect of sales .. .. 3 8 9 Wanganui River Trust under Wanganui River Trust Interest instalments in respect of sales, &c. .. 12 10 3 Act, 1891 .. .. .. .. . • 596 3 0 Interest on loans repayments under section 47, Land for Settlements Act, 1925 .. .. .. 76 8 3 Principal repayments of loans under section 47, Land for Settlements Act, 1925 .. .. .. 3 8 9 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1939 10 0 8 £717 8 1 £717 8 1 Revenue Account for the Year ended 31st March, 1939. Dr. £ S. d. Cr. £ s. d. Administration expenses due to Consolidated Fund Accrued rent .. .. .. .. . ■ 543 5 2 under section 6of the Wanganui River Trust Act, Accrued interest .. .. .. .. 12 8 9 1891.. ~ .. .. .. .. 3190 Administration expenses written back .. .. 0 5 8 Interest on loans under section 47, Land for Settlements Act, 1925 .. .. • • • • 87 18 2 Remissions of rent under Mortgagors and Lessees Rehabilitation Act, 1936 .. .. . • . • 174 5 0 Balance carried down .. .. .. .. 262 7 5 £555 19 7 £555 19 7 £ s. d. £ s. d. Balance from previous year .. .. .. 441 2 9 Balance brought down .. .. .. 262 7 5 Amount due to Wanganui River Trust under Balance carried forward .. .. .. 775 1.7 11 Wanganui River Trust Act, 1891 .. .. 597 2 7 £1,038 5 4 £1,038 5 4 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Capital .. .. .. .. •• 13,199 12 7 Endowment lands— £ s. d. £ s. d. Loan for roading, section 47, Land for Settlements Leased .. .. .. 14,620 9 2 Act, 1925— £ s. d. Unleased .. .. .. 793 10 0 Advances .. . ■ ■■ 1,942 1 7 15,4.13 19 2 Principal instalments .. .. 496 13 2 Sundry debtors lor — Interest . . • • • ■ 824 19 1 Rents.. .. .. .. 203 2 9 3,263 13 10 Sales (not yet payable) .. .. 224 8 2 Rental adjustment .. .. ■ • 146 0 0 427 10 11 Sundry creditors — Interest on sales accrued but not due .. 3 2 0 Administration expenses .. .. 011 6 Revenue Account: Balance carried forward .. 775 17 11 Rents paid in advance .. .. 11 18 9 Cash in Local Bodies' Deposit Account of Receiver Interest paid in advance .. .. 0 0 6 of Land Revenue, Wellington, at 31st March, 1939 10 0 8 Wanganui River Trust: Amount not yet paid over .. .. 8 13 6 21 4 3 £16,830 10 8 £16,630 10 8 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, 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. —Cyril G. Collins, Controller and Auditor-General.

70

B —l [PT. IV], SUP. TO 1939,

LANDS AND SURVEY DEPARTMENT—continued. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. £ s. d. Payments. Sales of land .. .. .. .. .. 188 13 0 Balance: Cash in Local Bodies' Deposit Rents and interest .. .. .. ..3107 Account of Receiver of Land Revenue, North Auckland— £ s. d. £ s. d. On account sales of land .. .. 150 10 5 On account rent and interest .. .. 67 12 1 On account administration expenses .. 11l 1 ■ 219 13 7 £219 13 £219 13 7 Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . <j. Administration expenses .. .. .. .. 2 111 Accrued rents and interest .. . . .. 25 1 2* Balance carried down .. .. .. .. 22 19 3 £ 25 12 £25 1 2 Amount due to Auckland Museum trustees of rents £ s d and interest as per section 4, Auckland Museum £ s. d. Balance from previous year .. .. .. 9 7 7 Endowment Act, 1882 .. .. .. 67 5 8 Balance brought down .. .. .. 22 19 3 Balance carried forward .. .. .. .. 34 18 10 £67 5 8 £67 5 8 Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s . d. Auckland Museum trustees— £ s. d. £ s. d. Land .. .. .. .. .. .. 489 8 3* Value of land endowed under Auek- Sundry debtors for sales of land .. .. .. 142 15 3 land Museum Endowment Act, Revenue Account .. .. .. .. 34 18 10 1882 .. .. .. 10,000 0 0 Cash in Local Bodies' Deposit Account of Receiver of Less repayments to trustees in Land Revenue, North Auckland .. .. 219 13 7 respect of sales of land .. 9,463 0 10 536 19 2 Sundry creditors — Amount due to trustees : Rents and interest .. . . .. 66 1 0 Public Account (surplus of assets) .. 282 4 8 Departmental .. .. .. 111 1 349 16 9 £886 15 II £ 886 15 u Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, 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, Controller and Auditor-General.

71

[P T . IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT —continued. NATIONAL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. £ s. d. Payments. £ s. d. Balance at Ist April, 1938 .. .. .. 145,316 2 5 Administration expenses .. .. .. 6,047 17 5 Rents and interest: National-endowment lands 124,327 1 6 Thirds, fourths, and halves .. .. .. 1,532 11 2 Transfer from State Forest Department in terms Payments to Universities of portion of nationalof section 29 (2), Forests Act, 1921-22 .. 18,712 6 6 endowment revenue residue .. .. 14,532 0 0 Land Laws Amendment Act, 1930, section 13 : Transfer to vote " Education " of portion of Interest on national-endowment trust-moneys 4,354 11 8 national-endowment revenue residue.. .. 87,189 5 8 Portion of national-endowment revenue residue applied in payment of old-age pensions .. 43,594 16 9 Balance at 31st March, 1939 .. .. .. 139,813 11 1 £292,710 2 I £292,710 2 1 Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Administration expenses .. .. .. 6,129 16 8 Accrued rents .. .. •• •• 1 23,940 14 5 Remissions— £ s. d. Accrued royalties .. .. .. •• 1,930 1 4 Under Land Act, 1924 .. 1,755 10 7 Accrued interest .. .. •• 2,528 14 7 Under Deteriorated Lands Coal rents .. .. .. •• 1,462 16 11 Act, 1925 .. •• 66 18 2 Royalty from State forests .. .. .. 14,415 15 9 Under Mortgagors and Lessees Interest on national-endowment trust-moneys .. 4,354 11 8 Rehabilitation Act, 1936 .. 18,668 13 10 r 20,491 2 7 Thirds, fourths, and halves .. . • • ■ 1 > 532 11 2 Irrecoverable rents, &c., transferred to Suspense Account .. •• •• •• •• .1,041 0 7 Rebates .. •• •• •• •• 2,523 1 3 Commission on coal rents collected .. .. 78 2 6 Balance carried down •• •• 116,836 19 11 £148,632 14 8 £148,632 14 8 £ s. d. £ s. d. Contribution for education and old-age pensions.. 139,813 11 1 Balance brought down .. •• 116,836 19 11 Balance carried down .. •• •• 36,052 7 0 Balance previous year .. •• 59,028 18 2 £175,865 18 1 £175,865 18 1

72

P>—l [PT. IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT—continued. NATIONAL ENDOWMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Land— £ s . d. £ s . d. Consolidated Fund .. 3,753,406 5 6 Leased .. .. .. 3,042,48!) 10 4 Transferred from Discharged Unleased .. .. 260,123 14 3 Soldiers Settlement Ac- Provisional State forest .. 291,278 2 3 count.. .. .. 7,159 8 1 3,593,891 6 10 Public Works Fund .. 5,074 17 5 Sales of national-endowment lands and buildings 3,765,640 11 0 under section 302 of the Land Act, 1924 .. 162,107 5 7 Reserve for anticipated losses in respect of assets Land subject to section 8, Land Laws Amendment transferred from the Discharged Soldiers Settle- Act, 1929 .. .. .. .. 8,441 10 2 ment Account .. .. .. .. 14,287 14 2 Small Farms Account: Areas subject to operaBuildings : Equity in buildings and improve- tions of Small Farms (Relief of Unemployment) ments due to outgoing lessees .. .. 328 5 9 Act, 1932-33 .. .. .. .. 6,367 3 5 Royalties (not yet payable) .. .. .. 1,092 0 0 Interests in land: Property Account leasehold Sundry creditors— £ s. d. (Discharged Soldiers Settlement Account) .. 5,419 11 5 Departmental .. .. 86 16 10 Balance of purchase price, &e., Miscellaneous .. .. 122 18 4 of improvements payable 209 15 2 by incoming lessees purAccounts paid in advance— suant' to section 8 of the Rents .. .. .. 1,459 010 Land Act, 1924— £ s. d. Interest on sales .. .. 9 1 10 Capital .. .. .. 272 13 4 Royalties .. .. 16 15 3 Instalment of principal .. 31 1 9 1,484 17 11 Instalment of interest .. 20. 6 4 Rents due but not accrued .. .. .. 45,786 8 10 Receiver of Land Revenue Overpaid rents in Suspense Account resulting Deposit Account .. 4 4 4 from capital reductions under Deteriorated 328 5 9 Lands Act, 1925 .. .. .. .. 191192 Sundry debtors for — Writings-off in Suspenso .. .. .. 487 5 3 Rents .. .. .. 54,767 1 10 Revenue Account: Balance forward .. .. 36,052 7 0 Rents, small-farms scheme 139 1 6 Coal rents .. .. 1,788 9 1 Royalties .. .. 1,918 10 11 Interest on sales of land, buildings, &c. .. .. 694 19 7 Realization Account (Discharged Soldiers Settlement Account).. .. 5,117 16 0 Departmental .. .. 219 13 0 National-endowment revenue due by State Forest Service 18,415 15 9 83,061 7 8 Improvements loading (including arrears of instalment principal) .. .. .. .. 2,273 14 8 Postponements of rent, &c.— £ s. d. Under Land Act, 1924 .. 1,778 II 3 Under Mortgagors and Lessees Rehabilitation Act, 1936 .. .. .. 798 16 3 2,577 7 6 Interest on sales of land, &c., accrued but not due 606 ,6 0 Losses in Suspense .. .. .. .. 487 5 .3 Cash: Balance, 31st March, 1939, as per— Receipts and Payments Ac- £ s. d. count .. .. 139,813 II 1 Less contribution for education and old-age pensions (undistributed) 139,813 11 1 £3,865,561 4 3 £3,865,561 4 3 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. 1 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. —Cyril G. Collins, Controller and Auditor-General.

10 —B. 1 [PT. IV], SUP, TO 1939.

73

B.—l [PT. IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT —continued. PRIMARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. Payments. £ 8. d. Balance— £ s. d. £ s. d. Payments for primary-education purposes .. 94,896 15 11 Cash in Deposit Account .. 29,729 1 6 Administration expenses .. .. .. 5,749 15 6 Investment Account .. 11,850 0 0 Maintenance and repairs .. .. .. 160 17 3 41,579 1 6 Survey costs, &c. .. .. .. .. 76 6 6 Receipts under section 30, Education Reserves Balance — £ s. d. Act, 1928: Rents, &c. .. .. .. 115,269 10 9 Cash in Deposit Account .. 15,568 910 Interest on sales of land and improvements .. 31 12 9 Investments Account .. 41,850 0 0 Sales of land and improvements under section 27, 57,418 9 10 Education Reserves Act, 1928 .. .. 182 1 3 Interest on cash and investments held by tho Public Trustee .. .. .. .. 763 17 8 Interest on investments in Public Account .. 476 1 1 £158,302 5 0 £158,302 5 0 Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. £ s. d. Administration expenses .. .. .. 5,767 15 0 Accrued rents .. .. .. .. 107,212 11 0 Maintenance, repairs, &c. .. .. .. 160 11 3 Accrued royalties .. .. .. .. 1,149 611 Survey costs, &c. .. .. .. .. 76 6 6 Accrued interest on sales of buildings and imRemiasion of rents, &c., granted— £ s. d. provements .. .. .. .. 101 9 4 By Land Boards .. .. 2,093 16 10 Interest on cash and investments held by the Under Mortgagors and Lessees Publio Trustee .. .. .. .. 773 19 10 Rehabilitation Act, 1936 .. 27,427 7 8 Interest on investments .. .. .. 728 15 11 Under Deteriorated Lands Act, Accrued interest on royalties due .. .. 75 2 9 1925 .. .. .. 3 17 6 29,525 2 0 Depreciation of buildings .. .. . ■ 64 16 8 Irrecoverable rents transferred to Suspense Account .. .. .. .. .. 88 3 9 Balance carried down .. .. .. 74,358 10 7 £110,041 5 9 £110,041 5 9 Amount due to vote " Education" under sec- £ s. d. £ s. d. tion 30 (2), Education Act, 1928 .. .. 110,046 9 2 Balance from previous year .. .. .. 41,204 8 2 Balance .. .. .. .. .. 5,818 13 0 Balance brought down .. .. .. 74,358 10 7 Adjustment: Rents credited erroneously in previous years to Greymouth and Hokitika High Schools Account .. .. .. 302 3 5 £115,865 22 £115,865 22

74

B.—l [PT. IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT—continued. PRIMARY EDUCATION ENDOWMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1939. Liabilities. £ a. d. Assets. Capital .. .. .. .. .. 2,363,153 12 3 Endowment lands— £ s. d. £ s. d. Appreciation in land-values.. .. .. 54,150 13 10 Leased .. .. .. 2,291,426 19 11 Public Works Fund: Roading (section 17, Land Unleased .. .. 67,262 12 7 Laws Amendment Act, 1927) .. .. 3,741 19 2 Land for Settlements AcRents due but not accrued .. .. .. 22,175 17 1 count: Section 6, Land Accounts paid in advance : Rents and royalties 851 6 6 Laws Amendment Act, Deteriorated lands : Suspense Account .. 24 0 0 1929 .. .. .. 177 19 I Writings-ofi in Suspense .. .. .. 77 2 9 Area subject to operations Reserve for anticipated losses in respect of of Small Farms (Relief of assets transferred from Discharged Soldiers Unemployment) Act, Settlement Account .. .. .. 267 6 4 1932-33 .. .. 120 0 0 Sundry creditors: Departmental .. .. 2,162 010 2,358,987 11 7 Amount due to vote " Education " for primary- Buildings and improvements— education purposes (balance) .. .. 15,149 13 3 Included in capital value of Revenue Account .. .. .. .. 5,818 13 0 leases .. 3,439 3 2 Less depreciation reserve 430 1 0 3,009 22 Sales: Purchase price not yet payable .. .. 2,742 14 11 On unleased land.. .. 88 10 6 5,840 7 7 Sundry debtors—Rents, &c. .. .. 19,749 2 5 Royalties .. .. 157 1 5 Principal instalments: Buildings and improvements .. 130 12 5 Interest instalments: Buildings and improvements .. .. 12 9 9 Interest on cash and investments, Public Trustee .. 18 4 2 Departmental .. .. 201 9 2 20,268 19 4 Interest and royalties accrued but not due — Interest on investments .. 309 17 7 Interest on sales of buildings and improvements .. 19 1 2 Interest on royalties .. 14 1 10 Royalties .. .. 187 17 6 530 18 1 Postponed rents— Granted by Land Board .. 1,313 13 8 Under Mortgagors and Lessees Rehabilitation Act, 1936 .. .. .. 1,277 7 1 2,591 0 9 Losses in Suspense .. .. .. .. 77 2 9 Cash and investments with Public Trustee .. 21,857 15 1 Cash in Consolidated Fund: Deposits Account — £ s. d. Cash .. .. .. 15,568 910 Investments .. .. 41,850 0 0 57,418 9 10 £2,467,572 5 0 £2,467,572 5 0 R. G. Macmorran, Under-Secretary for Lands. 6. I. Beeson, 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. —Cyril G. Collins, Controller and Auditor-General.

75

B.—l [PT. IV], SUP. to 1939.

LANDS AND SURVEY DEPARTMENT —continued. SECONDARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1939. Receipts. Payments. £ s. d. Balance in Treasury Deposit Account Administration expenses .. ... .. 594 2 5 at Ist April, 1938 — £ s. d. £ s. d. Repairs and maintenance .. .. .. 9 9 11 Cash .. .. .. 6,340 10 4 Survey costs, &c. .. .. .. .. 26 6 10 Investments .. .. 600 0 0 Payments to secondary schools .. .. 11,856 13 2 —i— 6,940 10 4 Balance in Treasury Deposit Account Rents under section 30, Education Reserves Act, at 31st March, 1939 — £ s. d. 1928 .. .. .. .. .. 12,191 2 9 Sales of land .. .. 1,612 13 8 Interest on cash held by the Public Trustee .. 27 17 2 Rents, &c. .. .. 5,084 4 3 Interest on investments .. .. .. 24 0 0 —— 6,696 17 11 £19,183 10 3 £19,183 10 3 Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Or. £ s. d. Administration expenses .. .. .. 611 8 10 Accrued rent, &c. .. .. .. .. 12,228 6 7 Repairs and maintenance .. .. .. 9 9 11 Interest on cash held by the Public Trustee .. 27 17 2 Survey costs, &c. .. .. .. .. 26 6 10 Interest on investments .. .. .. 24 6 3 Remissions of rent, &c. £ s. d. Land Act, 1924 .. . . 132 6 7 Mortgagors and Lessees Rehabilitation Act, 1936 .. .. 582 14 1 — 715 0 8 Writings-off in Suspense .. .. .. 2 18 11 Writings-back of accrued rent .. .. .. 241 3 10 Balance carried down.. .. .. .. 10,674 1 0 £12,280 10 0 £12,280 10 0 £ s. d. £ a . d. Payments to secondary schools .. .. 11,856 13 2 Balance from previous year .. .. .. 5,878 16 6 Balance carricd forward . . .. .. 4,696 4 4 Balance brought down .. .. .. 10,674 1 0 £16,552 17 6 £16,552 17 6 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 210,647 12 9 Endowment lands— £ s. d. £ s. d. Appreciation in land-values .. .. .. 51,202 14 2 Leased .. .. .. 241,027 15 6 Public Works Fund: Roading (section 17, Land Unleased .. .. .. 20,769 11 6 Laws Amendment Act, 1927) .. .. 2,235 17 11 261,797 7 0 Sundry creditors — £ s. d. Sundry debtors for rent .. .. .. 2,600 17 7 Rents .. .. .. 123 12 6 Postponed rent— Departmental .. .. 234 4 0 Land Act, 1924 .. .. 41 0 0 ■ 357 16 6 Mortgagors and Lessees Re--1 Events due but not accrued .. .. .. 2,800 15 1 habilitation Act, 1936 .. 510 0 Writings-off in Suspense .. .. .. 2 18 11. 46 10 0 Revenue Account : Balanco carried forward .. 4,696 4 4 Interest accrued but not due on investments .. 3 4 1. Losses in Suspense .. .. .. .. 218 11 Cash held by Public Trustee .. .. .. 796 4 2 Cash in Treasury Deposit Account at 31st March, 1939 — £ s. d. Sales of land .. .. 62 13 8 Rents, &c. .. .. 5,084 4 3 Investments .. .. 1,550 0 0 6,696 17 11 £271,943 19 8 £271,943 19 8 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, 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.—Cyril G. Collins, Controller and Auditor-General.

76

B.—l [PT. IV], SUP. TO 1939.

LANDS AND SURVEY DEPARTMENT—continued. Income and Expenditure Account fob the Year ended 31st March, 1939. Expenditure. Income o^loll aS Und6r 230 V,4 V'k £ d- Administrat j on expenses charged to other Depart- £ s . d. Salaries ..230,954 0 b ments and funds .. .. * 49 im 12 1 &ofTffi°ees rOW ' 11'337 11 r Miscellaneous services for other Departments " J Surveys .. .. " isioiS 3 i M M *!! LlndfedTes 868 '• •' 3'o Surplus on sales of Kthographs (estimated) " Sl4 5 nu iioaru iees .. rf,U57 8 9 Surplus on disposal of other assets 7 4 7 Maintenance— ■ £ s d 2 '° 52 8 8 Crown-grant des .. .. " " £10 0 Motors 9 781 % 9 Survey-costs transferred to Crown Lands Account 51 16 1 Office equipment '675 13 2 Revenue expenditure of previous year now capita--8U me e nt 94 2 1 Balance carried down " " 237,599 11 Typewriters .. 297 13 10 ■ 3,848 12 3 Printing and stationery .. 3,752 15 5 Telephone services .. .. 2,910 4 0 Advertising, books, &c. .. 1,594 7 4 Sundry administration costs .. 8,023 6 3 Sundry office expenses .. 1,742 11 6 Tracing-cloth and draughting requisites .. .. .. 2,602 19 2 Grants and subsidies .. .. 13,907 19 4 322,659 11 0 Depreciation of assets — Furniture, fittings, and library .. 1,666 12 4 Machinery, instruments, and general equipment .. .. 1,799 6 10 Motor-vehicles .. .. 3,053 0 7 . 6,518 19 9 Writings-ofi in Suspense .. .. .. 188 12 10 Lithographs, &c., used in office and issued free to other Departments .. .. .. 1,741 0 11 Discount on lithographs, &c. .. ~ .. 237 7 0 £331 _'j 45 11 ° £331,345 11 6 £ s. d. Balance brought down 237,599 811 Balance : Excess of expenditure over income for £ s d Interest on capital 3,211 8 5 year ended 31st March, 1939 .. 240,810 17 4 £240,810 17 4 £240,810 17 4

Note.—Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,279 12s. 9d. 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 Account relating to lands of the Crown.

Balance-sheet as at 31st Makch, 1939. Liabilities. £ s . d. Assets f i Capital Account .. .. .. .. 82,164 17 8 Furniture, fittings, and libraries .. 15 079 2 '! s °crr- .. .. sasasr S 1 ■■ »«• aassfiE- : : :: :: ««■{} Miscellaneous office fees .. 12 0 0 Debtors £ h* Miscellaneous .. .. 649 10 8 Departmental 5,657 6 8 w ... „. _ 4,071 15 5 Lithographs supplied .. ' 116 11 8 Writmgs-ofi in Suspense .. .. .. 339 10 8 Miscellaneous office fees .. 3,590 511 Treasury Adjustment Account .. .. 249,902 0 4 Miscellaneous .. .. 3,243 10 10 Administration .. .. 92 12 8 Miscellaneous services .. 95 10 7 Q , , , : 12,795 18 4 stamps on hand . . .. .. _ _ 14 5 Unexpired season tickets .. .. .. 239 5 8 Losses in Suspense .. .. , . .. 339 jq g Income and Expenditure Account: Excess of expenditure over income for year ended 31st March, 1939.. .. .. .. 240,810 17 4 £336,478 4 1 £336,478' 4 1 B. G. Macmorran, 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 [Ft. IV], and to the departmental note enfaced thereonCyril G. Collins, Controller and Audi tor-General.

77

B. —1 [PT. IV], SUP. to 1939.

MINES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Advertising, &c. .. .. •• 113 3 11 Timber royalties .. .. .. •• 56 18 1 Assistance to prospecting and roads ■ ■ • • 8,205 6 7 Rents receivable .. .. •• •• 59510 Collecting goldfields revenue, &c. •• 224 12 8 Goldfields revenue .. .. ■■ •• 18,210 11 10 Drill maintenance .. .. ■ • • • 584 310 Commission collecting goldfields revenue • • 662 9 8 Examinations .. •. • • • • 138 8 0 Territorial revenue — £ s. d. Expenses: National Check Inspector .. .. 120 11 10 Mining Act .. .. 15 7 1 Freight and cartage .. .. . ■ • ■ 10 4 2 Petroleum Act .. • • 1,962 4 0 Fuel, light, and water.. .. •• 75 18 5 1,977 11 1 Office requisites .. .. •• •• 1914 Registration and other fees .. .. ■■ 1,150 410 Postages and telegrams .. .. •• 240 17 11 Interest receivable .. .. •• •• 343 7 4 Office removal expenses .. . . • ■ 99 18 7 Hire of drills .. .. , i • • 448 13 Printing and stationery .. •• •• 391 15 2 Sale of mining equipment .. •• ■■ 710 0 Rents .. .. •• • 602 10 1 Repayment mining subsidies .. .. •• 371 7 9 Salaries .. .. .. •• 12,481 1 1 Balance carried down.. .. .. •• 26,156 11 11 Schools of Mines and libraries .. •• •• 3,589 15 2 Social amenities in mining townships .. .. 842 18 2 Subsidy on bus fares .. .. • • • • 30 4 11 Sundry expenses .. • • • • • • 20 15 6 Telephones .. .. •• •• •• 195 15 11 Travelling allowances and expenses and motor maintenance .. .. •• 1,683 10 8 Depreciation.. ■■ •• •• 1,554 8 7 Goldfields revenue : Local bodies .. ■■ 18,210 11 10 Bad debts .. .. . ■ • • • • 8 17 2 £49,444 11 6 £49,444 11 6 £ s. d. £ s- d. Balance brought down .. •• 26,156 11 11 Excess of expenditure over income .. .. 26,944 8 0 Interest on capital .. .. .. • • 787 16 1 £26,944 8 0 £26,944 8 0 GREY RESCUE STATION. Revenue Account for the Year ended 31st March, 1939. Cr. fir. £ s. d. Expenses of management — £ s. d. £ s. d. Amount of accumulated fund as at 31st March, 1938 1,950 19 7 Stores .. •• •• 217 16 11 Income of Jd. per ton levy on output for year 1938 Wages .. .. • • 31 8 6 from mines in levy area .. •• •• 1,509 10 11 Freight and cartage .. .. 10 11 8 Stores on hand at 31st March, 1939 .. .. 217 16 11 Sundry expenses .. •• 26 11 0 Job o 1 Depreciation of equipment .. • • ■ • 38 7 3 Amount of accumulated fund as at 31st March, 1939 3,353 12 1 £3,678 7 5 £3,678 7 5 COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March. 1939. fir £ s. d. Cr. £ s. d. Allocation of revenue— Rents, royalties, and fees from leases and licenses National-endowment revenue .. .. 1,462 16 11 under the Coal-mines Act, 1925 .. •• 28,640 13 Westport Harbour revenue .. .. •• 12,603 19 6 Primary Education Acoount .. • • 1,634 10 9 Secondary Education Account • • • • 749 3 0 Land for Settlements Account .. • • 54 9 11 Greymouth Harbour Board .. . • • ■ 3,240 9 8 Carried down: Territorial revenue .. .. 8,901 3 5 £28,646 13 2 £28,646 13 2 Net Revenue Account. £ s. d. £ s. d. Salaries .. .. •• •• •• 550 0 0 Brought down: Territorial revenue .. .. 8,901 3 5 Postages and telegrams .. • • • ■ 30 0 0 Commission earned on revenue collected for other Printing and stationery .. • • • ■ 80 0 0 accounts .. • ■ • • • • • • 666 8 9 Travelling allowances and expenses . . • • 86 8 3 Depreciation .. •• •• •• 148 Interest on capital . • • • • • • • 0 610 Excess of income over expenditure .. 8,819 12 5 £9,567 12 2 £9,567 12J2

Note.—The Revenue Account includos rents for period Ist July, 1938, to 30th Juno, 1939, and royalties for poriod Ist January, 1938, to 31st December, 1938.

78

B.—l [PT. IV], SUP. TO 1939.

MINES DEPARTMENT—continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s d Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 4 349 o' 0 Consolidated Fund .. .. 9,884 5 8 Buildings ~ .. .. .. .. 230 13 5 Public Works Fund .. .. 805,037 15 11 Stores and carbons .. .. .. -.1 399 2 1 814,922 1 7 Motor-cars .. .. .. .. .. '590 7 4 Grey Rescue Station accumulated fund, as per Furniture and fittings .. .. .. ~ 702 16 0 Revenue Account .. .. .. .. 3,353 12 1 Mechanical office appliances and instruments .. 343 9 5 Creditors £ s. d. Stamps, stationery, and saleable publications .. 356 18 1 Departmental .. .. 524 1 11 Drills and equipment .. .. .. .. 4,666 1 4 Sundry .. .. .. 10,431 17 3 Library and maps, exhibits, and mineral specimens 277 14 5 10,955 19 2 Mine Rescue Station— £ s. d. Reserves: Reserve for bad and doubtful debts .. 500 0 0 Plant .. .. .. 954 7 3 Writing-off, Suspense Account .. .. .. 718 2 Rescue van .. .. .. 476 7 9 Amounts held in deposit .. .. .. 4,980 7 5 Buildings .. .. .. 1,092 10 0 Treasury Adjustment Account .. .. .. 18,368 18 2 Stock on hand .. .. 217 16 11 2,741 1 11 Mortgages .. .. .. 6,243 6 8 Interest accrued and unpaid .. 1,001 9 8 7,244 16 4 Debtors — Departmental.. .. .. 426 17 6 Sundry .. .. .. 13,050 11 8 13,477 9 2 National Development Account: Development of mining .. .. 793,590 5 11 Assets in Suspense Account .. .. 7 18 2 Deposits AccountPost Office .. .. .. 15 15 0 Mining Act, 1926 .. .. 173 9 8 Receiver-General .. 1,054 15 0 Receivers of Gold Revenue .. 1,014 19 8 Local bodies .. .. .. 1,871 8 1 Fixed deposits .. .. 850 0 0 4,980 7 5 Excess of expenditure over income : Mines Department .. .. 26,944 8 0 Less excess of income over expenditure : Coal Revenue Accounts .. .. .. 8,819 12 5 18,124 15 7 £853,088 16 7 £853,088 16 7

Note.—Subsidies totalling £8,657 2s. lOd. 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, cither 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], —Cyril G. Collins, Controller and Auditor-General.

79

B.—l [PT. IV], Sttp. TO 1939.

MINING ADVANCES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d Income. £ s. d. Interest on capital .. .. .. •• 1,419 11 4 Interest on advances .. .. •• - 745 10 0 Reserve for losses .. . • • • • ■ 745 10 0 Balance: Loss .. .. £2,165 1 4 £2,165 1 4 Balance-sheet as at 31st March, 1939. Liabilities. Asset*. £ s. d. Capital Account— £ s. d. £ s. d. Advances .. . . . . - H.QIO 0 0 Loans at 3 per cent. . . .. 2,510 0 0 Sundry debtors .. .. •• 6,610 9 0 Loans at 3i per cent, .. .. 23,544 14 11 Treasury Adjustment Account .. .. 22,009 3 7 Loans at 4 per cent. .. .. 13,005 0 0 Excess of expenditure over income .. .. 1,419 11 4 39,059 14 11 Reserve for losses •• •• 5,889 9 0 £44,949 3 11 £44,949 3 11 A. Tyndall, Under-Secretary. C. H. Benney, Accountant. I hereby certify that the Income and Exenditure 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 B. 1 [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General. MISCELLANEOUS ADVANCES FROM CONSOLIDATED FUND. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Excess of income over expenditure .. .. 16,852 8 4 Interest on advances .. .. •• •• . • Surplus from Waitangi Land Settlement Association 58 16 8 £16,852 8 4 £16,852 Bjl ' Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Advances from Consolidated Fund .. ..663,449 0 1 Advances to— lr A„ a 1 Writings-off in Suspense 2,583 14 4 Land-settlement associations.. 159,838 3 7 Treasury Adjustment Account 23,834 10 0 State lorest Account .. 87,405 3 4 Excess of income over expenditure .. .. 16,852 8 4 Electric Supply Account .. .2,000 0 0 Rural Intermediate Credit Board .. . ■ . ■ 400,850 0 0 Agricultural associations .. 2,253 10 9 Sundry .. .• ■ • 1,102 2 5 663,449 0 1 Miscellaneous deposits .. .. • • 9 9 2 Interest due, unpaid, or accrued .. .. 40,677 9 2 Assets in Suspense Account .. .. 2,583 14 4 £706,719 12 9 £706 ' 719 12 9

Note. Some loss of interest and principal is anticipated in respect of advances to land-settlement finance associations.

A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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.—Cyril G. Collins, Controller and Auditor-General.

80

B.—l [PT. IV], SUP. TO 1939.

NATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. Administration expenses — £ s. d. £ s. d. Departmental receipts: Native Land Court and £ s. d. Salaries and allowances .. 96,228 5 7 Maori Land Board fees .. .. .. 5,770 4 8 Travelling expenses and allow- Administration receipts— £ s. d. ances .. .. .. 14,385 8 8 Native Trustee .. .. 12,200 0 0 Advertising, books, and news- ' Maori Land Boards .. .. 10,073 3 5 papers .. .. .. 121 5 2 22,273 3 5 Agent's commission .. .. 10 0 0 Other receipts .. .. .. .. 19 13 8 Audit fee .. .. 250 0 0 Balance carried down, being excess of expenditure Expenses, Board of Native Affairs 120 12 0 over income .. .. .. .. 128,288 8 3 Expenses of consolidation of Native lands .. .. 1,903 13 9 Freight and cartage .. .. 297 4 6 Fuel, light, and cleaning .. 581 16 8 Law-costs .. .. .. 228 11 7 Maintenance of furniture, equipment, and motor-vehicles .. 3,013 15 8 Postages and telegrams .. 4,411 14 10 Printing and stationery .. 4,189 12 5 Public Service Superannuation Fund : Native Trustee's contribution .. .. .. 86 19 2 Rent .. .. .. 2,123 4 5 Services of Lands and Survey Department .. .. 250 0 0 Services of Post and Telegraph Department .. .. 1,026 0 3 Miscellaneous expenses .. 14 13 10 Depreciation. . .. .. 922 4 9 Furniture and equipment written off .. .. .. 126 8 9 130,291 12 0 Expenses of other servicos— Compensation to Natives for Taranaki lands .. .. 5,000 0 0 Destruction of rabbits on Native lands .. .. 1,254 6 2 Eradication of noxious weeds .. 5,000 0 0 Maori Purposes Fund Board, expenses of .. .. 600 0 0 Recoupment to Public Works Fund: Survey liens written off (on account) .. .. 2,000 0 0 Water-supplies for Natives .. 50 0 0 Compassionate allowance: P. Barry .. .. .. 350 0 0 Ngaruawahia celebrations : Hire charge and freight on marquees .. .. .. 247 19 9 Replacement of Ahuwhenua Trophy .. .. .. 95 5 0 14,597 10 11 Expenditure under special Act of the Legislature : Native Purposes Act, 1931, section 51 (Arawa Lakes Claim) .. .. .. •• 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 .. .. 404- 9 4 Contribution towards cost of Maori war canoes .. .. 61 6 2 Water-supplies and sanitation .. 145 7 6 Native hostels, expenses of .. 59 911 Grant towards cost of rest-room, Pukekohe .. . . .. 116 14 10 Hawlce's Bay flood relief .. 928 5 8 Miscellaneous .. •• 146 13 8 5,462 7 1 £156,351 10 0 £156,351 10 0 £ s. d. £ s. d. Balance brought down .. •• •• 128,288 8 3 Balance .. .. .. 128,897 0 3 Interest on capital .. . - - ■ 608 12 0 £128,897 0 3 £128,897 0 3

11 —B. 1 [PT. IV], SUP. to 1939.

81

B.—l [PT. IV], SUP. TO 1939.

NATIVE DEPARTMENT —continued. Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Consolidated Fund .. 15,440 1 5 Land .. .. .. .. • ■ 6,765 0 0 Sundry creditors — £ s. d. £ s. d. Departmental.. .. .. 1,188 16 2 Buildings .. .. .. 3,477 3 7 Miscellaneous .. 1,512 17 2 Less reserve: Unemployment —— 2,701 13 4 subsidies .. .. .. 2 5 0 Amounts held on deposit.. .. .. 286 19 6 —■ 3,474 18 7 Writings-off in Suspense .. .. 41 8 9 Furniture and fittings .. .. .. 2,217 3 0 Treasury Adjustment Account .. .. 145,714 8 9 Office appliances and purvey equipment, .. 831 9 8 Motor-vehicles .. .. .. . • 2,150 14 2 Equipment for Maori gatherings .. . . 0 16 0 Sundry debtors — £ s. d. Departmental .. .. 196 6 8 Sundry .. .. .. 18,657 6 3 18,853 12 11 Stationery on hand .. .. . . 437 10 6 Stamps on hand .. .. .. 227 18 5 Deposits Account .. .. . • 286 19 6 [ Losses in Suspense .. .. .. 41 8 9 Excess of expenditure over income .. 128,897 0 3 £164,184 11 9 £164,184 11 9 0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General.

82

ll—l [PT. IV], SUP. TO 1939.

MAORI PURPOSES FUND BOARD. Receipts and Payments Account for the Year ended 31st March, 1939. Receipts. Payments. Balance as at Ist April, 1938 — £ s. d. £ s. d. Administration expenses— Native Trust Office.. .. 58,219 8 5 Maori purposes section— £ s. d. £ s d Waiariki Board's imprest .. 4 8 3 Salaries .. .. 100 5 7 Secretary's imprest .. 0 3 0 Audit fee .. .. . 21 0 0 i 58,223 19 8 Commission .. .. .. GO 0 0 Grant from Consolidated Fund— Printing and stationery .. 10 1 6 Administration expenses .. 500 0 0 Rent . . .. .. 104 0 0 Equipment and materials .. 100 0 0 Sundry expenses .. .. 611 0 600 0 0 301 is 1 Sale of Board's publications .. .. .. 34 9 7 School of Maori Arts and CraftsAmount received in error (see contra) .. .. 27 18 9 Insurance .. .. 7 511 Rent from cottages : Rotorua . . .. .. 52 5 0 Travelling-expenses: Carvers .. 77 8 6 Miscellaneous refunds.. .. .. .. 0 6 1 84 14 5 Native Trust Office : Interest at 3 per cent, to 31st Refund of amount received in error (see contra) .. 27 18 9 March, 1939 .. .. .. .. 1,723 9 7 Purchase of assets — Photographs of carvings .. .. 15 0 Ten sacks pingaos (recoverable) .. 60 0 0 61 5 0 | Grants from Carnegie Corporation Fund— 1 Hinerupe Meeting-house, Te Araroa 25 0 0 Rongomaitapia Dining-hall, To Aroha 25 0 0 Taihoa Hall, Wairoa .. .. 100 0 0 150 0 0 Miscellaneous grants— Educational: Free-place scholarships 500 0 0 Subsidized salary and expenses of medical assistance to Natives .. 342 1 8 Half-salary, Te Puea Herangi 104 6 7 Polynesian Society .. .. 250 0 0 Sundries .. .. .. 3 5 0 1,199 13 3 Cash balance as at 31st March, 1939 : Native Trust Office .. .. .. .. .. 58,836 19 2 £60,662 8 8 £60,662 8 8 Income and Expendituke Account for the Year ended 31st March, 1939. . . Expenditure. Income. £ s. d. Administration expenses— £ s. d. £ s. d. Native Trust Office : Interest at 3 per cent, per annum Audit fee .. .. .. 21 0 0 to 31st March, 1939 .. .. .. .. 1,723 9 7 Commission .. .. .. 63 2 0 Grant from Consolidated Fund .. .. .. 600 0 0 Depreciation .. .. .. 162 12 6 Sales of publications: Net .. .. .. 4 0 1 Insurance .. .. .. 710 10 Balance: Excess of expenditure over income transPrinting and stationery .. . . 0 9 0 ferred to Accumulated Fund . . .. 65 0 6 Rent: Net .. .. . . 100 19 1 Salary .. .. .. . . 100 0 0 Sundry expenses .. .. .. 10 5 0 Travelling-expenses .. . . 77 8 6 Water charges .. .. .. 6 0 0 549 6 11 Grants— Educational— Free-place scholarship .. .. 500 0 0 Interest on outstanding grants .. 643 10 0 1,143 10 0 Health services .. .. .. 342 1 8 Miscellaneous .. .. .. 357 11 7 1,843 3 3 £2,392 10 2 £2,392 10 2

83

B.—l [! >r r. IV], SUP. TO 1939.

MAORI PURPOSES FUND BOARD—continued. Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s . d. Sundry creditors .. .. .. .. 1,039 8 7 Cash with Native Trustee .. .. .. 58,836 19 2 Writings-off in Suspense : Sundry assets .. 57 10 4 Sundry debtors, including payments in advance 48 17 6 Unpaid school grants .. .. .. 14,300 0 0 Stock of publications .. .. .. 2,435 0 1 Special funds— £ s. d. Bulk stock of pingaos held for resale.. .. 60 0 0 Katikati Carved Meeting-house 38 0 0 £ s. d. £ s. d. Ruatoki Carved Meeting-house .. 41 0 0 Miscellaneous assets .. 131 8 (i Waitangi Carved Meeting-house .. 473 0 0 Plus additions and transfers Ngati-Kahungunu Trust .. 10 0 0 for year .. .. 13 16 11 " Western Samoa" grant .. 164 15 6 14.5 g 5 Carnegie Corporation grant for Office furniture .. .. .. 158 7 4 Maori arts and crafts .. ~ 828 5 0 Mechanical office appliances .. 154 7 6 — 1,555 0 6 Accumulated funds as at Ist April, 45$ q 3 1938 .. .. .. 46,555 10 9 Less depreciation .. .. 123 10 9 Plus assets, previously written off, 334 y y recovered .. *.. .. 2 4 9 : Library . . .. . . .. 258 6 0 Plus transfers .. .. .. 3 7 0 46,557 15 6 261 13 0 Less— Maori Arts and Crafts School, Exccss expenditure £ s. d. Rotorua— £ s. d. over income .. 65 0 6 Cottages .. . . 412 11 8 Assets written off Less depreciation .. 15 15 10 as unaccounted 0 8 5 390 jg jq Timber granted or Workshop .. .. 317 1 3 unaccounted Less depreciation .. 1111 9 prior to 1936-37 176 0 10 305 y y 241 9 9 Workshop equipment and — 46,316 5 9 tools.. .. .. 18 2 3 Miscellaneous assets .. 5 0 0 Plus assets recovered .. 2 4 9 Office and workshop fittings 21 5 11 Office furniture and equipment .. .. 16 10 10 Photographic equipment .. 6 9 2 69 12 11 Less transfers to losses in Suspense, and to Wellington assets .. 6 14 10 62 18 1 Less depreciation .. 11 14 2 ] 51 3 11 Stock of timber .. 217 12 0 Less disposals.. .. 109 9 0 108 3 0 Issues ex stock for meetinghouses .. .. 548 4 2 Less disposals to sundry meeting-houses written off .. .. 176 0 10 372 3 4 Losses in Suspense : Sundry assets .. 57 10 4 1,291 5 11 £63,268 5 2 £63,268 5 2 0. N. Campbell, Native Trustee and Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Receipts and Payments 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.—Cykil G. Collins, Controller and Auditor-General.

84

B.—l [PT. IV], SUP. TO 1939.

NATIVE-LAND-DEVELOPMENT SCHEMES. Interest Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. Interest on loan capital .. .. .. 56,132 9 7 Interest on amounts expended on development £ s. d. Interest on advances from Consolidated Fund schemes and advances to units .. .. 70,341 0 0 under section 8, Finance Act, 1929 .. .. 200 0 0 Interest on advances under section 340, Native Balance transferred to Revenue Account .. 17,132 14 6 Land Act, 1931 (Maori Land Boards) .. .. 222 13 9 Interest on advances under section 521, Native Land Act, 1931 (Native Trustee) .. .. 2,498 3 6 Interest on advances under section 48, Native Land Amendment Act, 1936 (Native settlers) .. 385 0 5 Interest on Oturei mortgage . . .. 18 6 5 £73,465 4 I { £73,465 4 1 i ~ Revenue Account for the Year ended 31st March, 1939. D r - Cr. £ s. d. Depreciation—- £ s. d. £ s. d. Balance transferred from Interest Account .. 17,132 14 6 Departmental motor-vehicles .. 295 3 11 Departmental surveyors' equipment .. 18 II 4 — 313 15 3 Balance transferred to Net Revenue Account .. 16,818 19 3 £17,132 14 6 ! £17,132 14 6 . . j .. Net Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . d. Balance, Ist April, 1938 .. .. .. 9,210 6 2 Balance transferred from Revenue Account .. 16,818 19 3 Tree-nursery lease expired .. .. .. 2,17123 Administration charge on a developed property Balance, 31st March, 1939 .. .. . . 6,068 17 4 I handed back to owners . . .. .. 600 0 0 | Adjustment on account of previous years .. 31 6 6 £17,450 5 9 I £17,450 5 9 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Loan capital: Public Works Fund .. 1,636,798 15 8 Native-land development— £ s. d. £ s. d. Liability to Consolidated Fund— Settlement expenditure, inAdvance under seotion 8, eluding interest .. 1,645,489 12 0 Finance Act, 1929: Prin- £ s. d. Advances under section 48, cipal .. .. .. 5,000 0 0 Native Land Amendment Interest on loan capital .. 69,438 16 4 Act, 1936 .. .. 8,153 7 6 — 74,438 16 4 Interest accrued .. .. 69 19 10 Sundry creditors— 1,653,712 19 4 Departmental .. .. 12,543 9 7 Advances— Miscellaneous .. .. 39,365 8 9 Native Trustee, under section 51,908 18 4 521, Native Land Act, 1931 57,561 3 8 Writings-off in Suspense .. .. 3,342 4 6 Interest accrued .. .. 1,223 3 6 Net Revenue Account— 58,784 7 2 Excess income over expenditure, Maori Land Boards, under 1938—39, £16,818 19s. 3d.; section 340, Native Land administration charge, de- Act, 1931 .. .. 5,370 15 10 veloped property, £600; Interest accrued .. .. 75 4 5 adjustment on account of 5,446 0 3 previous years, £31 6s. 6d. 17,450 5 9 Oturei Block .. .. 590 19 1 Less balance, Ist April, 1938, Interest due and accrued .. 14 13 7 £9,210 6s. 2d. ; treenursery, 005 12 8 lease of which expired, Departmental motor-vehicles 256 10 0 £2,171 2s. 3d. .. .. 11,381 8 5 Surveyors'equipment .. 229 0 4 6,068 17 4 485 10 4 Sundry debtors— Departmental .. .. 228 0 0 Miscellaneous .. .. 22,100 17 9 Maori Employment Grant Account .. . . 24,962 5 8 Advances to Maori Land Boards (instalments principal, £1,740 9s. Id. ; interest, £1,149 ss. 5d.) .. 2,889 14 6 50,180 17 11 Losses in Suspense .. .. .. .. 3,342 4 6 £1,772,557 12 2 £1,772,557 12~2

Note.—As from Ist April, 1030, administration expenses have been charged to the Consolidated Fund and are not included in the above account.

0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., 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, expenditure from the Public Works Fund on Native-land-development areas incurred prior to the assumption of control by the Native Department and included in the Crown Lands Balance-sheet should be reflected in the accounts of the Native-land-development schemes.—Cyril G. Collins, Controller and Auditor-General.

85

13. —1 [PT. IV], SUP. TO 1939.

NATIVE TRUSTEE. Interest Account for the Year ended 31st March, 1939. Dr. Cr. £ s. d. Interest allocated to amount held Interest on mortgage and other investments .. 28,467 11 7 under — £ s. d. £ s. d. Native Land Act, 1931, Part 111 . • 4,641 5 5 Native Land Act, 1931, Part X .. 2,034 4 2 Native Land Act, 1931, Miscellaneous .■ . • • • 106 3 7 Native Trustee Act, 1930 .. 498 7 0 Native Purposes Act, 1931 •• 1,815 13 1 West Coast Settlement Reserves Act, 1892 .. .. 18118 1 Miscellaneous Funds .. .. 1,781 6 0 11,058 17 4 Interest on advances under — Native Land Act, 1931, section 521 2,498 3 6 Post Office loan • • • • 852 3 4 3,350 6 10 Surplus carried to Revenue Account .. 14,058 7 5 £28,467 11 7 £28,467 11 7 Revenue Account for the Year ended 31st March, 1939. Dr. Cr. £ s. d. Administration expenses: Contribution to Consoli- Balance from Interest Account.. .. .. 14,058 < o dated Fund of amount fixed to cover the Native Commission .. • • • • ■ • ■ • 4, 905 4 4 Trustee's proportion of salaries and working- £ s. d. Fees .. .. .. ■■ •• 571 expenses .. .• •• •• .. 12,200 0 0 Net working loss on properties acquired under mortgage .. . . ■ • • • • • '54 5 4 Net surplus carried to Appropriation Account .. 6,580 19 4 £19,535 4 8 £19,535 4 8 Appropriation Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Adjustment of interest for previous years .. 478 8 1 Balance .. .. .. .. •• 6,234 5 2 Balance •• •• •• 12,336 16 5 Net surplus from Revenue Account .. .. 6,580 19 4 £12,815 4 6 £12,815 4 6 Balance-sheet as at 31st March, 1939. Liabilities. Assets. Amounts held under— £ s. d. Mortgages and other investments Native Reserves Act, 1882 60,514 5 7 (book value)— £ s.d £ s. d. West Coast Settlement Reserves Act, 1892 .. 49,697 12 0 Local-body securities .. .. 5,100 0 0 Native Land Act, 1931, Part X .. •• 68,292 17 7 Mortgages, including special inNative Land Act, 1931— £ S. d. vestments .. ..421,811 9 9 Maori Land Board Funds ..153,650 10 2 | Properties acquired under mortSpecial investments .. 450 0 0 gage .. •• •• 14,988 12 / Miscellaneous .. 6,770 5 11 — - ~ 160,870 16 1 441,900 2 4 Native Trustee Act, 1930 . . .. 16,048 6 3 Less assignment to Post Office 21,304 7 0 Native Pnrnoses Act 1931 . . 61,806 9 4 420,595 15 4 Miscellaneous funds ' 8.642 4 11 Loans Native Housing (Special) .. .. 33,685 910 HnnsinD- Fund rSiieciaL ■■ •• 102,489 18 2 Interest and rent due and accrued .. .. 19,614 19 10 Sundry creditors ■■ •• •• 11 17 10 Advances (on overdraft) to estates and accounts.. 167,700 3 1 Native Land Act, 1931, section 521- £ s.d. Sundry debtors .. .. .. .. 2,020 11 6 Advances under .. .. 60,000 0 0 Fixed deposit, National Bank of New Zealand .. 50,000 0 0 Less repayments .. •• 2,438 16 4 Balances £ s. d. — 57,561 3 8 At bank .. .. 7,531 17 1 Interest accrued on loans .. .. 1,667 0 3 Cash in hand 65 10 7 Writings-ofi in Suspense •• •• 9,247 14 3 Cash at branches .. .. 7,056 14 11 £ s. d. 14,654 2 7 Reserve against unpaid interest .. 3,813 1 0 Losses in Suspense .. .. .. 9,247 14 3 Special reserve against claims .. 215 18 4 Assurance and Reserve Fund .. 98,111 6 0 Investment Fluctuation Account 5,191 8 9 Profit and Loss Appropriation Account .. •• •• 12,336 16 5 119,668 10 6 £717,518 16 5 £717,518 16 5 0. N. Campbell, Native Trustee. M. J. Lawless, A.R.A.N.Z., Accountant. 1 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.—Cyril G. Collins, Controller and AuditorGeneral.

86

B — 1 [PT. IV], SUP. to 1939.

NAVY DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s . d. Income. £ a. d. salaries, pay, and allowances .. . . . . 291,858 011 Territorial revenue . . 3 0 0 Fleet Air Arm . . .. .. .. 15,81113 0 Forfeited deferred pay 1,910 0 3 mj • and victualling .. .. .. 61,723 75 Purchase of discharges .. .. .. 89 0 0 Medical services .. .. .. . . 2,995 7 5 Rents of buildings . . . . .. . . 546 4 7 Auckland Harbour Board : Dockyard expansion 7,627 0 0 Marine Department: re H.M.S. " Endeavour ". . 17 569 19 2 Repairs .. .. .. .. .. 58,340 18 7 Completion of Naval Base .. .. .. 397 14 1 •• •• 6,753 11 4 Completion of Naval Armament Depot.. .. 75 8 4 Electricity.. .. .. .. .. 7,005 811 Balance .. .. .. . 643 972 16 5 Oil-fuel expenses .. .. .. .. 26,866 15 7 Naval stores .. .. .. .. 15,936 13 8 Armament stores .. .. .. .. 32,878 5 5 Works at Base .. .. .. .. 12,535 8 2 Royal Naval Volunteer Reserve .. .. 13,573 16 4 Printing and stationery .. .. .. 2,815 12 8 Freight .. .. .. .. .. 18,203 5 2\ Office fittings .. .. .. .. 45 18 7 Postages .. .. .. .. .. 2,677 18 1 I Passages .. .. .. .. .. 15,342 18 2 Fees for training courses in England and Australia 6,754 9 8j Miscellaneous effective services .. .. 3,992 3 2 Miscellaneous non-effective services .. .. 1,792 14 lj Deferred pay .. .. .. .. 45,992 8 7! Rental assessment .. .. . . .. 397 0 0 1 Depreciation .. .. .. .. 12,643 711 £664,564 2 10 j £664,564 2 10 £ s. d. | £ s. d. Balance brought down .. .. .. 643,972 16 5 i Recoveries on account of expenditure of previous Interest on capital .. .. .. .. 25,160 3 3 years .. .. .. .. .. 517 5 9 j Balance .. .. .. .. 668,615 13 11 £669,132 19 8 £669,132 19 8 Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s d £ s. d. £ s. d. Land .. .. . . .. ~ 58 471 jg § Capital Account .. .. 704,487 4 3 Buildings .. .. .. .. 339*450 18 2 Unemployment Fund: Contribu- Plant and fittings .. .. .. .. 100 930 3 2 ti°n •• 9,281 13 4 Stores on hand .. .. .. .. 205,634 9 3 713,768 17 7 Departmental debtors .. .. .. 620 15 8 Sundry creditors— Deposits Account— £ s d Departmental .. 1,077 7 5 j Radiograms .. .. 197 18 9 Sundry .. .. .. 11,004 15 1 , Remittances .. .. 1,995 311 12,082 2 6 Deferred pay .. .. 96,095 19 3 Amounts held on deposit— gg ogg | | j Radiograms .. .. 197 18 9 Assets in Suspense .. .. L 325 18 0 Remittances .. .. 1,995 311 Excess of expenditure over income .. . . 665'6)5 13 11 Deferred pay .. .. 96,095 19 3 98,289 1 11 Writings-off, Suspense Account .. 1,325 18 0 Treasury Adjustment Account .. .. 647,872 13 9 £1,473,338 13 9 £1,473,338 13 9 H. R. Sleeman, Assistant Naval Secretary. R. W. Kemp, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Ft. IV].— Cyril G. Collins, Controller and Auditor-General.

87

B. —1 [PT. IV], SUP. TO 1939.

PENSIONS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 19.39. Expenditure. Income. £ s. d. Military and naval pensions— Credits from 1937-38 outstanding .. •• 4,9 113 7 Great War £ s. d. £ s. d. Credit from fees for certificates of age .. 7 5 8 'Disability .. •• 1,730,304 8 2 Commission for paying Imperial pensions .. 3,423 14 1 Veterans'allowances .. 158,440 14 1 Recoveries from pensions paid to retired officers Defence and Naval Forces 2,676 16 I on account of Post and Telegraph Department 106 13 o South African War : Mem- Recoveries from other Governments on account bers and dependants .. 2,02111 0 of payments made— £ s. d Military (Maori War) .. 1,445 9 9 Canadian Government .. 7b 9JO Compassionate grant in lieu Commonwealth Govern- _ . OK „ „ of war pension .. 100 0 0 T ment " 2 »'?«o 9 Imperial Government .. 3,163 la z 1.894,988 19 1 Deposits Account: Imperial Pensions •• 158,523 16 7 Civil pensions and allowances — Union of South Africa .. 3 3 0 Old-age .. ..3,832,640 11 0 Federated Malay States .. 010 b Invalidity .. •• 801,288 12 8 >' Widows' .. 524,251 6 8 Excess of expenditure over Miners' .. .. •• 94,260 19 10 income .. •• •• •• •• ',448, by/ z o Family allowances •• 91,136 19 11 5,343,578 10 1 Sundry pensions, annuities, &c. — Special annuities 6,165 12 3 Annuity— Miss Fraser .. • ■ 162 10 0 Lady Salmond . • 216 13 4 Police pensions .. 1,910 5 4 Pensions under Civil Service Act, 1908 .. 3,248 17 7 Pensions under Judicature Act, 1908 •• •• 1,851 17 0 Pensions to retired postal officers . • • • 106 13 5 13,662 8 11 7,252,229 18 1 Administration charges — Advertising • • • • 13 9 4 Fuel, light, power, and water 674 16 2 Repairs to office equipment 97 0 11 Salaries • • • • 68,523 1 11 Overtime .. 1,255 19 3 Post Office services 28,122 16 0 Postage and telegrams •• 4,697 10 6 Printing and stationery 4,433 10 11 Rent of offices •• 3,368 18 3 Telephone services • • 501 1 7 Transfer and removal expenses (departmental officers) • ■ • • 33 14 9 Travelling allowances and expenses (departmental officers) •• 1,277 10 9 War Pensions Appeal Board expenses • • • • 4, 334 8 11 Depreciation on furniture, 394 9 6 Office cleaning •• •• 50 19 4 Expenses in connection with removal of officers • • 4 111 Sundries '• '■ 76 17 4 117,860 74 | Other charges — Clothing allowances .. • • ■ • 18 Life-insurance loadings : Exsoldiers ... •• •• •• „ „ Medical fees •• •• •• •• 13,101 9 8 Medical treatment — Ex-members of Now ZeaIa n d Expeditionary £ s. d. IWs .. 65,91112 10 South African War veterans . • • • 7 14 6 New Zealand Defence and Naval Forces .. 66,027 15 I Rail concessions to disabled ex-soldiers • • ? Grant to Soldiers Civil Re-establishment League 2,000 0 0 Travelling-expenses (pensioners) .. •• 2,248 lo 9 I Advances on account of other Governments — £ a ' Canadian Government .. 76 9 10 Commonwealth Government •• •• 25,435 9 8 Imperial Government .. 3,163 19 - Deposits Account: Imperial Pensions .. 158,523 16 7 Union of South Africa .. 3 3 0 Federated Malay States .. 0 10 6 £7,644,359 17 6 £7,644,359 17 6 £ s d £ s. d. Balance brought down 7,448,697 2 0 Balance after charging interest .. ..7,448,893 0 6 Interest on capital . . • • • • • • » — £7,448,893 0 6 £7,448,893 0 B Percentage of cost of administration to total expenditure, 1-53.

88

B.—l [PT. IV], SUP. TO 1939.

PENSIONS DEPARTMENT—continued. Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets Capitai 5,644 3 3 ' £ s. d. £ s. d. Creditors— Furniture and fittings .. 4,816 15 0 Departmenta l .. .. .. .. 5,353 7 3 Mechanica l appliances .. 931 11 11 Sundry .. .. .. .. .. 6,449 2 8 5 748 6 11 Pensions due but unpaid .. .. .. 47,581 18 5 Medical stores on hand .. .. .. *313 17 1 Writings-off in Suspense .. .. .. 61 19 5 Stamps on hand .. .. .. .. 120 6 9 Deposits: Imperial pensions .. .. 23,855 13 3 Stationery on hand.. .. .. .. 455 19 7 Imperial pensions not cleared .. .. 60,125 19 9 Pensions prepaid .. .. .. .. 495 18 5 Treasury Adjustment Account .. .. 7,426,120 12 7 Payments in advance: Insurance loadings .. 71 14 9 Writings-off in Suspense .. .. .. 61 19 5 Preliminary expenditure : Social Security Department .. .. .. .. 15,965 6 3 Sundry debtors— Departmental— Post and Telegraph Department (special annuities) .. .. .. .. 915 4 Advances on account of other Governments (Finance Act, 1930, No. 2, section 7)— £ s. d. Canadian Government .. 110 16 5 Commonwealth Government.. .. .. 14,756 4 1 Imperial Government .. 2,021 7 10 Union of South Africa .. 3 3 0 Federated Maiay States .. 010 6 16,892 1 10 Cash in Imperiai Pensions Deposit Account .. 86,164 9 9 Excess of expenditure over income .. .. 7,448,893 0 6 £7,575,192 16 7 £7,575,192 16 7 I H. Digby Smith, Director. 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, Controller and Auditor-General.

12 —B. 1 [PT. IV], SUP. TO 1939.

89

B.—l [PT. IV], SUP. TO 1939.

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account tor the Year ended 31st March, 1939. Expenditure.. £ s. d. Income.. £ s. d. Salaries .. .. .. .. .. 10,641 16 0 Balance carried down.. .. .. .. 26,008 7 5 Advertising, publications, &c. .. .. .. 161 10 3 League of Nations : New Zealand's expenses .. 13,111 14 7 Pacific Defence Conference .. .. .. 70 9 1 Postages and telegrams .. .. .. 22 17 7 Printing and stationery .. .. . . 538 16 8 Rent of offices .. .. .. .. 712 0 0 Sundries .. .. .. .. .. 34 3 4 Telephone services .. .. .. .. 374 16 10 Travelling allowances and expenses .. .. 90 0 7 Depreciation— £ s. d. Furniture and fittings .. 191 14 4 Mechanical appliances .. 22 16 11 Library .. .. .. 35 11 3 — 250 2 6 £26,008 7 5 , £26,008 7 5 £ s. d. £ s. d. Balance brought down .. .. .. 26,008 7 5 Excess of expenditure over income .. .. 26,063 10 9 Interest on capital .. .. .. .. 55 3 4 £26,063 10 9 £26,063 10 9 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Consolidated Fund .. .. 1,326 14 8 Furniture and fittings.. .. .. .. 778 18 11 Creditors — £ s. d. Mechanical appliances .. .. .. 227 14 6 Departmental .. .. 69 3 5 Library .. .. .. .. .. 320 1 3 Sundry .. .. .. 186 1 6 Excess of expenditure over income .. .. 26,063 10 9 255 4 11 Treasury Adjustment Account .. 25,808 5 10 £27,390 5 5 £27,390 5 5 '* + ——————— C. A. Berendsen, Permanent Head. J. R. Deal, 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, Controller and Auditor-General.

90

B. —l [PT. IV], SUP. TO 1939.

PUBLIC DEBT REDEMPTION FUND. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. • £ s. d. Excess of income over expenditure (being amount Interest on Public Debt Redemption Fund— available to offset expenditure from Ordinary Public Trust Office .. .. .. 287,246 14 0 Revenue Account on debt redemption in terms Investment in State Advances Corporation of section 12 of the Repayment of the Public Account .. .. .. .. 109,687 10 0 Debt Act, 1925) .. .. .. .. 396,934 4 0 £396,934 4 0 £396,934 4 0 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Public Debt Redemption Fund : Capital .. 11,216,688 11 2 Investments— Excess of income over expenditure .. .. 396,934 4 0 Public Trust Office .. .. .. 7,966,688 11 2 State Advances Corporation .. .. 3,250,000 0 0 Interest accrued—• Public Trust Office .. .. .. 6,341 13 1 Investment in State Advances Corporation Account .. .. .. . . 17,127 10 9 Interest due and unpaid : Public Trust Office 52,541 5 3 Treasury Adjustment Account .. .. 320,923 14 11 £11,613,622 15 2 £11,613,622 15 2 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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.—Cyril G. Collins, Controller and Auditor-General.

RESERVE FUND ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Excess of income over expenditure .. .. 41,016 910 Interest on investments .. .. .. 40,753 18 7 Interest on loans (section 38 (a), Hawke's Bay Earthquake Act, 1931) .. .. .. .. 262 11 3 £41,016 9 10 £41,016 9 10 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Capital, Ist April, 1938 .. .. .. 2,000,000 0 0 Investment Account— £ s . d. Nominal Value. Add amount of interest capitalized in respect £ s. d. of loan granted under section 38 (a) of the 335,670 19 8 British Conversion Loan, Hawke's Bay Earthquake Act, 1931 .. 30 1 1 1944-64.. .. .. 342,136 18 3 31,551 9 0 Imperial War Loan.. .. 33,760 2 7 2,000,030 1 1 Less— £ s. d. 367,222 8 8 375,897 010 Administration expenses (section New Zealand Government Stock, 1958 .. 865,000 0 0 39, Hawke's Bay Earthquake Interest accrued on investments .. .. 14,853 3 8 Act, 1931) .. .. 14 10 7 Loans under Hawke's Bay Earthquake Act, Grants under section 38 (a), 1931—Hawke's Bay Earthquake Act, Section 38 (a), (private in- £ s. d. 1931 .. .. 31 15 0 dividuals) .. .. 579,123 1 3 Losses written off on loans under Section 38 (6), (local authorisection 38 (a), Hawke's Bay ti® s ) •• •• •• 147,103 17 4 Earthquake Act, 1931 1,053 11 4 726 ,226 18 7 1,099 16 11 Interest due and unpaid on loans .. ... 848 13 10 Interest postponed . . .. .. .. 622 7 9 1,998,930 4 2 Sundry debtors .. .. .. .. 185 0 3 Excess of income over expenditure for year ended Treasury Adjustment Account .. .. 24,712 4 7 31st March, 1939.. .. .. .. 41,016 9 10 Cash in Reserve Fund Account .. ■ .. 31,597 4 6 Cash in Deposit Account .. .. .. 4 0 0 £2,039,946 14 0 £2,039,946 14 0 A. R. P. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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.—Cyril, G. Collins. Controller and Auditor-General.

91

B.—l [PT. IV], SUP. TO 1939.

SAMOAN LOAN SUSPENSE AND SINKING FUND ACCOUNTS. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 2,665 13 3 Interest on advances to Samoan Administration .. 4,606 9 2 Interest on advances from Treasury Account .. 858 18 6 Excess of income over expenditure .. .. 1,081 17 5 £4,606 9 2 £4,606 9 2 - ■ ■ Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Loan capital .. .. .. .. 87,130 0 0 Advances to Samoan Administration .. .. 107,340 0 0 Advances from Treasury Investment Accounts .. 20,210 0 0 Interest accrued on advances to Samoan AdminisSinking Fund .. .. .. .. 114 11 tration .. .. .. .. .. 2,262 4 6 Interest accrued— Interest due and unpaid on advances .. .. 1,895 3 5 Loan capital .. .. .. .. 759 2 1 Cash in Public Account .. .. .. 1 14 11 Advances from Treasury Investment Accounts 425 18 8 Treasury Adjustment Account .. .. 1,890 9 9 Excess of income over expenditure .. .. 1,081 17 5 £111,499 2 10 £111,499 2 10 1 1 ' == A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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. —Cyril G. Collins, Controller and Auditor-General.

SCENIC RESERVES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. Cost of administering reserves — £ s. d. Accrued rent .. .. .. . • • • 523 9 3 Trounson Kauri Forest .. .. • • 346 3 9 Accrued royalty .. .. .. ■ • 131 4 9 Grants to National Park and Domain Boards .. 4,343 13 0 Accrued interest .. .. .. •• 26 10 9 Depreciation .. .. • • • • 190 5 7 Balance carried forward .. .. .. 4,204 8 1 Rebates .. •. • • • • • • 5 10 6 £4,885 12 10 £4,885 12 10 £ s. d. £ s. d. Balance brought down .. .. •• 4,204 8 1 Transfer to Treasury Adjustment Account .. 10,248 4 9 Balance from previous year .. .. •• 10,248 4 9 Balance : Accumulated excess of expenditure over Interest on capital invested in scenic reserves .. 9,464 7 0 income .. .. .. •• 13,668 15 1 £23,916 19 10 £23,916 19 10 Balance-sheet as at 31st March, 1939. Liabilities. Assets. Capital Account— £ s. d. Land — £ s. d Moneys provided out of Con- Scenic reserves .. .. .. 556,862 12 0 solidated Fund — £ s. d. Domain and recreation reserves .. 517,947 6 7 Balance, Ist April, 1938 .. 222,008 19 9 _ £ s. d. Expenditure during year •• 5,985 15 9 Motuihi Island Domain 12,824 0 5 Less depreciation reserve on 227,994 15 6 buildings, &c. .. .. 2,051 13 8 Moneys provided from Public 10,772 6 9 Works Fund .. •• 11,636 7 3 Kapiti Island Bird Sanctuary— Moneys provided from private Furniture, machinery, &c. .. 1,121 0 5 sources for purchase of re- Less depreciation reserve .. 531 10 0 serves .. ■ • • ■ 6,911 9 3 Valuo of Crown land set aside Capital expenditure, Employment Promotion as reserves .. 841,577 18 9 Fund .. .. • • •• •• 161 4 Employment Promotion Fund Loan: Mount Egmont National Park Board .. 505 0 0 capital .. ■ • • • 161 18 4 Sundry debtors for— i— 1,088,282 9 1 Rent .. .. •• •• 96 12 6 Sundry creditors Royalties .. .. .. • • 249 16 0 Departmental .. .. 208 5 6 Miscellaneous .. .. .. •• 270 0 0 Miscellaneous .. • • 150 3 4 Interest Adjustment Account .. .. 22 1 358 810 Income and Expenditure Account .. .. 13,668 15 1 Rents paid in advance .. • • • • 4 0 6 Rents charged in advance .. .. •• 101 011 Treasury Adjustment Account .. •• 12,380 0 5 £1,101,125 19 9 £1,101,125 19 9 R. G. Macmorran, 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. IVJ.— Cyril G. Collins, Controller and Auditor-General.

92

B—l [PT. IV], SUP. to 1939.

SMALL-FARMS SCHEME. Revenue Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s j Interest on capital provided from Public Works Rents receivable .. .. .. .. 5 727 9 0 Fund .. .. .. .. .. 41,105 18 0 Interest receivable on— £ s. d. Interest on capital provided from Consolidated Fund 1,300 0 0 Current Account mortgages .. 7,510 5 9 Rent payable .. .. .. .. 1,358 4 6 Instalment mortgages .. 13*775 0 1 Administration and travelling expenses .. .. 10 16 5 Share-milkers'loans .. 1,533 15 4 Rebates .. .. .. .. .. 182 16 9 Miscellaneous advances .. 0 4 11 Remissions under Land Act, 1924: Interest .. 341 I 3 22 819 6 1 Remissions under Mortgagors and .. Rebate on superphosphates .. .. .. '394 22 Lessees Rehabilitation Act, 1936 — £ s. d. Surplus on disposal of properties .. .. 942 4 0 Interest .. .. .. 592 12 2 Interest on development expenditure recouped .. 2,559 12 10 Rent .. . . .. 628 2 0 Sale of timber .. .. .. .. 19 4 2 — 1,220 14 2 Balance: Loss for year carried down .. .. 25,630 311 Losses on realization of advances to small-farm occupiers .. .. .. .. .. 5,793 12 3 Deficit on disposal of properties .. .. 6,777 8 4 Miscellaneous expenses .. .. .. 1 10 0 £58,092 22 £58,092 22 Balance- — £ s. d. £ s , <j. Loss brought forward from 31st March, 1938 .. 56,068 18 8 Balance: Loss to 31st March, 1939 .. .. 81,699 2 7 Loss brought down .. .. .. 25,630 3 11 £81,699 2 7 £81,699 2 7 Balance-sheet as at 31st March, 1939. Liabilities. A ssetft. Capital Account — £ s. d. £ s. d. Land— £ s. d. £ s. d. Public Works Fund .. 1,166,422 4 8 Leased .. .. .. 70,037 13 6 Employment Promotion Unleased .. .. 243,373 10 9 Fund.. .. 469,565 9 6 313,411 4 3 Consolidated Fund .. 248,276 19 9 Development expenditure on Land donated .. • • 1,955 0 0 land — 1,886,219 13 11 Public Works Fund .. 481,248 15 8 Loan from Employment Promotion Fund .. 3,160 10 3 Consolidated Fund .. 248,276 19 9 Loan from Consolidated Fund .. .. 39,000 0 0 Employment Promotion Dairy shares : Capital Account .. • • 266 9 7 Fund .. .. .. 469,565 9 6 Crown Lands Account: Land set aside for — £ s. d. 1,199,091 4 11 Small farms .. 27,358 10 4 Interest on expenditure on Rent accrued .. •• 404 14 9 blocks being developed .. 73,673 16 6 27,763 5 1 1,272,765 1 5 National Endowment Account: Live-stock and chattels .. .. .. 123,809 4 9 Land set aside for— Dairy shares . . .. .. .. 266 9 7 Small farms .. •• 6,367 3 5 Advances to small-farm occuRent accrued .. ■ • 139 I 6 piers— 6,506 4 11 Current Account— £ s. d. Education Endowment Ac- Improvements.. .. 78,562 19 5 count: Land set aside for Stock and chattels .. 48,420 14 11 small farms .. •• •• 120 0 0 Instalment mortgages .. 207,538 19 9 Sundry creditors — Miscellaneous .. .. 52 10 4 Rent .. •• 494 7 5 334,575 4 5 Departmental .. .. 6,096 3 0 Advances under share-milkers'agreements .. 25,280 5 5 Miscellaneous .. •• 4,600 7 6 Realization Account: Properties in course of 11,190 17 11 realization .. .. .. .. 17,838 6 3 Payments in advance — Sundry debtors— Rent .. • • • • 147 7 7 Rent owing by small-farm £ s. d. Principal instalments— occupiers .. .. 7,195 14 9 Instalment mortgages .. 104 11 5 Principal instalments — Share-milkers'loans .. 76 12 10 Instalment mortgages .. 1,280 7 5 Interest — Share-milkers'loans .. 1,809 6 4 Instalment mortgages .. 492 0 3 Interest— Share-milkers'loans .. 68 0 1 Instalment mortgages .. 3,366 15 10 Current accounts .. 69 15 11 Share-milkers'loans .. 305 8 10 958 8 1 Current accounts .. 4,975 3 8 Water Supply Account: Maintenance .. 221 15 8 Departmental .. .. 2,883 1 5 Accrued interest on expenditure on blocks being Miscellaneous .. .. 1,033 411 developed .. 73,087 9 7 22,849 3 2 Rent Adjustment Account .. .. •• 738 17 1 Interest Adjustment Account .. .. 2,623 0 8 Writings-of£ in Suspense .. •• •• 8,258 11 II Losses in Suspense Account .. .. .. 8,258 11 11 Reserve Account (subsidy from Consolidated Capita] reduction under Mortgagors and Lessees Fund not yet allocated to blocks) .. .. 22,796 16 2 Rehabilitation Act, 1936 .. . . .. 1,035 16 2 Capital reserve •• •• •• 39,655 10 0 Revenue Account: Balance carried forward .. 81,699 2 7 Treasury Adjustment Account .. • • 84,467 0 5 £2,204,411 10 7 £2,204,411 10 7

J} oTE ,—Profits from farming operations on blocks under development are not included in the Revenue Account pending the result of the 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 increases of stocks has not been brought in as an asset in the balance-sheet.

R. G. Macmorran, 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 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.— Cyril G. Collins, Controller and Auditor-General.

93

STATE FOREST SERVICE. Summary of Plantation Operations to 31st March, 1939.

Note. £ s. d. Main Balance-sheet: Plantations .. .. .. .. •• •• 5,141,563 12 7 £ s. d. Value of buildings, &c., above .. .. . . . . 389,743 8 6 Debt on planted area .. .. .. .. .. 4,751 ,820 4 1 5,141,563 12 7

B.—l [PT. IV], SUP. TO 1939.

94

Plantation. uSlt £ cSlSs Bevenue. *«« j Jg£ I £?n& Expenditure. Fund. I ' ' I | t property. j j | North Island 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. Acres. £ s. d. Years. Maramarua !. 71,926 17 7 27,526 12 4 8,949 7 3 4,165 19 10 1,850 5 0 2,558 11 6 116,977 13 6 366 11 3 79 12 ll| 8,748 10 7 107,782 18 9 116,977 13 6 12,981 8 6 1 11 Riverhead 69 430 1 3 27,108 9 7 10,651 5 0 8,206 1 1 3,643 12 9 1,655 19 7 120,695 9 3 1,251 4 9 273 17 6 7,715 16 10 111,454 10 2 120,695 9 3 11,662 9 11 1 13 Tairua 1 78 349 4 5 23,620 15 10 14,609 1 5 17,362 15 5 4,302 16 6 1,949 10 4 140,194 3 11 656 10 4 117 17 6 15,008 19 2 124,410 16 11 140,194 3 11 12,305 10 2 3 10 Puhipuhi i 15940 13 4 10,279 12 0 2,396 2 9 710 3 5 766 4 4 450 14 0 30,543 9 10 900 8 1 229 9 6 975 15 Oj 28,437 17 3 30,543 9 10 1,271 22 7 6 21 601 640 13 4 264,772 7 4135,601 7 9153,658 10 11102,599 2 0 68,332 3 91,326,604 5 1 5,595 17 6 2,017 14 9 80,233 8 101,238,757 4 01,326,604 5 1283,499 4 7 5 28 Rotoehu 20'545 4 5 259 9 3 2,475 8 7 558 14 3 13 11 7 342 0 7 24,194 8 8 688 1 1 9 12 2 14,810 13 7 8,686 1 10 24,194 8 8 303 28 13 4 2 Waiotapu 139 693 8 4 173,302 19 4 5,755 17 2 25,906 0 6 62,856 17 6 6,686 13 6 414,201 16 4 4,991 11 10 1,705 19 3 13,593 1 1 393,911 4 2 414,201 16 4 7,387 53 6 6 41 Whakarewarewa 174'813 1 2 212,703 5 0 5,498 10 6 23,375 18 3 54,123 10 10 9,113 12 0 479,627 17 910,546 1 8 6,439 17 4 12,971 3 3 449,670 15 6 479,627 17 9 8,505 52 17 5 40 Karioi .. -. 84,136 15 7 29,307 13 3 23,483 19 8 18,994 19 4 6,397 4 8 5,782 19 0 168,103 11 6 1,271 13 1 411 2 2 16,729 1 5: 149,691 14 10 168,103 11 6 18,672 8 0 4 13 South Island. Golden Downs 145 354 19 2 35,111 3 3 39,126 17 3 44,307 3 1 12,191 10 10 10,991 17 7 287,083 11 2 1,607 12 7 303 11 9 27,005 13 0 258,166 13 10 287,083 11 2 20,724 12 9 2 12 Westland 30 927 15 2 10,220 2 8 2,030 12 6 10,314 9 2 3,079 9 4 294 5 1 56,866 13 11 248 9 10 14 14 11 1,388 5 7 55,215 3 7 56,866 13 11 3,129 17 12 11 16 Balmoral i 149'366 2 3 77,863 12 3 21,954 0 5 38,293 14 10 28,064 14 8 13,787 12 6 329,329 16 11 6,824 12 2 2,024 16 5 15,382 5 5 305,098 2 11 329,329 16 11 22,251 13 14 3 22 Eyrewell .. 111,567 13 3 36,256 7 10 19,453 5 0 18,176 11 11 8,083 9 9 15,094 15 0 208,632 2 9 683 14 6 118 12 6 15,578 11 2 192,251 4 7 208,632 2 9 19,118 10 1 1 11 Hanmer Springs 147 263 2 5 115,045 16 11 14,801 12 9 23,367 5 3 31,650 2 2 16,650 15 7 348,778 15 1 8,920 8 7 3,611 11 2 13,662 7 0 322,584 8 4 348,778 15 1 8,160 39 10 8 37 Blue Mountains .. 63,289 8 3 25,628 16 4 8,603 0 4 16,752 3 0 10,355 16 4 1,381 15 0 126,010 19 3 1,249 3 2 340 12 2 12,408 11 9 112,012 12 2 126,010 19 3 9,637 11 12 6 14 Conical Hills 123 684 10 1 114,596 0 10 23,306 12 5 23,101 7 1 48,186 3 3 14,883 2 3 347,757 15 11 5,943 7 4 6,042 2 1 58,480 16 1 277,291 10 5 347,757 15 11 4,385 63 4 9 36 Greenvale-Dusky.. 110,150 10 4 95,710 18 4 21,873 15 11 29,185 9 8 46,212 14 0 9,750 17 II 312,884 -6 2 6,844 10 2 1,881 16 9 40,986 8 3 263,171 11 0 312,884 6 2 4,873 54 0 1 40 Naseby . 47 745 13 7 45,976 2 6 6,703 6 2 27,451 17 9 43,832 15 2 5,015 10 3 176,725 5 0 2,044 3 9 847 12 10 7,374 13 2 166,458 15 8 176,725 5 5 3,382 49 4 5 39 Pebbly Hills .. 29,903 19 0 5,826 18 3 8,582 11 2 12,128 13 0 4,299 11 2 1,848 10 6 62,590 3 1 406 7 4 73 10 11 9,006 4 6 53,104 0 4 62,590 3 1 4,467 11 17 9 8 Ashley .. .. 2,012 13 4 .. .. .. •• •• 2,012 13 4 70 0 0 .. .. 1,942 13 4 2,012 13 4 Experimental Stations. Waipoua .. 8,586 14 8 871 7 3 6,879 18 5 701 8 8 114 12 1 58 1 9 17,212 2 10 1 14 6 0 3 1 4,777 8 10 12,432 16 5 17,212 2 10 1,748 7 2 3 5 Dumgree 16 650 5 9 26,419 2 8 320 13 5 4,007 12 11 11,045 16 2 11,540 15 9 69,984 6 8 4,602 5 9 5,052 12 5 326 16 1 60,002 12 5 69,984 6 8 342175 8 11 36 Erua .. .. 15'936 13 7 1,982 17 0 9,069 1 5 5,850 8 1 625 14 3 .. 33,464 14 4 220 8 9 5 16 6 6,026 6 3 27,212 2 10 33,464 14 4 3,820 7 2 6 11 Gallowav .. 68 19 10 115 3 4 .. 16 0 0 26 3 11 0 13 7 227 0 8 .. . . 6 16 6 220 4 2 227 0 8 2110 2 1 23 Gimmerburn .. 3 621 0 6 9,009 0 11 .. 3,288 0 0 9,362 19 8 1,019 7 11 26,300 9 0 3,094 15 4 3,299 18 9 54 5 0 19,851 9 11 26,300 9 0 93213 9 1 38 Raincliff .. 2 428 7 11 2,055 12 9 .. 15 5 2 6 8 10 2,749 7 10 7,255 2 6 11 14 0 38 8 4 139 10 11 7,065 9 3 7,255 2 6 180 39 5 1 37 Waitahuna .. 267 7 9 622 0 9 .. 63 0 0 162 3 3 14 1 10 1,128 13 7 127 0 0 •• j 7 12 0 994 1 7 1,128 13 7 Longwood .. 32 16 8 .. .. ■ • • - • - 32 16 8 .. .. j 32 16 .. 32 16 8 Omarama .. 70 0 0 .. ■ • • - • • • • 70 0 0 .. .. | 70 0 0 . . 70 0 0 Tapanui .. 9,702 111 1,065 6 3 418 2 9 .. •• 153 5 1 11,338 16 0 1,154 16 10 107 9 lj 6,241 10 7 3,834 19 6 11,338 16 0 195 19 13 4 6 Mangonui .. 106 8 5 .. . - • • ■ ■ ■ • 106 8 5 .. .. J .. 106 8 5 106 8 5 2,275,213 3 31,373,257 14 0392,544 10 0509,959 12 7 493,853 10 0202,106 19 85,246,935 9 670,323 4 235,048 12 9389,743 8 64,751,820 4 15,246,935 9 6463,091

B — 1 [PT. IV], Sup. TO 1939.

STATE FOREST SERVICE— continued. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1939.

Nursery Balance-sheet as at 31st March, 1939.

95

Debit. !j Credit. Nursery. Seeds, Stores, Transfer of Expense °and Interest Tilfwnp !S.ri i Rents Sale of Trees and Seed T Trees, Seeds, » aD at i e a t inli Tree3 ;rom Distribution Depreciation. and Expenditure I Tota1 ' and Trees and transferred to Nursery and Stores Total. as at 1st April, Qther Charges. Land Rental. Account Grazing. Seed. Plantations, &c. 5 ' at 31st March, ! Regions. ! ' 1939. £ 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. Kamgaroa .. .. 3,902 8 11 356 6 0 3,835 12 6 5 7 7 129 1 8 481 13 0 8,710 9 8 .. 1,141 17 6 2,885 6 1 .. 4,683 6 1 8,710 9 8 Botorua .. .. .. 7,200 11 8 774 14 11 1,613 17 3 303 5 8 310 8 7 15 14 310,218 12 4 86 3 3 34 3 6 7,671 11 6 .. 2,426 14 1 10,218 12 4 Rotoehu .. .. .. 597 1 9 805 16 11 2,303 8 1 44 14 5 32 2 0 .. 3,783 3 2 .. .. 196 17 9 .. 3,586 5 5 3,783 3 2 ;7 a , r I 01 '• 955 13 7 88 12 6 1,095 13 3 14 13 9 44 17 10 .. 2,199 10 11 .. .. 17 9 0 .. 2,182 1 11 2,199 10 11 Golden Downs .. .. 4,341 13 6 161 16 3 1,586 19 7 4 13 6 197 2 6 .. 6,292 5 4 .. 35 8 7 3,199 15 5 .. 3,057 1 4 6,292 5 4 Westland .. .. .. 37 10 0 .. 34 12 8 289 10 5 .. .. 361 13 1 j 27 0 0 .. .. 297 3 1 37 10 0 361 13 1 Hanmer .. .. .. 630 4 5 116 11 3 635 0 10 1 17 0 30 16 10 2 14 5 1,417 4 9 J .. 34 3 0 896 18 1 .. 486 3 8 1,417 4 9 17,665 3 102,303 17 1011, 105 4 2 664 2 4 744 9 5 500 1 832,982 19 3 j 113 3 31,245 12 714,867 17 10 297 3 1 16,459 2 632,982 19 3

Liabilities. Assets. iSfursery. j , i | Creditor Capital. Total. Arboretum Buildings. Formation. : Fences. B^ nd Seed Frames. pane's. Scrtfce. De P art ™® ntal St °Seed°s f IT 8 ' Tota1 ' Property. ' , , £ 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 0 195 7 0 .. .. 1 037 3 9 Kaingaroa.. .. 3 18 3 4,848 2 0) 4,852 0 3 .. .. 108 14 6 .. 37 4 10 .. .. 22 14 10 4,683 6 1 4'852 0 3 Kotorua .. .. 13 3 0 5,809 13 6! 5,822 16 6 .. 1,721 11 10 760 3 0 58 18 6 14 13 1 .. .. 127 11 6 713 4 6 2,426 14 1 5 822 16 6 Rotoe.hu •' •• 3 18 4 4,738 11 7j 4,742 9 11 .. .. 182 16 4 1 18 4 3 4 0 .. .. .. 968 5 10 3,586 5 5 9 11 Karioi .. .. .. 2,335 7 9 2,335 7 9.. .. .. .. .. 153 5 in 9 182 1 11 2 335 7 Q GoldenDowns .. .. 3,091 5 Oj 3,091 5 0 .. .. .. .. 5 0 0 .. " !! 2 9 "3 8 3!o57 1 5 0 V\estland .. .. .. 2,19o 19 10| 2,19o 19 10 .. 965 12 8 873 6 6 169 6 0 102 6 9 .. 47 17 11* .. .. 37 10 0 2,195 19 10 Hanmer Springs .. .. 489 17 8 489 17 8 .. .. .. .. # # # 3 14 0 486 3 8 489 17 8 20 19 724,546 1 1 24,567 0 8 12 2 0 3,155 15 21,979 2 10 334 7 3 362 5 10 153 5 10 50 17 11 322 18 61,737 2 1016,459 2 624,567 0 8 * Permanent pasture.

B. —1 [PT. IV], SUP. TO 1939.

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1939. General Revenue Account. Expenditure. _ Income. Salaries and contributions to Public Service £ s. d. Timber-- £ s. d. t s. a. Superannuation Fund 14,428 15 3 Royalt.es 9,930 310 General management of indigenous kales •• •• " Hr J « forests- £ b. d. Trespass 17 4 6 inB 0 28 ~ 4 Postages, cables, stationery, &c. 1,147 1 2 Payments to other Departments Leases— , , „ „ for services rendered .. 56 7 2 Grazing 1,670 22 Forest reconnaissance, timber Sawmill-sites .. .. 153 o|> cruising, &c 8,778 4 3 Industaai Legal expenses, &c 15 11 L Miscellaneous .. .. 564 8 4 Office rent, heating, lighting, . ' .. - and cleaning .. .. 1,191 4 4 Permits, miscellaneous 20111 5 Transportation expenses .. 1,672 9 8 License and transfer fees 212 » V Maintenance of buildings and Fees for inspections 4,347 15 4 departmental property .. 302 10 8 Rents of departmental houses.. " - " 127 14 0 Travelling-expenses and removal Administration expenses (Forests Amendment Act, expenses.. .. .. 2,277 14 2 1926) 1,04112 1 15,441 2 6 Miscellaneous revenue .. .. a z Forest-fire prevention: Communication and control, locomotion, travelling-expenses and firefighting wages .. .. • • 1,316 13 0 Educational: Photographic records and materials and preparation of Service bulletins, &c. .. • • 135 7 (i Forest research : Silvicultural - management studies and timberproduots testing and travelling expenses and allowances .. . • 450 12 3 Afforestation — Travelling expenses and allow- £ s. d. ances .. .. 12 0 4 Work for other Departments .. 50 0 3 62 0 7 Miscellaneous — Annual rental, Otanewainuku .. 74 0 0 Payment of damages .. .. 52 16 0 Payment of special rates .. 7 14 8 y 134 10 8 Management, logging, supervision, fire protection, &c.— Omahuta .. .. • • 407 18 6 Puketi .. • • 1,930 10 6 Waipoua .. .. • • 961 1 9 Whirinaki 576 7 7 3,875 18 4 Depreciation .. .. •• •• 0 7 Balance carried forward.. .. .. 79,642 17 5 £116,924 18 1 £116,924 18 \ Allocation of Revenue Account. Consolidated Fund: National en- £ s. d. £ s. d. £ '• ■ dowment .. .. 14,415 15 9 Balance brought forward .. .. •• 5 Payments to local authorities .. 14,190 15 9 General reserve (indigenous) •• 51,036 5 11 79,642 17 5 £79,642 17 5 £79,642 17 5 Nurseries and Plantations. 8, ' S ™ * s "° Est*" :: :: :: :: Loss on - A _ , Ti c i 552?"—':: :: :: :: JEnii «» • 116,647 I2SSZ?:: :: :: :: 'lit I £205,640 1 9 £205,640 19 Sawmilling. £ s. d. £ s> General reserve .. . • • • • • 31 210 Profit on Whakarewarewa portable mill .. .. 31 2^lo

96

B—l [PT. TV], SUP. TO 1939.

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s . d. Capital Account .. .. .. .. 36,033,983 5 8 Land .. .. .. .. .. 1,275,606 14 5 Loans— Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock issued— Forest improvements— £ s. d. Rate of Interest, Amount Demarcation .. .. 1,917 8 2 percent. of Loan. Roads, tracks, and fences 3,449 17 8 3 692 851 19 0 8 Protection improvements.. 208 18 1 3j 125 000 0 o Departmental property (inJ; „ digenous forests) — ——————— 2 447 096 19 0 Buildings .. .. 2,781 7 0 ~> 447 > 09fi 19 0 Field equipment .. 1,479 3 9 J T T 011 " Forest atlas .. .. 1817 14 9 dated Fund at 4 per Office equipment .. 2,417 8 4 " "■ '• 87 >405 3 4 _ Motor-vehicles .. .. 3,151 13 5 rp -i r ~ , Telephone-lines .. .. 33 1 7 Temporary advances from other accounts .. 50,000 0 0 Fire-fighting equipment .. 200 17 1 Sundry creditors— Reference library .. 1,149 10 4 Consolidated Fund- Photographic equipment .. 66 12 9 For loans redeemed on con- £ s d. Forest exhibits . . .. 119 9 0 version •• •• J ''' ' 4 '' Forest-ecology equipment 13 8 1 JtSSSSLd :: US « I For national - endowment Timber-testing equipment' 935 14 8 revenue .. 18,415 15 9 Silvicultural-management On open accounts- equipment .. .. 19 910 Departmental creditors .. 2,72 6 6 Saleable publications .. 172 13 2 Sundry creditors .. 15,971 9 5 Miscellaneous .. .. 72 9 5 654,276 0 0 ,4 pjnr 0 Reserves: General reserve- gund debtors _ ' " Indigency forests.. 510 Departmental .. .. 2,66113 5 Afforestation .. ..815,985 5 2 Sund 90 216 18 10 Sawmilling .... 31 2 10 J ~ , ________ I r-I q Q7O 1 O Iri , XJAfO 10 1 £ O , . r ' J '' 1 " Nurseries and plantations— Liability for— Nurseries .. .. 24,567 0 8 Amounts held in deposit 3,123 2 7 Plantations .. ..5,141 563 12 7 Fixed deposits on contract .. 1,250 0 0 Tobacco scheme.. .. 11 13 8 ~r ... rs • 0 Z, 7 Administration expenses Wntmgs-off in Suspense 642 7 5 not yet allocated .. 9,047 2 6 5,186,441 9 5 Experimental projects .. .. .. 32,072 18 8 Stocks of tree-seed .. .. ~ 79 3 6 Utilization : Sawmill plants, creosoting plants, and managed forests .. .. .. 98,659 16 3 Deposit Accounts— £ s. d. Receiver-General's .. 2,005 3 8 Forest Clerk's .. .. 1,117 18 11 Fixed deposits on contracts .. .. 1,250 0 0 4,373 2 7 Cash in Public Account .. .. .. 52,724 710 Assets in Suspense.. .. .. .. 642 7 5 £40,791,749 11 10 | £40,791,749 11 10

Note. —(1) Lands and standing forests other than areas purchased have been valued as follows: Prairie valuo, 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 scction 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 s'and-dune reclamation, having been transferred without statutory authority to tho Crown Lands Account.

Alex. R. Entrican, Director of Forestry. W. J. C. Kinlock, 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], —Cyril G. Collins Controller and Auditor-General.

13— B. 1 [Pt. IV] Sup. to 1939.

97

B. —1 [PT. IV], SUP. TO 1939.

SURVEYS OF NATIVE LAND. Revenue Account for the Year ended 31st March, 1939. Dr. £ Sd. Or. £ s. d. Irrecoverable interest: Writings-off in Suspense .. 49 7 8 Interest on liens .. .. .. •• 5,612 2 0 Remissions of interest — Mortgagors and Lessees Rehabilitation £ s. d. Act, 1936 .. .. 9 6 3 Section 503, Native Land Act, 1931 387 1 1 396 7 4 Balance carried down .. .. .. .. 5,166 7 0 £5,612 2 0 £5,612 2 0 £ s. d. £ s- dInterest on capital .. .. •• 5,245 10 3 Balance brought down .. .. 5,166 7 0 Loss for year carried forward .. .. .. 79 3 3 £5,245 10 3 £5,245 10 3 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. .. 128,971 16 11 Liens .. .. .. •• ..117,759 16 6 Sundry creditors: Miscellaneous .. •• 1 12 6 Interest on liens .. .. .. .. 89,999 14 7 Payments in advance— £ s. d. Suspense Account: Liens not yet established .. 3,181 3 7 On account principal ■ • 67 2 3 Losses in Suspense .. .. .. .. 49 7 7 On account interest .. 40 0 6 Liens written off in pursuance of 107 2 9 parliamentary report G.-7, Bth £ s. d. Writings-off in Suspense .. •• •• 49 7 7 November, 1932 .. .. 43,867 18 7 Survey liens adjustment . .. . • 3 9 8 Less amount reTreasury Adjustment Account .. •• 88,715 16 8 covered — £ s. d. Cash .. .. 87 18 0 C on so 1 i d ated Fund .. 37,000 0 0 37,087 18 0 6,780 0 7 Revenue Account: Loss for year .. . ■ 79 3 3 £217,849 6 1 £217,849 6 1 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, 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.— Cyril G. Collins, Controller and Auditor-General.

98

B. —1 [PT. IV], SUP. TO 1939.

TREASURY DEPARTMENT. INVESTMENT IN STATE ADVANCES CORPORATION ACCOUNT. Promt and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. <1* Interest on loan liability .. .. .. 1,412,046 19 8 Interest on State Advances Corporation stock.. 1,025,974 10 5 Interest on Public Debt Redemption Fund Interest on advances .. .. .. 62 16 7 credited to Consolidated Fund in terms of Premium on conversion of securities .. 493 12 6 section 12 (a) of the Repayment of the Public Profits of the State Advances Corporation payDebt Act, 1925 .. .. .. .. 109,687 10 0 able in accordance with section 42 of the Loss on realization of properties acquired .. 1,330 19 6 State Advances Corporation Act, 1934-35 .. 467,810 19 8 Balance, being profit for year transferred to Interest due by State Advances Corporation on Reserve .. .. .. .. 81,506 9 4 reserve contribution pursuant to section 35 of the State Advances Corporation Act, 1934-35 .. .. .. .. 110,229 19 4 £1,604,571 18 6 £1,604,571 18 6 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 38,048,795 8 1 State Advances Corporation stock issued in Public Debt Redemption Fund created under accordance with section 38 (1) of the State the provisions of section Bof the Repayment Advances Corporation Act, 1934-35 .. 30,395,750 0 0 of the Public Debt Act, 1925, as amended by Contingent liability of State Advances Corporasection 8 (2) of the Finance Act, 1937 .. 3,250,000 0 0 tion under section 38 (2) of the State Advances Reserve .. .. .. .. .. 2,926,621 6 7 Corporation Act, 1934-35 .. .. 10,148,214 0 0 Interest on loans— State Advances Corporation Reserve ContribuTJnrecouped to Consolidated £ s. d. tion Account (section 33 (2) (a), State AdFund at 31st March, 1939 551,040 10 0 vances Corporation Act, 1934-35) .. .. 2,750,936 17 11 Accrued but not due at Share capital of State Advances Corporation 31st March, 1939 .. 297,284 10 4 held by Minister of Finance on behalf of the — 848,325 0 4 Crown.. .. .. .. .. 1,000,000 0 0 Interest due to Consolidated Fund in accord- Premium paid to former shareholders of State ance with section 12 (a) of the Repayment of Advances Corporation in terms of section 4(1) the Public Debt Act, 1925, accrued to 31st of State Advances Corporation Act, 1936 .. 30,728 9 0 March, 1939 .. .. 17,127 10 9 Advances Account .. .. .. 1,478 2 6 Sundry debtors .. .. .. .. 120 0 5 Profits of State Advances Corporation for the year ended 31st March, 1939, payable in accordance with section 42 of the State Advances Corporation Act, 1934-35 .. .. 467,810 19 8 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, 1939.. 110,229 19 4 Cash in Loans Redemption Account .. .. 136 10 7 Realization Suspense .. .. .. 22,31134 Interest on State Advances Corporation stock accrued but not due at 31st March, 1939 .. 163,012 16 5 Advances Account instalments due and unpaid at 31st March, 1-939 .. .. .. 50 0 0 Interest on advances due and unpaid at 31st March, 1939 .. .. .. .. 60 17 6 Interest accrued but not due at 31st March, 1939, on advances .. .. .. .. 29 9 1 £45,090,869 5 9 £45,090,869 5 9 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Accountant to the Treasury. 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, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General.

99

B.—l [PT. IV], SUP. TO 1939.

HOWARD ESTATE ACT, 1919: ESTATE OF JOSIAH HOWARD. Farm Working Account for the Year ended sth January, 1939. Dr. £ s. d. Or. £ s. d. Stock on hand, sth January, 1938 .. .. 14,699 4 8 Sales .. .. .. .. .. 4,762 18 5 Wages .. .. .. .. •• 2,220 19 6 Farm produce consumed, &e. .. .. .. 884 15 0 Purchases .. .. .. .. .. 172 2 0 Stock on hand, sth January, 1939 .. .. 15,262 10 0 Seeds and manure .. .. .. .. 118 12 6 Balance, being gross profit transferred to Farm Working Profit and Loss Account .. .. 3,699 4 9 £20,910 3 5 £20,910 3 5 Farm Profit and Loss Account for the Year ended sth January, 1939. Or. £ s. d, Gr. £ s. d. Maintenance and general expenses .. .. 3,751 12 10 Gross profit, transferred from Farm Working Account .. .. .. .. .. 3,699 4 9 Sundry revenue .. .. .. .. 10 0 Net loss .. .. .. .. .. 51 8 1 £3,751 12 10 £3,751 12 10 General Estate Income Account for the Year ended sth January, 1939. Dr. £ s. d. Cr. £ s. d. Advisory Board expenses .. .. .. 53 19 0 Dividends and interest .. .. .. .. 305 9 0 Massey College fees .. .. .. . • 256 4 0 Balance transferred to Estate Account .. .. 270 7 1 Farm Profit and Loss Account .. .. .. 51 8 1 lleservcs .. .. • • ■ ■ • • 214 5 0 £575 16 1 £575 16 1 Balance-sheet as at sth January, 1939. Liabilities. £ s. d, Assets. £ s. d. Sundry creditors .. .. .. •• 162 15 11 Land and buildings .. .. .. .. 62,528 17 1 Reserve for value of produce unrealized* .. 3,204 5 0 Farm implements and machinery .. .. 1,078 16 6 Capital .. .. .. •• •• 85,126 0 9 Furniture .. .. .. .. .. 151 15 1 Live-stock— £ s. d. Sheep .. .. .. 8,327 16 0 Cattle .. .. .. 3,346 9 0 Horses .. .. .. 384 0 0 12,058 5 0 Produce .. .. .. .. .. 842 0 0 Wool, hides, and skins .. .. .. 2,362 5 0 Sundry debtors .. .. .. .. 39 0 0 Sharesf .. . • •. .. .. 175 0 0 Cash .. .. .. .. .. 7,061 7 7 Expenditure capitalized : Smedley Boys' Trainingfarm .. .. .. .. .. 2,195 15 5 £88,493 1 8 £88,493 1 8

* Reserve created to ensure that value of unrealized produce is not made available for payment as income. t Contingent liability on shares. Uncalled capital, £50.

A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), 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.— Cyril G. Collins, Controller and Auditor-General.

100

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST AND PUBLICITY. Income and Expenditure Account fob the Yeae ended 31st March, 1939. Expenditure. Income. Net loss after charging interest and portions of Net profit after charging interest and portions of Head Office administration expenses— £ s. d. Head Office administration expenses— £ s d Industries and Commerce Branch .. .. 214,505 0 0 Rotorua electric .. .. .. .. 8 438 8 3 le Aroha .. .. .. .. 4,245 811 Waitomo Caves and Hotel .. .. .. 1485 14 11 Rotorua Baths .. .. .. 13,771 10 3 Miscellaneous receipts .. .. .. 411 16 10 Rotorua Sanatorium .. .. .. 1,960 0 4 Balance, net loss .. .. .. .. 323 371 19 5 Rotorua Gardens .. .. .. .. 6 ; 329 6 11 Rotorua water and drainage .. .. 2,913 19 1 Rotorua reserves .. .. .. .. 2,101 16 8 Rotorua wharves and beacons .. .. 269 5 1 Waimangu Round Trip .. .. .. 10 16 2 Chateau Tongariro .. .. .. 4,501193 Lake House, Waikaremoana .. .. 2,200 13 9 Morere Hot Springs .. .. .. 899 16 3 Hermitage Hotel (leased) .. .. .. 1,074 10 1 Te Anau Hotel (leased) .. .. .. 1,019 19 10 Queenstown .. .. .. .. 939 u 3 Glade House, Milford Hotel and Track, Cascade Creek Camp, and Te Anau Steamer .. 8,665 2 3 Miscellaneous reserves .. .. . . 902 7 8 Sydney and Melbourne Offices .. .. 9,354 14 9 Toronto Office .. .. .. .. 5,338 15 11 London Office .. .. .. .. 1,100 0 1 Brussels Office .. .. .. .. 2,716 18 8 Los Angles Office .. .. .. .. 3,092 2 5 Publicity Branch .. .. .. .. 41,016 13 0 Passenger-booking Branch .. .. .. 2,308 1 3 Expenses of minor overseas agencies .. 236 4 1 Subsidies to inland mail services .. .. 1,071 9 2 Miscellaneous expenditure not apportioned .. 241 5 0 Interest on National Development Account .. 920 11 4 £333,707 19 5 £333,707 19 5 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1939. l >r - £ s. d. Gr. £ s. d. Salaries .. .. .. .. .. 17,390 5 6 Gas Regulations Account .. .. .. 275 211 Advertising, purchase of booklets, &e. .. .. 2,828 18 11 Pharmacy license fees .. .. 4 118 14 9 •• •• •• •• •• 1,487 15 8 Petrol license fees .. .. .. .. 10*416 13 8 Postages .. • • •• •• .. 910 14 4 Sale of Australian wheat .. .. .. 6 321 7 5 Office cleaning, fuel, and light . . . . 136 18 8 Miscellaneous receipts .. .. . . 82 5 8 Printing and stationery, office fittings, and rcqui- Balance carried down .. .. 213 853 7 10 sites .. .. .. .. .. 1,095 11 10 Travelling allowances and expenses, overtime and transfer expenses .. .. .. .. 1,035 18 7 Telephones .. .. . . .. 701 12 10 Rail passes to H.M. Trade Commissioners .. 101 7 6 Expenses, minor agencies overseas .. .. 43 6 8 Grant: Imperial Economic Committee.. .. 1,760 0 0 Wheat subsidies .. .. .. .. 180,000 0 0 Bureau of Industry : Pees, &c. .. .. 556 16 8 Flax industry: Operating-expenses .. .. 1,662 13 11 Petrol industry : Fees, &c. .. .. .. 612 1 0 Pharmacy Plan: Fees, &c. .. .. .. 1,804 7 8 Iron and Steel Industry : Expenses .. .. 572 8 4 Glasgow Exhibition .. .. .. .. 9,277 18 3 New York Exhibition .. .. . . 929 3 3 San Francisco Exhibition .. .. .. 2,239 7 2 New Zealand Centennial Exhibition .. .. 9,788 5 4 Depreciation .. .. . . .. 123 0 2 Writings-off .. . . .. . . 9 0 0 £235,067 12 3 £235,067 TiTs £ s. d. £ a> <j. Balance brought down .. .. .. 213,853 7 10 Net loss, to Income and Expenditure Account .. 214,505 0 0 Head Office expenses .. .. .. 583 5 4 Interest on capital .. .. . . . . 68 6 10 £214,505 0 0 £214,505 0 0

101

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. TE AROHA. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Gr. £ s. d. Stores 011 hand, Ist April, 1938 .. .. .. 40 2 0 Receipts .. .. .. .. 1,305 4 10 Salaries .. .. . • •• •• 2,913 12 6 Stores on hand, 31st March, 1939 .. .. 48 6 10 Electric energy .. .. . • •• 78 1 2 Balance carried down .. .. .. .. 3,335 11 11 Repairs, purchase of stores, &e. .. .. 745 3 1 Administration expenses .. .. .. 439 15 10 Building renovations .. .. .. . ■ 84 8 10 Depreciation .. .. • • • • • • 353 4 6 Writings-off .. .. .. • • • • 34 15 8 £4,689 3 7 £4,689 3 7 £ s. d. £ s. d. Balance brought down .. .. • ■ 3,335 11 11 Net loss, to Income and Expenditure Account .. 4,245 811 Head Office expenses .. . • . • • • 392 13 10 Interest on capital .. .. ■ • • • 517 3 2 £4,245 8 11 £4,245 8 11 ROTORUA BATHS. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Salaries and wages .. .. •• 10,789 311 Receipts .. .. .. .. .. 10,671 8 9 Stores issued .. • • • • • ■ 1,262 14 0 Value of services rendered to sanatorium .. 1,522 11 6 Repairs, travelling-expenses, &c. .. .. 356 11 7 Balance carried down .. .. .. 9,272 610 Renovations to buildings .. .. .. 2,226 18 4 Electric energy and water expenses .. .. 1,070 1 3 Administration expenses .. .. .. 935 6 3 Laundry charges .. • ■ ■ • • ■ 669 4 8 Depreciation .. •• •• •• 3,804 12 11 Writings-off .. . ■ • • • • • • 351 14 2 £21,466 7 1 £21,466 7 1 £ s. d. £ s. d. Balance brought down .. .. •• 9,272 610 Net loss, to Income and Expenditure Account .. 13,771 10 3 Head Office expenses .. .. ■ ■ • • 531 6 2 Interest on capital .. •• 3,967 17 3 £13,771 10 3 £13,771 10 3 ROTORUA SANATORIUM. Working Account for the Year ended 31st March, 1939. Dr. £ s - Cr. £ s. d. Stores on hand, Ist April, 1938 .. .. 340 18 5 Pees receivable .. .. .. .. 7,388 4 0 Salaries and wages .. •• •• .. 2,861 17 7 Miscellaneous receipts .. .. .. .. 87 5 2 Purchase of stores .. .. •• 2,512 411 Stores on hand, 31st March, 1939 .. .. 288 7 3 Froight, repairs, &c. .. •• •• 203 0 3 Balance carried down .. .. .. .. 1,223 1 2 Electric energy and water charges . . • • 157 6 5 Value of services rendered by Rotorua Baths staff.. 1,522 11 6 Laundry charges .. • • • • • • 125 19 1 Administration expenses .. • • • ■ 641 4 9 Depreciation .. ■ • • ■ • • • • 365 9 5 Writings-off .. . • • • • • • • 2f >6 5 3 £8,986 17 7 £8,986 17 7 £ s. d. £ s. d. Balance brought down •• •• 1,223 1 2 Net loss, to Income and Expenditure Account .. 1,960 0 4 Head Office expenses .. • • • • • • 436 2 6 Interest on capital .. ■ • • • • • 300 16 8 £1,960 0 4 £1,960 0 4 ROTORUA GARDENS. Working Account for the Year ended 31st March, 1939. Dr. £ s - d. Gr. £ s. d. Stores on hand, Ist April, 1938 .. •• 30 14 10 Game fees, rents, &c. .. .. .. .. 1,728 3 11 Salaries and wages .. •• •• •• 4,571 11 11 Stores on hand, 31st March, 1939 .. .. 11 4 2 Stores issued .. •• •• •• •• ®31 15 0 Balance carried down .. .. .. .. 5,098 13 4 Electric energy and water charges .. .. 365 16 8 Freight, repairs, and other charges .. .. 56 1 9 Administration expenses .. .( • • 751 12 3 Grant for providing musio .. .. ■ • 100 0 0 Depreciation .. • • • ■ • • • • 0 7 Writings-off .. • • • • • • • • 33 8 5 £6,838 1 5 £6,838 1 5 £ s. d. £ s. d. Balance brought down .. .• •• 5,098 13 4 Net loss, to Income and Expenditure Account .. 6,329 611 Head Office expenses .. • • • • • • 452 610 Interest on capital .. • ■ • • • • 6 9 £6,329 6 11 £6,329 6 11

102

B.—l [PT. TV], SUP. TO 1939.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued,. ROTORUA ELECTRIC SYSTEM. Working Account fob the Year ended 31st March, 1939. Dr. £ a. d. Cr. £ s . d. Stores on hand, Ist April, 1938 .. .. 3 8 2 Sales of electric energy .. .. .. 32,590 9 7 Salaries and wages .. .. .. .. 4,573 1 7 Miscellaneous charges.. .. .. .. 74 0 9 Electric energy purchases .. .. .. 10,237 7 0 Stores on hand, 31st March, 1939 .. .. 1 19 11 Stores issued .. .. .. .. 1,722 17 10 Freight, cartage, telephones, &c. .. .. 543 17 3 Administration expenses .. .. .. 1,780 4 2 Depreciation .. .. .. .. 1,458 1 9 Writings-off .. .. .. .. .. 45 13 2 Conversion (110-230 volts) .. .. .. 883 17 4 Balance carried down.. .. .. .. 11,424 2 0 £32,672 10 3 £32,672 10 3 £ s. d. £ b. d. Head Office expenses .. .. .. .. 597 10 10 Balance brought down .. .. .. 11,424 2 0 Interest on capital .. .. .. .. 2,388 211 Net profit, to Income and Expenditure Account .. 8,438 8 3 £11,424 2 0 £11,424 2 0 ROTORUA WATER AND DRAINAGE. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . <j. Salaries and wages .. .. .. .. 826 210 Water charges .. .. ~ .. 5 435 10 2 Discounts allowed .. .. .. .. 348 14 1 Miscellaneous receipts .. .. .. .. 1840 Stores issued, repairs, &c. .. .. .. 257 1 1 Electric energy charges . . .. .. 794 19 2 Administration expenses .. .. .. 646 11 5 Depreciation .. .. .. .. .. 1,979 14 7 Writings-off .. .. .. .. .. 187 8 2 Balance carried down .. .. .. .. 413 2 10 £5,453 14 2 £5,453 14 2 s - d- £ s. d. Head Office expenses .. .. .. .. 482 13 0 Balance brought down .. .. .. 413 2 10 Interest on capital .. .. .. .. 2,844 811 Net loss, to Income and Expenditure Account .. 2,913 19 1 £3.327 1 11 £3,327 1 11 ROTORUA RESERVES. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s _ d. Salaries and wages .. .. .. .. 912 11 3 Miscellaneous receipts .. .. .. .. 912 0 Stores issued, repairs, telephones, &c. .. .. 118 3 1 Rents receivable .. .. .. .. 44] 15 g Administration expenses .. .. .. 182 5 11 Interest on advances .. .. .. .. 127 6 8 Depreciation .. .. .. .. .. 134 18 8 Balance carried down .. .. .. .. 769 4 1 £1,347 18 11 £1,347 18 11 £ s. d. £ s. d. Balance brought down .. .. .. 769 4 1 Net loss, to Income and Expenditure Account .. 2,101 16 8 Head Office expenses .. .. .. .. 265 6 10 Interest on capital .. .. .. 1,067 5 9 £2,101 16 8 £2,101 16 8 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1939. Dr. ' £ s. d. Cr. £ g . d. Wages, maintenance, stores, &c. .. .. .. 64 15 0 Wharfage .. .. .. .. .. 10 14 10 Depreciation .. .. .. .. .. 127 4 0 Balance carried down .. .. .. .. JBl 8 7 Writings-off .. .. .. .. .. 045 £192 3 5 £192 3 5 s * £ s. d. Balance brought down .. .. .. .. 181 8 7 Net loss, to Income and Expenditure Account .. 269 5 1 Interest on capital .. .. .. .. 87 16 6 £269 5 1 £269 5 1

103

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. WAIMANGU ROUND TRIP. Working Account foe the Year ended 31st March, 1939, Dr. £ s. d. Cr. £ s. d. Stores on hand, Ist April, 1938 .. .. .. 30 8 3 Round-trip receipts .. .. .. .. 1,890 16 7 Salaries and wages .. .. .. - ■ 1,086 11 0 Rents receivable .. .. .. . ■ 111 210 Stores issued .. .. .. .. .. 232 3 0 Stores on hand, 31st March, 1939 .. .. 40 18 0 Repairs, &c. .. .. .. .. . • 44 13 0 Administration expenses .. .. .. 224 3 9 Writings-oil .. .. .. .. .. 23 19 2 Depreciation .. .. .. .. .. 152 10 9 Balance carried down .. .. .. .. 268 8 6 £2,042 17 5 £2,042 17 5 £ s. d. £ s. d. Head Office expenses .. . . . . . . 190 16 1 Balance brought down .. .. .. 268 8 6 Interest on capital .. .. .. .. 88 8 7 Net loss, to Income and Expenditure Account .. 10 16 2 £279 4 8 £279 4 8 WAITOMO HOTEL AND CAVES. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Stores on hand, Ist April, 1938 .. .. .. 401 17 4 Board and accommodation .. .. .. 9,770 0 6 Salaries and wages .. .. .. •• 5,585 9 3 Caves fees .. .. .. .. 7,551 15 9 Electric light and water .. .. .. 972 0 0 Sale of aerated waters, tobacco, &c. .. .. 795 16 1 Stores purchases .. .. .. •• 4,965 5 2 Hire of equipment .. .. .. .. 288 11 4 Freight, repairs, postages, &c. .. .. .. 1,380 7 4 Miscellaneous receipts .. .. .. .. 232 14 8 Depreciation .. .. .. .. .. 1,740 11 6 Stores on hand, 31st March, 1939 .. .. 418 5 2 Writings-off .. .. .. .. . • 107 3 6 Balance carried down .. .. .. 3,904 9 5 £19,057 3 6 £19,057 3 6 £ s. d. £ a- d. Head Office expenses .. .. .. .. 364 16 1 Balance brought down .. ... .. 3,904 9 5 Interest on capital .. .. .. .. 2,053 18 5 Net profit, to Income and Expenditure Account .. 1,485 14 11 £3,904 9 5 £3,904 9 5 CHATEAU TONGARIRO. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Stores on hand, Ist April, 1938 .. .. .. 1,888 7 2 Board and accommodation .. .. .. 28,207 19 11 Salaries and wages .. .. .. .. 12,537 14 5 Sale of sweets, cigarettes, &c. .. .. ■■ 2,260 4 5 Purchase of stores .. .. .. .. 14,073 2 0 Miscellaneous receipts .. .. .. .. 1,280 13 9 Repairs, travelling-expenses, &c. .. .- 1,796 7 6 Stores on hand, 31st March, 1939 .. .. 3,146 2 6 Freight .. .. .. .. •• 794 511 Balance carried down .. .. .. .. 924 3 2 Advertising .. .. .. .. .. 735 6 5 Renovations to building .. .. .. 238 6 6 Depreciation .. .. .. .. .. 2,633 16 0 Writings-off .. .. .. .. •• 1,121 17 10 £35,819 3 9 £35,819 3 9 £ s. d. £ s. d. Balance brought down ... n .. 924 3 2 Net loss, to Income and Expenditure Account .. 4,501 19 3 Head office expenses .. .. .. .. 682 19 1 Interest on capital .. .. .. .. 2,894 17 0 £4,501 19 3 £4,501 19 3 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year f,nded 31st March, 1939. Dr. £ S. d. Cr. £ s. d. Stores on hand, Ist April, 1938 .. .. .. 342 18 1 Board and accommodation .. .. .. 4,241 12 4 Salaries and wages .. .. .. .. 2,580 2 7 Launch arid boat hire .. .. .. .. 816 7 0 Purchase of stores ... .. .. .. 2,633 19 7 Miscellaneous receipts .. .. .. 1,237 19 6 Freight, postages, repairs, &c. .. .. .. 1,014 2 4 Stores on hand, 31st March, 1939 .. .. 475 12 10 Electric light and power .. .. .. 566 11 5 Balance carried down .. .. .. 1,231 3 7 Depreciation .. .. .. .. 787 3 9 Writings-off .. .. .. .. .. 77 17 6 £8,002 15 3 £8,002 15 3 £ s. d. £ s. d. Balance brought down .. .. .. 1,231 3 7 Loss, to Income and Expenditure Account .. 2,200 13 9 Head Office expenses .. .. .. . . 232 9 5 Interest on capital .. .. .. .. 737 0 9 £2,200 13 9 £2,200 13 9

104

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. MORERIi HOT SPRINGS. Working Account foe the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Salaries and wages .. .. .. .. 372 3 9 Bath fees .. .. .. .. .. 610 2 0 Repairs, stores, &e. .. .. .. .. 256 5 9 Miscellaneous receipts .. .. .. .. 15 5 0 Repairs, flood damage .. .. .. .. 363 10 4 Balance carried down .. .. .. .. 578 19 7 Depreciation .. .. .. .. .. 163 8 4 Writings-off .. .. .. .. .. 48 18 5 £1,204 6 7 £1,204 6 7 £ s. d. £ s. d. Balance brought down .. .. .. 578 19 7 Loss, to Income and Expenditure Account .. 899 16 3 Head Office expenses .. .. .. .. 92 10 I Interest on capital .. .. .. .. 228 6 7 £899 16 3 £899 16 3 MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, 1939. Dr. £ S. d. Cr. £ B . d. Depreciation .. .. .. ~ .. 741 9 5 Interest on advances .. .. .. .. 676 11 1 Interest on capital .. .. .. .. 1,459 11 9 Rents receivable .. .. .. .. 450 0 0 Net loss, to Income and Expenditure Account .. 1,074 10 1 £2,201 1 2 £2,201 1 2 TE ANAU HOTEL. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . d. Wages .. .. .. .. .. 175 0 0 Rents receivable .. .. .. .. 314 0 0 Depreciation .. .. .. .. .. 461 18 11 Net loss, to Income and Expenditure Account .. 1,019 19 10 Interest on capital .. .. .. .. 697011 £1,333 19 10 £1,333 19 10 QUEENSTOWN. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . d. Salaries and wages .. .. .. .. 674 10 8 Game fees .. .. .. .. .. 204 19 0 Stores, repairs, freight, &c. .. .. .. 191 18 6 Miscellaneous fees .. .. .. .. 38 5 8 Depreciation .. . . . . .. .. 58 1 1 Balance carried down .. .. ~ 684 9 5 Writings-off .. .. .. .. .. 3 3 10 £927 14 1 £927 14 1 £ s. d. £ s . d. Balance brought down .. .. .. 684 9 5 Net loss, to Income and Expenditure Account .. 939 11 3 Head Office expenses .. .. .. .. 94 3 4 Interest on capital .. .. .. .. 160 18 6 £939 11 3 £939 n 3 GLADE HOUSE, MILFORD HOSTEL AND TRACK, CASCADE CREEK CAM!', AND TE ANAU STEAMER. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ g , d. Stores 011 hand, Ist April, 1938 .. .. 1,544 2 0 Board and accommodation .. .. .. 5,237 3 8 Salaries and wages .. .. .. .. 3,147 1 1 Launch and boat hire.. .. .. .. 672 6 0 Maintenance of track, stores, wages, tools, &c. .. 1,053 111 Sale of tobacco, sweets, &c. .. .. .. 348 14 1 Te Anau steamer maintenance : Fuel, &c. .. 342 17 4 Miscellaneous receipts .. . . .. 219 4 9 Purchase of stores .. .. .. .. 5,147 12 2 Te Anau steamer: Fares .. .. .. 959 19 10 Freight, repairs, travelling-expenses .. .. 1,636 12 9 Stores on hand, 31st March, 1939 .. .. 1,235 19 10 Depreciation.. .. .. .. .. 2,233 2 1 Balance carried down .. .. 6 813 17 I Writings-off.. .. .. .. .. 382 15 11 £15,487 5 3 £15,487 5 3 £ s. d. £ s . d. Balance brought down .. .. .. 6,813 17 1 Net loss, to Income and Expenditure Account .. 8,665 2 3 Head Office expenses .. .. .. .. 419 15 9 Interest on capital .. .. .. .. 1,431 9 5 £8,665 2 3 £8,665 2 3

14 —R. 1 [PT. IV], SUP. TO 1939.

105

B.—l [P T . IV], SUP. TO 1939.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Salaries .. .. .. .. .. 210 2 7 Rents .. .. .. .. .. .. 514 16 1 Stores, freight, repairs .. .. .. .. 535 10 6 Balance carried down .. .. .. .. 435 8 1 Depreciation .. .. .. .. .. 204 11 1 £950 4 2 £950 4 2 £ s. d. £ s. d. Balance brought down .. .. .. .. 435 8 1 Net loss, Income and Expenditure Account.. .. 902 7 8 Head Office expenses .. .. .. .. 193 13 0 Interest on capital .. .. .. .. 273 6 7 £902 7 8 £902 7 8 PASSENGER BOOKING ACCOUNT. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Net loss— Commission on Government tour orders .. .. 443 5 7 Christchurch .. .. .. .. 552 2 7 Miscellaneous receipts .. .. .. .. 441 1 1 Dunedin .. .. .. .. .. 400 4 1 Net profit at— Invercargill .. .. .. .. 207 18 9 Auckland .. .. .. .. .. 2,859 16 8 Rotorua .. .. .. .. .. 161 11 7 Wellington .. .. .. .. 931 911 Overseas commission on tours .. .. .. 2,964 4 9 Net loss, to Income and Expenditure Account .. 2,308 1 3 Miscellaneous expenses.. .. .. .. 586 9 5 Head Office expenses .. .. .. .. 2,092 3 10 Interest on capital .. .. .. .. 1654 Depreciation .. .. .. .. .. 1 18 8 Writings-off .. .. .. .. .. 0 15 6 £6,983 14 6 £6,983 14 6 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Salaries and allowances .. .. .. 5,103 1 1 Commission earned .. .. .. .. 993 3 0 Rent .. .. .. .. .. 2,471 9 2 Net loss, to income and Expenditure Account .. 9,354 14 9 Postage, printing and stationery, travellingexpenses, &c. .. .. .. .. 2,627 11 0 Depreciation .. .. .. .. 99 18 9 Writings-off .. .. .. .. .. 0 13 10 Interest on capital .. .. .. .. 45 311 £10,347 17 9 £10,347 17 9 TORONTO OFFICE. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Salaries, wages, and allowances .. .. .. 2,792 2 7 Net loss, to Income and Expenditure Account .. 5,338 15 11 Rent .. 419 16 9 Postage, travelling-expenses, and transfer expenses 2,061 10 5 Depreciation .. .. .. .. .. 43 \ 7 6 Writings-off .. .. .. .. .. 2 11 11 Interest on capital .. .. .. . . 18 16 9 £5,338 15 11 £5,338 15 11 PUBLICITY BRANCH. Working Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Stores on hand, Ist April, 1938 .. .. 1,118 5 7 Sale of photographs, &c. .. .. .. 563 I 6 Salaries .. .. .. .. .. 1,251 110 Sale of films .. .. .. .. 1,258 110 Advertising in newspapers and periodicals .. 11,623 6 3 Stores on hand, 31st March, 1939 .. .. 1,566 8 3 Advertising in United Kingdom .. .. 2,113 11 7 Balance carried down .. .. .. 38,478 10 10 Folders, booklets, and posters .. .. .. 6,610 8 0 Reuter's Telegram Co.: Payment for special telegrams .. .. .. .. • • 435 8 5 Miscellaneous publicity and general expenses .. 4,621 8 1 Photographs, films, window displays, pictures .. 13,912 18 1 Depreciation .. .. .. ■. 157 5 3 Writings-off .. .. .. .. .. 22 9 4 £41,866 2 5 £41,866 2 5 £ s. d. £ s. d. Balance brought down .. .. .. 38,478 10 10 Net loss, to Income and Expenditure Account .. 41,016 13 0 Head Office expenses .. .. .. .. 1,954 5 0 Interest on capital .. .. .. .. 583 17 2 £41,016 13 0 £41,016 13 0

106

B.—l [PT. IV], SUP. TO 1939.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. LONDON OFFICE. Woeking Account for the Yeae ended 31st March, 1939. Dr. £ 8. d. Cr. £ s . d. Salaries .. .. .. .. .. 926 18 0 Net loss, to Income and Expenditure Account .. 1,100 0 1 Postages, travelling-expenses, &c. .. .. 173 2 1 £1,100 0 1 £1,100 0 1 BRUSSELS OFFICE. Working Account foe the Yeae ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Salaries, allowances, and wages .. .. .. 2,082 10 0 Net loss, to Income and Expenditure Account .. 2,716 18 8 Travelling-expenses, postages, &c. .. .. 609 18 8 Depreciation .. .. .. .. .. 16 18 10 Interest on capital .. .. .. .. 7 112 £2,716 18 8 £2,716 18 8 LOS ANGELES OFFICE. Working Account foe the Yeae ended 31st March, 1939. Dr. £ s. d. Cr. £ B . d. Salaries, allowances, and wages .. .. .. 1,530 10 1 Net loss, to Income and Expenditure Account .. 3,092 2 5 Travelling-expenses, postages, &c. .. .. 1,178 10 3 Rent .. .. .. .. .. 321 8 9 Depreciation .. .. .. .. .. 27 9 6 Writings-oil .. .. .. .. .. 20 4 10 Interest on capital .. .. .. .. 13 19 0 £3,092 2 5 £3,092 2 5 Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s. d. Capital— ' £ s. d. £ s. d. Land .. .. .. .. .. 195,160 6 0 Public Works Fund .. .. 719,930 1 9 Buildings .. .. .. .. .. 280,161 8 2 Consolidated Fund .. .. 29,349 0 8 Stores .. .. .. .. .. 15,675 6 8 Unemployment Fund .. 330 19 6 Motor-vehicles .. .. .. .. 2,132 3 5 — 749,610 1 11 Live-stock .. .. .. .. .. 638 18 8 Creditors— £ s. d. Furniture and fittings .. .. .. 27,620 5 4 Departmental .. .. 9,463 13 5 Debtors — £ s. d. Sundry .. .. .. 7,828 4 3 Departmental .. .. 7,231 17 6 17,291 17 8 Sundry .. .. .. 13,350 6 11 Passenger booking— 20,582 4 5 Ticket Sales Account .. .. 30,036 2 4 Water and drainage systems .. .. .. 79,763 16 4 Suspense Account .. .. .. 24 18 11 Rotorua electric system: Land, transmission-line, Deposits on Tours Account .. .. 6,599 2 4 buildings, &c. .. .. .. .. 63,484 0 2 Reserve for doubtful debts .. .. 633 9 6 Plant and machinery .. .. .. 6,113 8 4 Writings-off Reserve .. .. .. 3,035 16 2 Wharves and slipways .. .. .. 3,931 2 5 Deposit Account, Rotorua .. .. 766 12 9 Electric systems at hotels .. .. .. 24,400 12 4 Treasury Adjustment Account .. .. 337,076 5 7 Steamer, launches, and boats .. .. 5,184 3 1 Bridges .. .. .. .. .. 2,540 14 9 Garden implements .. .. .. . . 257 9 5 National Development Account .. .. 26,611 1 7 Linen, crockery, cutlery, silverware, &c. .. 16,688 1 3 Telephone-lines .. .. . . .. 972 14 4 Gas-testing equipment .. .. .. 256 11 6 Refrigerating-plant (London), half-share .. 31 3 5 Exhibition material .. .. .. .. 33 10 6 Photographic apparatus .. .. .. 12,082 1 5 Assets in Suspense .. .. .. .. 3,035 16 2 Payments in Advance Account .. .. 375 0 0 Cash in hands of receivers .. .. .. 443 8 6 Advance, Rotorua Golf Club .. .. .. 2,489 10 6 Cash on deposit, Rotorua Office .. .. 166 12 9 Cash on deposit at bank .. .. .. 17,573 9 2 Cash in General Post Office .. .. .. 743 0 8 Receiver-General's Deposit Account .. .. 600 0 0 Remittances in transit, and outstanding balances at tourist bureaux.. .. .. .. 11,954 6 6 Income and Expenditure Account: Excess expenditure over income .. .. .. 323,371 19 5 £1,145,074 7 2 £1,145,074 7 2 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, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B. -1 [Pt. IV]. —Cyeil G. Collins, Controller and Auditor-General.

107

B.—l [Px. IV], Sup. TO 1939.

TARANAKI MAORI TRUST BOARD. Statement of Receipts and Payments for Year ended the 31st March, 1939. Receipts. Payments. , £ s. d. £ s. d. Grants — Balance, as at Ist April, 1938 .. 1,394 11 8 Marae renovations — £ s. d. £ s. d. Less refund .. . . .. 12 0 0 Puniho Pa .. .. .. 229 14 4 1,382 11 8 Parihaka I'a .. .. .. 74 11 9 Compensation grant .. .. .. .. 5,000 0 0 Manukorihi Pa .. .. .. 517 8 Grant, general —District Committees: Refunds . . 27 0 0 Piraunui Pa .. .. 55 110 Rent .. .. .. .. .. • • 014 0 Waipapa Pa .. .. .. 339 15 0 Waitara celebrations .. .. .. • ■ 4 6 4 Taikatu Pa .. .. .. 166 12 0 Grant, Ngarauru Marae renovation: Piraunui Pa .. 15 110 Meremere Pa .. .. .. 76011 Waipapa Pa .. .. .. .. 5 0 0 Ketetahi-Mawhitiwbiti Pa .. 305 7 6 Meremere Pa .. .. ■ . . .. 32 0 0 1,253 1 0 Marae, miscellaneous —• Manukorihi Pa .. .. . . 50 0 1 Waitara celebrations . . .. 14 17 8 Meremere Pa . . .. 10 18 8 Parihaka Pa .. .. .. 66 3 2 Kapuni Pa .. .. .. 10 0 0 Otakeho Pa .. .. .. 7 10 0 Kaipakopako Pa .. .. 18 8 0 177 17 7 Carved meeting-house, Waitara .. .. 11 16 1 1,442 14 8 Health : Medical—■ Hospitals .. .. 150 0 0 Nurses.. .. .. .. 375 0 0 525 0 0 General: District Committees— Ngarauru . . .. .. 104 14 6 Ngaruahino .. .. .. 27 7 9 Ngatiruanui .. .. .. 67 4 10 Ngatimaru .. .. .. 135 10 0 Te Atiawa .. .. .. 26 17 0 361 14 1 Special— Parihaka Pa Memorial .. .. 244 9 9 Tumate Mahuta funeral .. . . 40 0 0 Ngaruawahia celebrations .. 46 16 4 Porourangi meeting-house . . 100 2 6 Mangahanea Hall .. . . 50 1 3 Sir James Carroll Memorial hui .. 200 5 0 Bus-hire East Coast tour . . 338 0 0 Wreaths —Sir Maui Pomare : Mrs. Takarangi .. .. .. 116 0 1,021 10 10 3,350 19 7 Administration of Board— Members' allowance and expenses .. 169 2 4 Secretary's salary .. .. .. 230 11 0 399 13 4 Office — Petty cash .. .. .. 177 17 5 Phone, box, toll.. .. .. 25 711 Stationery .. .. .. 3 12 6 Printing .. .. .. 32 15 4 Furniture and fittings .. .. 19 5 6 Rent .. .. .. .. 32 10 0 Honorarium .. .. .. 10 0 0 Audit fees .. .. .. 33 6 0 Bonus .. .. .. .. 25 0 0 Travelling-expenses .. .. 5 19 9 Sundry .. .. .. 1 14 3 Interest .. .. .. 67 7 6 Unemployment-tax .. .. 22 5 6 Bank charges .. .. .. 010 0 457 11 8 857 5 0 4,208 4 7 Credit balance .. .. .. .. 2,258 9 3 £6,466 13 10 £6,466 13 10 Reconciliation with Bank Pass-book. £ s. d. . • Balance as per pass-book .. .. ..2,61278 Less cheques outstanding—■ £ s. d. No. 218 : Farmers' Co-operative 48 14 11 No. 221 : E. K. Clement .. 305 7 6 354 2 5 Balance in bank .. .. .. .. 2,258 5 3 Plus cash in hand .. .. .. 0 4 0 Balance as per cash-book .. .. .. £2,258 9 3 -<

108

B—l [PT. IV], SUP. TO 1939.

TARANAKI MAORI TRUST BOARD—continued. Income and Expenditure Account foe the Year ended the 31st March, 1939. Expenditure. Income. £ s . d. Grants — Compensation grant .. .. .. .. 5,000 0 0 Ma.rae renovations— £ s. d. £ s. d. Waipapa Pa .. .. .. 550 0 0 Piraunui Pa .. .. 40 0 0 Taikatu Pa .. .. .. 550 0 0 Ketetahi-Mawhitiwhiti Pa .. 500 0 0 Aotcaroa Pa .. .. .. 10 0 0 Parihaka Pa : Memorial .. . . 22 12 11 1,672 12 11 Marae, miscellaneous— Meremere Pa .. .. 10 18 8 Parihaka Pa .. .. .. 17 6 1 Manukorihi Pa .. .. .. 13 6 .Kaipakopako Pa . . .. 18 8 0 Waitara celebrations .. .. 32 4 5 80 0 8 1,752 13 7 Spccial— Tumate funeral .. .. .. 40 0 0 Porourangi meeting-house .. 100 2 6 Mangahanea Hall .. .. 50 1 3 Sir J. Carroll Memorial celebrations 200 5 0 Bus-hire : East Coast tour .. 438 11 0 Wreaths .. .. .. 1 16 0 830 15 9 Health— Hospitals .. .. .. 150 0 0 Nurses.. .. .. .. 250 0 0 Sanitation .. .. .. 200 0 0 600 0 0 General: District— Ngarauru .. .. .. 129 14 6 Ngatiruanui . . .. .. 163 18 10 Ngaruahinc .. . . .. 100 0 0 Taranaki . . .. .. 100 0 0 Te Atiawa .. . . .. 100 0 0 Ngatimaru .. .. .. 100 0 0 693 13 4 Scholarship : Rima Wakarua Memorial .. 100 0 0 Carved meeting-house .. .. .. 11 16 J 3,988 18 9 Administration of Board— Members' allowance .. .. 131 0 0 Members' travelling-expenses .. 38 16 3 Members' allowance-tax .. .. 4 7 4 174 3 7 Secretary's salary .. .. .. 226 0 0 Office— Audit fees .. .. .. 13 10 0 Bank charges .. .. .. 010 0 Depreciation .. .. .. 114 2 Insurance .. .. .. 0 13 11 Phone, box, toll.. .. .. 40 13 8 Power-consumption .. .. 9 19 5 Remuneration .. .. .. 35 0 0 Rent .. .. .. .. 31 16 0 Repairs .. .. .. 18 0 Stamps .. .. .. 2 1110 Stationery .. .. .. 5 6 3 Sundry .. .. .. 25 9 8 Telegrams ~ .. .. 4 6 11 Travelling-expenses .. .. 8 9 2 Wage-tax .. .. .. 8 14 0 Wages .. .. .. 104 Q 0 303 13 0 Interest .. .. .. .. 67 7 6 771 4 1 Excess of income over expenditure .. .. 239 17 2 £5,000 0 0 fi^ooo""(T"o

109

B.—l [PT. IV], Sup. TO 1939.

TARANAKI MAORI TRUST BOARD—continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. 1. Grants —■ 1. Compensation grant outstanding— £ s. d. £ s. d. Marao renovation— £ s. d. £ s. d. Balance as at 31st March, 1938 3,000 0 0 Aotearoa Pa .. .. 10 0 0 Grant due 1938-39 .. .. 5,000 0 0 Parihaka Pa .. .. 4 19 5 ■——— Ketetahi-Mawhitiwhiti Pa .. 194 12 6 8,000 0 0 Puniho Pa .. .. 52 3 3 Less payment during period .. 5,000 0 0 Taikatu Pa .. .. 383 8 0 3,000 0 0 Waipapa Pa .. .. 215 5 0 2. Furniture and fittings— 860 8 2 Balance as at 31st March, 1938 116 17 6 Marae, miscellaneous — Less depreciation .. .. 114 2 Manukorihi Pa .. .. .. 12 13 3 2. Special —• 105 13 4 Bus-hire: East Coast.. .. .. 100 11 0 Plus addition .. .. 5 6 6 3. Health: Medical— 110 19 10 Nurses .. .. .. 125 0 0 3. Sundry debtorsSanitation .. .. .. 200 0 0 Bills receivable .. .. 88 8 6 325 0 0 W.C.R.B. Association.. .. 159 10 9 4. General: District Committees— Maori Purpose Board.. .. 25 0 0 Ngarauru .. .. .. 100 0 0 272 19 3 Ngatiruanui . . . . .. 100 0 0 4. Office payments in advance — Taranaki .. .. .. 119 18 0 Phone rental .. .. 5 8 4 Te Atiawa . . .. .. 100 0 0 Salary .. .. .. 4 12 6 Ngatimaru .. .. .. 124 17 11 Wages .. .. .. 2 0 0 Ngaruahine .. .. .. 112 7 4 12 010 657 3 3 5. Cash balances — 5. Scholarship— In bank .. .. .. 2,258 5 3 Rima Wakarua Memorial Fund .. 100 0 0 In hand (cash, 4s. ; petty cash, £5 Os. 3d.).. •• ■■ 5 4 3 2,055 15 8 2,263 9 6 6. Reserves — General Reserve .. .. 500 0 0 Depreciation.. .. .. 19. 8 7 519 8 7 7. OfficeMembers' tax .. .. 0 10 8 Wage-tax .. .. .. 814 0 9 4 8 2,584 8 11 Appropriation Account —• Balance as at 31st March, 1939 .. 3,337 9 9 Plus sundries .. .. .. 17 6 3 3,354 16 0 Less sundries .. .. .. 19 12 8 3,335 3 4 Plus excess of incomo over expenditure .. .. .. 239 17 2 3,575 0 6 Less General Reserve .. .. 500 0 0 3,075 0 6 £5,659 9 5 £5,659 9 5 10/5/1939. W. Wakarua, 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 the payment of the compensation grant of £3,000, the item " Compensation grant outstanding, £3,000," should not be shown in the Balance-sheet as an asset of the Board. Exception : Employ-ment-tax in respect of the daily allowance paid to the Board members for their attendance at meetings of the Board and in respect of the salary paid to the Secretary has, contrary to law, been paid by the Board.—Cyril Collins, Controller and Auditor-General.

110

B.—l [PT. IV], Sup. TO 1939.

NATIVE DEPARTMENT. SPECIAL HOUSING FUND. Statement of Receipts and Payments for the Year ended 31st March, 1939. Receipts. Payments. Balance, Ist April, 1938 — £ s. d. £ s. d. Loans to Natives for dwellings:— £ s. d. £ s. d In hands of Maori Land Boards 4,242 12 8 Erection .. .. .. 32,249 6 3 In hands of Native Trustee .. 94,315 0 0 Bepairs .. .. .. 2 041 19 10 —— 98,557 12 8 Purchase .. .. .. '735 11 5 Repayments by Natives— 35 026 17 6 Interest .. .. .. 675 9 1 Expenditure on dwellings (sections 3 and 4, Native Principal .. .. .. 2,352 17 3 Housing Amendment Act, 1938): Erection .. 106 7 7 3,028 6 4 Acquisition of land (see contra) .. .. 375 0 0 Deposits against advances .. .. .. 806 411 Balances— £ s. d. Interest received from Native Trustee .. .. 1,756 19 4 In hands of Native Trustee .. 64,836 19 4 Bents and other receipts .. .. .. 103 10 2 In hands of Maori Land Boards 3,967 9 0 Sale of sections (see contra) .. .. .. 60 0 0 68 804 8 4 £104,312 13 5 £104,312 13 5 Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Transfer to Housing Fund Account .. .. 2,474 I 1 Interest earned on— Loans .. .. .. .. .. 715 16 7 Deposits with Native Trustee .. .. 1,756 19 4 Bent and other receipts .. .. .. 15 2 £2,474 1 1 £2,474 1 1 Housing Fund Account. Dr. £ s. d. Cr. £ s. d. Balance .. .. .. .. .. 102,489 18 2 Balance, Ist April, 1938 .. .. .. 100,015 17 1 Excess of income over expenditure .. .. 2,474 1 1 £102,489 18 2 £102,489 18 2 Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Special Housing Fund .. .. .. 102,489 18 2 Land .. .. .. .. .. 315 o 0 Deposits against advances .. .. .. 1,242 0 6 Buildings completed (two) — £ s. d. Sundry creditors .. .. .. .. 332 8 6 Principal .. .. .. 106 2 9 Interest due . . .. 0 9 4 106 12 1 Loans to Natives— Principal .. .. .. 34,276 5 3 Interest due .. . . 34 7 5 Interest accrued .. 110 0 34,321 12 8 Sundry debtors .. .. .. 516 14 1 Cash balances— In hands of Maori Land Boards 3,967 9 0 In hands of Native Trustee .. 64,836 19 4 68,804 8 4 £104,064 7 2 £104,064 7 2 0. N. Campbell, Under-Secretary. M. J. Lawless, 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 of the Board, are unable to furnish the security required under the Native Housing Acts and for the purpose of assisting the most urgent and necessitous cases, the Government has established a Special Housing Fund consisting of grants totalling £100,000, which have been paid 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 in granting advances for housing purposes.

I hereby certify that the Statement of Receipts and Payments, the 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.—Cyril G. Collins, Controller and Auditor-General.

111

B.—l [ FT. IV], SUP. to 1939.

NEW ZEALAND REPARATION ESTATES. Trading Account for the Year ended 31st March, 1939. Debit.

Credit.

Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. £ s. d. Cr. Salaries .. .. .. .. 3,771 17 9 Profits from trading— £ s. d. £ s. d. Less amount recovered from banana Copra .. .. .. .. 1,062 G 3 scheme .. .. .. 600 0 0 Rubber .. .. .. 1,166 11 9 3,171 17 9 Hides .. .. .. .. 171 6 1 Residential and Head Office buildings— Maintenance .. .. .. 1,317 3 5 2,400 4 1 Yard maintenance .. .. 437 16 10 Less loss of Cocoa trading .. 248 6 4 Rates, taxes, and insurance .. 482 12 9 2,151 17 9 2,237 13 0 General income— General expenses— Rents .. .. .. ..3,37289 Audit fees .. .. .. 186 12 1 Interest .. .. .. 426 7 11 General expenses .. .. 209 6 5 3,798 16 8 Indenture Niue labour .. .. 76 9 6 Head Office sundry earnings— Leapuni water-supply: Maintenance 147 4 4 Commission .. .. .. 143 0 8 London general expenses .. 105 17 2 Plantation stores .. .. 805 9 9 Motor-car hires .. .. .. 11 16 6 Vaivase water-supply .. .. 16 8 0 Office furniture: Maintenance .. 33 7 1 Slipway earnings . . .. 39 3 6 Plantation leased expenses .. 99 18 6 Weighbridge earnings .. .. 5 3 6 Policing .. .. .. 157 15 5 Sundries .. .. .. 4 19 Postages and radios .. .. 225 16 0 1,013 7 2 Printing and stationery .. .. 147 12 1 Profits on working accounts— Running expenses, General Manager's Carpenters .. .. .. 88 19 5 car .. .. .. .. 305 14 6 Paint-shop .. .. .. 0 8 10 Survey fees .. .. .. 10 2 6 Travelling allowances and expenses 357 111 89 8 3 2,074 14 0 Less engineering-shop .. .. 53 10 1 Depreciation .. .. .. .. 1,264 0 6 35 18 2 Losses on realization of sundry assets .. 12 5 0 Motor-boats — Loss: Cash shortage, banana scheme .. 15 16 8 " Taumafai" .. .. .. 783 16 9 Bad debts reserve .. .. . . 144 14 8 Less " Tausala" .. .. 68 0 4 Motor-lorry: Losses on working .. .. 431 13 11 715 16 5 Remissions — Yard labour .. .. .. .. 359 13 8 Rent .. .. .. .. .. 631 14 0 Sales of meat and stock increases .. 5,439 19 6 Interest .. .. .. .. 30 0 0 Less yard meat .. .. .. 22 1 9 Balance transferred to Profit and Loss Appropriation 5,417 17 9 Account .. .. .. .. 4,385 14 0 Increase in horses and donkeys .. .. 211 10 0 Plantation sundry earnings— Aleisa .. .. .. .. 64 9 4 Central Group .. .. .. 304 7 11 Mulifanua .. .. .. 164 16 10 Vaitele .. .. .. 66 18 3 Vailele .. .. .. 94 13 7 695 5 11 £14,400 3 6 £14,400 3 6 Profit and Loss Appropriation Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Plantation Renewals Account .. .. .. 1,000 0 0 Balance .. .. .. .. 34,739 1 3 Balance .. .. .. ... .. 38,172 5 3 Increase in land-value .. .. .. 47 10 0 Profit and Loss Account .. .. .. 4,385 14 0 £39,172 5 3 £39,172 5 3

112

Item. Rubber. j Copra. ! Cocoa. Sundries. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock at 1st April, 1938 .. .. 1,635 0 0 6,384 0 0 3,782 0 0 71 0 0 11,872 0 0 Production .. .. .. .. 2,563 0 0 15,583 0 0 10,910 0 0 120 0 0 29,176 0 0 Expenses .. .. .. .. 872 0 0 13,284 0 0 2,765 0 0 63 0 0 16,984 0 0 Profit .. .. .. .. 1,167 0 0 1,062 0 0 .. 171 0 0 2,400 0 0 Totals .. .. .. 6,237 0 0 36,313 0 0 17,457 0 0 425 0 0 60,432 0 0

I Item. Rubber. Copra. | Cocoa. Sundries. | Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Proceeds from sales .. .. .. 5,071 0 0 29,085 0 0 13,526 0 0 377 0 0 48,059 0 0 Refunds of duty .. .. .. 487 0 0 1,064 0 0 834 0 0 .. 2,385 0 0 Stock at 31st March, 1939 .. .. 679 0 0 6,164 0 0 2,849 0 0 48 0 0 9,740 0 0 Loss . . . . .. .. .. .. 248 0 0 .. 248 0 0 Totals .. .. .. 6,237 0 0 36,313 0 0 17,457 0 0 425 0 0 60,432 0 0

B— 1 [PT. IV], SUP. to 1939.

NEW ZEALAND REPARATION ESTATES—continued. Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 695,163 15 2 Properties unoccupied— £ s. d. £ s. d. Reserves — £ s. d. Land .. .. .. 82,901 16 0 Blackboys' Repatriation Con tin- Buildings .. .. '41 16 0 gency Account .. .. 1,840 0 6 Improvements .. .. 2,292 711 Plantation renewals .. .. 7,920 1 6 gg 235 19 11 Nuiean labour: Deferred pay .. 48 3 9 Properties occupied or leased— 9,808 5 9 Residential and Head Office— Sundry creditors— Land .. .. .. 16,965 5 8 Ordinary .. .. .. 255 1 6 Buildings .. .. .. 27,970 9 3 Personal accounts in credit .. 404 5 5 Plant and machinery—Saleufl 659 g 11 Iceworks .. .. 820 0 0 Deposit Furniture and office plant .. 453 18 6 Land Purchase .. 130 18 0 4(1 209 13 5 Other .. .. . . 53 10 3 Plantations leased— 184 8 3 Land .. .. .. 94,510 5 4 Banana Scheme Account .. 17,932 11 3 Buildings .. .. 17 898 1 5 Less scheme assets .. .. 5,903 17 3 Improvements !. !0*703 13 5 12,028 14 0 jjt) 20 9 0 2 Writings off in Suspense .. . . .. 4,471 10 2 Plantations worked— Paymaster-General's Suspense Account .. 4,034 7 7 Land . . . . 324 658 0 9 Exchange suspense Account .. .. .. 319 12 5 Buildings .. !! " 16 4 Profit and Loss Appropriation Account .. 38,172 5 3 Other improvements .. .. 19,493 18 11 Plant and machinery .. .. 2,239 11 3 Furniture .. .. .. 202 10 9 Stores .. .. .. 130 13 3 Live-stock .. .. .. 26,100 13 3 390,299 10 0 Plant and machinery— Engineers' and carpenters' shops 319 18 7 Weighbridge.. .. .. 41 0 0 Yard plant .. .. .. 180 3 9 541 2 4 Sunday assets— Motor-boats and equipment .. 1,051 12 6 Motor lorries and car .. .. 913 2 0 Leaupuni water-supply .. 108 18 4 Tuvao plantation .. .. 28 2 9 2,161 10 1 Sundry debtors— Rents, &c. .. .. .. 3,830 14 2 Ordinary debtors .. .. 235 3 7 4,005 17 9 Less reserve for bad and doubtful debts .. .. 1,528 14 5 2,537 3 4 Secured debtors— Land purchases .. .. 2,490 0 4 Mortgages .. .. .. 4,920 7 3 Bill of sale .. .. .. 051 9 3 8,008 2 10 I Bank of New Zealand Account .. 1,042 7 8 Cash in hand .. .. .. 200 0 1 1,242 7 9 Paymaster-General's Account .. .. 83,225 411 Payments in advance, &c.— Rent .. .. .. 240 0 0 Sundries .. .. .. 21 19 10 268 5 10 Stores and stocks 011 hand .. .. 5,495 13 7 Cocoa held on consignment for lessees (advances) .. .. .. .. 15 8 3 Produce on hand and consignment .. 9,740 3 5 Duty Deposit Account .. .. ~ 3 0 0 Losses on realization .. .. . . 125 3 0 Outstanding losses in Suspense .. .. 4,471 10 2 £764,842 5 6 £764,842 5 6 W. L. Edwards, Accountant. 1 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.—Cyril G. Collins, Controller and Auditor-General.

15 —B. 1 [PT. IV], SUP. TO 1939.

113

B.—l [PT. IV], SUP. TO 1939.

AIR DEPARTMENT. ClVir, AVIATION. Income and Expenditure Account foe the Yeae ended 31st March, 1939. Expenditure. £ s. d. j Receipts. £ s. d. Pay : Technical staff and proportion of adminis- Fees under Air Navigation Act, 1931 .. .. 581 10 0 trative .. .. -. •• •• 3,508 18 9 Excess of expenditure over income .. .. 42,167 16 8 Aeradio services .. .. • • • ■ 4,469 14 6 Expenses on aircraft-landing grounds .. .. 5,149 411 Expenses of visit, Air Marshal Sir E. Ellington .. 76 3 1 International Commission for Air Navigation .. 168 19 9 Investigation of accidents .. .. • • 173 16 2 Maintenance of motor-vehicles, &c. .. .. 808 6 3 Meteorological services .. .. .. 9,902 12 10 Overtime and meal allowances .. .. 168 19 1 Printing and stationery .. .. .. 801 13 10 Travelling and transfer expenses .. .. 888 15 2 Safety precautions, cross-country flying .. 39 19 9 Postage, telegrams, and rent of boxes .. .. 100 0 0 Freight, cartage, and shipping charges .. .. 175 0 0 Fuel, light, power, and water .. .. .. 50 0 0 Rent of offices .. .. • ■ • - 260 0 0 Hawke's Bay flood relief .. . • ■ • 321 4 7 Subsidy to commercial aviation •• •• 12,500 0 0 Compensation and medical expenses, civil pilots, Hawke's Bay flood .. .. .. . ■ 296 18 6 Examination expenses ... .. •• 13 18 0 Expenses : Interchange of personnel, Air Ministry 1 ,200 7 8 Trans-Tasman Conference : Expenses .. .. 193 5 3 Depreciation .. .. •• 1,481 8 7 £42,749 6 8 £42,749 6 8

Note. —Interest on capital provided in full in Air Force Income and Expenditure Account.

AIR FORCE. Income and Expenditure Account foe the Year ended 31st Maech, 19.39. Expenditure. £ s. d. Receipts. £ s. d. Pay: Regulars, civilians, and Territorials .. 117,195 0 1 Rents receivable .. .. .. •• 1,885 11 10 Advertising, books, &c. .. .. .. 2,405 4 4 Receipts from Air Ministry for training pilots .. 51,150 0 0 Expenses in connection with personnel overseas 9,510 10 6 Purchase of discharges .. .. 110 0 0 Fees and grants to aero clubs for training pilots 29,332 18 4 Recoveries on account of expenditure of previous Freight, cartage, and shipping charges .. .. 15,795 19 2 years .. .. _ • • 012 4 Fuel, lighting, power, and water .. .. 3,773 11 4 Excess of expenditure over income before charging Grants to bands .. .. .. •• 50 0 0 interest carried down .. .. 295,442 13 6 Grants to Territorial Squadron funds .. .. 250 0 0 Maintenance of aircraft, &c. .. .. .. 94,252 0 5 Maintenance of land and buildings .. .. 10,304 18 4 Medical expenses .. .. •• 2,651 1 1 Overtime and meal allowances .. . • 506 17 4 Payments to Air Ministry on account of personnel on loan .. . . ■ • • • • • 601 4 3 Postage, telegrams, and rent of boxes .. .. 502 2 3 Printing and stationery .. .. 2,248 17 7 Rations, supplies, and upkeep of personnel .. 12,170 2 0 Rent of offices .. •• •• 3,147 18 6 Stores lost, &c., and written off .. .. 6,408 9 4 Sundry expenses .. .. . • • • 34 10 7 Telephone services .. .. .. • • 833 18 1 Training and refresher courses .. .. 5,925 14 7 Travelling and transfer expenses .. .. 5,613 2 3 Uniform grants and allowances .. .. 3,023 7 0 Depreciation .. •• •• •• 22,051 10 4 £348,588 17 8 £348,588 17 8 £ s. d. £ s. d. Balance brought down .. •• •• 295,442 13 6 Excess of expenditure over incojne .. .. 330,388 2 9 Interest on capital .. .. 34,945 9 3 £330,388 2 9 £330,388 2 9

114

B.—l [PT. IV], SUP. TO 1939.

AIR DEPARTMENT—continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 121,695 3 3 Public Works Fund .. 487,355 7 6 Buildings, including developmental work on Air Consolidated Fund .. 659,177 12 10 Force aerodromes .. .. .. 681,237 2 6 1,146,533 0 4 Air and marine craft, motor-vehicles, plant and Value of gift assets .. .. .. 17,330 0 0 machinery, equipment, and stores .. 351,820 5 1 Furniture .. .. .. .. 7,334 6 6 1,163,863 0 4 Mechanical appliances .. .. .. 923 18 10 Creditors— Libraries .. .. .. .. 444 18 11 Departmental .. .. 5,465 1 6 Stationery and publications .. .. 400 0 0 Sundry .. .. 5,284 18 11 Stamps .. .. .. .. .. 753 — 10,750 0 5 Debtors— £ s. d. Writings-off, Suspense Account .. .. 6,408 9 4 Departmental .. .. 1,522 7 7 Treasury Adjustment Account .. .. 435,031 611 Sundry .. .. 52,238 1 8 53,760 9 3 Loans to aero clubs, excluding exchange .. 19,464 18 8 Assets in suspense .. .. .. 6,408 9 4 Excess of expenditure over income— £ s. d. Air Force Revenue Account 330,388 2 9 Civil Aviation Revenue Account .. .. 42,167 16 8 372,555 19 5 £1,616,052 17 0 £1,616,052 17 0 N.B.— I The value of stocks on hand has been estimated, no detailed price-lists being available. T. A. Barrow, A.11.A.N.Z., A.1.A.N.Z., Air Secretary. F. A. Davis, A.K.A.N.Z., A.A.1.5., 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 departmental note enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General.

115

B.—l [FT. IV], Sup. TO 1939.

PUBLIC WORKS DEPARTMENT. ELLESMERE AND FORSYTH RECLAMATION ANI) AKAROA TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Balance-sheet as at 31st March, 1939. Liabilities. £ s. d. Assets. £ s. d. Accumulated Fund .. .. .. 16,914 22 Net receipts from sale or lease of Ellesmere Lake lands .. .. .. 129,089 3 3 Less expenditure on construction, &c., of Lincoln-Akaroa Railway .. .. 112,175 1 1 £16,914 22 £16,914 22 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.-—Cyril G. Collins, 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 Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Net expenditure (including a proportion of Recoveries on account of expenditure of previous general " departmental" administrative years— expenditure) on the following works — £ s. (1. Roads.. .. .. .. •• 1,368,852 10 7 Roads .. .. .. 19 1110 Harbour-works .. .. •• 14,259 16 6 Lands .. .. .. 153 14 10 Lands: Miscellaneous .. .. •• 151,765 17 9 Harbour .. .. .. 200 0 0 373 6 8 Balance, being excess of capital expenditure over capital income on roads, harbourworks, &c., transferred to National Development Account .. .. .. .. 1,534,504 18 2 £1,534,878 4 10 £1,534,878 4 10 Balance-sheet as at 31st March, 1939. Liabilities. Assets. Liability to Public Works Fund—- £ s. d. National Development AccountRoads, &c. .. .. •• •• 26,003,793 14 8 Net expenditure to 31st March, 1939— £ s. d. Roads on goldfields .. •• •• 1,141,266 17 3 Roads, &c. .. .. .. .. 26,015,798 11 0 Harbour-works .. •• •• 1,063,785 3 8 Roads on goldfields .. .. .. 1,141,266 17 3 Lands: Miscellaneous.. .. •• 1,317,730 7 6 Harbour-works .. .. .. 1,064,930 17 7 Development of mining •• •• 73,877 10 0 Lands: Miscellaneous .. .. 1,221,440 1 9 Main highways ■■ •• •• 1,226,000 0 0 Development of mining .. .. 73,877 10 0 Cash •• •• 638,874 4 5 Main highways .. .. .. 1,226,000 0 0 31,465,327 17 6 30,743,313 17 7 Treasury Adjustment Account .. •• 3,800 0 0 Stocks, &c. .. .. .. .. 161,070 6 9 Sundry creditors .. •• •• 151,235 19 0 Loans to local bodies— £ s. d. Writings-offin Suspense .. •• 2,602 7 8 Otanomomo River Board 1,874 16 9 Balances on account of other Departments 27,368 10 3 Inter-Wanganui River Board .. .. 1,195 0 0 Eastbourne Borough Council .. .. 5,146 16 11 Taieri River Trust .. 77,226 5 9 85,442 19 5 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 .. .. .. 9,396 19 0 Stores, &c., deficits .. .. .. 2,602 7 8 Cash in General Purposes Account .. 638,874 4 5 £31,650,334 14 5 £31,650,334 14 5

116

B.—l [PT. LV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT-—continued. PUBLIC WORKS EUNI)—RAILWAY CONSTRUCTION. Income and Expenditure on Capital Account foe the Year ended 31st March, 1939. Expenditure. £ d. Income. £ B . d. Net expenditure, including proportion of general Balance, boing excess of capital expenditure departmental administration expenditure over capital income transferred to Railwayon the following lines— Construction Account .. .. .. 1,273,156 1 7 Dargaville Branch.. .. .. .. 30,339 16 Ci Paeroa-Pokeno .. .. .. .. 70,289 13 4 Taneatua-Opotiki .. .. .. 1,627 3 4 Gisborne-Waikokopu .. .. .. 464,116 3 9 Napier-Wairoa .. .. .. .. 60,158 18 2 Waikokopu Branch .. .. .. 21,330 310 East Coast Main Trunk Railway : Automatic signalling installation .. .. .. 23,657 19 11 Westport-Inangahua .. .. .. 129,004 16 11 Wharanui-Parnassus .. .. .. 474,472 13 9 Land claims .. .. .. . .Or. 3,585 2 6 Surveys, &c. .. .. .. .. 1,743 14 7 £1,273,156 1 7 £1,273,156 1 7 IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND) SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s d Net expenditure on the construction and upkeep of Balance, transferred to Irrigation Construction dams, weirs, water-races, &c., in course of Account, being excess of expenditure over construction income for year .. .. .. 222 515 6 6 Surveys and general .. .. .. 346 3 3 Manitoto survey .. .. .. .. 013 0 Investigations in Canterbury .. .. 4,398 12 11 Ashburton-Lyndhurst .. .. .. 40,464 2 0 Manuherikia .. .. . . .. 2,826 14 3 Eraser River .. .. .. .. l, 562 5 4 Level Plains .. .. .. .. 3,678 12 1 Waihopai .. .. .. .. 1,813 3 1 Rangitata diversion .. .. .. 98,875 7 3 Dunstan extension .. .. .. .. 1,919 510 Downs water-supply .. .. .. 39,807 3 1 Mayflelds-Hinds . . .. .. .. 26,786 5 9 Hope's Creek survey .. .. .. 36 18 8 £222,515 6 6 £222,515 6 6

117

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY, CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1939. Gross Revenue Account.

Net Revenue Account.

118

398t1 1go2tut1. 354. 35 6rt 102rt 3reŕ946 546 3

d3d

B.—l [PT. IV], SUP. TO 1939,

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY, CENTRAL OTAGO— continued. Depreciation Reserve Account.

119

Ardgour. Arrow River. Bengerburn. Karnscleugh. Hawkdun. Idaburn. Ida Valley. (Galloway. Last Chance. Manuherikia. Omakau. Tarras. Teviot. Total. - | ; - | i £ s " d. £ s. d.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. Balances at 31st March, 1939 .. : 593 7 115,067 16 5 .. 2,630 10 112,175 8 3 94 15 72,086 11 7 .. 1,685 15 92,022 19 2 .. ,1,260 19 83,761 0 1021,379 6 1 593 7 115,067 16 5j .. [2,630 10 112,175 8 3 94 15 72,086 11 7j .. 1,685 15 9 2,022 19 2 .. 1,260 19 83,761 0 lo'21,379 6 1 !—= === ===== I 1 ! 1 I I i -o . £ 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. -Balances at 31st March, 1938 .. 528 5 44,344 1 2 .. 2,317 1 31,894 1 9 79 11 111,924 12 7 .. 1,500 15 21,800 18 5 .. 1,122 11 73,288 10 018,800 9 2 Amounts transferred from Revenue 65 2 7 723 15 3 .. 313 9 8 281 6 6 15 3 8 161 19 0 .. 185 0 7 222 0 9 .. 138 8 1 472 10 10 2 578 16 11 Accounts ! , 593 7 115,067 16 B .. b,630 10 112,175 8 3 94 15 72,086 11 7 .. 1,685 15 92,022 19 2 .. 1,260 19 83,761 0 1021,379 6 1

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT—continued. IRRIGATION SCHEMES IN OPERATION: CANTERBURY. Profit and Loss Account for the Year ended 31st March, 1939.

PUBLIC BUILDINGS (PUBLICj WORKS FUND). Income and Expenditure on Capital Account foe the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Parliamentary buildings .. .. 4,712 19 5 Amounts transferred to DepartDepartmental buildings .. .. 454,094 1 5 ments — £ s. d. Workshops .. • • • • • • 17,579 14 6 Air .. .. .. 332,731 8 0 Government houses .. .. •• 467 10 5 Agriculture .. .. 18,242 14 10 Ministerial residences .. •• 3,914 3 0 Health .. .. .. 91,903 0 1 Other Government buildings— £ s. d. Internal Affairs .. .. 126 7 9 Courthouses .. •• 35,588 610 Justice .. .. .. 37,831 3 4 Prisons .. •• •• 7,188 17 11 Marine .. .. .. 469 0 0 Police .. .. 80,598 15 7 Mental hospitals .. .. 134,405 14 8 Post and Telegraph ..289,163 13 10 Police .. .. .. 79,631 18 0 Air defence .. 350,083 1 3 Post and Telegraph .. 293,072 8 4 Agriculture . • • * 20,933 0 8 Prisons . . .. .. 7,999 14 10 Marine .. ■ ■ • • 469 0 0 Scientific and Industrial ReMental hospitals •• 145,675 5 3 search .. .. .. 13,657 1 10 Health and hospitals .. 93,237 16 3 Tourist .. .. .. 16,061 18 8 Internal Affairs •• •• 91 3 2 1,026,132 10 4 Scientific and Industrial Re- Balance, being excess of capital search .. •• •• 14,773 9 0 expenditure over capital inTourist • ■ 16,061 18 8 come transferred to— 1,053,864 8 5 Departmental buildings and offices .. .. 481,825 19 6 Government houses .. 467 10 5 Workshops .. .. 17,579 14 6 Ministers'residences .. 3,914 3 0 Parliamentary buildings .. 4,712 19 5 508,500 6 10 £1,534,632 17 2 £1,534,632 17 2 PLANT, MATERIAL, AND SERVICES (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. Expenditure, including salaries, £ s. d. Sundry recoveries, &c., from wages, &e., on—■ £ s. d. miscellaneous works and Plant .. •• •• 415,271 2 6 other Departments— £ s. d. Material and stores .. 192,281 12 6 Plant .. .. .. 118,579 3 5 Freight and cartage .. 45,575 13 4 Material and stores .. 159,442 14 0 Services, other Departments 991,811,19 0 Freight and cartage .. 43,741 16 0 1,644,940 7 4 Services, other Departments 1,029,095 18 7 1,350,859 12 9 Balance, being excess of capital expenditure over capital income for the year transferred to— Plant .. .. .. 296,691 19 1 Material and stores .. 32,838 17 9 Freight and cartage .. 1,833 17 4 Services, other DepartmentsCr. 37,283 19 7 294,080 14 7 £1,644,940 7 4 £1,644,940 7 4 •

120

Dr. Levels. Redcliff. j Total. j Or. Levels. Redclifl. Total. j I r II ■■■ | Gross Revenue Account. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stocks at 1st April, . . 49 4 9 49 4 9 Sales of water .. 129 5 8 125 10 6 254 16 2 1938 Rent of cottages .. 20 0 0 25 0 0 45 0 0 Management and oper- 2,104 3 10 683 12 7 2,787 16 5 Stocks at 31st March, .. 17 14 0 17 14 0 ating expenses, sal- 1939 aries, wages, and Gross loss .. 1,954 18 2 564 12 10 2,519 11 0 car allowance 2,104 3 10 732 17 4 2,837 1 2 2,104 3 10 732 17 4 2,837 1 2 Net Revenue Account. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Gross loss, transferred 1,954 18 2 564 12 10 2,519 11 0 Net loss, transferred 4,577 12 2 1,101 15 2 5,679 7 4 Interest .. .. 2,560 5 11 516 10 6 3,076 16 5 to Accumulated Depreciation reserve 62 8 1 20 11 10 82 19 11 Profit and Loss Account 4,577 12 2 1,101 15 2 5,679 7 4 4,577 12 2 1,101 15 2 5,679 7 4

B.—l [ PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure Account foe the Year ended 31st March, 1939. Expenditure. Income. Net expenditure for year on administration and £ s. d. Income for the year as under— £ g . d. supervision expenses, &c., asunder —- Reeoveries(salaries, &c.) from other Departments Travelling-expenses and transfer expenses of and accounts .. .. .. .. 268 412 9 5 officers.. .. .. .. .. 70,047 13 6 Fees from— Salaries .. .. .. .. .. 377,697 5 9 Inspection and licenses, &c., electric lines and Equipment and other allowances .. .. 8,471 3 0 installations .. .. .. .. 495 5 2 Printing and stationery, lithographic work, plans, Water-power licenses .. .. .. 1,887 13 10 periodicals, &c. .. .. .. .. 21,238 10 3 Balance carried down, being excess of net expendiWork done by High Commissioner's staff .. 1,295 0 0 ture over income for year prior to apportionment Postages, telegrams, telephone connections, and against various works .. .. .. 253,284 1 6 rents of private letter boxes and bags .. 18,815 410 Repairs and upkeep, &c., of instruments .. 1,015 4 5 Rents of offices through New Zealand .. 22,432 0 0 Compassionate grants to widows of deceased officers .. .. .. .. 844 0 0 Sundries.. .. .. .. .. 2,115 5 2 Depreciation on departmental library at 5 per cent. .. .. .. . .. 108 3 0 £524,079 9 11 £524,079 9 11 £ s. d. Balance brought down .. .. .253,284 1 6 Amounts apportioned to various £ s. d. works and services as under — Railway construction and improvements .. .. 49,280 0 0 Public buildings .. .. 63,678 0 0 Lighthouses and harbour-works 1,633 0 0 Tourist resorts .. .. 1,075 0 0 Roads, lands improvement, &c. 88,587 0 0 Irrigation works .. .. 12,196 0 0 Electric supply .. .. 28,551 0 0 245,000 0 0 Less amount under-allocated 1937-38 .. .. 9,026 11 5 235,973 8 7 Balance carried forward to 1939-40 .. .. 17,310 12 11 £253,284 1 6 £253,284 1 6 ACQUISITION AND OPERATION OF QUARRIES—MOTUTARA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s d Stocks of motal, Ist April, 1938 .. .. .. 141 9 2 Sales of metal .. .. .. .. 2 232 11 7 Quarrying .. .. .. .. .. 596 14 6 Crushing .. .. .. .. .. (537 9 10 Loading .. .. .. .. .. 29 3 1 Signalling .. ■.. .. .. .. 7 3 1 Barging .. .. .. .. .. 496 0 3 Unloading .. . .. .. .. 196 1 5 Gross profit carried down .. .. .. 128 10 3 £2,232 11 7 £2,232 11 7 „ . . £ s. d. £ s. d. (supervision .. .. .. .. .. 196 14 11 Gross profit brought down .. .. .. 128 10 3 Accommodation .. .. .. .. 50 8 8 Rent of quarters, &c. .. .. .. .. 5 4 0 Water-supply .. .. .. .. 4 18 6 Plant hire . . . . .. 89 10 8 Loss on realization of assots .. .. .. 28 14 5 Stock adjustment .. .. .. . . 80 3 Net profit .. .. .. .. 19 4 5 Interest .. .. . . . . 68 15 9 £300 0 II £300 o 11 ACQUISITION AND OPERATION OF QUARRIES—TAURAROA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Gr. £ s . d. Quarrying .. .. .. .. .. 6,552 0 8 Sales of metal .. .. .. .. 12,128 2 0 Crushing .. .. .. .. .. 2,325 15 7 Stocks of metal .. .. .. 29 3 4 Transport .. .. .. .. .. 817 6 7 Gross profit carried down .. .. .. 2,462 2 6 £12,157 5 4 £12,157 5 4 £ s. d. £ s. d. Salaries, &c. .. .. .. .. 611 16 4 Gross profit brought down .. .. .. 2,462 2 6 Accident and holiday pay .. .. .. 230 3 1 Rent of quarters, &c. .. .. .. .. 30 18 0 Depreciation .. .. .. .. 413 19 11 Water rights .. .. .. .. .. 2 10 0 Interest .. .. .. .. .. 102 1 8 Tools and supplies (stock adjustment) .. .. 49 18 1 Repairs, maintenance, &c. .. .. .. 173 17 6 Plant Hire Account .. .. .. .. 135 2 I Rent .. .. .. .. .. 12 4 10 Net profit for year .. .. .. . . 1,136 7 4 £2,680 10 8 £2,680 10 8

16 —B. 1 [PT. IV], Sup. TO 1939.

121

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT—continued. ACQUISITION AND OPERATION OF QUARRIES —TE WERA QUARRY No. 2. Profit and Loss Account fob the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Stripping .. .. .. .. .. 799 8 0 Sales of metal .. .. . • .. 2,199 14 3 Quarrying and crushing .. .. .. 773 0 3 Repairs and maintenance of plant, &c. .. .. 112 10 3 Gross profit carried down .. .. .. 514 15 9 £2,199 14 3 £2,199 14 3 £ s. d. £ s. d. Supervision .. .. .. .. .. 47 10 0 Gross profit brought down .. .. .. 514 15 9 Loading and trimming trucks .. .. .. 21 3 0 Maintenance of workmen's accommodation .. 4 15 Rent of quarry and loading bank sites .. .. 17 0 0 Holiday pay and accident compensation .. .. 109 12 0 Interest .. .. .. .. .. 66 6 8 Depreciation .. .. .. .. •. 203 16 6 , Net profit for year transferred to Accumulated Profit and Loss Account .. .. .. .. 45 6 2 £514 15 9 £514 15 9 MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. £ s. d. Income. £ s. d. Insurance of Government buildings .. .. 50,000 0 0 Miscellaneous recoveries.. .. .. 665 10 4 Accident compensation .. .. .. 2,638 18 6 Recoveries from other Departments for maintenSupervision and administration .. .. 20,000 0 0 ance of buildings, proportion of sewerage rate, &c. 53,533 4 4 Drainage, water, &c., rates .. .. .. 376 310 Rent of offices— Maintenance — Recoveries through Public £ s. d. Vice-Regal residences .. .. .. 9,385 5 6 Account .. .. .. 16,416 8 9 Government buildings .. .. .. 91,892 10 0 Recovered by assessment .. 99,276 0 0 Government workshops (exclusive of Wellington, 115,692 8 9 Rotorua, and Auckland Workshops) .. 34,076 6 11 Balance, being excess of expenditure over income Maintenance of Parliamentary Buildings .. 2,014 12 7 before charging interest .. .. .. 78,534 18 6 Rents paid for Government offices in the Dominion 11,046 11 11 Wages: Overseers and staff workmen .. .. 21 11 10 Advertising and sundries .. .. .. 45 17 9 Maintenance of gardens and grounds .. .. 2,031 14 9 Interest (paid out) .. .. .. .. 19 19 10 Engineers' Registration Board .. .. 16 19 11 Electrical Wiremen's Registration Board .. 524 8 7 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 per cent, on wooden buildings — £ s. d. Departmental buildings .. 11,903 0 0 Vice-Regal residences .. 1,644 0 0 Ministerial residences .. 255 0 0 Parliamentary buildings .. 8,230 0 0 Workshops, garages, &c. .. 2,303 0 0 24,335 0 0 £248,426 1 11 £248,426 1 11 £ s. d. £ s. d. Balance brought down .. .. 78,534 18 6 Interest on advances .. .. .. .. Dr. 8 4 9 Interest at 4 per cent, on capital .. 82,188 5 3 Balance, being excess of expenditure over income after charging interest on capital, transferred to maintenance account .. .. .. 160,731 8 6 £160,723 3 9 £160,723 3 9

122

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS WORKSHOPS, WELLINGTON. Trading and Profit and Loss Account for the Year ended 31st March, 1939. Or. £ s. d. I Or. £ s . d. Materials purchased .. .. .. .. 26,859 3 6 Jobs completed during year .. .. .. 87,029 410 Wages .. .. .. .. .. 25,389 810 Less jobs incomplete at Ist April, 1938 .. 3,455 16 4 Cartage .. .. .. .. .. 1,109 19 9 Travelling-expenses recoverable .. .. 60 15 5 53,573 8 6 Balance, being gross profit carried down to Profit Plus jobs incomplete at 31st March, 1939 .. 11',896 17 4 and Loss Account.. .. .. .. 13,349 411 £ s. d. 65,470 5 10 Stock on hand, 31st March, 1939 .. 3,024 14 8 Less stock on hand, Ist April, 1938 1,726 8 1 1,298 6 7 £66,768 12 5 £66,768 12 5 £ s. d. £ s. d. Salaries .. .. .. .. .. 4,009 310 Gross profit brought down from Trading Account 13,349 411 Wages, supervision .. .. .. .. 370 10 0 Travelling-expenses : Supervision .. .. 191 13 3 Holiday pay to workmen .. .. .. 1,379 10 0 Accident compensation .. .. .. 102 0 4 Maintenance, &c., of shops .. .. .. 1,424 510 Power, gas, &c. .. .. .. .. 280 12 8 Depreciation— £ s. d. Plant and machinery .. .. 192 16 5 Tools .. .. .. .. 89 5 2 Office furniture .. .. 113 9 293 5 4 Interest on capital .. .. .. .. 461 0 0 Rent of premises (assessed) .. .. .. 1,198 0 0 Balance, being net profit for year transferred to Profit and Loss accumulated .. .. 3,639 3 8 £13,349 4 11 £13,349 4 11 PUBLIC WORKS WORKSHOPS, AUCKLAND. Trading and Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . <j. Materials purchased .. .. .. .. 17,726 10 6 Jobs completed during year .. .. .. 51,914 810 Wages: Productive.. .. .. .. 27,222 3 3 Less jobs incomplete at Ist April, 1938 .. 4,134 10 4 Cartage and freight .. .. .. .. 1,392 1 8 Miscellaneous services .. .. .. 3,562 7 9 47 779 jg g Balance, being gross profit carried down to Profit Plus jobs incomplete at 31st March, 1939 .. 8,499 210 and Loss Account .. .. .. .. 6,875 3 1 £ s. d. 56,279 1 4 Stock on hand, 31st March, 1939 3,707 2 7 Less stock on hand, Ist April, 1938 3,207 17 8 499 4 11 £56,778 6 3 £56,778 6 3 £ s. d. £ g# d. Salaries: Supervision .. .. .. 3,130 11 10 Gross profit transferred from Trading Account .. 6,875 3 1 Holiday pay to workmen .. .. .. 1,285 14 6 Adjustment: Plant and Machinery .. .. 205 8 6 Accident compensation .. .. .. 83 7 6 Maintenance of shops, &c. .. .. .. 1,017 11 1 Power, gas, &c. .. .. .. .. 191 10 2 Depreciation— £ s. d. Plant and machinery .. .. 32 1 7 Tools .. .. .. .. 50 0 9 82 2 4 Telephone charges .. .. .. .. 35 4 7 Interest on capital .. .. .. .. 611 19 0 Rent of premises (assessed) .. .. .. 476 0 0 Balance, being net profit for year transferred to accumulated Profit and Loss Account .. 166 10 7 £7,080 11 7 £7,080 11 7

123

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT —continued. PUBLIC WORKS WORKSHOPS, ROTORUA. Trading and Profit and Loss Account for the Year ended 31st March, 1939. £ s. d. Or. £ s. d. Materials purchased .. .. .. •• 10,807 18 6 Jobs completed during year .. .. .. 15,896 5 6 Wages: Productive .." .. .. 7,676 11 3 Jobs incomplete at 31st March, 1939 .. .. 1,486 13 10 Balance, being gross profit carried down to Profit Stock on hand, 31st March, 1939 .. .. 2,125 3 8 and Loss Account .. .. .. . • 1,023 13 3 £19,508 3 0 £19,508 3 0 £ s. d. £ s. d. Salaries: Supervision .. •• 282 9 0 Gross profit transferred from Trading Account .. 1,023 13 3 Holiday pay .. .. •. • • 356 1 0 Accident compensation . • • • • • 4 2 10 Maintenance of shops .. •. • • 33 12 3 Depreciation of plant .. •. • • 48 10 0 Interest on capital .. .. .. • • 87 0 0 Rent of premises— £ s. d. Assessed .. .. .. 58 0 0 Cash .. .. .. ..200 — 60 0 0 Balance, being net profit for year transferred to accumulated Profit and Loss Account .. 151 18 2 £1,023 13 3 £1,023 13 3 CONSOLIDATED FUND—MAINTENANCE OF RAILWAY LINES. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. Net expenditure on maintenance of Net recoveries during year — £ s. d. £ s. d. unopened lines —■ £ s. d. £ s. d. Recoveries on account of goods Okaihau-Rangiahua .. .. 1,026 4 2 and passenger traffic— Dargaville Branch .. . .Cr. 626 9 0 Dargaville Branch .. .. 943 15 0 Waikokopu Section .. ■ ■ Or. 442 15 7 Waikokopu Section.. .. 10,052 1 3 Napier-Wairoa .. Or. 3,334 7 6 -— 10 ,995 16 3 Wharanui-Parnassus .. .. Or. 010 0 tnterest received on sales of plant on time payment 47 4 3 Kawatiri-Inangahua .. .. 148 8 6 Cr. 3,229 9 5 Working-expenses of running goods and passenger traffic—Dargaville Branch .. .. 3,394 16 10 Waikokopu Section .. 4,735 0 10 8,129 17 8 Contribution towards improvements and additions to open railway lines (transfer to Public Works Fund Vote, " Railways Improvement, &c.") .. .. • ■ • • • • 20 19 10 Interest at 4 per cent, credited to Treastuy on balance outstanding on sales of plant on time payment . . . • 43 0 9 Balance, being excess of income over expenditure transferred to Maintenance Account . . • • • ■ • 6,078 11 8 £11,043 0 6 £11,043 0 6 MAINTENANCE AND REPAIRS TO ROADS, CONTROL OF RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. £ s. d. Maintenance and repairs to roads .. .. 25,272 14 4 Interest on advances to local bodies from Public Restoration to flood damage .. .. .. 21,913 17 8 Works Fund .. .. .. .. 4,150 16 1 Interest at 4 per cent, credited to Treasury on Recovery from Air Department, being expenditure advances to local bodies from Public Works Fund 3,356 10 0 on development of Air Force stations .. 24,855 9 7 Aerodromes and emergeney-landing grounds for air Transfer of aeradio assets to Post and Telegraph services .. •• •• 146,937 4 6 Department .. .. .. .. 38,929 13 7 River protection and improvement works .. 20,286 13 5 Balance, being excess of expenditure over income Maintenance of Wanganui River services .. 286 9 2 transferred to annual Maintenance Account .. 157,586 11 4 Miscellaneous works .. •• •• 7,469 1 6 £225,522 10 7 £225,522 10 7

124

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT—continued. VVAIHOU AND OHINEMURI RIVERS IMPROVEMENT. Income and Expenditure Account for the Year ended 31st March, 1939. Expenditure. Income. £ s. d. £ s. d £ s d Interest for 1938-39 on loans .. .. .. 29,265 4 10 ContributionMaintenance of works .. .. .. 2,454 1 3 Gold-mining companies .. 1,329 3 0 Gold duty .. .. .. 3,987 810 Consolidated Fund .. .. 1,329 3 0 6,645 14 10 Rents of cottages and royalty on sale of sand .. 346 3 7 Balance, being excess of expenditure over income .. 24,727 7 8 £31,719 6 1 £31,719 6 1 Balance-sheet as at 31st March, 1939. Liabilities. Assets. £ s. d. £ s. d. Liability to — Stop-banks, drainage, canals, &c. .. . . 730 425 2 0 Public Works iund .. .. .. 731,287 1 7 Stores and tools on hand .. .. .. 926 17 11 Consolidated Fund .. .. . . 4,802 15 8 Buildings and accommodation .. .. 390 0 0 Treasury Adjustment Account .. .. 64,251 2 5 Plant .. .. .. Igg q g Sundry creditors .. .. .. .. 85 10 4 Pontoons .. !! !! 600 0 0 Writings-ofE in suspense .. .. .. 0 6 3 Maintenance during construction .. .. 3,820 8 4 736,327 8 3 Advance to Waihi Borough, Finance Act, 1923, section 10 .. .. .. .. i 997 7 9 Debtors for contribution towards interest, sinking fund, and maintenance — £ s. d. Gold-mining companies .. 1,329 3 0 Gold duty .. .. .. 34,587 4 8 Consolidated Eund .. .. 1,329 3 0 37,245 10 8 Sundry debtors : Miscellaneous . . . . 128 15 8 Income and Expenditure Account: Excess of expenditure over income, 1938-39 .. .. 24,727 7 8 Stores, &c., deficits .. .. .. .. 063 £800,426 16 3 £800,426 16 3

125

B.—l [PT. IV], SUP. TO 1939.

PUBLIC WORKS DEPARTMENT —continued. General Balance-sheet as at 31st March, 1939. Liabilities.

126

Liability to Liability to Treasury .- rw/iit™*, Profit and Loss Writings-ofl Departmental 1 Total Name of Account. | works Fund. Adjustment Account. 5 Creditors. Account. 1 in Suspense. Suspense Account. p r0 m 0 tlon Fund. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 1 National Development 31,465,327 17 6 .. 3,800 0 0 151,235 19 0 .. 2,602 7 8 27,368 10 3 .. 31,650,33414 5 2. Railway-construction .. .. .. .. 8,407,842 111 .. .. 72,582 5 6 .. 2, ,38 2 10 .. •• 8 '®'® ® l 3 Irrigation (under construction) .. .. .. 292,779 4 0 90,422 0 0 .. 25,964 19 0 .. .. .. 111,182 14 5 520,348 17 5 4. Irrigation .. ' 1, 3 6 166! 718 9 3 528,341 5 11 1,103 8 3 .. 5,922 12 4 .. 105,290 0 9 2,150,295 0 0 5. Public buildings (Public Works Fund) .. .. 2,729,983 4 5 326 0 0 .. 115,115 19 0 .. 546 19 3 .. .. o'oon in ? 6. Timber-supply and Sawmills .. .. .. Dr. 6,821 13 2 .. 9,618 3 8 .. 1,033 8 11 . ■ : •• ® _ 7. Plant, Material, and Services 138,455 8 2 .. 853,996 9 11 106,862 13 10 .. 933 14 8 • ■ „ ® 1 8. Public Works, Departmental .. .. .. Dr. 90,712 8 0 153,169 12 8 8,404 3 1 .. 459 14 10 lZV.17,310 12 11 .. o4,010 9 8 9. Acquisition and Operation of Quarries .. .. 2,743 17 7 9,298 18 8 .. 3,610 1 2 1,709 13 3 • • •• •• , }J,' k q 10. Maintenance of Roads, Bridges, &c. (Consolidated .. .. 135,500 10 2 58,037 8 9 .. 69 16 9 .. .. 193,607 11. Maintenance of Public Buildings (Consolidated Fund) .. 25,249 7 8 149,396 17 5 16,737 15 0 .. 791 9 3 / •• '! f. 12. Wellington Workshops .. .. .. .. • • 49,233 16 11 3,470 4 4 .. 2 0 0 .. •• il n 13. Rotorua Workshops .. .. .. •• •• 4,471 8 8 1,090 7 2 151 18 2 j •• •• oo'ki? io -r 14. Auckland Workshops .. .. .. -■ •• •• 26,906 4 4 £,597 ? " 8 17 .. .. f'oio r o 15. Maintenance of Railway-lines (Consolidated Fund) .. .. .. •• 2,832 62 .. • • •• •• ° 16. Waihou and Ohinemuri Rivers Improvement .. 731,287 1 7 4,802 15 8 39,523 14 9 85 10 4 .. 0 6 3 .. .. 775,699 45,013,803 17 6 296,817 11 3 1,953,958 4 5 572,730 14 3 2,895 0 4 14,075 5 5 10,057 17 4 216,472 15 2 48,080,811 5 8

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1939— continued. Assets.

B.—l [PT. IV], Sup. TO 1939.

65 654 1 91 13 5468 12 1

127

6 3 64 1 3 7 32

B.—l [PT. IV], SUP. TO 1939.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account foe the Year ended 31st March, 1939. Dr. £ S. d. Cr. £ s. d. Working-expenses *. .. .. 1,743,605 18 6 Postages.. .. .. .. • ■ 1,358,168 511 Depreciation (b) .. . , .. .. 30,345 4 4 Rents received .. .. .. •• 16,071 16 10 Private box and bag rents .. .. .. 30,258 10 2 Rural delivery fees .. .. .. 26,143 1 10 Money-order and postal-note commission .. 91,813 10 10 Miscellaneous revenue .. .. 194,460 11 3 Loss before charging interest on capital carried down .. .. .. .. •• 57,035 6 0 £1,773,951 2 10 £1,773,951 2 10 £ s. d. Loss brought down .. .. .. .. 57,035 6 0 Loss on year's working transferred to General £ s. d. Interest on capital (a) .. .. .. 79,834 19 0 Profit and Loss Account .. .. .. 136,870 5 0 £136,870 5 0 £136,870 5 0 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. I Cr. £ s. d. Working-expenses .. .. .. .. 414,623 15 4 Revenue .. .. .. .. ! .. 334,538 1 5 Depreciation (6) .. .. .. •• 31,989 15 10 Miscellaneous .. .. .. .. 81,661 11 2 Rents received .. ... .. •• 1,192 5 6 Loss carried down .. .. ... .. 29,221 13 1 £446,613 11 2 £446,613 11 2 £ s. d. £ s. d. Loss brought down .. .. .. .. 29,221 J3 1 Loss on year's working .. .. .. 55,185 16 6 Interest on capital (a) .. .. . ■ 25,964 3 5 £55,185 16 6 £55,185 16 6 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Working-expenses .. .. .. 763,796 14 9 Telephone revenue .. .. ... 1,564,978 14 6 Depreciation (b) .. .. •• •• 377,419 18 6 Rents received .. .. .. .. 6,153 10 6 Profit carried down .. .. .. 429,915 11 9 £1,571,132 5 0 £1,571,132 5 0 £ s. d. £ s. d. Interest on capital (as) .. .. .. 351,880 13 8 Profit brought down.. .. .. .. 429,915 11 9 Profit on year's working .. .. .. 78,034 18 1 £429,915 1] 9 £429,915 11 9 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s. d. Working-expenses .. .. . ■ • ■ 330,742 10 5 Revenue .. .. .. .. .. 698,594 15 0 Depreciation (b) ■■ ■■ ■■ ■■ 122,886 19 7 Rents received .. .. .. .. 4,580 1 3 Profit carried down .. .. .. • • 274,754 4 0 Miscellaneous .. . . .. .. 25,208 17 9 £728,383 14 0 £728,383 14 0 £ s. d. £ s. d. Interest on capital (a) .. .. •• 99,739 17 5 Profit brought down.. .. .. .. 274,754 4 0 Profit on year's working .. .. •• 175,014 6 7 £274,754 4 0 £274,754 4 0

128

B.—l [PT. IV], SUP. TO 1939.

POST AND TELEGRAPH DEPARTMENT—continued. SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1939. r ' s - d- 6V. £ s d Working-expenses .. .. .. .. 110,973 8 3 Revenue .... 131 073 2 8 Depreciation (b) .. .. .. 19,386 8 8 Profit carried down .. .. .. . . 713 5 9 £13!,073 2 8 £131,073 2 8 £ s. d. £ s. d. Interest on capital (a). . 7,991 6 0 Profit brought down .. .. .. .. 713 5 9 Loss on year's working .. . . • • 7,278 0 3 £7,99! 6 0 £7,991 0 0 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1939. Dr. £ s. d. Cr. £ s . <}. Working-expenses .. .. .. 18,825 18 10 Revenue on wireless traffic .. .. ..8 300 14 11 Depreciation (b) .. .. .. .. 2,792 1 8 Loss carried down .. .. .. .. 13,317 5 7 £21,618 0 6 £21,618 0 6 £ s ' £ s. d. Loss brought down .. .. .. .. 13,317 5 7 Loss on year's working .. .. ..15 599 18 11 Interest on capital (a) .. .. ~ 2,282 13 4 £15,599 18 11 £15,599 18 11 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 1939, Dr. £ s. d. Cr. £ s _ d. Postal Branch: Loss .. .. .. 136,870 5 0 Toll Branch: Profit.. .. .. .. 175,014 6 7 Telegraph Branch: Loss .. .. .. 55,185 16 6 Telephone Branch: Profit .. .. ..78 034 18 1 Wireless Branch: Loss .. .. .. 15,599 18 11 Service Garage: Loss .. .. .. 7,278 0 3 Net profit .. .. .. .. .. 38,115 4 0 £253,049 4 8 £253,049 4 8 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1939. Dr. Cr. £ s. d. Expenditure chargeable against Profit and Loss £ s. d. Balance .. .. .. ..34 389 11 7 Accounts for previous years .. .. .. 934 4 0 General Profit and Loss Account .. .. 38,115 4 0 Balance — (1) Post and Telegraph Act, 1928, section 95 (d): Due £ s. d. to Consolidated Fund .. 41,043 15 11 (2) Retained by Post Office Account .. .. 30,526 15 8 71,570 11 7 £72,504 15 7 £72,504 15 7

17— B. 1 [PT, IV], SUP. TO 1939,

129

B. —1 [ FT. IV], SUP. TO 1939.

POST AND TELEGRAPH DEPARTMENT—continued. SAVINGS-BANK BRANCH. Pbofit and Loss Account fob the Yeak ended 31st Mabcii, 1939. Dr. £ s. d. Cr. £ s. d. £ s. d. Interest credited to depositors .. .. 1,725,506 13 4 Interest received .. .. 1,902,051 9 4 Management expenses .. .. .. 186,769 16 9 Plus interest accrued to Balance carried to Appropriation Account .. 96,670 9 3 31st March, 1939 .. 443,974 9 9 2,346,025 19 1 Less interest accrued to 31st March, 1938 .. 391,537 1 8 1,954,488 17 5 Sundry receipts .. .. .. 54,458 111 £2,008,946 19 4 £2,008,946 19 4 Apbbopbiation Account foe the Yeab ended 31st March, 1939. Dr. £ s. d. Cr. £ s. dBalance carried forward .. .. .. 166,795 3 6 Balance brought forward .. .. .. 70,124 14 3 Profit and Loss Account .. .. .. 96,670 9 3 £166,795 3 6 £166,795 3 6 Balance-sheet of the New Zealand Post Office Savings-bank as at 31st Mabch, 1939. Liabilities. £ s. d. Assets. £ s. d. Balance at credit of depositors' Accounts .. 60,777,795 5 8 Cash on hand and at bank .. .. 570,087 10 6 Letters of credit and other liabilities .. 36,233 0 3 Investments .. .. .. .. 61,147,449 13 8 Reserve Fund .. .. .. .. 1,174,892 10 0 Interest accrued on investments .. .. 443,974 9 9 Advances to Postmaster, &c., of Stamps, &c... 836 3 2 Thrift stamps held by teachers .. .. 40 8 8 Advance for school savings-bank expenses .. 5,000 0 0 Profit and Loss Appropriation Account .. 166,795 3 6 £62,161,552 2 7 £62,161,552 2 7 P. Cutfobth, A.R.A.N.Z., Director of Accounts. J. G. Young, 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. — Cyril G. Collins, Controller and Auditor-General.

130

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1939. Receipts and Expenditure on Capital Account.

B.—l [FT. IV], SUP. TO 1939.

General Balance-sheet. Sundry creditors— Liabilities. £ s. d. £ s. d. Assets. £ s. d. £ g. d-Money-order payees for unpaid money-orders .. .. 74,643 2 6 Capital Account balance .. .. .. .. .. 1,289,675 15 3 Other Administrations, on money-order, postal, and cable Stock at Stores, Telegraph Engineers' and Workshops, and in accounts .. .. .. .. .. 132,761 11 5 transit .. .. .. .. .. .. .. 696,937 10 3 Postal-note payees for unpaid postal notes .. .. 91,879 10 10 Sundry debtors— Sundry other creditors .. .. .. .. 675,645 10 7 Other Administrations on Money-order Account.. .. 1,583 10 7 Other Government Departments .. .. .. 878,624 12 7 Government Departments .. .. .. .. 50,819 16 11 1,853,554 7 11 Sundry other debtors .. .. .. .. 332,989 8 10 ® Assets written off Reserve Account .. .. .. .. 4,675 9 11 385 392 16 4 War Loan Certificate Account .. .. .. .. .. 5,327 111 Post Office Investment Certificate Account: Investment held Post Office Investment Certificate Account .. .. .. 618,104 4 6 in Government loans .. .. .. .. .. 592,650 0 0 Money-order Settlement Account .. .. .. .. 51,495 11 7 Postmasters' balances .. .. .. .. 2,068,058 7 6 Postmasters: For advance to Postmasters of stamps, postal Less savings-bank funds held in balances .. .. 570,087 10 6 notes, British postal orders, Post Office Investment Certificates, and other documents of value, including stocks held 1 497 970 17 q in the General Post Office .. .. .. .. 3,746,441 12 3 Head Office Account, including cash in bank . .. 3,290,586 8 3 Stamps held in Head Office and in transit .. .. 30,090,878 2 4 Bulk stock of stamps held in Head Office .. .. 30,085,404 0 5 . 33,837,319 14 7 34,873,961 5 8 Depreciation Reserve (including maintenance and renewals, Assets written off Suspense Account .. .. .. .. 4,675 9 11 Equalization Reserve, telegraph, toll, and telephone Post Office Investments under section 100 of the Post and systems) .. .. .. .. .. .. 4,720,161 15 10 Telegraph Act, 1928 .. .. .. .. .. 3,435,073 6 1 Fire Insurance Reserve .. .. .. .. .. 140,000 0 0 Interest accrued on investments .. .. .. .. 19,240 12 4 Profit and Loss Appropriation Account .. .. .. .. 71,570 11 7 Loan Conversion Expense Account .. .. .. .. 4'602 2 0 £41,302,208 17 10 £41,302,208 17 10 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 5s per cent (b) DeD-eciation has been allowed for on balance of assets as at Ist April, 1938, the total charge being carricd to Depreciation Reserve. P. Cutforth, A.R.A.N.Z., Director of Accounts. J. G. Young, 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.— Cyril G. Collins, Controller and Auditor-General.

131

I Br \ As at Slst Ma™ 11 . Amount debited As at 31st March, r Capital as at 1st 1 Amount received I Capital as at 31st 1938. during Year. 1939. j April, 1938. during Year. : March, 1939. Expenditure — £ s. d. £ s. d. £ s. d. Receipts — £ s. d. £ s. d. £ g. d. Telegraph and toll systems, including 2,701,824 6 3 197,383 7 4 2,899,207 13 7 Public Works Fund .. .. 14,310,551 8 6 873,181 3 5 15,183,732 11 11 works in progress Aeradio Adjustment Account (Con- 38,929 13 7 38,929 13 7 Telephone-exchange systems, including 8,968,862 11 6 356,903 17 10 9,325,766 9 4 solidated Fund contribution to works in progress .. .. aeradio assets) Wireless systems .. .. .. 45,177 6 0 Cr. 400 5 2 44,777 0 10 Buildings and site .. .. .. 3,328,575 1 1 291,046 9 9 3,619,621 10 10 Plant and workshops .. .. 47,027 3 2 9,052 13 0 56,079 16 2 Motor-garages, &c. .. .. 297,072 18 1 31,744 3 11 328,817 2 0 Furniture and fittings .. .. 192,506 19 11 6,631 14 6 199,138 14 5 Aeradio systems — ■ j Communication equipment .. .. 32,775 8 10 32,775 8 .10 14,310,551 8 6 912,110 17 0 15,222,662 5 6 Buildings .. .. .. .. 6,154 4 9 6,154 4 9 Balance carried to General Balance-sheet .. .. 1,289,675 15 3 15,581,046 6 0 931,291 14 9 16,512,338 0 9 .... 16,512,338 0 9

B.—l [PT. IV], SUP. TO 1939.

MARKETING DEPARTMENT. EXPORT DIVISION. Final Statement of the Dairy-produce Purchase and Sale Accounts, 1937-38 Season. Creamery Butter. Dr. £ Or. £ Actual surplus on sale of 5,500,764 boxes .. .. 480,041 Estimated surplus on 5,500,764 boxes shown in accounts at 31st July, 1938 .. .. .. .. 443,398 Surplus on realization of produce unsold at 31st July, 1938 .. .. .. .. • • •• 42,643 £486,041 £486,041 Whey Butter. Dr. £ Or. £ Actual surplus on sale of 71,829 boxes .. .. 11,577 Estimated surplus on 71,829 boxes shown in accounts at 31st July, 1938 .. .. .. .. 11,340 Surplus on realization of produce unsold at 31st July, 1938 .. .. .. .. .• •■ 237 £11,577 £11,577 Cheese. Dr. £ Or. £ Deficit on realization of produce unsold at 31st July, Estimated surplus on 1,176,180 crates shown in accounts 1938 .. .. .. .. 24,771 at 31st July, 1938 .. * .. .. 100,447 Actual surplus on 1,176,180 crates .. .. .. 75,676 £100,447 £100,447 Income and Expenditure Account, 1937-38 Season. Dr. £ Or. £ Balance: Surplus, 1937-38 season .. .. .. 576,724 Surplus— Creamery Butter Account .. .. .. 486,041 £ Cheese Account .. .. .. 75,676 Whey Butter Account .. .. 11,577 87,253 Recoveries from manufacturers of special milk products (the Dairy-produce (Special Milk Products) Regulations 1938) .. .. .. .. .. 3,430 £576,724 £576,724 Reconciliation of Balance in Dairy Industry Account. £ £ £ Estimated surplus in published accounts at 31st July, 1938 . . .. .. .. .. 555,185 Plus— £ Surplus on realization of creamery butter .. .. .. . . .. 42,643 Surplus on realization of whey butter .. .. . . .. .. .. 237 Recoveries from manufacturers of special milk products .. .. .. .. 3,430 46,310 601,495 Less deficit on realization of cheese .. .. .. .. .. .. .. ■■ 24,771 Actual surplus, 1937-38 season's produce .. .. .. .. £576,724 Examined and found correct —Cyril G. Collins, Controller and Auditor-General.

132

B.—l [PT. IV], SUP. TO 1939.

MARKETING DEPARTMENT—continued. EXPORT DlVlSlON—continued. CREAMERY BUTTER. Purchase and Sale Account, 1938-39 Season. Shipments for which Complete Sale Proceeds have been received at 31st July, 1939. Dr. £ Cr. £ £ Purchase of 3,053,095 boxes .. 10,656,762 Sale of 3,053,095 boxes (less United Kingdom selling-charges, including landing-charges, agents' commission, discount, and storage) .. .. 10,349,510 Less — £ Freight .. .. 542,651 Insurance .. .. 16,505 559,156 — 9,790,354 Balance carried forward (deficit on 3,053,095 boxes) 866,408 £10,656,762 £10,656,762 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1939. Dr. £ Or. £ • £ Balance brought forward (deficit on 3,053,095 boxes) 866,408 Sale of 862,514 boxes (less United Kingdom Purchase of 1,446,714 boxes .. .. .. 5,061,234 selling - charges, including landingTotal : 4,499,809 boxes. charges, agents' commission, discount, and storage) .. .. .. 2,934,124 Estimated sale value of 584,200 boxes in store in United Kingdom or afloat, 31st July, 1939 (basis of valuation, 1235. 9d. per hundredweight sterling, less United Kingdom selling-oharges) 2,123,588 Total (1,446,714 boxes) .. .. 5,057,712 Less — £ Freight .. .. ..265,089 Insurance .. .. 14,457 279,546 4,778,166 Balance carried forward (deficit on 4,499,809 boxes) 1,149,476 £5,927,642 £5,927,642 Stocks in Store in New Zealand awaiting Shipment at 31st July, 1939. Dr. & Cr. £ £ Balance brought forward (estimated deficit on 4,499,809 Estimated sale value of 157,435 boxes (basis boxes) .. .. .. .. .. 1,149,476 of valuation, 1245. 6d. per hundredweight Purchase of 157,435 boxes .. .. .. 545,691 sterling, less United Kingdom sellingTotal: 4,657,244 boxes (116,420 tons' 3 cwt.). charges) .. .. .. .. 586,608 Less — £ Freight .. .. . . 28,002 Insurance .. .. .. 5,018 33,020 553,588 Balance carried forward (estimated deficit on 4,657,244 boxes), (116,420 tons 3 cwt.) .. .. .. 1,141,579 £1,695,167 £1,695,167 £ £ Balance brought forward .. .. .. 1,141,579 Balance to Dairy Industry Account (estimated deficit Proportion of administration and general expenses .. 174,133 on sale of creamery butter) .. .. .. 1,315,712 £1,315,712 £1,315,712

133

B.—l [PT. IV], SUP. TO 1939.

MARKETING DEPARTMENT—continued. EXPORT DlVlSlON—continued. CHEESE. Purchase and Sale Account, 1938-39 Season —continued. Shipments for which Complete Sale Proceeds have been received at 31st July, 1939. Dr. £ Or. £ £ Purchase of 513,786 crates .. .. .. 2,884,950 Salesofsl3,7B6erates(less United Kingdom selling - charges, including landing - charges, agents' commission, trade discount, and storage) .. .. 2,712,516 Less — £ Freight .. .. .. 281,368 Insurance .. .. 4,512 285,880 2,426,636 Balance carried forward (deficit on 513,786 crates) .. 458,32 C £2,884,956 £2,884,956 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1939. Dr. £ Or. £ £ Balance brought forward (deficit on 513,786 cratcs) . . 458,320 Sale of 274,555 crates (less United Kingdom Purchase of 461,645 crates .. .. .. 2,579,785 selling - charges, including landing - Total : 975,431 crates. charges, agents' commission, trade discount, and storage) .. .. 1,293,463 Estimated sale value of 187,090 crates in store in United Kingdom or afloat at 31st July, 1939 (basis of valuation, 665. 6d. per hundredweight sterling, less United Kingdom selling-charges) 934,972 Total (461,645 crates) 2,228,435 Less— £ Freight .. .. .. 251,542 Insurance .. .. 5,135 256,677 1,971,758 Balance carried forward (estimated deficit on 975,431 crates) .. .. .. .. .. 1,066,347 £3,038,105 £3,038,105 Stocks in Store in New Zealand awaiting Shipment at 31st July, 1939. Dr. £ Or. £ £ Balance brought forward (estimated deficit on 975,431 Estimated sale value of 147,567 crates (basis crates) .. .. •• •• •• 1,066,347 of valuation, 665. per hundredweight Purchase of 147,567 crates .. . ■ •• 816,538 sterling, less United Kingdom sellingTotal : 1,122,998 crates (79,567 tons 3 cwt.). charges)— Total (1,122,998 crates) .. .. 824,780 Less — £ Freight .. .. .. 84,833 Insurance.. .. .. 11,688 96,521 728,259 Balance carried forward (estimated deficit on 1,122,998 crates), (79,567 tons 3 cwt.) .. .. .. 1,154,626 £1,882,885 £1,882,885 £ £ Balance brought forward .. • • • • 1,154,626 Balance to Dairy Industry Account (being estimated Proportion of administration and general expenses .. 62,193 deficit on sale of cheese) .. .. .. 1,216,819 £1,216,819 £1,216,819

134

B. —1 [PT. IV], SUP. TO 1939.

MARKETING DEPARTMENT—continued. EXPORT DlVlSlON—continued. WHEY BUTTER. Pukchase and Sale Account, 1938-39 Season—continued. Shipments for which Complete Sale Proceeds have been received at 31si July, 1939. r ' £ C'r. £ £ Purchase of 44,151 boxes .. .. .. ..142,984 Sale of 44,151 boxes (less United Kingdom selling-charges, including landing-charges, agents' commission, trade discount, and storage) .. .. .. .. 140,733 Less— £ Freight .. .. .. 8,071 Insurance .. .. .. 217 8,288 132,445 Balance carried forward (deficit on 44,151 boxes) .. 10,539 £142,984 £142,984 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1939. Dr. £ 67. £ £ Balance brought forward— Sale of 16,881 boxes (less United Kingdom sellingDeficit on 44,151 boxes . . .. . . .. 10,539 charges, including landing-charges, agents' Purchase 0f23,598 boxes .. .. .. .. 76,416 commission, trade discount, and storage) .. 52,305 Total: 67,749 boxes. Estimated sale value of 6,717 boxes in store in United Kingdom or afloat at 31st July, 1939 (basis of valuation, 106s. per hundredweight sterling, less United Kingdom selling-charges) 21,154 Total (23,598 boxes) .. .. .. 73,459 Less — £ Freight .. .. .. 4,310 Insurance .. ~ .. 148 4,458 69,001 Balance carried forward (deficit on 67,749 boxes) .. 17,954 £86,955 £86,955 Stocks in Store in New Zealand awaiting Shipment at 31st July, 1939. Dr. £ Or. £ £ Balance brought forward (estimated deficit on 67,749 Estimated sale value of 243 boxes (basis of valuaboxes) .. .. .. .. .. .. 17,954 tion, 116s. 6d. per hundredweight sterling, Purchase of 243 boxes . . .. .. .. 768 less United Kingdom selling-charges) .. 849 Total: (67,992 boxes) (1,699 tons 13 ewt.). Less— £ Freight .. .. .. 45 Insurance .. .. .. 7 — 52 797 Balance carried forward (estimated deficit on 67,992 boxes), (1,699 tons 13 cwt.) .. .. .. 17,925 £18,722 £18,722 £ £ Balance brought forward .. .. .. .. 17,925 Balance to Dairy Industry Account (estimated deficit on Proportion of administration and general expenses .. 2,473 sale of whey butter) .. ~ .. 20 398 £20,398 £20,398

135

B. —1 [PT. IV], Sur. to 1939

MARKETING DEPARTMENT— continued. EXPORT DIVISION— continued. Administration and General Expenses Account, 1938-39 Season.

136

j 1 j " Cr. £ I xlnidom 5 New Zealand. | Total. Allocation of expenses to Produce Purchase and Sale Accounts — I * ! ! Creamery butter .. .. .. .. .. .. 174,133 Whey butter .. .. .. .. .. •• 2,473 Dr. £ £ £ Cheese .. .. .. .. .. .. .. 62,193 Salaries .. .. .. .. .. •• •• 12,349 12,651 25,000 Legal expenses .. .. . . .. . • • • • • 535 .. 535 Office rent, maintenance, cleaning, telephone, and sundry expenses . . 2,746 2,743 5,489 Postage, cables, and printing and stationery .. .. .. .. 1,358 1,128 2,486 Travelling-expenses .. .. .. .. . . • • • • 937 987 1,924 Subscriptions, donations, and entertainment .. .. .. .. 165 18 183 Shipping inspection .. .. .. .. .. •• •• 1,573 2,099 3,672 Agency expenses: Lyttelton .. • . .. • • • • • • • • 225 225 Audit fees . . . . . . .. .. • • • - • • • • 967 967 Depreciation (office and departmental equipment) .. . . .. 290 297 587 19,953 21,115 41,068 j Advertising in United Kingdom . . .. • • • • • • • • 104,808 Miscellaneous expenses .. .. .. •• •• •• •• -• •• 1,044 Cost of remittances to dairy companies .. . . . - • • - • 11 >599 Interest on overdraft at Reserve bank .. .. .. - • • • • • 80,066 91,665 Subsidy, Public Service Superannuation Fund .. •• .. 214 £238,799 £238,799

B.—l [PT. IV], SUP. TO 1939.

MARKETING DEPARTMENT—continued. EXPORT DlVlSlON—continued. Income and Expenditure Account, Period Ist August, 1938, to 31st July, 1939. Dr. £ Gr. £ Estimated deficit, Creamery Butter Account .. 1,315,712 Estimated deficit, Dairy Industry Account, 1938-39 2,552,929 £ Estimated deficit, Cheese Account .. 1,216,819 Plus estimated deficit, Whey Butter Account .. .. .. .. 20,398 Estimated deficit, cheese and whey butter .. 1,237,217 £2,552,929 £2,552,929 Balance-sheet as at 31st July, 1939. Liabilities. £ £ Assets. £ Overdraft, Reserve Bank of New Zealand.. 5,124,129 Sundry debtors for produce and amounts accrued due 426,430 Less balance at Bank of England and Stocks— £ Bank of New Zealand, London .. 17,231 Produce .. .. .. .. 4,491,951 —-— 5,106,898 Advertising-material and sundries .. 5,224 Sundry creditors for accrued charges and sundry credit 4,497,175 balances .. .. .. .. .. 1,798,077 Office and departmental equipment .. .. 5.165 Dairy Industry Account— Deficit at 31st July, 1938, for 1936-37 season .. .. .. 272,482 Plus interest on balance, 31st July, 1938, to 31st March, 1939 .. 4,368 276,850 Recovery from Consolidated Eund .. 276,850 Estimated deficit, 1938-39 season .. 2,552,929 Less surplus, 1937-38 season .. .. 576,724 1,976,205 £6,904,975 £6,904,975

(Notb. —In order that the accounts should cover all export butter and cheese manufactured up to and including 31st July, 1939, the quantities in store in New Zealand at that date are included. Ownership of this produce passes to the Crown, in terms of the Marketing Act, 1936, when it is placed on board ship for export from New Zealand.

G. A. Duncan, Director. 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, 1939, 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. —Cyril G. Collins, Controller and Auditor-General.

18 —B. 1 [PT. IV], SUP. to 1939.

137

B.—l [PT. IV], SUP. TO 1939.

Profit and Loss Account for the Year ended 31st March, 1939.

MARKETING DEPARTMENT. INTERNAL MARKETING DIVISION. Trading Account for the Year ended 31st March, 1939.

Profit and Loss Appropriation Account.

138

Head Thorndon Auckland Total —— Thorndon Auckland j Total. Office. Branch. Branch. lotal - j Office. Branch. Branch, j Dr. £ £ £ £ Cr. £ £ £ £ Salaries, wages, and overtime .. .. .. 9,898 13,890 2,261 26,049 Gross profits transferred from Trading Accounts.. 2,562 29,543 8,771 40 '^, Audit fees ° .. .. .. 315 250 60 625 Net rents and sundry recoveries .. .. 1 211 9 -21 Advertising .. .. •• •• •• 857 .. .. 857 Cost of administration of honey pools .. .. .. .. 3,895 3,895 Depreciation .. .. .. •• •• 38 2,194 195 2,427 Cost of administration of Butter Equalization 8,500 .. .. 8,500 Furniture, fittings, and other equipment .. .. 27 .. 55 82 Account General expenses and repairs . . .. .. 200 634 79 913 Interest and exchange .. .. .. .. 2,535 1,345 971 4,851 Insurance .. .. .. . • •• - ■ 234 216 450 Light, heat, and power .. .. .. .. 10 241 7 258 Postages, telegrams, and telephone services .. 1,792 412 311 2,515 Printing and stationery .. .. .. .. 420 360 134 914 Rent and rates.. .. .. .. •• 444 119 830 1,393 Travelling and motor expenses .. .. .. 2,550 2,404 334 5,288 Bad debts .. .. .. . • • • ■ • 435 .. 435 Superannuation subsidy.. .. .. .. • • • • 4 4 Net profit to Appropriation Account .. .. 8,023* 7,236 7,218 6,431 11,063 29,754 12,675 53,492 11,063 29,754 12,675 53,492 * Denotes debit balance.

Head Thorndon Auckland j Tnta1 ?~ ad Thorndon i Auckland Total. Office. Branch. Branch, j ±ota1 ' Office. j Branch. Branch. Dr. £ £ £ £ Cr. £ £ £ £ Egg Export Account Balance from period ended 31st March, 1938 .. 2,212* 6,804 131 4,723 Balance for year ended 31st March, 1938 .. 468 .. .. 468 Net profit from Profit and Loss Account .. 8,023* 7,236 7,218 6,431 Balance for year ended 31st March, 1939 .. 5,287 .. .. 5,287 Transfer of workers' compensation reserve (not .. 467 .. 4b7 Potato Account: Balance for year ended 31st 37,670 .. .. 37,670 now required) March, 1939 Grant to Honey Control Board .. .. .. 500 .. .. 500 Grant to Poultry Board .. .. .. 500 .. .. 500 Balance .. .. .. .. .. 54,660* 14,507 7,349 32,804* 10,235* 14,507 7,349 11,621 10,235* 14,507 7,349 11,621 * Denotes debit balances.

±KAJJIJNvjr AUUUUiNT JB UK J. Jijii-Ev ujhu yioi Jl Head Thorndon Auckland I Tnf-al I ad TJorndon Auckland Total. Office. Branch. Branch. Tota1 ' Office. | Branch Branch. i I ! Br £ £ £ £ i Of. £ £ £ £ Gross profit transferred to Profit and Loss Account.. 2,562 29,543 8,771 40,876 j Gross profits and commissions on trading .. 2,562 29,543 8,771 40,876 2,562 29,543 8,771 40,876 2,562 29,543 8,771 40,876

B.—l [PT. IV], SUP. to 1939.

MARKETING DEPARTMENT—continued. INTERNAL MARKETING DIVISION-—continued. Butter Equalization Account foe the Year ended 31st March, 1939. Dr- £ £ Cr. £ £ Equalizing payments under section 12, Market- Balance from accounts for the period ended ing Amendment Act, 1937— 31st March, 1938 .. .. .. .. 48 413 (ia) Payment to dairy factories of (Kid. per Differentialspound and 0-21 d. per pound on butter (a) Directly paid and payable by dairy and cheese respectively manufactured factories under the Butter Marketing between Ist August, 1937, and 31st Regulations 1937, clause 31 .. 116,731 July, 1938, and sold on the local Less paid to dairy factories by the market .. .. .. .. 110,741 Internal Marketing Division over (b) Charges payable to dairy factories the period Ist August to 30th mainly in connection with the November, 1938 .. .. 69,012 storing of butter for local 4.7 719 consumption during the winter (6) Indirectly accrued under the Butter months in the South Island Marketing Regulations 1937, clause 16, and not allowed for in butter representing the difference between differential £ the proceeds of butter withdrawn from Freight and cartage .. 1,617 export, &c., for sale at the regulated Reworking and defrosting .. 1,556 local price (less allowances for patting, Storing and freezing .. 6,738 &e.) and the amount paid for purchase Bulking and parchment .. 197 at the f.o.b. guaranteed price as Interest and Insurance .. 3,978 follows — 14,086 Sales at regulated local price .. 234,450 (c) Payments to authorized distributors in Purchase at guaranteed f.o.b. price 230,068 connection with the sale of butter as 4 332 ships' stores to foreign-going vessels, Balance forward to next year's accounts .. .. 54,421 sales to island dependencies, climatic and servicing allowances, &c. .. 16,643 141,470 Payments under section 11, Marketing Amendment Act, 1937— Freight and cartage .. .. . . 2,051 Wharfage and handling .. .. .. 249 Storage .. .. .. .. 1,978 Insurance .. .. .. ~ 239 Grading fees .. .. .. .. 448 4,965 Administrative and overhead expenses (including interest) 8,500 £154,935 HONEY SECTION. Local and Export Pool Account for the Period ended 31st March, 1939. Dr. £ Cr. £ Balance stocks .. .. .. .. .. 4,988 Sales packed and bulk honey in London and in New Advance to producers at 5Jd. per pound pro rata .. 51,059 Zealand .. .. .. .. 63 568 Honey purchases .. .. .. .. .. 2,416 Exchange.. .. .. .. .. .. 8*720 Administration expenses (salaries, rents, telephone, Sundry credits .. .. .. '363 stationery) .. .. .. .. .. 3,575 Balance: Stocks transferred to 1939 account .. ..22 339 Advertising .. .. .. .. .. 2,412 Commissions .. .. .. .. .. 3,483 Pool Account expenses — £ Blending and Packing Depot charges .. 14,245 Cartage, freight, shipping charges .. .. 4,348 18,593 Export levy .. .. .. .. .. 121 Bad debts .. .. .. .. .. 28 Balance carried forward (payable to producers when stocks cleared) .. .. .. .. .. 8,315 £94,990 £94,990

139

B.—l [PT. IV], Sup. TO 1939.

MARKETING DEPARTMEN T—continued. INTERNAL MARKETING DlVlSlON—continued. Balance-sheet as at 31st March, 1939. Liabilities. Assets. Creditors — £ £ Sundry .. .. .. . • • • 108,380 Land .. .. . . .. .. .. 12,000 Departmental .. .. .. .. .. 1,455 Buildings .. .. .. .. .. 17,056 Reserve for audit fees .. .. .. .. 50 Motor-vehicles .. .. .. .. .. 3,018 Reserve for Public Service Superannuation Eund . . 140 Loose tools and equipment, plant, furniture, and office Reserve for insurance on fruit in transit and cool store in appliances .. .. .. .. .. 12,031 New Zealand .. .. .. .. .. 20 Stocks in trade .. .. .. .. .. 175,149 Gift Parcel Account (Honey) .. .. .. 5 Stocks of stationery, packing-materials, &c. .. .. 3,105 Honey Pool Account .. .. .. .. 8,315 £ Fruit Advertising Suspense Account .. .. .. 109 Goodwill .. .. .. .. 19,000 Honey Seals Account .. .. .. .. 1,899 Purchase of honey brand .. .. .. 789 Writings-off Reserve .. .. .. .. 355 19,789 Bank balance .. .. .. .. .. 313,434 Debtors— Sundry .. .. .. .. .. 103,669 Departmental .. .. .. .. .. 537 Payments in advance .. .. .. .. 198 Cash in hand .. .. .. .. .. 20 Deposit Account .. .. .. .. .. 10 Losses in Suspense .. . . .. .. 355 Butter Equalization Account .. .. .. 54,421 Profit and Loss Appropriation Account .. .. 32,804 £434,162 £434,162 F. Picot, Director. G. C. Jupp, Accountant. I hereby certify that the Trading Account, Profit and Loss Account, and Profit and Loss Appropriation Account, the Honey Section Local and Export Pool Account, the Butter Equalization Account, and the Balancesheet have been duly examined and compared with the relative books and documents submitted for auc3it, and correctly state the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General.

140

B.—l [PT. IV], SUP. to 1939.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1939. Receipts.

141

Totals - Tokerau. Walariki. Taiiawhiti. Aotea. Ikaroa. South Island. Cash balances as at 1st April, 1938- £ s. d. £ s. d. £ 8 . d. £ s. d, £ s. d. £ s. d. £ s. d. £ sd £ sd In hand and in bank 13,239 8 11 981 10 11 5,451 7 6 1,793 11 8 1,826 16 6 2,213 18 4 476 15 11 495 8 1 Imprests at Post Office 2,676 7 2 318 6 10 651 16 2 288 8 9 197 7 8 505 8 2 454 3 3 260 16 4 w ,,, , , - . . . . A t 15 ' 915 16 1 i' 299 17 9 6,103 3 8 2,082 0 5 2,024 4 2 2,719 6 6 930 19 2 756 4 5 Nativc W Trastee PrmC1Pa amoimts 011 deposit with 64,484 12 4 1,750 0 0 13,834 12 4 4,000 0 0 5,000 0 0 27,500 0 0 8,750 0 0 3,650 0 0 80,400 8 5 3,049 17 9 19,937 16 0 6,082 0 5 7,024 4 2 30,219 6 6 9,680 19 2 4,406 4 5 Rents and royalties .. .. .. .. .. 140,469 7 3 4,495 10 9 9,700 4 3 16,871 9 9 41,268 3 2 45,144 17 2 16 994 19 10 ~5 994 9 Purchase-moneys and compensation 68,042 1 2 399 17 7 18,982 18 3 4,069 3 5 2,112 19 8 30,018 111 11 173 10 4 1'285 10 0 Repayments mortgages, and other investments .. .. 43,981 10 4 9,850 7 0 5,209 14 9 4,345 4 4 23,590 0 0 .. 906 4 3 ' 80 0 0 Other receipts for beneficiaries 7,311 3 9 563 18 4 4,310 12 7 .. 237 7 0 2,198 4 5 .. 1 1 5 259,804 2 6 15,309 13 8 38,203 9 10 25,285 17 6 67,208 9 10 77,361 3 6 29,074 14 5 7,360 13 9 Interest received — Mortgages and other investments 5,184 7 8 46 4 11 965 6 2 1,521 5 8 997 11 1 997 7 2 620 5 3 36 7 5 New Zealand Government securities .. .. .. 2,408 15 4 350 15 0 .. .. 2,012 0 4 46 0 0 — 7,593 3 0 396 19 11 965 6 2 1,521 5 8 3,009 11 5 997 7 2 666 5 3 36 7 5 Commissions (not including transfers from blocks) .. 3,083 7 1 52 0 11 366 0 2 683 3 6 ~1,137 12 6 318 0 2 317 n i 0 2 08 18 0 Proceeds of sales and other credits from farms .. .. 28,678 17 11 11 393 15 1 17 285 2 10 Miscellaneous receipts (including sundry deposits for 57,352 19 2 4,333 10 7 4,913 1 6 9,530 8 2 29'450 10 4 7'744 IS 1 251' 6 5 1on' „ repayments, refunds, and recoveries) ' ' ' Special Housing Fund — Receipts from Native Trustee 31,235 0 0 13,650 0 0 9,000 0 0 1,000 0 0 2,385 0 0 1,000 0 0 2,700 0 0 1 500 0 0 Receipts from Natives .. .. .. .. 6,179 4 9 1,095 12 11 954 6 7 275 2 1 196 5 2 828 8 2 1,910 12 7 '918 17 3 126,529 8 11 19,131 4 5 15,233 8 3 11,488 13 9 44,563 3 1 27,175 12 5 6,179 10 10 2,757 16 2 Totals -- •• •• •• ■ •• 474,327 2 10 37,887 15 9 74,340 0 3 44,377 17 4 121,805 8 6 135,753 9 7 45,601 9 8 14,561 1 9 ative Trust Office with- .. 393,926 14 5 T4,837 18 0 54,402 4 3 38,295 iTI T 114,781 4 4 105,534 3 1 35,920 10 6 10,154 17 4

B. —1 [PT. IV], SUP. to 1939.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1939— continued. Payments.

142

! ~ " ! , Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. ; £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Payments to beneficiaries .. .. .. .. 213,132 15 8 6,296 3 9 38,233 8 5 18,445 13 11 58,010 7 0 67,706 9 10 17,261 6 5 7,179 6 4 Miscellaneous payments on behalf of beneficiaries and 77,426 10 0 4,297 2 5 3,922 9 5 5,707 17 4 29,921 15 5 32,471 0 11 1,012 12 4 93 12 2 Boards (including payments on deposit, refunds, &c.) Administration expenses .. .. .. .. 11,117 2 8 1,112 8 5 2,732 17 2 1,653 7 5 1,682 12 9 2,445 15 11 1,029 8 6 460 12 6 301,676 8 4 11,705 14 7 44,888 15 0 25,806 18 8 89,614 15 2 102,623 6 8 19,303 7 3 7,733 11 0 Investments — Mortgages and other investments .. .. .. 58,561 7 5 9,286 5 9 1,154 4 2 4,700 4 11 26,150 5 10 4,741 10 8 9,5d/ i 1 2,991 9 0 Purchase of land, buildings, furniture, &c. .. .. 1,912 1 10 17 15 8 87 11 1 274 11 5 516 1 9 605 10 5 410 11 6 Special Housing Fund: Advances, &c. .. .. 37,340 4 9 14,269 6 5 10,233 17 6 1,497 17 4 2,774 6 7 2,393 0 6 4,299 4 4 1,872 12 1 97,813 14 0 23,573 7 10 11,475 12 9 6,472 13 8 29,440 14 2 7,740 1 7 14,247 2 11 4.864 1 1 Total payments .. .. .. .. .. .. 399,490 2 4 35,279 2 5 56,364 7 9 32,279 12 4 119,055 9 4 110,363 8 3 33,550 10 2 12,597 12 1 Deposits with Native Trustee .. .. .. .. 53,820 16 0 .. 11,607 10 4 10,663 5 8 .. 21,500 0 0 9,000 0 0 1,050 0 0 Cash balances as at 31st March, 1939 — In hand and in bank .. .. .. .. .. 16,642 2 9 2,399 5 4 4,815 0 10 1,259 11 6 2,313 5 9 2,386 8 1 2,673 9 4 795 111 Post Office imprests .. .. .. .. .. 4,374 1 9 209 8 0 1,553 1 4 175 7 10 436 13 5 1,503 13 3 377 10 2 118 7 9 Totals.. .. .. .. .. .. 474,327 2 10 37,887 15 9 74,340 0 3 44,377 17 4 121,805 8 6 135,753 9 7 45,601 9 8 j 14,561 1 9

B.—l [PT. IV], SUP. TO 1939.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Account for the Year ended 31st March, 1939. Interest Account.

143

Totals. Tokerau. j Waiariki. Tairawhiti. Aotea. Ikaroa. | South Island. g j g s d I £ s d £ sell £ d £ j Interest on amounts held and invested under Native Land Act, 1931, ] 1,602 17 2 461 2 7 516 14 0 158 19 1 ' 17 16 9 i 124 13 4 ' 301 l' 5 22 10 fi section 281, and other amounts specially invested ; ! ~ Interest on amounts on deposit with Native Trustee .. 4,579 9 8 51 15 6 1,378 7 1 963 5 8 108 9 11 1 450 4 7 405 10 5 221 16 6 Interest on other investments .. .. .. .. ; 10,875 17 1 317 1 8 287 10 5 1,675 11 2 4,231 3 10 2,718 18 1 1 353 1 0 292 10 11 Interest on overdrafts .. . 1,447 3 11 55 1 10 259 3 4 " .. 10 19 11 999 10 11 122 7 11 292 10 11 Totals •• •• " •• • | 18,505 7 10 885 1 7 2,441 14 10 2,797 15 11 4,368 10 5 5,293 6 11 2,182 0 9 536 17 5 ' 1 Expenditure. £ s. d. £ s. d. £sd £sd £sd £sd £ d £ Interest allocated in fuH on amounts held imder Native Land Act, 1931, 1,602 17 2 461 2* 7 516 14 0 158 19 l' 17 16 9 124 13 4 301 1 5 22 10 O section 281, and other amounts specially invested (as per contra) ' Other interest allocated to sundry blocks, "&e. .. .. .. 3,038 1 8 .. . 4 11 1 612 2 9 1 706 15 9 fifiQ n « ,- n , Balance transferred to Income and Expenditure Account .. 13,864 9 0 423 19 0 1,925 0 10 2,634 5 9 3,738 10 11 17 10 1,211 18 8 468 16 0 Totals '• •• •• •• ■ | 18,505 7 10 885 1 7 2,441 14 10 2,797 15 11 4,368 10 5 5,293 6 11 2,182 0 9 536 17 5

B.—l [PT. IV], SUP. TO 1939.

Appropriation Accounts.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Account for the Year ended 31st March, 1939. Income and Expenditure Account.

144

913 1 1 3 1 13 1 1

98732 54664 97813 2 3 12.102 3 12 3

B. —1 [PT. TV], STJP. TO 1939.

NATIVE LAND DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1939. Liabilities.

19 —B. 1 [PT. IV], SUP. TO 1939.

145

Totals. Tokerau. Maui'apoto. Waiariki. Tairawhitl. Aot«a. lkaroa. South Island. Liability to Native beneficiaries — £sH +• „ ,1 <-• j I t or i' r „ j ! l- a ! , ! r . , ! „ Amounts held under section 281, Native Land Act, 1931, ' ' ' ' ' S " ( ' £ s. d. s. d. £ s. d. and other trusts— Specially invested (sectior ,101 (2), 1931) .. .. 14,696 17 4 .. 6,869 18 10 .. .. 4,105 0 0 3,221 18 6 500 0 0 Other^mounts^Sd— 1 "" " ' 78 ' 630 12 3 3,964 18 10 15,465 13 6 4,895 3 6 560 19 6 37,552 15 1 15,752 0 8 439 1 2 Specially invested (section 101 (2), 1931) .. .. 37,800 17 6 3,172 10 10 29,323 8 4 .. 5,285 0 0 19 18 4 Otherwise invested .. .. .. 310.543 1 3 31,881 1 10 54,356 4 8 59,232 19 9 67,693 10 4 53,418 15 8 31,401 14 4 12,558 14 8 441,671 8 4 35,846 0 8 79,864 7 10 64,128 3 3 97,577 18 2 95,076 10 9 55,660 13 6 13,517 14 2 Surnfry amounts held on deposit and in suspense .. 13,345 17 9 4,937 13 3 807 15 10 3,002 8 2 4,426 12 6 86 13 1 84 1 8 0 13 3 I-TaMfty for advances under — " " 5 ' 615 2 7 632 3 8 6 7 11 112 12 4 2 12 0 2,344 12 0 1,781 11 10 735 2 10 Native Land Act, 1931, section 522 .. .. .. 2,300 0 0 2 300 0 0 Native Land Act, i931, section 340 .. .. .. 7,'366 17 1 6,607 18 4 !! " ' 75818 9 Liability of special trusts under — ... ..... Native Land Act, 1931, section 358 .. .. .. 126,597 9 1 . 42 016 17 1 84 580 12 0 Native Land Act, 1931, section 105 .. .. .. 75,970 11 3 " 75 970 11 3 84,580 12 — 231,195 17 9 12,177 15 3 814 3 9 79,085 11 9 48,746 1 7 87,770 15 10 1,865 13 6 735 16 1 Reserves — 1 'a- A " ■ " 43 ' 842 14 9 313 10 6 12,388 16 8 6,468 10 0 8,686 6 3 15,249 15 6 517 6 4 218 9 6 Other special reserves (including deprecation) .. n,672 8 11 292 13 8 2,055 7 2 2,111 0 10 8,857 13 10 4J00 6 10 166 16 2 88 10 5 61,515 3 8 I 606 4 2 14,444 3 10 8,579 10 10 17,544 0 1 19,350 2 4 684 2 6 306 19 11 Assurance and Reserve Account .. .. .. 135,094 6 0 | .. 14,379 11 6 45,322 2 9 29,084 2 2 40,523 16 7 4,068 12 8 1,716 0 4 Totals -' '• '• 869,476 15 9 I 48,630 0 1 109,502 6 11 1197,115 8 7 192,952 2 0 242,721 5 6 62,279 2 2 16,276 10 6

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1939— continued. Assets.

0. N. Campbell, Under-Secretary. M. J. Lawless, A.8.A.N.Z., Accountant. 1 hereby certify that the Statement of Receipts and Payments, Income and Expenditure Account, Appropriation Account, and Balance-sheet havc s 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 and exceptions 1. Tairawhiti : (a) 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 ; (6) moneys have been advanced without the approval of the Board of Native Affairs being obtained as required by section 100 (1), Native Land Act, 1931, as amended by section 11 (3), Board of Native Affairs Act, 1934-35; (<•) the Audit Office is unaware of any statutory authority for the donation of £20 towards the cost of maintenance of the Tiarete Gerrard triplets ~. , • 2 Tolcerau ■ (a) The value of stores on hand at the Te Kao Store has been accepted on the certificates of the storeman and a clerk who visited the store from Auckland tor stocktaking purposes; (b) No liability in respect of the interest which has become payable since Ist [April, 1934, on the Te Karae and Paremata Mokau Government loans is shown in the accounts.— Cykil G. Collins, Controller and Auditor-General.

B.—l [Ft. IV], SUP. TO 1939.

146

j Totals. Tokerau. iSniapoto Waiarikj. Taira<fhiti. Aotea. Ikaroa. South island. j r i Cash balances £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank 16,642 2 9 2,399 5 4 4,815 0 10 1,259 11 6 2,313 5 9 2,386 8 1 2,673 9 4 795 11 Less held on account of Native Trustee .. .. 8,851 0 8 593 12 7 180 10 2 1,123 6 2 4,616 3 6 2,001 6 9 336 1 6 7 791 2 1 1 805 12 9 4,634 10 8 j 1,259 11 6 1,189 19 7 Cr.2,229 15 8 672 2 7 459 o 5 Add Post Office imprest 1 9 209 8 0 1,553 1 4j 175 7 10 436 13 5 1,503 13 3 377 10 2 118 7 9 12,165 3 10 2,015 0 9 6,187 12 0 1,434 19 4 1,626 13 0 Cr. 726 2 2 1,049 12 9 577 8 2 Investments — C °Mort°gageTa d nJ charges 232,097 6 10 9,157 14 11 28,937 16 2 25,578 3 9 67,898 4 8 59,914 9 4 32,832 8 0 7,778 10 0 90 *>95 16 7 .. •• 52,802 0 8 17,461 16 11 20,031 19 0 On deoosit wilJi Native Trustee " " " 153 >50 10 2 959 19 4 44,372 15 6 34,139 19 4 1,641 12 8 50,434 4 5 15,698 19 8 6,402 19 3 to blocks, ftc 3 7 2,773 10 2 5,637 6 8 351 5 6 738 16 1 4,032 0 0 963 12 5 316 12 9 Government securities 46,230 0 0 20,615 0 0 565 0 0 .. 22,600 0 0 1,300 0 0 1,150 0 0 P M^rtea r a e e s StateS_ •• •• 19,719 8 2 .. 8,907 9 8 .. .. 2,350 0 0 7,961 18 6 500 0 0 Government and other securities 32,778 6 8 • • 1.135 0 0 29,323 8 4 1,755 0 0 545 0 0 19 18 4 589,584 12 0 33,506 4 5 89,555 8 0 112,871 9 3 139,663 18 8 139,817 12 9 59,151 18 7 15,018 0 4 Sundrv debtors •• •• 4,968 16 5 ~ 458 14 0 56 111 958 7 0 3,049 2 8 446 10 10 Interest and instalments (due and accrued) .. .. 4,555 7 6 1,003 3 6 911 16 3 313 16 10 ■■ 750 4 9 1,113 13 8 462 12 6 9,524 3 11 1,003 3 6 1,370 10 3 369 18 9 958 7 0 3,799 7 5 1,560 4 6 462 12 6 Land and buildings .. 36,351 16 9 .. 11,052 0 5 5,152 15 9 6,890 11 2 13,256 9 5 Office &c!' " ! 18 0 313 10 6 1,336 16 3 1,315 14 3 1,795 15 1 1,993 6 1 517 6 4 218 9 6 43,842 14 9 313 10 6 12,388 16 8 6,468 10 0 8,686 6 3 15,249 15 6 517 6 4 218 9 6 Assets of special trusts under — Native Land Act, 1931, section 358 126,597 9 1 .. .. „ K , 42 > 0161 ' 1 84,580 12 0 Native Land Act, 1931, section 105 .. .. .. 75,970 11 3 .. 75,970 11 3 - - - - 202,568 0 4 .. .. 75,970 11 3 42,016 17 1 84,580 12 0 Appropriation Account .. •• ■■ •• 11,792 0 11 11,792 0 11 ■■ •• ■■ •• -j -j Totals.. .. .. •• •• ■■ 869,476 15 9 48,630 0 1 109,502 6 11 197,115 8 7 192,952 2 0 242,721 5 6 62,279 2 2 16,276 10 6

B — 1 [FT. IV], Sup. TO 1939.

NATIVE DEPARTMENT. NATIVE HOUSING ACT, 1935. Statement of Receipts and Payments for the Year ended 31st March, 1939. Receipts. £ s. d. Payments. Repayments by Natives .. .. .. 571 10 8 Expenditure on dwellings— £ s. d. £ s. d. Deposits against advances .. .. .. 1,388 16 8 Erection .. .. .. 16,646 10 0 Balance: Withdrawals from Public Works Fund .. 23,039 13 6 Repairs .. .. .. 3,580 11 10 Purchase .. .. .. 4,772 19 0 25,000 0 10 £25,000 0 10 £25,000 0 10 Income and Expenditure Account. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. .. 674 18 1 Interest earned .. .. .. .. .. 645 13 9 Balance : Excess of expenditure over income .. 29 4 4 £674 18 1 £674™18 1 Balance-sheet as at 31 st March, 1939. Liabilities. £ s. d. Assets. Loan capital: Public Works Fund .. .. 28,392 711 Loans to Natives— £ s. d. £ s. d. Liability to Consolidated Fund: Interest on loan Principal .. .. .. 30,648 4 8 capital .. .. .. .. .. 389 10 11 Interest due and accrued .. 299 16 11 Sundry deposits against advances .. .. 1,388 16 8 30 948 1 7 Sundry creditors: Miscellaneous .. .. 2,167 0 0 Sundry debtors .. .. .. 1'322 16 4 Accumulated Profit and Loss AcAccount .. .. .. 37 13 3 Plus excess of expenditure over income .. .. .. 29 4 4 66 17 7 £32,337 15 6 £32,337 15 6

Note. —See also separate accounts for Special Housing Fund (Native Department) and explanatory note thereon.

0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. 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. IV].— Cyril G. Collins, Controller and Auditor-General.

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