PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1940-1941. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part02

B.—l [PT. ll].

1941. NEW ZEALAND.

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1940-1941. PART II. PREPARED BY THE TREASURY DEPARTMENT. CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926. ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

i—B. 1 [PT. ll].

B.—l [PT. ll].

CONTENTS.

PAGE AUDITOR-GENERAL S REPORT .. .. .. .. .. .. ~ .. .. ffi Statement of Irregularities in Connection with Public Moneys and Stores .. .. .. xvii Schedule oe Imperfect Vouchers .. .. .. .. .. .. .. .. xx Statement showing Sums irrecoverable by the Crown .. .. .. .. .. xxiii STATEMENTS OE REVENUE Ordinary Revenue .. ~ .. .. .. .. .. .. .. .. l Ordinary Revenue, Interest on Public Debt Redemption Fund .. .. .. .. 5 Ordinary Revenue, Interest on other Public Moneys .. .. .. .. .. 5 Ordinary Revenue, Miscellaneous Revenue .. .. .. .. .. .. .. 7 RECOVERIES ON ACCOUNT OE EXPENDITURE OE PREVIOUS YEARS Consolidated Eund (Ordinary Revenue Account) .. .. .. .. .. .. 9 Public Works Eund (General Purposes Account) .. .. .. .. .. .. 23 Public Works Fund (Electric Supply Account) .. .. .. .. .. .. 23 Land for Settlements Account .. .. .. .. .. .. .. .. 25 Main Highways Account .. .. .. .. .. .. .. .. .. 31 Social Security Eund .. .. .. .. ~ .. .. .. ~ 31 State Coal-mines Account .. .. .. .. .. .. .. ~ .. 31 State Eorests Account .. .. .. .. .. .. .. ~ .. 32 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-l [PT. I]). DISBURSEMENTS UNDER SPECIAL ACTS Debt Services, Interest .. .. .. .. .. .. .. .. .. n Debt Service, Amortization of Debt— Sinking FUND .. .. .. .. .. .. .. .. .. .. 13 Repayment of the Public Debt Act, 1925 .. .. .. .. .. .. 13 Transfer to Loans Redemption Account .. .. .. .. .. .. .. 13 Debt Services, Administration and Management .. ~ .. .. .. .. 13 Debt Services, Payment on Guaranteed Loans .. .. .. .. 14 Other Services .. .. .. .. .. .. ~ ~ .. .. 15 UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. I]). DISBURSEMENTS UNDER RURAL INTERMEDIATE CREDIT ACT, 1927, SECTION If! .. .. 20 STATEMENT OE BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OE OTHER GOVERNMENTS .. .. .. .. .. .. .. .. .. .. 20 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING .. 20 DEPOSITS ACCOUNT Summary of Deposits Account .. .. .. .. .. .. .. .. 21 Receipts and Disbursements under the Trustee Act, 1908 .. .. .. .. .. 22 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING .. 23 STATEMENTS OF TRANSACTIONS Public Works Fund (Electric Supply Account) .. .. .. .. .. .. 24 Land fob Settlements Account .. .. .. ~ .. .. .. .. 25 Loans Redemption Account .. .. .. .. ~ .. .. .. .. 27 State Coal-mines Account .. .. .. .. .. .. .. .. .. 31 State Forests Account .. .. .. .. .. .. .. .. .. 32 Temporary Transfers under Section 40 of the Public Revenues Act, 1926 .. .. .. 32

B.—l. [Pt. ll].

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1941.

REPORT OF THE CONTROLLER AND AUDITOR-GENERAL.

I have the honour to submit my report for the year ended 31st March, 1941, in terms of subsections (2), (3), and (4) of section 89 of the Public Revenues Act, 1926. The full Statement of the Receipts and Payments of the Public Account is contained in two parliamentary papers —namely, (1) 8.-l [Pt. I], which shows, under main headings, the receipts and payments of the funds and accounts comprising the Public Account, and also shows details of the expenditure under the annual appropriations, Civil List, and the Unauthorized Expenditure Account; and (2) 8.-l [Pt. ll], which shows certain of the receipts and payments in greater detail than they are shown in 8.-l [Pt. I]. As the last-mentioned paper for 1940-41 has already been laid before Parliament, it only remains necessary for me now to present Part 11. Repayment of the Public Debt. The following table gives particulars of the amount of securities redeemed during the year under the provisions of the Repayment of the Public Debt Act, 1925, and also the total of the amount as redeemed to 31st March, 1941 : —

The Public Debt Repayment Account opened with a credit balance of £.17,422 18s. 3d. Transfers from the Consolidated Fund in terms of the Repayment of the Public Debt Act, 1925, amounted to £2,074,062 4s. lOd. Securities valued at £1,178,227 10s., as shown above, were redeemed, leaving a balance at 31st March of £913,257 13s. Id. available for further redemptions.

Nominal Value of Securities, „ , - - , Total to Total Cost of Rate of Interest. 3 lst March, 1940. T . . . Redemptions. Year 1940-41. 8 lrt2SL 19*1. Percent. £ s. d. £ s. d. £ s. d. £ s. d. 1£ .. .. .. 459,417 10 0 459,417 10 0 459,417 10 0 2| .. .. 5,000 0 0 .. 5,000 0 0 5,000 0 0 2§ .. .. .. 199,200 0 0 199,200 0 0 199,200 0 0 3 .. .. 3,838,168 14 8 .. 3,838,168 14 8 3,838,168 14 8 3 J ., .. .. 500,000 0 0 500,000 0 0 500,000 0 0 3$ .. .. 481,001 8 8 .. 481,001 8 8 481,001 8 8 3f .. .. 170,376 7 4 .. 170,376 7 4 170,376 7 4 4 .. .. 3,108,653 5 6 19,410 0 0 3,128,063 5 6 3,116,375 14 7 4| .. .. 2,087,460 0 0 .. 2,087,460 0 0 2,072,082 5 0 5" .. .. 5,423,735 0 0 .. 5,423,735 0 0 5,423,181 5 0 5| .. .. 1,530,990 0 0 .. 1,530,990 0 0 1,530,972 10 0 b\ .. .. 1,033,110 0 0 200 0 0 1,033,310 0 0 1,030,894 12 2 6 .. .. 2,633,588 9 9 .. 2,633,588 9 9 2,612,292 8 8 20,312,083 5 11 1,178,227 10 0 21,490,310 15 11 21., 438,962 16 1* * This figure does not include cost of exchange on remittances.

B.—l [PT. ll].

The New Zealand scheme for the repayment of the public debt constituted under the Repayment of the Public Debt Act, 1925, covers the greater portion of the public debt. The portion not included in the repayment scheme is represented by the following specific classes of debt:— (a) Treasury bills securing temporary borrowing in anticipation of revenue. These bills are repaid as soon as sufficient revenue is received : (b) Money borrowed for State Advances Account: (c) Money borrowed in respect of State Coal-mines Account, Electric Supply Account, Nauru and Ocean Islands Account, and Westport Harbour Account. The activities carried out under these accounts are more or less commercial activities, and the repayment of the borrowed capital is provided for by revenue contributions to sinking funds : (d) Loans funded by agreement with the Imperial Government. This debt was being repaid by instalments, but by an arrangement with the Imperial Government payment of all instalments due subsequent to Ist June, 1931, has been suspended : (e) Money borrowed for the purpose of making advances to the Samoan Treasury. When these advances are recovered from the Samoan Treasury a similar amount of debt is repaid. V/hen the Repayment of Public Debt Act, 1925, came into force, provision existed for redemption of loans borrowed for the State Advances Account by means of a sinking fund created out of profits of the State Advances Department, and the moneys of the sinking fund were invested in mortgage and debenture securities. On the passing of the State Advances Corporation Act, 1934-35, these investment securities were transferred to the State Advances Corporation under authority of that Act, and as consideration for such securities the Corporation issued stock, except in respect of doubtful securities, for which the Corporation accepted contingent liability only. No statutory provision, however, was made that the sinking fund should continue in existence with the transferred investments replaced by Corporation stock, and that it should continue to receive contributions based on the amount of the State Advances Department loans to be redeemed. Nor was it provided on the passing of the State Advances Corporation Act, 1936, that any amount paid to the Treasury by the Corporation under section 39 thereof in reduction of stock liability, or as profits in terms of section 41, should be applied towards the redemption of the State Advances Department loans, which still form part of the public debt, and which at 31st March, 1941, total some £34,000,000. I consider that the want of provision for repayment of this debt should be made good at the earliest opportunity. The following statement shows the amount of loans subject to the Repayment of the Public Debt Act, 1925, and those not subject to the Act, as at 31st March, 1941 : — Particulars. Debt subject to the Repayment of the Public Debt Act, 1925 — Ordinary Revenue Account — £ s. d. £ s. d. Discharged Soldiers Settlement Account .. .. 2,871,001 12 0 Greymouth Harbour Board Account .. .. 148,186 2 7 Mining Advances Account .. .. .. 33,569 14 11 Miscellaneous.. .. .. .. .. 7,423,149 10 8 Naval Defence Act Account .. .. .. 812,209 10 0 Reserve Bank of New Zealand Account .. .. 1,125,012 10 0 State Advances Corporation Account .. .. 1,032,879 9 0 War Expenses Account (1914-18) .. .. 37,614,133 0 0 Public Works Fund—General Purposes Account .. 162,803,486 16 7 Bank of New Zealand Shares Account .. .. 875,000 0 0 Housing Account .. .. .. .. .. 16,918,945 0 0 Iron and Steel Industry Account .. .. .. 4,000 0 0 Land for Settlements Account .. .. .. 11,031,325 2 1 Cheviot Estate Account .. .. ' .. 160,918 0 0 Main Highways Account .. .. .. .. 10,950,451 13 5 State Forests Account .. .. .. .. 3,183,958 7 5 War Expenses Account (1939) .. .. .. 17,588,205 3 4 274,576,431 12 0

IV

B.—l [Pt. ll].

Particulars. Debt not subject to the Repayment of the Public Debt Act, 1925— Loans for which special sinking funds are provided— £ s. d. £ s d State Coal-mines Account .. .. .. 197 451 13 4 Electric Supply Account .. .. .. 15,470,'029 1 0 Nauru and Ocean Islands Account .. .. 249,705 0 0 Westport Harbour Account .. .. .. 614,250 0 0 Samoan Loan Suspense Account .. .. 76,630 0 0 v AA-n r • ,r, 16,608,065 14 4 .bunded Debt to the Imperial Government— Ordinary Revenue Account— Naval Defence Act Account .. .. 577,446 13 5 War Expenses Account (1914-18) .. .. 17 0 Public Works Fund—General Purposes Account .. 169,109 15 3 Land for Settlements Account .. .. .. 33,446 6 11 q. , . , . 24,100,199 10 7 btate Advances Account .. .. .. ~ .. 34 142 877 14 3 Total debt as at 31st March, 1941 (see 8.-l [Pt. Ill],page 9) .. £349,4-27,574 11 2 t i | i>a^ cl '' ars °£ tlle funded Debt to the Imperial Government are shown in Table IV, B-l [Ft. Ill], and particulars of the transactions of the sinking funds ol loans which are not subject to the Repayment of Public Debt Act and for which special sinking funds are provided will be found in Tables V and VI, 8.-l [Pt. lII]. Increase and Decrease of the Public Debt. The transactions for the year of the Public Debt Accounts are detailed as follows : — „ £■ s. d. Total debt as at 31st March, 1940 (see B.—l [Pt. Ill], page 9) .. .. 322 907 536 4 3 Additions during the yearPublic Works Fund— £ s d General Purposes Account .. .. .. ..8 501 285 0 3 Electric Supply Account .. .. .. 11757660 0 0 Housing Account 5,500,000 0 0 Iron and Steel Industry Account .. .. .. 4 000 0 0 Main Highways Account .. ~ .. .. 1 347' 975 o 0 State Coal-mines Account .. .. ~ '35 000 0 0 State Forests Account .. .. .. .. 345'000 0 0 War Expenses Account (1939) .. .. .. ~ 18,152,'483 410 35,643,403 5 1 Reductions during the year-- 358,550,939 9 4 Erom Electric Supply Sinking Fund Account .. .. 458,830 0 0 From Loans Redemption Account— Ordinary Revenue applied in redemption of the securities of— Public Works Fund—General Purposes Account .. 1,777,120 0 I War Expenses Account (1939) .. .. .. ' 2'340 0 0 Reparation-moneys applied in redemption . . .. '500 0 0 Main Highways Account moneys applied in redemption.. 403,625 0 0 Nauru and Ocean Islands moneys applied in redemption 34,700 0 0 Samoan Loan Sinking Fund Account moneys applied in redemption .. .. .. .. . 5 37q q q State Coal-mines Account moneys applied in redemption 13 4 War expenses Account (1939) moneys applied in redempr, tion , '' ■■ •• .. 3,647,992 10 0 General Purposes Account moneys applied in redemption 1,460,000 0 0 From Housing Account moneys applied 111 redemption of old Housing Loans J . . .. MO ,OOO 0 0 Drom Public Debt Repayment Account— Ordinary Revenue Account— Discharged Soldiers' Settlement Account .. .. 200 0 0 Reserve Bank of New Zealand Account .. .. 500,000 0 0 War Expenses Account (1914—18) .. .. .. 19 410 0 0 Public Works Fund—General Purposes Aoccunt .. 658'617 10 0 Loans redeemed from loans raised in previous years for redemption ... 5,680 5 0 Discount on loans redeemed below par . . . 3,4-77 19 9 9,123,364- 18 2 Total debt as at 31st March, 1941 (see B, I [Pt. Ill], page 9) .. .. £349,427,574 11 2 Ihe foregoing statement shows that the total public debt was increased durin«' the year by £26,520,038 Gs. lid. &

V

B. —1 [Pt. IT].

The long-term debt was increased by £21,191,738 6s. lid., and the short-term debt (Treasury bills) by £5,328,300, as shown in the following summary £ s. d. £ s. d. Long-term debt as at 31st March, 1940 .. • • 297,502,536 4 3 Long-term debt as at 31st March, 1941 .. .. 318,694,274 11 2 Increase ~ ~ 21,191,738 611 Treasury bills as at 31st March, 1940 .. •• 25,405,000 0 0 Treasury bills as at 31st March, 1941 .. .. 30,733,300 0 0 Increase """ ~ 5 » 328 ' 300 0 0 Increase as at 31st March, 1941 .. •• •• •• £26,520,038 611 The total debt shown in the foregoing statement does not include a liability of the Government to indemnify the Wellington City Council for its debt in respect of certain loans specified in the Hutt Road Act, 1939. This liability, which at 31st March, 1941, amounted to £266,692, arose as a result of the greater portion of the Hutt Road being vested in the Crown. Against this liability the Public Trustee held at the same date sinking funds amounting to £136,396. Up to the end of the year £2,528,000 Treasury notes had been issued to secure advances negotiated by the Exports Credits Department of the United Kingdom. All these notes were repaid on 31st March, 1941. Surplus Credits-in-aid. Provision is made in section 51 (3), Public Revenues Act, 1926, whereby any surplus in respect of any vote arising from an excess of the moneys actually received as credits-in-aid over the amount of credits-in-aid estimated to be received may, with the approval of the Treasury, be applied for the purposes of that vote. A more detailed reference to this matter was made in my last year's report. The following schedule shows the amount of surplus credits-in-aid applied during the last ten years :— £ s. d. Year ended 31st March, 1932 .. .. 19,611 10 3 Year ended 31st March, 1933 . . . . Nil Year ended 31st March, 1934 .. •• 5,505 19 3 Year ended 31st March, 1935 .. 33,341 5 4 Year ended 31st March, 1936 .. •• 90,969 1 4 Year ended 31st March, 1937 .. •• 334,648 13 3 Year ended 31st March, 1938 .. .. 680,742 18 0 Year ended 31st March, 1939 .. •• 1,602,572 14 0 Year ended 31st March, 1940 . . . . 2,636,269 19 1 Year ended 31st March, 1941 .. •• 2,396,794 0 9 Statement of Royalties payable to the Crown and unpaid at 31st March, 1941. Section 91 (2) of the Public Revenues Act, 1926, reads as follows : — " The Controller and Auditor-General shall include in the report to be prepared by him pursuant to section eighty-nine hereof a statement as to all royalties payable to the Crown and for the time being unpaid, setting forth in respect of such royalties : — " (a) Name of the person by whom the same are payable ; " (b) The amount payable by each such person ; and " (c) The steps, if any, that have been taken to recover the said royalties, and if no such steps have been taken, the reason for allowing the said royalties to remain outstanding."

VI

B.—l [Pt. ll.]

In the figures hereunder are included all amounts which were shown in the departmental books as owing and unpaid on the 31st March, but following the practice of past years the names of debtors and the steps taken for recovery are omitted. Department. Amount unpaid. Total. Forestry— £ s. d. £ s. d. Auckland Region . . . . 391 4 8 Rotorua Region .. .. 72 10 3 Wellington Region . . . . 106 10 1 Nelson Region . . . . 376 7 2 Westland Region .. . . 584 6 6 Southland Region .. .. 0 10 1,530 19 8 Lands and Survey— North Auckland District . . 973 10 0 Auckland District . . . . 209 16 3 Taranaki District . . .. 0 0 6 Napier District . . .. 102 18 10 Nelson District . . . . 376 18 3 Canterbury District . . . . 59 15 4 Westland District . . . . 536 8 8 Southland District . . .. 0 4 0 2,259 11 10 Marine .. .. .. .. .. 628 11 8 Mines .. .. .. .. .. 4,595 16 6 State Coal-mines .. .. .. 2,194 10 8 Public Works . . . . . . , . 59 3 10 £11,268 14 2 Cases in which Provisions of the Law have not been carried out. _ The Audit Office, in carrying out the duties which Parliament has imposed upon it, is required to see that legislative authority exists for all the financial transactions of the Government. At times, however, circumstances arise which render it desirable or necessary that public moneys should be expended for purposes for which no specific authority exists, and for which the statutory provisions governing " unauthorized expenditure " or " emergency expenditure " are not available. In such circumstances the Audit Office, following past practice, has in a number of cases agreed to pass the transactions on receipt of an undertaking that the Government would introduce validating or amending legislation therefor at the earliest opportunity. _ The following are instances in which the Audit Office pursued this course of action during the year : — Public Service Superannuation Act, 1927. A superannuated public servant was requested to assist the Marine Department by returning to his former position for a short period. As a condition of his taking up duty he stipulated that he should be remunerated during that period at the rate of salary payable to him at the date of his retirement and at the same time receive his superannuation payments unabated. Section 33 of the Public Service Superannuation Act, 1927, provides that a superannuated officer who returns to duty cannot receive salary and superannuation at a combined rate in excess of the rate of salary payable to him at date of retirement, and the Government requested the Audit Office in the particular circumstances of the case to pass an excess sum of £19 6s. 9d. The Audit Office agreed to do so, and this transaction awaits validating legislation.

VII

B. —1 [Pt. ll].

Housing Act, 1919. Immediate possession of certain land was required to enable the Public Works Department to proceed with, the construction of a sewer in connection with one of the housing schemes, and it was found necessary to arrange settlements with two of the tenants of such land for the loss of their crops growing thereon. The settlement provided for the payment of compensation amounting to £235 in one case, and £120 in the other. In another instance the sum of £14 12s. was paid as compensation to the owner of a property of which a small portion was entered upon and formed into a street. There was no authority for these payments to be made, and in each case the expenditure was passed in anticipation of the necessary statutory authority being provided. The legislation appears in the Housing Amendment Act, 1940, sections 3 and 13. Housing Amendment Act, 1940. Section 11 of the Housing Amendment Act, 1940, declared the State Advances. Corporation to be the agent of the Crown and entitled to all the privileges which the Crown enjoys. This section brought the Housing Construction Branch of the Corporation within the provisions of section 78 (7) of the Harbours Act, 1923, which exempts the Crown from payment of wharfage dues. The Government did not wish, to avoid liability for wharfage dues on goods the property of the Housing Construction Branch, and in order to enable the Audit Office to pass payment for such dues the Prime Minister instructed that draft enabling legislation be prepared for submission to Parliament. Cost-of-iiving Bonus to Public Servants. In October, 1940, the Government decided to pay a cost-of-living bonus to public servants. There was no appropriation under which such payment could be made, but the Audit Office agreed to pass the relative vouchers on an assurance being given by the Prime Minister that validating legislation would be introduced. The legislation was enacted in section 6, Finance Act (No. 3), 1940. Civil List Act, 1920. Under the Civil List Act, 1920, members of Parliament are entitled to be paid travelling-expenses in respect only of their journeys to the opening of Parliament and to their homes when the session has ended, and such payments cannot lawfully be made after six months from the date when they became payable. The second session of the twenty-sixth Parliament extended over a period of more than six months, and as members, following the usual practice, rendered their claims at the end of the session for expenses incurred in attending the opening of Parliament, such claims were not rendered within the statutory period of six months and could not therefore lawfully be paid. The Prime Minister assured the Audit Office that appropriate legislation would be introduced, and the relative claims were passed accordingly. New Zealand Centennial Act, 1938. The New Zealand Centennial Act, 1938, section 19, authorized a subsidy on moneys actually raised for the purpose of establishing memorials. The Government desired to pay conditionally certain subsidies in anticipation of the actual raising of the necessary moneys, and the Audit Office agreed to this procedure upon receiving an undertaking that suitable legislation, would be introduced.

VIII

B.—l [Pt. ll].

Audit of War Expenses. In the War Expenses Account the net amount of loan-moneys raised during the year was £14,504,491, the proceeds of war taxes totalled £15,745,247, and miscellaneous receipts amounted to £487,709. From 3rd September, 1939, the date of the outbreak of war, up to the 31st March, 1941, the receipts credited to the account include donations totalling £100,(582, and ranging from the "widow's mite" of 4d. to £20,000, and voluntary interest-free loans from £l to £1,000,000, totalling £2,592,050. Expenditure in connection with the three fighting services brought to charge during the year amounted to £2,108,898 for the Navy, £17,249,620 for the Army, and £7,487,795 for the Air Force. An amount of £278,592 was accounted for under the head of Civil. The account opened with a credit balance of £953,379 and closed at 31st March with a credit of £4,428,548. Answers to inquiries made by the Audit Office indicate, however, that at the close of the year the claims not then received from the Imperial Government for equipping and maintaining our forces overseas prior to that date are likely, when they come to hand, to be much in excess of this balance. During the year the work of the Audit Office in connection with war expenses increased progressively with the Dominion's expanding war activities. In addition to the officers engaged in Head Office on the audit of vouchers supporting war expenditure, two are continuously employed in auditing the pay, allowances, and allotments of Navy personnel, and five others, who receive assistance from time to time, a,re engaged permanently at Base Records office in checking the pay, allowances, and allotments of members of the Second New Zealand Expeditionary Force. Two officers are also employed continuously at Army Headquarters on audit work connected with soldiers' pay. Three Audit Examiners are engaged permanently at Air Force Headquarters on the work of auditing pay, &c., of the personnel of that Force. To carry out the work of checking the accounts relating to home-defence units and Territorials undergoing intensive training, one member of the staff is stationed at Auckland, two at Waiouru Military Camp, two at Wellington, and two at Burnham Military Camp. There are also eight members of the staff attached to the New Zealand Expeditionary Force overseas, seven of whom are employed in auditing the records of soldiers' pay and purchases of equipment and supplies in the Middle East, and one is employed on similar duties with the " B " Special Force. The difficulties which arise in connection with accounting for the pay of an army when it takes the field, and suffers losses of men by death and capture, and also loss of records, can readily be imagined, and the presence of an audit staff at the place where the accounting records are adjusted must assist Audit to obtain the maximum satisfaction which circumstances allow. In addition to the officers already mentioned who, as indicated, are mainly engaged iti auditing the pay, allowances, and allotments of the armed services, Stores Audit Inspectors periodically visit naval bases, military camps, area offices, unit headquarters, and air force stations for the purpose of checking the purchase, receipt, and issue of military stores and equipment. Army Stores. —The term " stores " as used against this reference does not include foodstuffs. These are dealt with against the reference " Army rations." The expansion of the Territorial Force, added to the mobilization of the overseas force, has very greatly increased the volume of work entailed in the receipt and issue of equipment and stores. To impose a thorough check on this work would entail the establishment of special audit sections at ordnance depots and mobilization camps, and provision for interim audits at area offices. Trained officers are not available for these purposes, and work has had to be restricted mainly to an investigation of the general state of the accounts at the various depots and camps.

ii—B. 1 [Pt. ll].

IX

B.—l [Pt. ll].

My previous report drew attention to the unsatisfactory state of Army stores accounting, and I am unable to report now that there has been any considerable improvement in the position. The reports received from my Inspectors are in many cases to the effect that accounts are so inaccurate that the Army authorities are not in a position to satisfy Audit that all stores purchased and not remaining on hand have been applied to military purposes. The Audit Office recognizes the great difficulties which the Army Department has had to face in building up a stores accounting section round a very small nucleus of trained personnel, and through lack of adequate store accommodation. In an endeavour to remedy the former handicap a senior Audit Officer and three officers of other Departments with stores experience were seconded to the Army Department to instruct and advise accounting officers in stores work. Before their appointment, however, the equipping of Territorials was already well under way, and large quantities of stores had been dealt with in a way which did not ensure a satisfactory accounting. The seconded officers have visited many stores, and, in addition to giving advice and instruction, have adjusted ledger balances to stocks on hand and so given accounting officers a fresh start. These efforts to improve matters have, however, been largely nullified by constant changes in Army personnel due to discharges and transfers to other duties. Steps have now been taken to obtain greater permanency of personnel, and accommodation is rapidly being improved. Stores auditors, however, suggest that before satisfactory results can be achieved Quartermasters must be granted more time in which to issue clothing and equipment to the men. In the past the time allowed has been too limited to permit of an accurate record of issues being made. Army Rations. —Soldiers are rationed on a daily-cost basis. The monthly supply accounts examined by Audit show that, with the exception of a few small units, the cost falls within the prescribed allowance. This test and a comparison which has been made of consumption in any camp with the average of all camps in the Dominion indicate a satisfactory accounting for foodstuffs. Reports appear in the press from time to time of persons convicted of thefts of foodstuffs from, the military camps, but these thefts have occurred after the goods have been issued to the cookhouse, at which point control by accounting records ceases. Army Transport. —To equip Territorial units with motor transport to carry out intensive training the Army Department hired motor-trucks, cars, and cycles, and the hire rates, laid down when annual camps did not extend beyond a fortnight, have proved very costly to the State when camps have extended over periods of three to five months. In the case of one battalion unnecessary hire charges were incurred through vehicles being held on hire over the Christmas holiday period, and during the early days of a camp when the preliminary training of the men did not require the use of transport to any extent. Compulsory acquisition of the transport required and available is now in operation. Second New Zealand Expeditionary Force—A recent report received from the Senior Auditor with the Second New Zealand Expeditionary Force stated that under active-service conditions strict accounting for stores could not operate in divisional units, and that audit work must be confined mainly to the accounts of base depots and hospitals. Air. —The extra burden of work falling on Audit during the year has been too great to permit of stores inspections being made at all stations. At those stations which were visited it was found that the stores accounting system had not functioned satisfactorily, and from applications to write off stores submitted to Audit from time to time it would appear that a similar position obtained at other stations. Active steps have been taken by the Department towards effecting a remedy. Navy.—At the annual audit of the Naval store, 130 lines of stock were checked, and a large number of these were found to be at variance with the ledger cards. The ledger postings were found to be some weeks in arrears, and there is not likely to be any improvement in the position until, increased staff is made available,

X

K—l [PT. ll].

Contracts. —In my last report I referred to the examination of accounts in connection with the erection of emergency defence buildings under " cost-plus " contracts. Modifications of this form of contract have been introduced with the object of providing contractors with an incentive to urgency or economy. One useful modification lies in the direction of reviewing a completed contract and fixing the final price in accordance with an investigation of the contractor's books by Government costing officers. This procedure permits the Government to ascertain more closely the cost of the contractor's operations, and gives a more accurate result than is yielded when indirect costs are fixed by estimate, as in the simpler type of " cost-plus " contract. This form has been adopted in respect of numerous contracts for the manufacture of warlike stores in New Zealand. The construction of several vessels has been entrusted to shipbuilding firms under a variation of the " cost-plus " contract whereby a "* target " or estimated price is fixed plus an agreed-upon fee. If the contractor is able to introduce economies so that he undercuts the target price lie shares in the savings. If, on the contrary, the target price is exceeded no fee in excess of the fee originally agreed upon accrues to the contractor. The Government is advancing large sums from War Expenses Account by way of interest-bearing loans to finance the erection by freezing companies of emergency cool-storage accommodation. The Audit Office has made arrangements to check the accounts relating to the work qualifying for Government assistance before passing claims for advances. General. —In his standard work on Parliamentary Grants, Durell writes as follows on the subject of war expenditure : — " The mere availability of vast sums of money, which is a necessary accompaniment of war, is no excuse for greater expenditure than is necessary for the fulfilment of military requirements. But war inculcates what Gladstone calls ' the spirit of expenditure,' and the availability increases the temptation to spend, and such temptation increases in proportion as the possibility of a reckoning appears to be distant or unlikely to be strict. The requirements of the military authorities have to be supplied, but they should be supplied in the cheapest manner compatible with efficiency. Those responsible should be particularly on their guard to protect the public purse whenever possible, to be on the watch for extravagance, to resist unscrupulous or even well-meaning but wasteful demands, and to prevent abuses arising under cover of the situation." The Audit Office has its part to play in assisting the Administration to combat the tendencies noted by Durell, but how effectively it can play that part must depend very largely upon the staff available after the calls for men made by the fighting forces have been met. This question of staff is more fully dealt with under an appropriate heading at the close of this report. Audit of Public Stores. Accounts numbering 339 in the offices of the following Government Departments were examined during the year : Agriculture, Air, Army, Education, Housing, Health, Internal Affairs, Internal Marketing (Canteens), Industries and Commerce, Tourist and Publicity, Justice and Prisons, Lands and Survey, Marine, Mines, Mental Hospitals, Navy, Native, Police, Public Works Department, State Forest, Transport. Apart from work under the War Expenses Account, all audits are reasonably up to date and no serious irregularities occurred during the year. Patriotic Funds. The accounts of the National Patriotic Fund Board and of the Provincial Patriotic Funds established in terms of the Patriotic Purposes Emergency Regulations 1939 are subject to audit by the Audit Office or, in the case of the Provincial Funds, by an auditor appointed by the Audit Office, which has, however,

XI

B.- l | Pt. ll],

not elected to make any such appointment. In both cases, too, the Audit Office may appoint an auditor outside its own staff to examine the accounts of authorized collectors, and it has elected to do so in the case of collections made for the National Patriotic Fund Board by a joint committee of the Y.M.C.A. and Salvation Army in connection with the Fighting Services Welfare Appeal, and by the Joint Council of the Order of St. John and New Zealand Red Cross Society in connection with the Sick, Wounded, and Distress Appeal. The National Patriotic Fund Board is authorized to make grants of money or gifts of chattels to or for the purpose of any approved fund, and, after consultation with the Audit Office, the Board agreed to impose the following conditions in respect of such grants or gifts : — (а) That organizations which receive money from the Board to provide capital assets, which assets become the property of the Board, shall account to the Board for their expenditure on such assets, and such expenditure shall be subject to audit by the Audit Office : (б) That organizations which receive moneys from the Board for the purpose of assisting to provide comforts and amenities for soldiers shall render accounts showing the net cost of making such provision, and that the Board will base its payments to the organization on such accounts. The National Patriotic Fund Board is the National Council for the Reclamation of Waste Material established by the Reclamation of Waste Material Emergency Regulations 1940, and the net proceeds of sales are to be distributed amongst the Provincial Patriotic Funds. The Council has established branches and depots throughout the Dominion, and has received, up to 30th June, 1941, some £6,000 from the sale of material. In terms of the regulations the Audit Office has audited the relative accounts. Funds relating to the war of 1914-18 are still held by a number of organizations whose accounts are audited by public accountants, and by the National Funds Council whose records are checked by the Audit Office. Departmental Balance-sheets. The revenue accounts and balance-sheets of Departments for the year 1939-40, prepared in terms of section 57 of the Finance Act, 1932, numbering some one hundred and ten, have been audited with the exception of two which are at present receiving attention. The books and accounts in general were found to be satisfactorily kept, and the audited accounts appear in parliamentary paper 8.-l [Pt. IV], Marketing Department Audit. When, on the outbreak of hostilities, all the resources of the Dominion for the supply of produce were made available to the British Government, the Export Division of the Marketing Department, which for a period of three years had been handling dairy-produce, became the nucleus of the organization necessary for undertaking the bulk purchase and disposal of all primary products. The Marketing Act, 1936, and the 1937 amending Act, authorized the Department to purchase and sell dairy-produce, fruit, honey, and eggs, and provided for the extension (by Order in Council) of the Department's activities to other foodstuffs. In 1939 a further amendment to the Marketing Act empowered the GovernorGeneral by Order in Council to authorize the Department to purchase and sell any specified goods, or goods of any specified classes, and on the issue of the necessary authority the Export Division of the Department undertook the purchase and disposal of commodities such as wool, meat, tallow, sheep-skins, and scheelite. The Export Division also entered into contracts for the supply to the War Office of New Zealand foodstuffs, mostly tinned products, for the forces in the Middle East and elsewhere.

XII

B.—l [PT. ll].

The Accounts prepared by the Division for its financial year ended 31st July, 1940, are the first to cover marketing operations under war conditions. Although wool sales for July and August, 1939, were not handled by the Division, and although meat transactions covered a period of eight months only, and transactions in other produce covered shorter periods, the Division's purchases during that year amounted to no less a sum than £54,000,000. This figure has been exceeded by some £4,000,000 during the eleven months of the current financial year to the 30th June, 1941. The task of auditing the numerous and varied transactions covered by this huge expenditure falls upon the Audit Office. AVar conditions have also been responsible for a considerable expansion in the activities of the Internal Marketing Division, and these also are subject to audit by the Audit Office. The turnover of the various sections of the Division affords some indication of the volume of work involved in that audit. For the year ended 31st March, 1941, the turnover of the Head Office of the Division, including sales of citrus fruit, bananas, maize, barley, and sundry other commodities, and of the Butter Equalization Account, was £1,700,000, and for the Auckland and Wellington trading branches £1,383,000. The turnover of the Apple and Pear Section for the season which ended on 31st December, 1940, totalled £436,000. The Hop-marketing Committee, the Nelson Raspberry Committee, and the Canteen Board controlling canteens established for use of the military forces, operate under regulations administered by the Marketing Department, and their transactions are also subject to audit by the Audit Office. The turnover of the canteens was £86,000 for the period of approximately five months from the date they were established until 31st March, 1940, and for the financial year ended 31st March, 1941, it was £342,000. The Audit Office has also been required to audit the accounts of the New Zealand Wool Buyers' Association relating to appraisals on account of the Government, the accounts of the Hides Committee, and of the Sheep-skin Controller. Under the authority of the Meat Exporters' Accounts Emergency Regulations 1940, the Audit Office and a duly appointed public accountant investigated the accounts of meat exporters and freezing companies to determine whether the charges rendered by them in connection with live-stock intended for production of meat for export, or in connection with such meat before its acceptance by the Marketing Department, were fair and reasonable. The report of the investigation was submitted to the Minister of Marketing and the New Zealand Meat-producers' Board, as required by the regulations. The Audit Office also carried out investigations during the year in conjunction with the Department of Agriculture to ascertain : — (a) What was a reasonable charge to be paid freezing companies for the storage of meat awaiting shipment overseas ; and (b) What was the cost to certain meat-cannery companies for canning meat which it was proposed to ship overseas under contract with the Ministry of Food. Audit of Accounts of Local Authorities. During the year five cases of disqualification of members of local authorities were dealt with by Audit Office. Three of these cases were due to members being concerned or interested in contracts entered into by their respective local authorities in excess of the limits set out in section 3 of the Local Authorities (Members' Contracts) Act, 1934, and the remaining two were of members holding an office or place of profit under or in the gift of the local authorities of which they were members. The Audit Office dealt with eleven cases of misappropriation of funds by localbody officials during the year, an increase of seven cases as compared with the previous year. In each of nine cases the matter was placed in the hands of the police for the appropriate action by them. In one case no action could be taken owing to the death of the official following upon discovery of the defalcations,

XIII

B.—l [PT. ll].

and in another case proceedings were not taken in view of a medical report as to the state of health of the official concerned. The aggregate sum of all the misappropriations was £820 ss. Id., and the largest sum involved in the case of the defalcations of any one official amounted to £260 2s. Bd. In my previous report attention was drawn to the absence of authority to pay wages of employees, other than "casual" wages, out of Imprest Accounts, and to the difficulties being experienced by most local authorities in obtaining signatures of members to cheques drawn for payment of regular wages on the dates required by the awards in force. It is understood that the Department of Interna] Affairs is considering the promotion of legislation to include all wages instead of " casual" wages in the definition of expenditure which may be made from Imprest Accounts, and it would greatly assist the administration of local authorities if such amending legislation were enacted. Certain land which had been vested in a local authority as an endowment for the improvement and benefit of the district, was taken by the Crown under the Public Works Act, 1928, for the purpose of erecting a post-office. The compensation in respect of the land and the improvements thereon was agreed at £9,000, and was paid to the local authority concerned. The Audit Office raised the question whether, in view of the fact that the land had been vested in the local authority as an endowment, there were any restrictions on the use by the local authority of the compensation moneys. The question was recently disposed of by way of originating summons when the Supreme Court decided that the land was held by the local authority in trust for a particular purpose within the meaning of section 156 (2) of the Municipal Corporations Act, 1933, and that, therefore, the moneys fell within the provisions of section 92 of the Public Works Act, 1928, and should have been paid to the Public Trustee pending direction of the Supreme Court as to their disposal. The Court further held that until such time as that direction was obtained it was the duty of the local authority to preserve the capital sum of £9,000 and to invest it, if that was reasonably possible, so as to provide income for the general purposes of the local authority. During the year a local authority paid to two of its employees amounts covering, in each case, the same period in respect of— (a) The monetary equivalent of leave on retirement: (//) Retiring-allowance from its own pensions fund : (c) Salary in respect of re-engagement from the date of the commencement of the leave on retirement. The Audit Office represented to the local authority that payments (a) and (b) could not properly be made, as in the circumstances of re-engagement there had in fact been no retirement of the employees. These representations were accepted by the local authority, which obtained refunds amounting to £1,215 from the employees. Schedule A (p. xv) sets out the breaches of law relating to local authorities which the Audit Office dealt with during the year by suitable reference in its certificates to accounts, and also, where necessary, by obtaining an adjustment of the accounts or a recovery of moneys unlawfully expended. Matters which, although not breaches of law on the part of local authorities, the Audit Office felt called upon to refer to in its certificates are set out in Schedule B (p. xv). In certain cases, which are set out in Schedule C (p. xvi), an adjustment of the accounts or a recovery of moneys was asked for, but upon assurances being given by the local authorities that application would be made for the introduction of validating legislation, the Audit Office agreed to withhold action on them. The necessary legislation has already been provided in respect of the Mount Roskill Road Board, the Newmarket Borough Council, and the Patea Borough Council.

XIV

B.—l [Pt. ll]

Schedule A. Agreements entered into without lawful authority .. .. .. .. .. .. 2 Depreciation in trading accounts, absence or inadequacy of charge for .. .. 4 Disqualification of local-body members on account of breaches of law.. .. .. 5 Expenditure without legal authority .. .. .. .. .. ~ .. 13 Expenditure by education authorities out of endowment income without approval of Minister .. 1 Failure to provide for expenditure for year out of revenue .. .. .. .. 31 Fidelity securities for staff, absence of . . . . . . . . .. .. 2 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. .. .. 6 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided 1 Heavy-traffic license fees not collected in respect of farmers' motor-lorries .. .. .. 3 Hospitals and Charitable Institutions Act, 1926, section 75 (3): Approval of Minister not obtained to capital expenditure .. .. .. .. .. .. . .. 1 Interest from date prior to receipt of loan-moneys wrongly charged to interest account.. .. 17 Investments contrary to law .. .. .. .. .. ~ .. .. 3 Local Bodies' Loans Act, 1926, offences under— (a) Loans raised without lawful authority .. .. .. .. .. .. 4 (b) Loan-moneys expended on purposes other than those authorized in loan authorities .. 11 (c) Loan-moneys not placed in separate bank account .. . . . . .. .. 6 (d) Sinking funds not established and instalments in arrear .. .. .. .. 2 (e) Debentures made payable on other than authorized dates .. .. .. 21 Moneys not banked as required by law .. .. . . . . .. ~ .. 6 Overdraft without or in excess of statutory authority .. .. ~ .. 23 Purchase on terms or by instalments, and payment of interest thereon .. .. .. 1 Rates, dues, fees, &c., not levied or collected according to law . . .. . . ~ 9 Refunds, rebates, or remissions contrary to law . . . . . . ~ .. .. 5 Reserves for depreciation, &c., not invested .. .. .. .. . . .. 5 Reserves created without statutory authority .. .. . . , . .. .. 2 Separate accounts established without lawful authority .. . . . . .. .. 6 Social-security-tax stamps not affixed at time of payment of wages or salary .. .. .. 1 Transactions incorrectly included in accounts .. .. . . .. ~ . . 1 Travelling expenses, allowances, and remuneration in excess of or without statutory authority .. 3 Trust-moneys wrongly applied, and other breaches of trustee law .. .. .. .. 3 " Unauthorized " expenditure in excess of legal limits .. .. ~ .. .. 3 Unlawful transfers between accounts and charging of amounts to wrong accounts .. .. 2 Miscellaneous .. . . . . . . . . . . . . _ _ _ _ g Domain Boards, Scenic Boards, Miscellaneous Boards, under Part I of the Public Reserves, Domains, and National Parks Act, 1928, &c. — (a) Borrowing without authority of law and unlawful payment of interest .. 16 (b) Charging fees for camping-sites and/or parking-places without approval of Minister .. 6 (c) Expenditure without statutory authority .. . . .. .. . . .. 8 (d) Failure to bank moneys as required by law .. . . . . .. .. 27 (e) Granting of leases otherwise than in accordance with section 43, Public Reserves, Domains, and National Parks Act, 1928 .. .. .. .. .12 (/) Reduction of rental without Ministerial approval .. .. .. .. .. 2 (g) Miscellaneous .. .. .. .. .. .. _ 3 Cemetery Trustees— (a) Expenditure without statutory authority .. . . .. .. .. .. 3 (b) Failure to keep a Register of Burials as required by law . . . . . . .. 3 (c) Failure to bank as required by law . . . . . . . , ~ 5 Schedule B. Cheques signed in blank form .. .. . . .. .. , . _ _ 4. Payments unsupported by receipts and/or vouchers .. .. .. .. .. 10 Profit and Loss Account: Balance incorrectly stated .. .. .. ~ 3 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence .. .. .. .. .. .. ~ j 2 Stores on hand accepted on the certificates of officers without supporting stores records.. .. 5 Unsatisfactory system of accounts — (a) Financial .. .. .. .. .. ~ _ 2 (b) Stores .. .. ~ .. .. ~ _ _ i 4 Miscellaneous ~ ~ ~ ~ ~ ~ 11 (t _ 3

XV

B.—l [Pt. ll].

Schedule C. Blenheim Borough Council .. Borrowing of moneys after expiration of period stipulated by the Order in Council consenting to the raising of the loan. Buller County Council .. .. Raising loan on terms other than those authorized by the Order in Council consenting to the raising of the loan. Hauraki Plains County Council .. Issue of debentures after expiration of period stipulated by the Order in Council consenting to the raising of the loan. Invercargill City Council .. .. Council engaged in vegetable growing. Kaikoura County Council .. .. Unlawful expenditure of loan moneys. Mt. Roskill Road Board .. .. " Unauthorized " expenditure exceeded by £25 15s. Bd. Napier Harbour Board .. .. Personal receipts not obtained from certain employees for wages paid through an agency. Nelson City Council .. .. Issue of debentures after expiration of period stipulated by the Order in Council consenting to the raising of the loan. Newmarket Borough Council .. " Unauthorized " expenditure exceeded by £81 18s. lOd. Oamaru Borough Council .. . . " Unauthorized " expenditure exceeded by £4 12s. lOd. Patea Borough Council .. .. Council sold land which it had only power to lease. Surcharges. Section 69 of the Public Revenues Act, 1926, provides that the Controller and Auditor-General, shall surcharge the person responsible wherever it appears to the Audit Office that public moneys or stores have been lost through the default, neglect, fraud, or error of any servant of the Crown. In the past year it was found necessary to surcharge ten officers, seven of the surcharges being in respect of damage sustained in accidents involving Government motor-cars or trucks. Any person surcharged has the right to appeal to the Minister of Finance under section 71 of the Public Revenues Act, and the Minister may thereupon confirm or waive the surcharge as lie thinks fit. Each of the surcharges issued during the year was made the subject of an appeal, and all were waived with the exception of one, which was confirmed to the extent of £l as a nominal penalty. The appended table summarizes the surcharges issued and the results of the appeals : —

Statement of Irregularities in connection with Public Moneys and Stores. The following comments and the statement which follows them are furnished in terms of section 89 (2) (c) and (e) of the Public Revenues Act 1926 : — Although there has been a decrease in the number of defalcations by departmental officers, the total loss of public moneys and stores under this head shows an increase over the figures published in my previous report. The largest loss occurred in a district office of the Public Works Department and was made possible because certain workmen who were employed in an isolated locality arranged with a departmental officer that he should act as an unofficial banker for varying portions of the wages due to them. Moneys held for these workmen were misappropriated to a total of £1,068, and the officer used £593 of official imprest moneys towards making good the shortage. In view of the trust which had been placed by the workmen in a public official, the Government decided to make good the balance of the loss which would otherwise have fallen on the workmen, and the necessary sum of £475 was provided from public moneys as a charge against " unauthorized."

XVI

Upon Appeal. _ Number of Tnfnl Department. Surcharges. — T ° tal - Confirmed. Waived. £ s. d. £ s. d. £ s. d. Health. .. .. ■ ■ 1 • • 35 8 8 35 8 8 Housing .. .. •• 1 •• 3 5 0 3 5 0 Lands and Survey .. .. 2 . . 9 13 2 9 13 2 Marine 1 ■ • 19 15 6 19 15 6 Public, Works .. .. .. I 1 0 0 195 6 7 196 6 7 Treasury .. .. 1 ■• l05 8 9 105 8 9 10 10 0 368 17 8 369 17 8

B.—l [Pt. lIJ.

A postal official misappropriated income-tax receipts to a total of £540, and therefore the taxpayers who had made the payments appeared in the records of the Income-tax Department as being in arrears with tax payments due from them. The defalcations were almost certain to be revealed when the Department followed up collection of such arrears. A collector of the Internal Marketing Division converted departmental moneys amounting to £466 to his own use, and substituted subsequent collections to conceal his wrongdoing. That he was able to do so exposed a weakness of internal check which has since been remedied. A Public Trust officer abused his position to convert £350, the property of a client of his Department, to his own use. The loss to the client was, in the circumstances of the case, not strictly a responsibility of the Department, but the Government decided to make it good as a charge against the Departmental Vote. No practicable system or systems of accounting for moneys can prevent all defalcations, and so long as any thefts are reasonably certain of detection the position can be regarded as satisfactory. Judged by this standard, nothing which occurred during the year under review caused the Audit Office serious disquietude.

STATEMENT.

iii—B. 1 [Pt. ll].

XVII

Nature of Irregularity. Amount AcHon Agriculture Department. IRREdULARITlES BY PERSONS NOT DEPARTMENTAL OFFICERS. £ S d Theft of strychnine 2 10 6 Police investigations unsuccessful. Theft of poultry 1 10 0 Police investigations unsuccessful. Air Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of stores N ot stated I Offender disciplined and reduced in rank. Theft of stores (i 19 4 i Offender convicted and fined. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of equipment 2 0 0 Police investigations unsuccessful. rneftofoash 44 10 0 Police investigations unsuccessful. Army Department IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of ammunition I Not stated | Offender charged. Case adjourned. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of cash .. .. .. 243 2 1 Offender tried by field court-martial and found (sterling) guilty; sentenced to six months' imprisonment and reduced in rank. £219 9s. 9d. stcrlin" m, ... „ . recovered. Ineitofcash 102 n 9 Investigations proceeding. rp, ft f , (sterling) Iheitofcash 20 0 0 Police investigations unsuccessful Misappropriation of public moneys .. .. 38 0 7 Offender placed on probation for two years. ,p, ... ,. Restitution made. Theft of pay warrant ,; e 0 offender convicted and ordered to come up for sentence if called upon and to make restitution. Internal Marketing Department. IRRF,GULARITIES BY DEPARTMENTAL OFFICERS. I £ s. d. Misappropriation of departmental moneys .. 460 3 7 Offender admitted to probation for two years Misappropriation oi departmental moneys .. 1114 6 Offender convicted and order,xl to come up for sentence if called upon within twelve months. i Restitution made.

B.—l [Pt. ll].

STATEMENT—continued.

XVIII

Nature of Irregularity. involved Action taken, and Result. Land and Income Tax Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of cash .. .. . . .. 3 10 0 Offender sentenced to one month's imprisonment with hard labour. Restitution made. Theft of cash .. .. .. .. 2 8 6 Offender admitted to probation for two years and ordered to make restitution. IRREG ULARITY BY PERSON NOT DEPARTMENTAL OFFICER. Theft of cash .. .. .. .. I 40 11 9 [ Matter investigated by police without success. Lands and Survey Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of cash .. .. .. .. I 9 12 Police investigations unsuccessful. Loss of cheques and money-order .. .. 44 12 5 Police investigations unsuccessful. Payment stopped. No loss to Department. Mental Hospitals Department. IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER. Theft of coal .. .. .. ■ • 17 6 Offender convicted and ordered to come up for sentence when called upon within three months. Coal was ordered to be returned. Mines Department. IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER. Theft of stores .. .. .. ■ ■ I 12 18 3 | Police investigations not yet complete. Native Department. IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER. Theft of stores .. .. .. .. I Not stated | Police investigations unsuccessful. Post and Telegraph Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of packets and remittances .. .. 18 10 6 Offender convicted and placed on probation for two years and ordered to make restitution. Theft of cash .. . . . ■ ■ ■ 5 10 0 Offender placed on probation for two years and ordered to make restitution. Theft of cash .. .. • • ■ ■ 5 10 0 Offender placed on probation for two years and ordered to make restitution. Theft of letters .. ■. •• ■• 51 10 0 Offender fined £25, placed on probation for three years, and ordered to make restitution. Theft of registered letters .. .. . • 9 0 0 Offender sentenced to fifteen months' imprisonment with hard labour. Amount recovered. Theft of cash .. .. .. •• 540 Iti 4 Offender sentenced to nine months' imprisonment. Amount recovered. Theft of letters . . .. ■ ■ ■ • 30 0 0 Offender sentenced to one month's imprisonment. Amount recovered. Theft of bank-note, postal notes, and stamps .. 18 2 Offender placed on probation for one year and ordered to make restitution. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of cash .. .. • • ■ • 3 16 7 Police investigations not yet complete. Theft of cash, stamps, and postal notes . . 170 6 7 Offender sentenced to five years' imprisonment. Loss to Department, £17(3 6s. 7d. Fraudulent negotiation of money-order , . 5 0 0 Offender convicted and placed on probation and ordered to mako restitution to Department. Theft of cash, postal notes, and stamps .. 136 11 10 Offender sentenced to imprisonment for five years for this and other offences. £6 recovered. Theft of mail and registered letter . . . . 10 0 Offender sentenced to three months' hard labour. Theft of letter .. . • ■ • • • 3 0 0 Offender sentenced to three months' imprisonment. Fraudulent withdrawal from Poet-officc Savings- 8 0 0 For two offences the offender was sentenced to three bank months' imprisonment with hard labour for each charge, the sentences to be cumulative. Thefts from public-call boxes and stamp-vending 115 8 2 Police investigations resulted in ten offenders being machines arrested.

B.—l [Pt. ll].

STATEMENT—continued.

iv—B. 1 [Pt. ll].

XIX

Nature of Irregularity. Action taken, and Result. Post and Telegraph Department— continued. IRREGULARITIES EY PERSONS NOT DEPARTMENTAL OFFICERS — Continued. £ s. (I. Fraudulent withdrawal from Post Office Savings- 3 10 0 Offender ordered to make restitution and to oome up bank f or sentence if called upon, mi! ° ° ' ' '' '' ■ ' 4 0 9 Police investigations unsuccessful. 1 heft of cash .. . . .. .. lo 10 0 Police investigations proceeding. J heft of cash, postal notes, and stamps .. 36 17 7 Two offenders were placed on probation for five years and each ordered to pay £30, being costs (£1 18a" 9d.) and damages and restitution (£28 Is. 3d.). A third offender was sentenced to eighteen months' imprisonment. Theft of cash .. .. .. . . 8 17 10 Police investigations unsuccessful. fraudulent issue of money-order telegram .. 10 0 0 Departmental inquiries unsuccessful. Loss to De- . partment, £10. Inoft of tools .. .. .. . . Not stated | Police investigations unsuccessful. Public Trust Office. IRREGULARITY BY DEPARTMENTAL OFFICER. Theft of cash .._ j 350 0 0 | Offender deceased. Loss to Department, £350. Public Works Department. IP-REGULABITY BY DEPARTMENTAL OFFICER. Misappropriation of— Public moneys 593 3 11 1 Offender sentenced to one year and nine months' Employees' wages .. .. .. 474 19 5 / imprisonment. Railways Department. IRREGULARITIES EY DEPARTMENTAL OFFICERS. Theft of cash .. .. .. .. 10 13 2 Police investigation unsuccessful. Officer in charge called upon to pay £10 13s. 2d. Attempted fraudulent claim for board and 7 0 0 Offender convicted and ordered to come up for lodging sentence within six months if called upon. No loss to Department. Iheft of cash 12 1 10 Offender admitted to probation for twelve months and ordered to make restitution. No loss to Department. Theft of cash .. .. .. . . 10 0 Police prosecution proceeding. Misappropriation of departmental moneys .. 2 15 0 Services dispensed with and police notified. Amount recovered. Misappropriation of departmental moneys .. 0 15 8 Offender convicted, admitted to probation for twelve _, c months, and ordered to make restitution. Inert ol cash .. .. .. .. | 2 9 0 Police investigations unsuccessful. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of cash .. .. .. .. 7 6 9 Police investigations unsuccessful. Amount made good by officer responsible No loss to Department. Theft of refreshment-room stocks .. .. 16 7 Offenders placed on probation for twelve months. Amount recovered. irT " " " •■ 0 11 6 Police investigations unsuccessful. Iheft ol cash .. .. .. .. 1 14 2 Police investigations unsuccessful. Social Security Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Failure to account for departmental moneys.. I 2 5 0 | Offender dismissed the Service. Restitution made. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of officor's salary .. .. . . 8 15 9 Police investigations unsuccessful. Iheit of benefit-certificate and cash .. 2 0 0 Police investigations unsuccessful. Two thousand three hundred and thirty-nine 25,444 5 3 Proceedings wore instituted in thirteen cases involvcases in which recipients of pensions, sue- ing the sum of £268 0s. 8d., whereof thirteen tenance, age, and other benefits obtained convictions were entered, imprisonment and/or payments m excess of scale rates by failing fines totalling £48 and costs, £3, were inflicted promptly to disclose material particulars of and restitution of £177 8s. 7d. ordered by the Court' their circumstances to the Labour or Pensions There were 2,326 other cases involving 'the sum of Departments or to the Social Security Depart- £25,176 4s. 7d. Except in a small percentage of ment. (Note.— The excess payments to many cases where the beneficiaries are on active service VLn a , TeC t pi6ntS , W f 6 nOt a11 made d " ring deceased, or in straitened circumstances refunds 1940-41, but include amounts received by have been or are being obtained in all cases In them m previous years) six cases penalties were imposed under section 7 (2) of the Social Security Act, 1938, and these amounted to £32 3s. 9d.

B.—l [PT. ll].

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

XX

Department and Particulars. lleason. Amount. Amount Agriculture. £ a. d, £ s. d. Purchase of publications .. .. . . Receipts unobtainable .. .. 3 9 8 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 13 7 5 16 17 1 Air. Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 42 19 5 42 19 5 Army. Allotment payments .. .. .. . . Vouchers lost .. .. .. 2 16 II Freight charges . . .. .. . . .Receipts unobtainable .. .. 6 0 6 Purchase of publications .. .. .. Receipts unobtainable .. .. 0 10 0 Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 29 2 9 Uniform allowance .. . . .. .. Voucher lost .. .. .. 25 0 0 Wages .. .. .. .. . . Vouchers lost .. .. .. 112 0 74 11 3 Customs. Refund of cost of cable .. .. .. Receipts unobtainable .. .. 1 14 2 Travelling-expenses of officer in the United Receipts unobtainable .. .. 1 15 7 Kingdom Travelling - expenses of official representative Receipts unobtainable .. .. 302 14 0 travelling in Canada and the United States of j 306 3 9 America Education. Purchase of goods .. .. .. .. Vouchers lost .. .. .. 2 17 3 Travelling-expenses .. .. .. .. Receipts unobtainable .. . . 8 8 1 11 5 4 External Affairs. Wages and salaries .. . .■ .. .. Vouchers lost .. .. .. 779 4 f> — 779 4 5 Government Insurance. Cost of cables .. .. .. .. Vouchers lost by enemy action .. 0 10 5 Payment of annuities .. . . . . Vouchers lost by enemy action .. 54 16 4 Purchase of publications .. .. .. Vouchers lost by enemy action . „ 15 0 ■ 56 11 9 Health. Expenses producing film " Kia Ora " .. . . Receipts not obtained .. .. 5 6 4 Purchase of publications .. .. . . Receipts unobtainable . . .. 0 15 1 Travelling-expenses .. .. .. . . Receipts unobtainable . . . . 15 0 Witnesses' expenses .. .. .. . . Receipts unobtainable .. .. 8 0 0 15 6 5 Immigration. Refund: Deposit of landing moneys .. . . Receipts unobtainable .. .. 35 0 0 35 0 0 Industries and Commerce, Tourist and Publicity. Commission on tours .. .. . . Receipt unobtainable .. .. 0 12 Wages .. .. . . . . .. Vouchers lost .. .. .. 66 7 5 Travellinj'-expenses .. .. .. .. Receipts unobtainable .. .. 2 10 6 68 19 1 Interna! Affairs. Purchase of publication .. .. .. Receipt lost .. .. .. 0 6 10 Purchase of stamps .. .. .. .. Receipts unobtainable .. .. 0 13 0 Travelling-expenses of the Minister travelling Recoipts unobtainable .. .. 45 0 0 in the United States of America and. Canada Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 194 19 8 240 19 6 Justice and Prisons. Prisoners' earnings .. .. .. .. Receipt unobtainable ... .. 100 Purchase of publications .. .. .. Receipts unobtainable .. .. 2 2 0 Travelling-expenses .. .. .. . . Receipts unobtainable .. .. 5 5 2 Witnesses' expenses . . .. . . .. Receipt unobtainable .. .. 0 5 3 8 12 5 Labour. Travelling-expenses .. .. .. .. Receipt unobtainable .. .. 0 9 0 0 9 0 Land and Income Tax. Refund of income-tax .. .. .. Receipts unobtainable .. .. 7 15 4 Refund of social-security contribution .. .. Voucher lost .. .. .. 1 1 1.1 8 17 3 Lands and Survey. Compensation .. . . .. . . Receipt unobtainable .. .. 7 0 0 Droving charges .. . . .. . . Receipts unobtainable .. .. I 2 (i Travelling-expenses .. .. .. .. Receipts unobtainable .. .. 1 14 6 9 17 0 Marine. Purchase of salmon .. .. .. .. Receipt unobtainable .. .. 0 10 0 0 10 0 Mental Hospitals. Travelling-expenses .. .. .. .. Receipt unobtainable ,. .. 3 11 8 3H 8

B.—l [PT. ll].

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

XXI

Department and Particulars. Heason. Amount. Total Amount. Native. £ e. d £ s d Droving charges .. .. .. .. Receipts unobtainable .. .. 4 3 3 Travelling-expenses ., .. .. .. Receipts unobtainable .. 1 11 0 Wages • • • • • • • • .. Vouchers lost .. .. 19 7 6 , , 05 'J Q National Commercial Broadcasting. Copyright fee .. .. .. .. Voucher lost .. .. .. 5 5 0 Public Works. 5 5 0 Compensation .. .. .. .. Voucher lost .. .. 798 4 0 Freight charges .. .. .. .. Voucher lost .. .. 30 19 3 Medical services .. .. .. .. Voucher lost .. .. 2 0 0 Purchase of publications .. .. . . Receipt unobtainable .. .. 0 2 1 Purchase of stores .. .. .. .. Voucher lost .. .. 23 17 10 Travelling-expenses .. .. .. .. Receipts unobtainable .. 15 17 0 Trust Aooount disbursements .. .. Vouchers destroyed .. .. 2,I!40 7 4 Wages • • • • • • . ■ .. Vouchers lost .. .. 457 9 10 D ., 3,668 17 10 Railways. Accident compensation .. .. . . Voucher lost .. .. .. J 7i> 14 1 Compensation for damage to goods .. .. Receipt unobtainable .. .. 10 0 0 Purchase of stores .. .. ,. .. Vouchers lost .. .. .. 25 7 3 Refund value of unused ticket .. . . Receipt unobtainable '.. 0 8 10 ____ 10 2 Seientitic and Industrial Research. Freight charges .. .. .. . . Receipt unobtainable .. .. 0 10 2 Petty cash disbursements .. .. .. Vouchers destroyed by fire .. 1 14 3 Purchase of publications .. .. . . Receipts unobtainable .. 12 5 Social Security Fund. 6 10 Benefit payments .. .. .. .. Vouchers lost .. .. 619 2 6 Travelling-expenses .. .. .. .. Receipt unobtainable .. 0 15 0 State Forests Account. Purchase of films .. .. .. .. Receipts unobtainable .. .. 0 7 10 — 0 7 10 Transport. Purchase of slides .. .. .. .. Receipts unobtainable .. .. 17 0 Travelling-expenses . . .. .. . . Receipts unobtainable .. .. 8 8 6 - 9 15 6 Treasury. Cost of cables, &c. .. .. .. .. Receipts unobtainable .. .. 9 8 9 Refund of unclaimed moneys .. .. Receipts unobtainable .. 4 0 0 Refund of maintenance moneys .. .. Receipts unobtainable .. 9 10 0 22 18 9 £6,247 18 6

B.—l [Pt. ll].

Staff Position under War Conditions. The Audit Department, in common with all other Departments, has suffered severe losses of staff by reason of the paramount claims of military service. At the close of the financial year forty-one officers, or almost one-fifth of the staff, were absent with the forces, and during the year eight others who are members of the Territorial Force were released for three months' training with their units. The numerical loss of forty-one was made good during the year, but almost entirely by the appointment of cadets and female clerks without previous experience of Audit work. The loss of trained personnel would cause embarrassment in normal times, but under war conditions, when it coincides with such heavy additional demands on Audit services as have been mentioned in this report, the difficulties of satisfactorily carrying out my statutory functions are accentuated. To counteract the loss of trained staff, attention has been given to the elimination of detail work wherever possible, and to the institution of test audits. In addition, departmental internal checks have been accepted where they were believed to be functioning efficiently. It is very satisfactory to be able to report that at the close of the financial year no audits were seriously in arrears. Roll of Honour. It is with, deep regret that I record the death on active service of the undermentioned officers: — R. T. Mulligan .. .. .. Flying Officer, R.A.F. 1). L. Nola .. .. .. Sergeant Pilot, R.N.Z.A.F. Conclusion. It is proper in concluding this report that I should acknowledge the assistance given to me during the year by the officers of the Audit Department. Conditions have not been easy, but Audit Officers have met all the calls made upon them with the utmost loyalty and readiness. I wish also to acknowledge the advice which I have received from the Law Officers of the Crown on many difficult legal questions. The relations of the Audit Office with Government Departments throughout the year have been cordial, and it is very satisfactory to find that there is general recognition that the aim of the Audit Office is- to assist the smooth and efficient running of the administrative machine within the framework of statutory provisions. Cyril G. Collins, Controller and Auditor-General. Audit Office, Wellington, 6th August, 1941.

XXII

B.—l [Ft. ll].

APPENDIX.

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

XXIII

Department and Particulars. Reason for writing oil. Value of Stores. Cash. Agriculture. £ s. d. £ a. d. Value of live-stock .. .. .. 'Died, and deficient .. .. 2,068 12 9 Value of publications . . . , .. Gratuitously issued . . . . . . 2 9:! Value of stores .. .. .. .. Lost broken, deficient, and unserviceable 88 19 4 Value of stores .. .. .. .. Stolen .. .. . . .. 9 10 Value of stores .. .. .. .. Loss on realization .. .. .. 18 18 7 Fruit-inspection fees .. .. . . Debtors unfinancial .. .. .. . . 0 14 0 Herd-testing fees .. .. .. Account waived .. .. .. . . 0 17 6 Postages .. . . . . . . Irrecoverable . . .. .. 0 ;j 3 Repairs to cars damaged in accidents . . Nugatory expenditure .. .. . . 15 0 Hales of produce, Ruakura .. .. Irrecoverable .. .. .. .. 0 4 4 Tuition fees, Ruakura .. .. .. Debtor unfinancial .. .. .. .. 8 4 2 Audit. Value of stores .. .. .. .. Unserviceable and obsolete .. .. 2 0 0 Customs. Value of stores .. .. .. .. Unserviceable and obsolete .. .. 0 18 6 Education. Value of live-stock .. .. .. Died .. .. .. .. 217 12 4 Value of stores .. .. .. .. Lost, broken, deficient, and unserviceable 143 16 5 Advertising in Education Gazette .. . . Debtors untraceable .. . . 2 15 6 Kent .. .. .. . . .. Debtors unfinancial .. .. . . .. 65 17 11 Salary overpaid .. .. .. Irrecoverable .. .. .. ,. 0 7 9 Sale of publications .. .. .. Debtors untraceable .. .. 0 10 0 Electoral. Value of stores .. .. .. .. Lost and deficient . . .. .. 18 10 External Affairs. New Zealand Reparation Estates : Value of Loss on realization .. .. .. 46 12 9 land Value of stores .. .. .. . . Stolen .. .. .. .. 7 19 Health. Value of cottage .. .. .. Destroyed by fire .. .. . . 140 10 0 Value of live-stock .. .. .. Died .. .. .. .. 18 17 6 Value of live-stock .. .. . . Loss on sale .. . . .. 69 2 0 Value of stores .. .. .. . . Lost, broken, deficient, and destroyed by 776 10 2 firo Value of stores .. .. .. .. Loss on realization .. .. .. 16 18 2 Value of stores .. .. .. . . Gratuitously issued .. . . . . 2 6 6 Value of stores .. .. .. . . Stolon .. .. .. . . 6 19 3 Maintenance and treatment .. .. Debtors unfinancial .. .. .. .. 2,545 12 9 Repairs to cars damaged in aocidenta .. Nugatory expenditure .. .. .. 285 13 8 Value of sera supplied .. .. .. Debtors untraceable .. .. 6 14 4 Value of stamps stolen .. .. .. Irrecoverable .. .. .. .. 0 5 10 Housing. Value of stores . . .. .. .. Stolen .. .. .. .. 116 6 Rents and instalments, principal, &c. .. Loss on voluntary adjustments .. .. 1,327 6 8 Share cost of boundary fencing .. .. Irrecoverable .. .. .. .. 63 8 10 Industries and Commerce, Tourist and Publicity. Power-station buildings, Okere .. .. Loss on realization .. .. .. 266 0 0 Rotorua store . . .. .. .. Loss on realization .. .. .. ! 10 0 Value of live-stock .. .. .. Died and deficient .. .. .. 19 8 1 Value of stores .. .. .. .. Lost, broken, deficient, and unserviceable 1,120 11 11 Value of stores .. .. .. Loss on realization .. .. .. 7 14 Value of stores .. .. .. .. Stolen .. .. .. .. 2 17 3 Accommodation charges, Chateau Tongariro Debtors untraceable .. .. .. 2 4 0 Pees : Industrial Efficiency Act .. .. Waived by the Minister .. .. .. 2 0 0 Loss on film " Romantic Now Zealand " .. Irrecoverable .. .. .. .. 51 11 1 Replacement of lost property .. .. Nugatory expenditure .. .. . . 10 7 0 Sales of electric energy .. .. .. Debtors unfinancial and untraceable .. .. Hi 14 10 Sanatorium fees.. .. .. . . Debtors unfinancial .. .. . . .. 80 3 0 Undercharge on passenger ticket .. . . Irrecoverable .. .. . . .. 10 0 Water-rates . . .. .. .. Irrecoverable .. .. .. .. 4 9 8 Internal Affairs. Value of live-stock .. .. .. Died and deficient .. .. .. 5 11 3 Value of motor-ear .. .. .. Loss on realization .. .. .. 63 12 9 Value of stores .. .. .. .. Lost, broken, deficient, and destroyed by 53 18 10 fire Value of stores .. .. .. .. Stolen .. .. .. .. 8 6 2 Advances to stranded New-Zealanders .. Debtors unfinancial and untracoablo .. .. 303 6 5

B.—l [Pt. ll].

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

XXIV

Department and Particulars. Keason tor writing oil. Value of Stores. Cash. Internal Affairs —continued. £ s. d. £ s. d. Censorship fees .. .. .. .. Debtor on active service .. .. .. 0 8 Cost of equipment supplied . . .. Debtors left the service .. . . .. 3 7 4 Cost of duplicate certificate of naturalization Remitted .. .. .. .. .. 0 10 0 Cost of replacement of property on hire .. Nugatory expenditure .. .. .. 34 0 9 Justice and Prisons. Value of live-stock .. .. .. Died and deficient .. .. .. 1,283 0 5 Value of machinery .. .. . . Loss on realization .. .. .. 87 19 8 Value of stores . . .. .. . . Lost, broken, and deficient .. .. 222 8 2 Value of stores .. .. .. .. Stolen .. .. .. .. 31 0 0 Fines and Court costs . . .. .. Debtors deceased .. .. .. .. 16 10 0 Repairs to cars damaged in accidents .. Nugatory expenditure .. . . .. 106 7 6 Sales of produce .. .. .. Debtors unfinancial and untraceable .. .. 3 12 0 Labour. Value of alterations to buildings .. .. Loss on transfer: to Army Department 129 13 11 Value of buildings . . .. . . Loss on realization .. .. .. 57 0 4 Value of stores .. .. .. .. Lost, broken and deficient .. .. 34 2 1 Value of stores .. .. .. .. Loss on realization .. .. .. 33 8 10 Faros and passage money advanced to workmen Debtors unfinanoial and untraoeable .. .. 163 2 3 Penalties and costs for breaches of awards .. Debtors unfinanoial and untraoeable .. .. 29 14 4 Repairs to cars damaged in accidents . . Nugatory expenditure .. .. .. 13 19 9 Land and Income Tax. Income-tax .. .. .. .. Debtors left New Zealand .. .. .. 31,602 15 1 Lands and Survey. Value of dredges .. .. .. Loss on realization . . .. . . 6,557 9 7 Value of huts . . .. .. .. Loss on realization .. .. . . 35 9 6 Value of motor-cars .. .. .. Loss on realization .. .. .. 128 17 Value of live-stock .. .. .. Died and deficient .. .. .. 11,296 4 8 Value of stores .. .. .. .. Lost, broken, and defioient .. .. 2,167 6 9 Value of stores .. .. . . .. Stolen .. .. .. .. 560 Advances under Discharged Soldiers' Settle- Loss on realization of securities .. .. 9,330 10 4 ment Account Advances, land development .. .. Debtors unfinancial .. .. .. .. 2,358 4 7 Advances, small farms .. .. .. Debtors unfinancial .. .. .. .. 6,403 15 11 Interest on deferred-payment licenses .. Debtors unfinancial .. .. . . .. 654 14 8 Legal costs .. ■ • • • . ■ Debtors unfinancial .. .. . . .. 136 1 11 Rent .. .. .. .- Debtors unfinancial .. .. .. .. 12,789 12 7 Kent, small farms .. .. .. Debtors unfinancial .. .. .. .. 311 16 11 Repairs to cars damaged in accidents .. Nugatory expenditure .. .. .. 11 0 9 Royalties .. . . .. . . Debtors unfinancial .. .. . . .. 144 7 3 Sale of lithos, &c. .. .. .. Irrecoverable .. .. .. .. 14 3 9 Survey liens .. .. .. .. Debtors unfinancial .. .. .. .. 51 4 8 Wages of small-farm worker (mail-bag lost) Nugatory expenditure .. .. .. 9 12 Legislative. Value of stores . . .. .. .. Lost, broken, and deficient .. .. 261 118 Marine. Value of stores . . .. .. .. Lost, broken, and deficient .. .. 147 3 1 Inspection fees . . .. . . .. Debtors unfinancial .. .. .. .. 45 13 10 Labour charges, Westport Harbour .. Nugatory expenditure .. . . .. 2 12 0 Rents, royaltios, &o. .. .. .. Debtors unfinancial .. .. .. .. 564 18 9 "Repairs to cars damaged in accidents .. Nugatory expenditure .. .. .. 7 19 2 Mental Hospitals. Value of live-stock .. .. .. Died and deficient .. .. .. 496 7 6 Value of stores .. .. .. .. Lost, broken, and deficient .. .. 2,021 12 3 Value of stores . . .. .. . . Gratuitously issued .. .. .. 2128 Value of stores .. .. .. .. Stolen .. .. .. .. 047 Mines. Value of coal shortages .. .. .. Due to handling and stone .. .. 2,172 14 11 Value of live-stock .. .. .. Died .. .. .. .. 35 12 0 Value of stores .. .. .. .. Lost, broken, deficient, and loss on reali- 253 16 1 zation Court costs .. .. .. - • Irrecoverable .. .. .. .. 3 2 0 Hire of plant, &c. .. .. .. Amounts remitted by the Minister and .. 326 14 10 debtors unfinancial Rent .. .. . . .. Company insolvent .. .. .. .. 156 19 4 Repairs to cars damaged in accident .. Nugatory expenditure .. .. .. 35 9 1 Sales of coal, &c. .. ■ • • • Debtors unfinancial .. .. .. .. 66 13 6 National Commercial Broadcasting. Value of Exhibition equipment .. . . Donated to the Government .. .. 93 15 7 Value of recordings .. .. .. Gratuitously issued .. .. .. 13179 Value of motor-car .. .. .. Loss on realization .. . . .. 36 4 3 Value of stores .. .. .. .. Lost, broken, deficient, and destroyed by 248 15 6 fire Value of stores .. .. .. . • Loss on realization .. .. .. 3 6 8 Value of stores .. .. .. .. Stolen .. .. .. .. 16 9 Compensation for damage to records .. Nugatory expenditure .. .. .. 8 0 1 Radio advertising .. .. .. Debtors unfinanoial .. .. .. .. 619 0 0

B.—l [PT. ll].

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

XXV

Department and Particulars. Reason for writing ofl. Value of Stores. Cash. National. Service. £ a d £ rl Value of stores .. . . .. . . Lost, broken, and deficient .. , . 44 4 3 S ' ' Value of stores .. .. .. .. Loss on realization .. .. 5 5 5 Blankets, boots, &c, advanced to workmen Debtors rintraoeable .. 443 Pares, advances to workmen .. .. Debtors untraceable .. " 17 0 8 Native. Value of live-stock .. .. .. Died and doficient .. .. 4 270 2 6 Value of motor-car .. .. .. Unserviceable .. " ' 31 10 0 Value of stores .. .. .. .. Lost, broken, and destroyed by fire .'.' 51] 2 2 Value of stores .. .. .. .. Stolen .. ..' .. ,. n 4 0 Capital cost, land drainage .. .. Irrecoverable .. 947' . 1 1 a r oes • • ■ • • • • • Irrecoverable .. a ia a Interest on mortgages .. .. .. Remitted .. .. .. ., 3'?9 7 4 Replacement cost of damage to private pro- Nugatory expenditure [ ' 187 13 9 perty ' ■ Sale of fencing-material, &c. .. .. Irrecoverable .... 35 17 ' Police. Value, of stores .. .. .. .. L ost ,, broken, and deficient .. 35 4 4 Post and Telegraph. Value of equipment .. .. .. Stolen .. .. .. 199 0 0 Value of safe .. .. .. .. Stolen .. .. . . '' 24 10 0 Value of stores .. .. .. .. Lost, broken, and destroyed by flre " 2 888 10 !) Directory advertising .. .. .. Debtors unfinancial and untraceable .. 7o'u 7 Fraudulent manipulation of stamp-vending Irrecoverable ... 28 0 10 machines and telephone-box receipts Repairs to cars damaged in accidents .. Nugatory expenditure .. 2 257 16 3 Telephone connections and other services .. Debtor unfinancial and untraceable " "'994 2 5 Toll accounts .. .. .. .. Debtor unfinancial and untracoable .. 300 16 7 Primary Products Marketing. Value of stores .. .. ..' .. Broken, deficient, and unserviceable 6 1 10 bales of produce .. .. .. Debtors unfinancial .. 326* 13 4 Net amount of defalcation .. .. Irrecoverable .. ,\ 462 18 11 Printing and Stationery. Value of stores .. .. .. .. Lost in transit . 205 4 2 Exchange, &e. .. .. .. .. Irrecoverable \[ 6' 9 5 Public Service Superannuation. Advances on mortgage .. .. .. Loss on realization .. figo 8 10 Allowances overpaid .. .. .. Irrecoverable .... 0 18 4 Public Trust. Value of furniture .. .. .. Loss on realization .. .. 82 5 5 Value of stores .. .. .. ,. Unserviceable 7 12 10 Value of stores .. .. .. .. Stolen .. ..' 0 '> 8 Advances on mortgage ., .. .. Loss on realization .. ,' '.' 4.668 16 4 Public Works. Value of electric irons .. .. .. Donated to Patriotic Committee 26 6 1 Value of buildings .. .. . , Loss on demolition ■>.$$ in 9 Value of huts .. . . .. .. Destroyed by fire .. 991 0 0 Value of live-stock .. .. . . Died .. ,, _ 27 12 9 Value of machinery and plant .. .. Destroyed .. .. ..' ' 265 0 0 Value of stores .. .. .. .. Lost, broken, deficient, and destroyed by 7,178 6 I fire Value of stores .. .. .. .. Loss on realization .. . 714 17 11 Value of stores .. .. .. . . Stolen .. .. [[ 493 2 6 Value of timber taken over .. .. Deficient .. 4qa 9 q Holiday pay overpaid .. .. .. Irrecoverable '.'. " ]] 60 11 9 Interest and sinking fund on loan .. .. Company in liquidation .. 3119 <i Rents and hire of plant .. .. .. Debtors unfinancial .. '.[ 261 11 1 Repairs to motor-vehicles, &c, damaged in Nugatory expenditure .. 359 0 accident Sale of electric energy .. .. .. Debtors unfinancial .. .. . 5 18 7 Southland electric-power energy .. .. Debtors unfinancial .. .. 202 ] 6 3 Southland electric-power installations .. Debtors unfinancial . . .. 6 ] 7 ' e Southland electric-power rates .. . . Debtors unfinancial .. 4 379. ig 7 Value of goods and fares advanced .. Debtors unfinancial .. " ' 12 ]() 7 Water rates .. .. ., Remitted by the Minister ., 1,244 ] 5 Railways. Value of stores .. .. .. .. Lost, broken, deficient, and destroyed by 8,183 6 4 fire Value of stores .. .. .. .. Stolen .. .. .. 31 'J r> 5 Value of vehicles .. .. .. Destroyed by fire .. " 3 468 9 7 Advertising .. .. .. .. Debtors unfinancial .. o i'i o Freight charges .. .. .. Debtors unfinancial .. .. \\ 18513 2 Interest .. .. ., .. Remitted under agreement .. ]87 0 \\ Bents .. .. .. ., . , Debtors unfinancial .. .. . 599 7 7 Refund of change paid to wrong person .. Nugatory expenditure .. \, 19 8 Scientific and Industrial Research. Value of stores .. .. .. .. Unserviceable .. .. 0 12 7 Cash lost by fire .. .. .. Irrecoverable .. .. ,', 210 0 Repairs to car damaged in accident .. Nugatory expenditure .. .. 2 0 0

B.—l [PT. ll].

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

XXVI

Deparbmont a.nd Particulars. JJeason for writing off. Value oi Stores. Cash. Social Security. £ s. d. £ s. d. Value of stores .. . . .. . . Lost, broken, and unserviceable .. 5 8 5 Advances, Unemployment Fund .. . . Company in liquidation .. .. . . 660 0 0 Age-benefits overpaid .. .. . . Debtor unfinancial .. .. .. . . 297 19 0 Contributions under Scheme 5 .. . . Debtor unfinancial .. .. .. .. 392 7 10 Excess sustenance .. .. . . Debtors convicted and fined, and un- .. 426 11 3 financial and untraceable Fares and equipment advanced .. . . Debtors unfinancial and untraceable .. .. 79 4 4 Fines .. .. .. . • ■ ■ Debtors deceased .. . . .. . . 119 Funeral expenses .. .. .. Irrecoverable .. .. .. .. Hi 2 10 Salary overpaid .. .. . . Debtor on active service .. .. .. 0 8 3 Sickness and invalidity benefits overpaid .. Debtors unfinancial .. . . . . .. 342 15 1 Unemployment benefits overpaid .. .. Debtors unfinancial .. .. .. .. 231 17 1 War veterans' benefits overpaid . . .. Debtors unfinancial . . .. . . .. 201 9 8 Widows' benefits overpaid .. .. Debtors unfinancial .. .. .. .. 133 15 9 Stamp Duties. Value of stores .. .. .. .. Lost, broken, and unserviceable .. 129 0 11 Amusement-tax .. .. .. Debtors unfinancial .. .. .. .. 353 5 4 License duty .. .. .. .. Claims abandoned .. .. .. .. 3,072 14 11 State Forest Service. Value of grass-seed .. .. .. Gratuitously issued . . .. .. 18 0 Value of publications .. .. .. Gratuitously issued .. .. . . 3 5 0 Value of live-stock .. .. .. Died .. .. .. .. 5 0 0 Value of stores .. .. .. .. Lost, broken, deficient, and destroyed by 869 11 3 fire, Value of stores .. .. .. .. Loss on realization .. .. .. 129 7 5 Repairs to car damaged in accident . . Nugatory expenditure . . .. .. 3 8'! Sale of timber .. .. .. .. Debtors unfinancial and claims abandoned .. 607 2 4 State Iron and Steel. Value of stores .. .. .. .. Stolen .. .. .. .. 0 18 6 Transport. Value of stores . . .. .. .. Lost .. .. .. .. 0 116 Value of stores .. .. .. .. Stolen . . .. .. . . 0 10 0 Passenger and continuous goods licenses .. Irrecoverable .. .. .. .. 52 11 6 Eepairs to cars damaged in accidents .. Nugatory expenditure .. .. .. 54 3 2 Treasury. Advances, general purposes relief .. .. Debtors unfinancial .. .. . . . . 1 , 155 I 5 Advances, Hawke's Bay earthquake .. .Debtors unfinancial .. .. .. .. 2,794 14 3 Advances, repatriation .. .. .. Debtors unfinancial .. .. .. .. 1,067 8 7 Advances, State Advances loans .. .. Remitted by Adjustment Commission .. .. 5,283 18 10 Land settlement and finance associations .. Deficiency on winding up .. .. .. 1,439 18 5 War Expenses Account. AirValue of airframes and engines .. .. Destroyed in crashes.. .. .. 02,174 4 9 Value of armoury .. .. .. Destroyed in crashes .. .. 199 2 6 Value of equipment .. .. . . Destroyed in orashes .. .. .. 1,313 1 1.1 Value of petrol .. .. .. .Lost by evaporation .. . . . . 696 7 2 Value of stores .. .. .. Lost, broken, deficient, and unserviceable 2,895 14 3 Value of stores .. . . .. Stolen .. .. .. .. 44 6 4 Compensation for damage to private property Nugatory expenditure .. .. .. 76 0 0 Deficiency in official stamps .. .. Irrecoverable .. .. .. .. 2 12 1 Freight charges .. .. . . Nugatory expenditure .. . . .. 10 0 Repairs to cars damaged in accidents .. Nugatory expenditure .. .. . . 98 16 3 Army — Value of equipment .. .. .. Gratuitously issued to Australian Govern- 35,669 15 0 mont Value of equipment .. .. .. Stolen .. .. .. . . 135 17 1 Value of stores .. .. .. Lost, broken, deficient, and destroyed by 5,440 0 6 fire Value of stores .. .. .. Stolen . . .. .. . . 26 19 2 Value of stores .. .. .. Gratuitously issued .. .. .. 30 3 11 Allotments overpaid .. .. .. Debtors unfinancial and untracoable .. ... 380 8 0 Compensation for damage to private pro- Nugatory expenditure .. .. .. 18 0 3 perty Deficiency in Imprest Account .. . . Officers on active service .. . . .. 3 0 0 Kit deficiencies .. .. .. Debtors unfinancial and untraceable . . . . 53 3 1 Mess accounts overdrawn .. . . Irrecoverable .. .. .. ,. 3 18 11 Overpayments of company .. .. Irrecoverable .. .. . . .. 20 12 8 Repairs to vehicles damaged in accidents.. N ugatory expenditure .. .. .. 20 15 8 Unexpircd portion of uniform grant .. Irrecoverable . . .. . . ,. 15 5 5 Value of land .. .. .. Dedicated for reading .. .. .. 2 12 6 Value of stores ordered but not required . . Nugatory expenditure .. .. . . 32 14 0 NavyValue of clothing .. .. .. Issued a.t less than cost .. ., 1,076 11. 8 ' Value of provisions .. .. .. Issued at less than cost .. .. 338 8 11 Value of stores .. .. . . Lost, deficient, and unserviceable .. 7 16 6 1 174,996 8 10 107,608 3 8 £282,604 12 6

B.—l [Pt. IT].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1941.

I—B. 1 [FT. ll].

1

Iteceipts. Refunds. Net Revenue. TAXATION :— £ s. d. £ b. (i. £ s. d. Customs .. .. .. .. .. .. 8,995,585 5 2 217,828 6 2 8,777,756 19 0 Beek Duty .. .. .. .. .. 1,648,718 10 1 46,688 12 8 1,602,029 17 5 Sales Tax .. .. .. .. .. 3,544,390 6 1 41,856 18 2 '{,502,533 7 11 Film-hibe Tax .. .. .. .. .. 120,283 13 9 25,309 19 11 94,973 18 10 Gold-exi'Okt Duty .. .. .. .. 108,968 2 9 52 18 9 108,915 4 0 Highways,— Tire-tax .. .. .. .. .. 63,922 8 3 41 5 4 63,881 2 11 Fees and Fines (Section 4 (3), Transport Law Amendment Act, 1939) .. .. .. .. 573,927 2 9 448 5 (i 573,478 17 3+ Petrol-tax .. .. .. .. .. 1,992,087 3 9 247,861 11 5*1,744,225 12 4 Mileage-tax and Penalties (Motor-vehicles Amendment Act, 1934-35, Section 4 (6)— Electrically-propelled Motor-vehicles .. .. 111189 138 110 15 1 Other Motor-vehicles .. .. .. .. 28,144 1 8 16,084 0 11 12,060 0 9 2,658,192 15 2 264,436 6 10 2,393,756 8 4 Stamp and Death Duties, — Adhesive Stamps .. .. .. .. 305,683 12 9 250,458 15 2 55,224 17 7 Duty on Instruments .. .. .. .. 393,765 8 1 3,154 0 0 390,611 2 I Estate Duty .. .. ., .. .. 437,295 2 8 437,295 2 8 J Succession Duty .. .. .. .. .. 126,035 11 3 126,035 11 3 Gift Duty .. .. .. .. .. 64,820 10 9 64,820 10 9 Fines and Penalties .. .. .. .. 1,642 2 10 21 12 10 1,620 10 0 Impressed Stamps .. .. .. .. 234,826 2 I 1,277 15 11 233,548 6 2 Licenses io Companies .. .. .. .. 92,175 J 3 0 674 9 4 91,501 3 8 Sharebrokcrs' Licenses .. .. .. .. 1,517 10 0 6 5 0 1,511 5 0 Duties payable by Racing Clubs .. .. .. 785,576 7 10 59 14 7 785,516 13 3 Amusements-tax .. .. .. .. 92,714 15 5 14 15 10 92,699 19 7 Lottery Duty .. .. .. .. .. 24,074 12 0 .. 24,074 12 0 Overseas Passengcr<Duty .. .. .. .. 14,951 I 5 0 10 0 14,950 11 5 Miscellaneous .. .. .. .. .. 4,900 8 11 14 15 10 4,885 13 1 Receipts under Section 4, Mortgagees' Indemnity (Workers'Charges) Act, 1927 .. .. .'. 1,634 11 0 0 8 0 1,634 3 0 2,581,613 10 0 883,834 13 2 1,697,778 16 10 Land-tax .. .. ... .. .. 1,046,365 3 8 86,947 8 4 959,417 15 4 IKOOMI-TAX .. .. .. .. .. 15,880,677 2 10 160,187 6 0 15,720,489 16 10 Miscellaneous. — Residue, Mileage - tax and Penalties under Motorvehicles Amendment Act, 1934-35, Section 4 (6) (b) 16,080 0 11 .. 16,080 0 11 Total, Taxation .. .. .. 36,600,874 10 5 1,727,142 10 0 34,873,732 0 5 Carried forward .. .. .. 36,600,874 10 5 1,727,142 10 0 34,873,732 0 5 £ s. d. * Rebates in respect of motor-spirits used otherwise than as fuel for motor-vehicles, in terms of section 6 of the Customs Amendment Act, 1939 .. .. 247,861 11 5 t £573,478 17s. 3d. of this amount consists of fees, fines, &c, which are not taxation. { Transferred to War Expenses Account in terms of Finance Act, 1940, Section 8(1) (c).

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-19 41.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1941 —continued.

2

Receipts. Refunds. Net Revenue. £ s. .d, £ s. d. £ s. d. Brought forward .. .. .. 36,600,874 10 5 1,727,142 10 0 34,873,732 0 5 INTEREST :— On Capital Liability, WORKING Railways (interest at £4 5s. per cent, on the total amount of capital moneys deemed to be expended, in respect of the railways, as provided by Order in Council under the Government Railways Act, 1926)— £ s. d. Year 1940-41 .. .. .. 2,746,543 14 2 Less reduction made in terms of Finance Act, 1930 (No. 2), Section 14.. .. .. 1,051,900 3 4 1,694,643 10 10 .. 1,694,643 10 10 On Capital Liability, Postal asd Telegraph (interest as determined under section 95 of the Post and Tolcgraph Act, 1928, at £4 5s; per cent, on the amount of the capital liability as at 1st April, 1940, together with interest at the rate of £2 2s. 6d. per cent, on the net amount applied for the purppses of the Department out of the Public Works Fund during the year)— £ s. d. Year 1939-40 (balance) .. .. 14,543 3 0 Year 1940-41 (on account) .. 650,456 17 0 665,000 0 0 .. 665,000 0 0 On the Public Debt Redemption Fund (details on separate statement) .. .. .. .. 396,519 14 10 .. 396,519 14 10 On other Public Moneys (details on separate statement) 529,183 16 11 500 16 3 528,683 0 8 Total, Interest .. .. .. 3,285,347 2 7 500 16 3 3,284,846 6 4 OTHER RECEIPTS :— Registration and other Fees, — Air Navigation Act, 1931 .. .. .. .. 171 0 0 6 17 6 164 2 6 Animals Protection and Game Act, 1921-22 .. .. 7 0 0 .. 7 0 0 Animals Protection and Game Act, 1921-22 (Part III) 5,82S 9 8 1 19 0 5,323 10 8 Apprentices Act, 1923 .. .. .. .. 31 3 0 0 2 0 51 I 0 Arms Act, 1920 .. .. .. .. .. 2,604 12 6 0 5 0 2,604 7 6 Births, Deaths, and Marriages .. .. .. 29,442 2 11 7 15 8 29,434 7 3 British Nationality and Status of Aliens (in New Zealand) Act, 1928 .. .. .. .. 110 18 6 22 0 0 88 18 6 By-laws Act, 1910 .. .. .. . . 3 3 0 .. 3 3 0 Cemeteries Act, 1908 .. .. .. .. 68 9 6 8 12 0 59 17 6 Cinematograph Films Act, 1928 .. .. .. 2,844 15 3 42 13 6 2,802 1 9 Coal-mines Act, 1925 .. .. .. .. 168 2 0 6 12 0 161 10 0 Crown Grant Fees .. .. .. .. 9 0 6 8 0 0 10 6 Customs Act, 1913 .. ,. .. .. 12,441 9 11 389 13 8 12,05116 3 Dairy Industry Act, 1908 .. .. .. .. 2,648 0 0 4 0 0 2,644 0 0 Dentists Act, 1936 .. .. .. .. 700 17 3 6 10 0 694 7 3 Distillation Act, 1908 .. .. .. .. 94 0 0 2 0 0 92 0 0 Education Act, 1914 .. .. .. .. 5 5 0 .. 5 5 0 Electrical Wiremen's Registration Act, 1925 .. 1,010 18 5 34 11 9 976 6 8 Engineers Registration Act, 1924 . . .. .. 45 16 0 4 4 0 41 12 0 Explosive and Dangerous Goods Act, 1908 .. .. 8,108 5 11 179 13 9 7,928 12 2 Factories Act, 1921-22 .. .. .. .. 4,618 9 0 16 0 4,617 3 0 Fertilizers Act, ] 927 .. .. ... .. 393 7 0 60 0 387 7 0 Finance Act, 1915 (Part ITT), (Beer Duty) .. .. 1,318 11 4 55 0 0 1,263 11 4 Fisheries Act, 1908 .. .. .. .. 1,717 4 8 16 0 0 1,701 4 8 Friendly Societies Act, 1909 .. .. ., 3 9 0 .. 3 9 0 Health Act, 1920 .. . . .. .. 13 5 0 .. 13 5 0 Hospitals and Charitable Institutions Act, 1926 .. 690 12 11 1 0 0 689 12 11 Industrial Conciliation and Arbitration Act, 1925 . . 379 8 0 4 0 0 375 8 0 Industrial Efficiency Act, 1936 .. .. .. 19;204 0 li 248 0 0 18,956 0 11 Inspection of Machinery Act, 1928 .. .. .. 2-2,782 13 8 58 6 0 22,724 7 8 Land Agents Act, 1921-22 .. .. .. 8,29112 6 75111 3 7,540 1 3 Licensing Act, 1908 .. .. .. .. 44 0 0 .. 44 0 0 Life Insurance Act, 1908 .. .. .. .. 0 15 0 .. 0 15 0 Margarine Act, 1908 . . . . . . . . 3 0 0 . . 3 0 0 Masseurs Registration Act, 1920 . . .. .. 270 7 0 5 5 8 265 1 4 Meat Act, 1939 .. .. .. .. .. 61,521 10 8 7 10 0 61,5)4 0 8 Carried forward .. .. .. 187,112 16 0 1,879 8 9 185,233 7 3 Carried forward .. .. .. 39,886,221 13 0 1,727,643 (i 3 38,158,578 6 9

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1941—continued.

3

Receipts. Refunds. Net Revenue. £ s. d. £ s. d. £ s. d Brought forward .. .. .. 39,886,22113 0 1,727,643 6,3 38,158,578 6 9 OTHER RECEIPTS— continued. Brought forward .. .. .. 187,112 16 0 1,879 8 9 185,233 7 3 Registration and other Fees— continued. Medical Practitioners Act, 1914 .. .. .. 455 15 2 6 12 6 449 2 8 Mining Act, 1926 .. .. .. .. 596 6 10 5 2 0 591 4 10 Money-lenders Act, 1908 .. .. .. .. 1,921 5 0 33 15 0 1,887 10 0 Motor-vehicles Act, 1924 .. .. .. .. 47 19 6 .. 47 19 6 Native Land Act, 1931 .. .. .. .. 88 0 .. 880 Native Land Amendment and Native Land Claims Adjustment Act, 1926, Section 14 (Taupo Waters) — Fees, Licenses, and Camp-sites .. .. .. 2,894 3 0 1 14 0 2,892 9 0 Fines and Penalties .. .. .. .. 117 4 6 108 13 6 8 11 0 New Zealand Loans Act, 1932 .. .. .. 286 9 6 .. 286 9 6 Nurses and Midwives Registration Act, 1925 .. 9,526 10 8 15 2 3 9,511 8 5 Opticians Act, 1928 .. .. .. .. 217 19 6 33 10 0 184 9 6 Orchard and Garden Diseases Act, 1928 .. .. 11,912 17 8 5 17 8 11,907 0 0 Patents, Designs, and Trade-marks Act, 1921-22 .. 12,594 7 0 30 3 0 12,564 4 0 Petroleum Act, 1937 .. .. .. .. 27 10 0 .. 27 10 0 Plumbers Registration Act, 1912 .. . . .. 510 12 2 3 15 6 506 16 8 Poisons Act, 1934 .. .. .. .. 232 2 0 1 15 6 230 6 6 Public Safety Conservation Act, 1932 .. .. 38 10 0 6 0 0 32 10 0 Sales Tax Act, 1932-33 . . ... .. .. 512 00 .. 512 0 0 Second-hand Dealers Act, 1908 .. .. .. 367 0 0 367 0 0 Servants' Registry Offices Act, 1908 .. .. 13 10 0 .. 13 10 0 Stallions Act, 1938 .. .. .. . . 26 5 0 .. 26 5 0 Stock Act, 1908 .. .. .. .. .. 860 8 0 4 5 0 856 3 0 Stock Remedies Act, 1934 .. .. .. 69 6 0 5 3 0 64 3 0 Stone-quarries Act, 1910 .. .. .. .. 63 10 0 10 0 62 10 0 Timber-floating Act, 1908 .. .. .. 5 10 0 .. 5 10 0 Tobacco Act, 1908 .. .. .. .. 1,425 5 0 .. 1,425 5 0 Tramways Act, 1908 . . .. . . . . 76 5 0 .. 76 5 0 Transport Licensing Act, 1931 .. .. .. 47,985 12 5 928 9 2 47,057 3 3 Valuation of Land Act, 1925 .. .. .. 32,722 3 2 98 14 6 32,623 8 8 Veterinary Surgeons Act, 1926 .. .. .. 22 0 .. 220 Weights and Measures Act, 1925 .. .. .. 10,208 18 10 7 11 0 10,201 7 10 322,838 11 11 3,176 12 4 '319,661 19 7 Tekkltokial Revenue, — Rents, Royalties, and Miscellaneous Receipts from lands — Agricultural Department .. .. .. 3 5 8 .. 3 5 8 Air Department .. .. . . .. 286 12 11 13 11 0 273 1 II. Army Department .. .. .. .. 1,931 2 2 44 7 3 1,886 14 11 .Customs Department .. .. .. .. 10 0 .. 100 Education Department .. .. .. .. 309 16 6 24 15 1 285 1 5 Health Department .. .. .. .. 3 10 0 .. 3 10 0 Internal Affairs Department .. .. .. 23 6 8 . . 23 6 8 Justice and Prisons Department . . .. . . 450 0 0 .. 450 0 0 Lands and Survey Department— Crown lands ' .. .. .. .. 388,962.19 1 4,687 1 3 384,275 17 10 Hauraki Plains lands .. .. .. .. 6,648 12 11 229 10 7 6,419 2 4 Swamp Drainage lands . . .. .. 386 10 7 .. 386 10 7 Small-farms Scheme .. .. .. .. 5,990 9 8 963 6 10 5,027 2 10 Miscellaneous Fees .. .. .. .. 3,245 3 2 743 3 9 2,501 19 5 Marine Department . . . . .. .. 209 17 6 .. 209 17 6 Mental Hospitals Department .. . . . . 505 0 0 .. 505 0 0 Mines Department .. .. .. .. 15,719 1 2 160 15 6 15,558 5 8 Police Department .. .. .. .. 95 10 6 .. 95 10 6 Public Works Department .. .. .. 511 16 4 56 16 8 454 19 8 Amounts transferred from State Forests Account in terms of section 39 (2) of the Forests Act, 1921-22 16,150 15 10 .. 16,150 15 10 441,434 10 8 6,923 7 11 434,511 2 9 Carried forward .. .. .. 764,273 2 7 10,100 0 3 754,173 2 4 Carried forward .. .. .. 39,886,221 13 0 1,727,643 6 3 38,158,578 6 9

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1940-194 1.

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1941 —continued.

4

Receipts. Refunds. Net Revenue. £ s. d. £ a. d. £ s. d. Brought forward .. .. .. 39,886,221 13 0 1,727,643 6 3 38,158,578 (i 9 OTHER RECEIPTS— continued. Brought forward .. .. .. 764,273 2 7' 10,100 0 3 7.54,173 2 4 EXTERNAL AFFAIRS, — New Zealand Reparation Estates .. .. .. 59,668 6 2 35 0 0 59,633 6 2 Export of Bananas from Samoa .. .. .. 116,747 18 10 36 18 11 116,710 19 11 176,416 5 0 71 18 11 176,344 6 1 Court 'Fees, Fines, and Bankruptcy Commission .. 169,162 18 10 8,796 5 7 160,366 13 3 Marine, — Pilotage Rates and Harbour Fees .. .. .. 1,280 18 1 .. 1,280 18 1 Shipping and Seamen Act, 1908 .. .. .. 92,074 2 6 274 6 5 91,799 16 1 Rents of Foreshores, Royalties, &c. .. .. 3,330 15 2 11 5 3 3,319 9 11 Sale of Oysters under Fisheries Act, 1908 .. .. 8,038 3 6 0 2 6 8,038 1 0 Rents from Toheroa Areas .. .. .. 371 0 0 .. 371 0 0 Westport Harbour 46,740 7 0 44 3 11 46,696 3 1 151,835 6 3 329 18 1 151,505 8 2 Profits or Trading Institutions, — Post and Telegraph Department— Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (c), Post and Telegraph Act, 1928 — For year 1939-40 (On Account) .. .. 20,000 0 0 .. 20,000 0 0 Profits other than Post Office Savings-bank profits received from the Post Office Account in terms of section 95 (1) (d), Post and Telegraph Act, 1928— For year 1938-39 (On Account) .. .. 30,000 0 0 .. 30,000 0 0 Public Trust OfficeHalf of profits credited in terms of section 24 (1) of the Finance Act, 1929— For year 1939-40 .. .. ' .. •• 8,489 8 0 .. 8,489 8 0 Reserve Bank of Now Zealand — Profits credited in terms of section 36 (c), Reserve Bank of New Zealand Act, 1933— For year 1939-40 .. .. .. .. 361,363 6 10 .. 361,363 6 10 419,852 14 10 .. 419,852 14 10 Native, — Fees collected in Stamps under the provisions of the Native Land Act, 1931 .. .. .. •• 4,738 6 2 .. 4,738 6 2 Printing and Stationery, — General Receipts 296,973 3 2 5,067 17 11 291,905 5 3 J Stamp Duties, — Land Registry and Deeds Register Office Fees .. 64,145 11 9 0 10 8 64,145 1 1 Tourist and Health Resorts, — | Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, 1908 .. .. 112,692 9 2 126 10 4 112,565 18 1.0 Miscellaneous (details on separate statement) .. 131,064 5 3 356 6 11 131,307 18 4 Recoveries on account of Expenditure of Previous Years (details on separate statement) .. .. 12,587 14 1 470 10 7 12,117 3 6 ! Recoveries on account ot Unauthorized Expenditure of Previous Yeaes (details on separate statement) .. 336 17 3 10 0 0 326 17 3 Total, Other Receipts .. .. 2,304,678 14 4 25,329 19 3 2,279,348 15 1 Total Revenue .. .. .. 42,190,900 7 4 1,752,973 5 6 40,437,927 1 10 i - —_

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 940-1 941

STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1941.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1941.

5

Repayment of the Public Debt Act, 1925, Suction 12 (a) :— Interest earned by the capital moneys of tho Public Debt Redemption Fund held by— £ a. d. Public Trustee .. .. .. .. .. .. .. .. .. 286,832 4 10 State Advances Office .. .. ..... .. .. .. .. 109,687 10 0 396,519 14 10

Ibtbbest on Otiiek P(jblio Moneys :— On investments made in respect of the— £ s. d. £ s. d. £ a. d. Deposits Account .. .. .. .. ,. 9,671 10 5 ' Loans Redemption Account .. .. .. .. 1,121 19 6 Ordinary Revenue Account .. .. .. ,. 19,122 9 7 Bank of Now Zealand Shares Account: Dividends transferred to Ordinary Revenue Account in terms of section 8 (3), Finance Act, 1926— Dividend on 500,000 £1 preference A shares .. 50,000 0 0 Final dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1940 .. .. 68,750 0 0 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1941 .. .. 31,250 0 0 Half-yearly dividend on 234,375 £1 G long-term mortgage shares to 31st March, 1940 .. .. 7,031 5 0 Half-yearly dividend on 234,375 £1 0 long-term mortgage shares to 30th September, 1940 .. 7,031 5 0 164,062 10 0 Public Works Fund, General Purposes Account .. .. 9,160 6 0 Public Account Cash Balance Investment Account .. 17,311 2 1 Receiver-General's Deposit Account .. .. .. 3,892 2 4 Reserve Fund Account .. .. .. .. .. 10 3 Silver and Bronze Coin Account .. .. .. .. 19,804 15 1 War Expenses Account, 1939 .. .. .. .. 9,665 8 0 ■■ — 298,227 13 3 On £1,226,000 appropriated out of Public Works Fund and paid to Main Highways Account in terms of paragraph (b), section 16, Main Highways Act, 1922 — Finance Act, 1930, section 36 .. .. .. .. .. 61,300 0 0 On amount due from the Public Works Fund—General Purposes Account, in terms of section 38 (3), Native Land Amendment Act, 1936, on account of Native Land Development (on account) .. .. .. .. .. 63,417 3 8 On loan of £400,000 to the Rural Intermediate Credit Board, year ended 30th June, 1940 .. .. .. .. 8,000 0 0 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931. .. .. .. ,. 232 f> 7 On loans to earthquake sufferers—Pahiatua earthquake .. ,, 17 10 2 On loans to sufferers —Wairarapa storm .. .. .. .. 2 5 0 On loans to local bodies under Local Bodies' Loans Act, 1908 .. .. 52,724 16 2 On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. ., .. .. ., .;j 379 [7 9 On loan to Taieri River Trust in terms of section 3, Taieri River Improvement Amendment Act, 1939 .. .. .. 2,550 0 0 On loans under section 26, Agriculture (Emergency Powers) Act, 1934 .. .. .. .. .. .. 1,658 4 0 On miscellaneous advances— For erection of hostels, &c.— Auckland Grammar School .. ' .. . . 25 0 0 New Plymouth High School . . .. .. 379 10 5 Timaru High School .. .. .. .. 320 17 0 Wairarapa High School .. .. . . 40 10 0 Whangarei High School .. .. . . 13 2 6 778 19 11 Carried forward .. .. .. .. 778 19 11 491,500 15 7

8.-l [Pt. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1941 —continued.

6

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 778 19 11 491,500 15 7 Interest on Othjsb Public Moneys— continued. On miscellaneous advances — continued. For Native Land Settlement Account —Survey liens .. .. 624 J 8 3 From Vote " Agriculture," to various agricultural associations . . .. .. . • • • ■ • 30 18 6 To Cook Islands Fruit Account .. .. .. .. 680 12 10 To discharged soldiers under Repatriation Act, 1918 .. .. 33 5 8 To Eastbourne Borough Council for drainage works .. .. . 214 17 6 To Egmont National Park Board .. .. .. .. 9 12 7 To Land Settlement Associations — Angland •■ ■■ 334 2 6 Blairgowrie .. .. .. . • ■ • 382 9 7 Bruce 81 16 1 Chastleton .. .. .. • • • • 99 0 2 Clifton Grove .. .. .. . - ■ ■ 237 4 8 Biffelton .. . . . • • • ■ ■ 434 0 0 Giencairn .. .. .. ■ • • ■ 309 9 3 Oleniffer 109 8 10 Hari Hari . . .. .. . . ■ ■ 98 10 1 Kelman .. .. 150 0 0 Lake Alice .. .. .. .. . . 156 2 5 Matamau .. .. . . ■ • • ■ 510 2 6 Melville Downs .. . • • ■ ■ ■ 255 1 8 Nikau Grange .. .. .. ... .. 262 16 , 2 Otaikarangi .. .. • • • • • ■ 61 ] 7 2 Otauiri .. . . .. • ■ ■ ■ 327 10 3 Owersby .. 296 6 7 Quiltowen .. .. .. .. ■ • 204 14 0 Trentham .. .. . . ■ ■ ■ • 343 17 8 Waitohi Downs .. .. • ■ - • 203 18 6 1 Wentnor .. .. .. . • •• 181 17 8 5,040 5 9 To Lower Clutha River Trust .. .. .. .. 87 11 1 To Maori Gold Mining Co., Ltd. .. .. .. .. 32 6 11 To Maori Land Boards, under section 340, Native Laud Act, 1931 .. . • • ■ • • ■ • ■ • 21 2 2 To Mount Cook and Southern Lakes Tourist Co., Ltd. (lease of Hermitage, Mount Cook) .. .. .. 849 11 2 To Opotiki Borough Council .. .. .. . . 15 15 0 To Rotorua Golf Club .. .. .. .. .. 114 13 1 To Taupiri Drainage Board (protective works) .. . . 3 16 3 To Y.M.C.A.— For purchase of cinemas .. ■ • • • . ■ 12 13 For purchase of radio sets .. .. .. . . 6 5 0 To Westhaven Coal Co. .. .. • • • • . . 13 5 7 Under the Native Housing Act, 1935 .. .. .. 2,530 17 5 Under the Native Land Act, 1931, section 521 (2) .. .. 2,177 4 0 Under the Native Land Amendment Act, 1936 — Section 48 . • 378 18 1 Under the Small-farm Plan .. .. •• .. 18,209 18 0 Under the Village-homestead Settlement Scheme .. . . 171 5 1 32,047 1 1 Miscellaneous interest on— Amount due to Scientific and Industrial Research Department ... 0 17 6 Balance of — Post-office Savings-bank Accounts used by Child Welfare Branch, Education Department .. . . 2 9 8' Commonwealth Savings-bank Account, Pacific Islands Force .. .. .. 2 2 10 Debentures under the Hutt Road Act, 1915 .. .. .. 2,445 0 0 Deposits by High Commissioner .. . - . • .. 52 15 10 Mortgages due to Reparation Estates . . . . .. . 271 3 9 Purchase-moneys in connection with sales of land and buildings— Education Department .. .. .. .. 47 18 3 Department of Lands and Survey . . .. 9116 3 Police Department .. .. • • • • 32 8 6 Public Works Department .. .. .. 107 10 1 279 13 1 Purchase-moneys in connection with sales of plant— Public Works Department .. .. .. .. 55 19 10 Crown's proportion of Greymouth Harbour Board special coal rate: Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 of the Greymouth Harbour Board Act, 1884 .. .. ... 2,025 1 6 5,135 4 0 £528,683 0 8

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1 940- 194 1.

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1941.

7

Legislative Department :— £ s. d. £ s. d. £ s. d. Hire of typewriters .. .. .. .. .. 2 5 10 Tbeasury Department :— Conscience-money .. .. .. .. .. 107 9 0 Exchange, commission, discount, &c. .. .. .. 82 14 6 Unclaimed moneys— Under Public Revenues Act, 1926, section 30 — Courts of Law Trust .. .. .. ,. 60 12 11 Forest Clerks' deposits .. .. .. .. 25 1 7 Gaolers' deposits .. .. .. .. 19 8 Goldfields deposits .. .. , .. .. 13 5 6 Labour deposits .. .. .. .. 504 7 11 Land revenue deposits .. .. .. .. 111110 Maori Land Board deposits .. .. .. 490 15 7 Marino deposits .. .. .. . . 8 12 8 Probation Officers' deposits .. .. .. 17 17 0 Receiver-General's deposits .. .. .. 4 19 6 Under Public Revenues Act, 1926, section 95 — General estates .. .. .. . . 932 1 5 Bankruptcy Act, 1908 .. .. .. .. 622 9 2 Rating Act, 1925 .. .. .. .. 124 14 7 Unclaimed land balances .. .. - .. 24 16 0 Surplus cash —Not identified .. .. .. 6 2 6 Transfers from Deposits Account — Distribution of Wool Profits .. .. .. 2,414 12 2 Miscellaneous, &c. .. .. .. . . 51 3 1 Unclaimed earnings .. .. .. .. 1,506 16 5 Unpresonted cheques ■.. .. .. .. 362 10 8 Dividends unclaimed for over 10 years— N.Z. Government stock ... .. . . 76 4 8 Excess cash at Government offices .. .. .. 15 10 11 Money found by or handed to police officers, &c, not claimed .. .. .. .. .. 25 14 7 Money found in Government institutions .. .. 15 8 11 Money found on prisoner (confiscated) .. .. 0 4 6 Unclaimed balances Native Trustee ... .. 500 Bank of England fractions of interest .. .. 151 15 2 Donations to the Consolidated Fund .. .. .. 802 6 7 Duty on sorap gold and jewellers'sweepings .. .. 1,835 8 7 Forfeited deposits— Land revenue deposits .. .. .. .. 72 11 0 Mines Department .. .. .. .. 5 0 0 Oversea Passengers Emergency Regulations 1939 .. 100' 0 0 Parliamentary candidates .. .. .. . . 40 0 0 Receiver-General's deposits .. .. ■. . 52 9 0 Miners' rights, &c. : Fiord County .. .. . . 0 19 0 Moneys forfeited under Finance Emergency Regulations 1940 (No. 2) . . .. . . .. .. 263 1 9 New Zealand Government's share of profits from Bank of International Settlements . . .. . . 4 16 8 Profit on sale of New Zealand Government stock .. 20,000 0 0 Surplus funds, Waitangi Land Settlement Association .. 58 0 0 30,992 14 2 Customs Department : — Fines under Immigration Restriction Act, 1908 .. 300 0 0 Rents of buildings .. . . .. .. .. 78 0 0 Sale of goods seized by Customs .. .. .. 44 12 1 422 12 1 Land and Income Tax Department: — Unclaimed moneys — Under Unclaimed Moneys Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. .. .. 2,947 2 5 Stamp Duties Depap.tment : — Amounts received under Companies Act, 1933, section 283 .. 92.'! 10 11 Department of Internal Aiwaihs : — Fees and fines, Rotorua. Acclimatization District .. 119 4 0 Fees for — Camp sites, licenses, &o. .. .. .. .. 64 (i 6 Slipway .. .. .. .. .. 8 8 0 Storage of powder .. .. .. .. 1,414 14 9 Passport fees . . . . .. .. .. f>48 1 6 5 Bents of buildings .. .. .. .. .. 318 6 0 Sale of— Fishing and game licenses, Rotorna Acclimatization District .. .. .. .. . . ;S, 740 7 0 Godwit licenses . . .. .. . . .. 5 0 0 Publications .. . . .. .. . . 55 9 6 Waste paper .. . . .. .. . . 20 1 ! 2 6) 395 3 4 Carried forward .. .. .. , 41,083 8 9

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 940 -19 4 1.

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1941 —continued.

8

£ s. d. £ s. d. £ S. d. Brought forward .. .. .. .. 41,683 8 9 Marine Department : — Rents of buildings .. .. .. . . .. .. 77 10 0 Department or Labour : — Rents of buildings . . . . . . . . . . 4 10 0 Sale of scales (confiscated) .. .. .. .. 5 16 9 11 6 Department of Justice and Prisons : — King's Counsel fees.. .. .. .. .. 2 2 0 Rents of buildings .. .. .. .. .. 401 11 4 ; 403 13 4 Police Department : — Rents of buildings .. .. .. .. .. 1,226 0 7 Sale of— Firearms (confiscated) .. .. .. .. 13 7 8 Liquor (confiscated) .. .. .. .. 345 15 4 — 1,585 3 7 Am Department : — Rents of buildings .. .. .. .. .. .. 10 0 0 Public Works Department :— Amounts credited in terms of section 16 (2) of the Finance Act, 1930 (No. 2)— Receipts under section 17 (4) (c), Waihou and Ohinemuri Rivers Improvement Act, 1910 —■ Rents, royalties, &c. .. .. .. .. 1,218 8 11 Contributions under sections 17 and 18, Waihou and Ohinemuri. Rivers Improvement Act, 1910 — Gold-mining companies .. .. .. .. 1,610 29 Gold duty— £ s. d. Te Aroha Borough .. .. 6 5 3 Ohinemuri County .. .. 481 0 7 Piako County .. .. 2 10 1 : 489 15 11 Consolidated Fund — For year 1939-40 .. .. .. .. 1,622 8 2 Receipts from irrigation and water-supply schemes .. 27,266 11 11 . Rents of buildings .. .. ".". ' .. .. 13,792 16 9 Water-power license revenue .. .. .. 1,606 19 1 . 47,607 3 6 Department of Lands and Survey :— Hauraki Plains Act, 1926 — Rates .. .. .. . . .. .. 2,120 13 10 Miscellaneous receipts .. .. .. .. 424 7 9 Rangitaiki Land Drainage Act, 1910 — Rates .. .. .. .. .. ■• 18,547 2 9 Miscellaneous receipts .. .. .. .. 4,351 14 10 Scenery Preservation receipts .. .. . . 675 13 11 Swamp Drainage Act, 1915 — Rates .. .. .. .. •• ■• 4,514 6 11 Miscellaneous receipts .. .. .. .. 411 1 0 31,045 1 0 Department of Agriculture :— Rents of buildings .. .. .. .. .. .. 2,051 17 11 Department o:u' Industries and Commerce, Tourist ask Publicity :— Overcharges on bookings, &c, unclaimed .. .. 39 0 0 Rents of buildings .. . . .. .. .. 434 0 8 473 0 8 Department of Scientific and Industrial Research :— Fees for analyses .. . . .. .. .. 234 1 0 Rents of buildings .. .. .. .. .. 41 10 7 275 11 7 Mines Department : — Commission on coal and goldfields revenue collected .. 1,069 18 8 Hire of drills,. &e. .. .. .. .. .. 485 4 10 Rents of buildings .. .. .. .. .. 19 15 0 Sale of bridge .. .. .. ■• •■ 110 0 0 Sales under section 22, Mining Amendment Act, 1937 .. 34 5 0 J. ,719 3 6 Department of Health : — Rents of buildings .. .. .. •• • . .. 409 17 7 Mental Hospitals Department :— Rents of buildings .. .. .. ■. .. .. 49 1 3 Education Department : — Fees for teachers' certificates, licenses, &o. .. 790 1 0 Rents of buildings .. .. .. .. .. 2,940 9 5 Unclaimed earnings .. . . ■ • • • 177 3 9 3,907 14 2 £131,307 18 4

B.—L [PT. ll].

PUBLIC ACCOUNTS, 1 940-1 941.

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941. Ordinary Revenue Account.

2—B. 1 [PT. ll].

9

£ s. d. £ s. d. £ s. d. Legislative Department : — Sale of —■ Publications .... .. .. ,. 12 19 8 Surplus and obsolete stores .. .. .. 15 9 5 28 9 1 Treasury Department :— Repayment of loans to agricultural associations .. 133 0 0 Sale of surplus and obsoleto stores .. .. .. 4 14 0 137 14 0 Customs Department :— Sale of surplus and obsolete stores .. .. .. 35 6 7 Land and Income Tax Department : —■ Sale of surplus and obsolete stores .. .. .. ., 45 3 7 Stamp Duties Department :— Sale of surplus and obsolete stores .. .. .. 26 16 8 Public Service Commissioner's Office : — Sale of surplus and obsolete stores .. .. .. 7 10 0 Department of Internal Affairs :— Sale of surplus and obsolete stores .. .. .. 510 12 3 Department of External Affairs :— Sale of surplus and obsolete stores .. .. .. .. 178 8 4 Marine Department : — Sale of surplus and obsolete stores .. .. .. 295 7 2 Department of Labour :— Passages of immigrant artisans .. .. .. 2,774 11 11 Sale of surplus and obsolete stores .. .. .. 185 14 10 2,960 6 9 Native Department :— Sale of surplus and obsolete stores .. .. .. ,. 651 1 4 Valuation Department :— Sale of surplus and obsolete stores .. .. .. .. 23 0 4 Electoral Department : — Sale of surplus and obsoleto stores .. .. .. .. 0 9 6 Department op Justice and Prisons :— ■ Sale of surplus and obsolete stores .. .. .. .. 21864 Police Department : — Sale of surplus and obsolete stores .. .. .. .. 1,26256 Public Works Department :— Recovery part cost river erosion protective works, Otaki .. 12 10 0 Department of Lands and Survey :— ■ Repayment of loan—Egmont National Park Board .. 160 0 0 Sale of surplus and obsolete stores .. .. .. 290 16 0 450 16 0 Carried forward .. .. .. .. 6,844 3 5

B.—l [PT. lIJ.

PUBLIC ACCOUNTS, 1940-194 1.

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941—continued. Ordinary Revenue Account—continued.

10

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 6,844 3 .6 Department of Agriculture :— Sale of surplus and obsolete stores .. .. .. .. 181 17 10 Department of Industries and Commerce, Tourist and Publicity : — Instalments on account of advance to Rotorua Golf Club 165 4 6 Recoveries on. account of defalcations .. .. 149 10 2 Sale of surplus and obsolete stores .. .. .. 3,421 16 4 3,736 11 0 Department op Scientific and Industrial Research : — Sale of surplus and obsolete stores .. .. .. .. 24 11 0 Mines Department : — Sale of surplus and obsolete stores .. .. .. .. 86 13 1 Department of Health : — Sale of— Land and buildings .. .. .. .. 450 0 0 Surplus and obsolete stores .. .. . . 463 7 5 913 7 5 Education Department :— Sale of surplus and obsolete stores .. .. .. .. 329 8 9 National Provident and Friendly Societies Department : — Sale of surplus and obsolete stores .. .. .. .. 0 110 12,117 3 6 UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS. Treasury Department : — Refund of war-risk insurance on departmental purchases shipped from United Kingdom to New Zealand .. .. 173 14 7 Department of Internal Affairs : — Refund on account of— Administration expenses: Patriotic Purposes Emergency Regulations .. .. •. •. 20 16 1 Unexpended portion of grant to Right Hon. P. Fraser and party in connection with visit to United Kingdom 92 5 8 Amount remitted, to New Zealand. Insurance Co., Bombay, for assistance to stranded New Zealanders 4 10 11 Evacuation expenses: High Commissioner's staff, London .. .. .. .. .. 35 0 0 — 152 12 8 Social Security Department :— Refund on account of overpayment Christmas bonus, 1939 .. 0 10 0 326 17 3 £12,444 0 9

ii.-l [Pt. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE, and of RECOVERIES in respect of such DISBURSEMENTS, for the FINANCIAL YEAR ended 31st March, 1941. Debt Services —Interest.

11

I Gross Interest due and Nature of Security. Maturity Date E ?; te , „ char K°? to Ordinary * "">""'"» """■• percent. Revenue Account lor Year ended 31st March, 1941. £ s. d. Stock .. .. .. .. 15th Septembor, 1940 .. .. 3| 8,125 0 0 Debentures .. .. .. .. 15th December, 1940 .. .. 4 29,071 0 0 Stock .. .. .. .. 1st March, 1941 .. .. 2| 4,583 9 2 Debentures .. .. .. .. 1st July, 1941 .. .. .. 4J 463 10 0 Stock and Debentures .. .. 15th July, 1941 .. .. 3 138,405 3 0 Debentures .. .. .. 1st August, 1941 .. .. 4J 315 0 0 Stock and Debentures .. .. 15th November, 1941 .. .. 3| 112,555 f> 4 Stock .. .. .. .. 1st March, 1942 .. .. 4 1,480 0 0 Stock .. .. .. .. 15th March, 1943 .. .. 3| 60,557 17 6 Stock .. .. .. .. 15th March, 1943 .. .. 4 477,931 2 4 Stock .. .. .. .. 1st March, 1944 .. .. U 330,284.10 6 Stock .. .. .. .. 1st January, 1940-45 .. .. 3| 516,224 14 9 Debentures .. .. .. .. 15th February, 1945 .. .. 5 ' 9,975 0 0 Stock .. .. .. .. 1st March, 1945 .. .. 4| 341,140 16 8 Stock .. .: .. .. 15th March, 1945 .. .. 4 9,237 8 7 Stock .. .. .. .. 1st April, 1945 .. .. 3 289,799 8 0 Stock .. .. .. .. 30th June, 1945 .. .. 3 90 5 1 Stock .. .. .. .. 1st January, 1946 .. .. 5 644,305 10 2 Stock and Debentures .. .. 15th February, 1946 .. .. 4 393,634 14 6 Stock .. .. .. .. 1st April, 1946 .. .. 3 36,822 4 7 Stock .. .. .. .. 1st April, 1946 .. .. 4 17,339 17 4 Stock .. .. .. .. 15th September, 1947 .. .. 4 114,042 0 0 Debentures .. .. .. .. 15th September, 1947 .. .. 5 66,525 0 0 Stock .. .. .. .. 1st November, 1947 .. .. 4-J 504,972 7 10 Stock .. .. .. .. 30th November, 1948 .. .. 4 179,686 3 10 Stock .. .. .. 1st January, 1949 .. .. 4 420 0 0 Stock and Debentures .. .. 15th April, 1949 .. .. 4 358,531 11 9 Stock .. .. .. .. 15th December, 1949 .. .. 5 375,000 0 0 Stock .. .. .. .. 15th December, 1950 .. .. 3£ 8,750 0 0 Stock and Debentures .. .. 1st February, 1951 .. .. 5 J 111,595 0 0 Stock .. .. .. .. 15th May, 1952 .. .. 3J 27,164 7 6 Stock .. .. .. .. 15th May, 1952 .. .. 4 468,319 4 0 Stock .. .. .. .. 1st February, 1954 .. .. 3|- 182,623 15 9 Stock and Debentures .. .. 15th June, 1955.. .. .. 4 379,903 14 9 Stock .. .. .. .. 1st July, 1955.. .. .. 3 360,000 0 0 Stock and Debentures .. .. 1st January, 1956 .. .. 3 10,873 10 0 Stock .. .. .. .. 1st January, 1956 .. .. 4 4,000 0 0 Stock .. .. .. .. 15th January, 1957 .. .. 2J 35,425 0 0 Stock and Debentures .. .. 15th January, 1957 .. .. 3 1,407 0 0 Stock and Debentures .. .. 15th January, 1953-57 .. .. 3| 319,240 11 8 Stock .. .. .. .. 15th January, 1957 .. .. 3J 29,383 11 4 Stock .. .. .. .. 1st February, 1957 .. .. 3 2,811 12 0 Stock .. .. .. .. 15th May, 1957 .. .. 2£ 35,425 0 0 Stock .. .. .. .. 15th May, 1957 .. .. 3 173,092 12 2 Stock .. .. .. .. 15th May, 1957 .. .. 3|- 52,499 13 1 Stock .. .. .. .. 15th August, 1957 .. .. 2-| 35,425 0 0 Stock .. .. .. .. 15th August, 1957 .. .. 3 155,157 19 8 Stock .. .. .. .. 15th August, 1957 .. .. 4 84,890 8 0 Stock .. .. .. .. 15th February, 1958 .. .. 2| 35,425 0 0 Stock .. .. .. .. 15th February, 1958 .. .. 3| 76,644 4 8 Stock .. .. .. .. 1st March, 1958 .. .. 4J 865,145 18 6 Stock .. .. .. .. 31st May, 1954-58 .. .. 4 218,763 5 9 Stock .. .. .. .. 15th June, 1958.. .. .. 2i 35,425 0 0 Stock .. .. .. .. 15th June, 1958.. .. .. 3| 53,243 15 0 Stock .. .. .. .. 15th September, 1958 .. .. %\ 35,425 0 0 Stock .. .. .. .. 15th September, 1958 .. .. 3| 44,149 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 2| 71,050 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 3 148,046 2 6 Stock .. .. .. .. 15th March, 1959 .. .. 3 35,107 7 6 Stock .. .. .. .. 15th March, 1959 . ; .. 31 55,029 2 0 Stock .. .. .. .. 15th March, 1959 .. .. 4 25,225 12 0 Stook .. .. .. .. 15th July, 1959 .. .. 3 89,420 7 4 Stock .. .. .. .. 15th July, 1959 .. .. 3| 14,250 0 0 Memoranda of Security .. .. 15th October, 1959 .. .. 3 6,841 13 4 Carried forward .. .. .. .. 9,308,698 10 5

B.w [P T . ll].

PUBLIC ACCOUNTS, 1 9 40- 194 1.

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

Domicile of Gross Interest paid, 1940-41. (Nominal Amounts.) £ s. d. London .. .. .. .. .. .. 5,312,137 710 London paid in New Zealand .. .. .. .. 109,200 11 5 Australia .. .. .. .. .. .. 47,788 10 0 New Zealand .. .. .. .. 5,481,874 14 8 £10,951,001 3 11

12

Gross Interest due and Nature of Security. Maturity Date. fc ended 31st March, 1941. , _____ : * £ s. d. Brought forward .. .. .. .. 9,308,698 10 5 Stock .. .. .. .. 15th October, 1959 .. .. 3 51,091 1 6 Stock .. .. .. .. 15th November, 1959, .. .. 3 127,366 1 0 Stock .. .. .. .. 22nd May, I960.. .. .. 3| 4,637 10 0 Stock ... .. .. .. 15th October, 1960 .. .. 34 147,242 5 9 Stock .. .. .. .. 1st February, 1963 .. .. 4 435,385 2 2 Stock .. .. .. .. 1st November, 1971 .. .. 5 250,000 0 0 Treasury Notes .. .. .. Various .. .. .. 4| 59,321 2 8 Floating Debt— i.e., Treasury Bills .. .. .. 561,782 16 2 Temporary Transfers ; Public Revenues Act, 1926, section 40 .. .. .. .. 5,476 14 3 Gross interest charged to Ordinary Revenue Account for year ended 31st March, 1941 .. .. .. ., .. .. .. .. 10,951,001 3 11 Less amounts recovered .. .. .. .. .. .., .. 2,798,415 7 11 Net amount of interest charged to Ordinary Revenue Account for year ended 31st March, 1941 .. .. .. .. .. .. .. £8,152,585 16 0

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and of RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1941. Debt Services.

13

Gross Amount Net Amount charged to ltemverlea charged to Ordinary Kevenuo Keoovertee. Ordinary Kevenue Account. Account. £ s. d. £ s. d. £ s. d Interest (details as shown in foregoing statement) .. 10,951,001 3.11 2,798,413 7 11 8,152,585 16 0 AMORTIZATION OF DEBT. Sinking Fund. Finance Act, 1928, Section 13 :— Westport Harbour Act, 1920, — Westport Harbour Board Act, 1884— Sinking Fund in respect of loans raised by Westport Harbour Board — Annual payment in terms of section 13 (4) (a) .. 7,000 0 0 .. 7,000 0 0 Amount paid in terms of section 13 (4) (d), being 4J per cent, in respect of £85,750 paid by the Public Trustee to 31st March, 1940, for redemption of loans .. .. .. .. 3,858 15 0 .. 3,858 15 0 Total, Sinking Fund .. .. 10,858 15 0 .. 10,858 15 0 Repayment of the Public Debt Act, 1925. Repayment of this Public Debt Act, 1925: — Section 11 (a), — Amount transferred to the Public Debt Repayment Account, being contribution for the year 1940-41 of |- per cent, on the public debt within the meaning of the Act outstanding at 31st March, 1940 (£ per cent. on £249,344,651 11s. 9d.) .. .. .. 1,246,723 5 2 .. 1,246,723 5 2 Amount transferred to the Public Debt Repayment Account, being contribution of J per cent, on £20,312,083 5s. lid., debt redeomed under the Act to 31st March, 1940 .. .. .. .. 101,560 8 11 .. 101,560 8 11 Section 11 (ft),— Amount transferred to the Public Debt Repayment Account, being contribution of 3£ per cent, on £20,312,083 5s. lid., debt redeemed under the Act to 31st March, 1940 .. .. .. .. 710,923 2 5 .. 710,923 2 5 Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £1,178,227 10s., debt redeemed under the Act during the year 1940-41, computed from tho dates of redemption to 31st March, 1941 .. ..' .. 14,855 8 4 .. 14,855 8 4 Total, Repayment of the Public Debt 2,074,062 4 10 .. 2,074 062 4 10 Act, 1925 , i , , Transfer to Loans Redemption Account. Public Revenues Act, 1926, Section 135 (4) :— Transfer from Ordinary Revenue Account for redemption of loans — Public Works Fund: General Purposes Account .. 1,693,301 3 6 .. 1,693,301 3 6 Main Highways Account .. .. .. .. 1,073 19 4 1,073 19 4 War Expenses Account (1939) .. .. .. 2,340 0 0 2,340 0 0 1,696,715 2 10 .. 1,696,715 2 10 ADMINISTRATION AND MANAGEMENT. New Zealand Loans Act, 1932, Suction 62 (8)! — Stamp duty on transfers of New Zealand Consolidated Stock 1,208 10 0 Less amounts recovered from— £ a. d. Eloctric Supply Account .. 42 11 6 Land for Settlements Account .. 2 13 6 .. 45 5 0 1,163 5 0 New Zealand Loans Act, 1932, Section 61:— . Charges and expenses of raising loans— Fresh issues— Public Works Fund—General Purposes Account .. 4,819 15 2 .. 4,819 15 2 Issues in renewal and conversion— Public Works Fund—General Purposes Account .. 628 8 0 .. 628 8 0 Finance Act, 1932, Section 55 — Exchange on remittance beyond Now Zealand— Public Works Fund —General Purposes Account 4,136 11 5 .. 4,136 11 5 9,584 14 7 .. 9,584 14 7 Carried forward .. .. .. 10,793 4 7 45 5 0 10,747 19 7 . Carried forward ., .. 1 14,732,637 6 7 ,798,415 7 11 11,934,22118 8

B. —1 [PT. ll].

PUBLIC ACCOUNTS, 1940-1941.

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

14

Grose Amount Net Amount charged to R ri charged to ~"~ Ordinary Revenue recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 14,732,637 6 7 2,798,415 7 11 11,934,221 18 8 Brought forward 10,793 4 7 45 5 0 10,747 19 7 ADMINISTRATION AND MANAGEMENT— continued. New Zealand Loans Act, 1932 :— Section 24 (1), — Amount paid Bank of England for half years ended 30th April, 1940, and 31st October, 1940, for management of New Zealand loans — Consolidated Stock .. .. .. •• 39,142 8 7 Amount paid to the Reserve Bank of New Zealand for year ended 31st March, 1941, for management of Now Zealand Government loans .. .. 16,226 6 10 Less amounts recovered from — £ s. d. Electric Supply Account .. 2,802 (ill Land for Settlements Account .. 814 11 6 Main Highways Account .. 164 9 8 State Coal-mines Account .. 15 7 0 State Forests Account .. .. 62 2 6 ;, 3,858 17 7 51,509 17 10 Total, Administration and Management 66,162 0 0 3,904 2 7 62,257 17 5 PAYMENTS ON GUARANTEED LOANS. Land Settlement Finance Act, 1909 :— Section 13 (1), — Interest and principal in arrear made good under Government guarantee Less Repayment by Associations under subsection'(5)--. Lake Alice Land Settlement Association .. • • ££ £ * 22 2 4 Or. 22 2 4 Local Bodies' Loans Amendment Act, 1908 : — Section 10, — , Subsidies on instalments of sinking fund — Cambridge Borough Council, due 30th April, 1940 .. 25 0 0 Christchurch City Council, due 31st March, 1941 .. 71 5 0 Grey Lynn Borough Council, due 1st April, 1940 .. 225 0 0 Levin Borough Council, duo 1st April, 1.940 .. 135 0 0 Port Chalmers Borough Council, due 31st March, 1941 17 10 0 Taihape Borough Council, due 1st April, 1940 .. 106 5 0 Taihapc Borough Council, duo 31st March, 1940 .. 18 15 0 Taihape Borough Council, due 31st March, 1941 .. 18 15 0 617 10 0 .. 617 10 0 Total, Payments on Guaranteed Loans 617 10 0 22 2 4 595 7 8 Total, Debt Services .. .. 14,799,416 16 7 2,802,34112 10 11,997,075 3 9

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1941. Other Services.

15

Gross Amount Net Amount Art charged to -RBoovnrina charged to ACU - Ordinary Revenue itecovenes. Ordinary Bevenue Account. Account. £ s. d. £ s. d. £ s. d. GRANTS AND SUBSIDIES. Payment to Racing Clubs of Proportion ol Totalizator Duty. Finance Act (No. 2), 1935, Section 17 :— Refunds to racing clubs of proportion of totalizator duty .. .. .. .. .. .. 46,906 15 9 .. 46,966 15 9 Subsidies to Superannuation Funds. Finance Act, 1940 :— Section 10, — Government Railways Superannuation Fund .. 70,500 0 0 Public Service Superannuation Fund .. .. 16,500 0 0 Teachers'Superannuation Fund .. .. .. 113,000 0 0 200,000 0 0 .. 200,000 0 0 Miscellaneous Grants and Subsidies. Land Act, 1924:— Sections 139 and 358, — Amount paid by Receivers of Land Revenue into Local Bodies' Deposit Accounts for payment to local authorities in respect of rents, royalties, &c. (" thirds," " fourths," and halves ") — Territorial revenue .. .. .. .. 5,070 2 7 .. 5,070 2 7 Waihof and OniNEMUEi Riveks Improvement Act, 1010, Section 17 (4) (d), and Appropriation Act, 1916, Section 27 :— Contributions towards interest and cost of administration and maintenance of Waihou and Ohincmuri Rivers Improvement Works, — On account of year 1939-40 .. .. .. 1,622 8 2 .. 1,622 8 2 Total Grants and Subsidies .. 253,659 6 6 .. 253,659 6 6 SALARIES AND HONORARIA. Legislative. Civil List Act, 1920 :— Part III, Section 16, — Speakers of both Houses and Chair- £ s. d. men of Committees .. .. 2,745 0 0 Part III, Section 17,— Members of the Legislative Council .. 10,874 6 8 Members of the House of Representatives .. .. .. .. 29,299 19 2 Part IV, Section 22,— Officers of Legislative Council and House of Representatives .. 1,850 0 0 44,769 5 10 44,769 5 10 .. 44,769 5 10 Carried forward .. .. .. 44,769 5 10 .. 44,769 5 10 Carried forward .. .. .. 253,659 6 6 .. 253,659 6 6

13.—1 [PT. ll].

PUBLIC ACCOUNTS, 1940-194 1.

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

16

I , f J l Gross Amount Not Amount Act charged to Rppnvm-iiw chargod to m - Ordinary Revenue Recoveries. Ordinary Bovenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 253,659 6 0 .. 253,659 6 6 SALARIES AND HONORARIA— continued. Brought forward .. .. .. 44,769 5 10 ... 44,769 5 10 Justice. Judicature Amendment Act, 1920: — Section 3, — The Judges— The Chief Justice — Myers, Sir M., P.C., G.C.M.G., K.B., salary, 1 April, 1940, to 31 March, 1941 .. .. .. 2,183 0 9 The Puisne Judges — Ostler, H. H., salary, 1st April, 1940, to 31 March, 1941 .. 2,000 0 0 Smith, D. S., salary, 1 April, 1940 to 31. March, 1041 2,000 0 0 Blair, A. W., salary, 1 April, 1040, to 31 March ,1941 2 ,000 0 0 Kennedy, R., salary, 1 April, 1940, to 81 March, 1941. .. .. .. .. .. 2,000 0 0 Pair, A., salary, 1 April, 1940, to 31 March, 1941 .. 2,000 0 0 CaJIan, 3. B., salary, 1 April, 1940, to31 March, 194] 2,000 0 0 Northcroft, E. H.,salary, 1 April, 1940, to 31 March, 1941 .. .. .. .. .. 2,000 0 0 Johnston, H. P., salary, 1st April, 1940, to 31 March, 1941 ,-. .. .. . . 2,000 0 0 18,183 0 9 .. 18,183 0 9 Other Salaries. Industrial Conciliation and Arbitration Act, 1925 :— Section 64, — Judge of the Arbitration Court— Tyndall, A., salary, 1 April, 1940, to 31 March, 1941 2,000 0 0 Industrial Conciliation and Arbitration Amendment Act (No 2), 1937, Section 2, and Industrial Conciliation and Arbitration Amendment Act (No. 3), 1937, Section 2 : — Judge of the Arbitration Court — Hunter, W. J., salary, 1 April, 1940, to 31 March, 1941 .. .. .. .. .. 2,000 0 0 PtTBLio Revenues Act, 1926 : — Section 6, — Controller and Auditor-General — Collins, C. G., Salary, 1 April, 1940, to 31 March, 1941 1,300 0 0 Public Service Act, 1912, Section 8, and Appropriation Act, 1925, Section 20 (1) (a) :— Public Service Commissioner— Mark, T., salary, 1 April, 1940, to 31 March, 1941 1,600 0 0 Finance Act, 1940 : — Section 11 (1),— Members of War Cabinet— Right Hon. J. G. Coates, salary, 16 July, 1940, to 31 March, 1941 .. .. .. .. 830 6 5 Hon. A. Hamilton, salary, 16 July, 1940, to 31 March, 1941 .. .. .. .. .. 830 6 5 8,460 12 10 .. 8,460 12 ]0 Total, Salaries and Honoraria .. 71,412 19 5 71,412 19 5 Carried forward .. .. .. 325,072 5 11 .. 325,072 5 11

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1940-1941.

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

3—B. 1 TPr. 11l

17

(iross Amount Net Amount Act " | Ordi «^nue Account. Account. ! i £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 325,072 5 11 .. 325,072 5 11 HIGHWAYS. Tire-tax, Fees, and Fines transferred to Main Highways Account. Finance Act, 1927 (No. 2) :— Section 24 (2),— Transfer to Main Highways Account— £ s, d. Tire-tax .. .. .. 62,887 19 2 Tbanspobt Law Amendment Act, 1939— Section 4 (3), — Transfer to Main Highways Account— Motor-vehicles fees, fines, &o. .. 573,472 15 11 636,360 15 1 .. 630,360 IS 1 Tax on Motor-spirits transferred to Main Highways Account. Motor-spirits Taxation Act, 1927, Section 9 (I) (a): — Allocation of residue after deduction of expenses,*— 92 per cent, of residue for period 1 April, 1940, to 31 March, 1941 .. .. .. .. 1,581,792 19 7 -'- .. ,581,792 19 7 Tax on Motor-spirits paid to Boroughs. Motor-spirits Taxation Act, 1927 : — Section 9 (1) (ft),— Allocation of residue after deduction of expenses,*— Residue paid to Borough Councils— 8 per cent, for period 1 January, 1940, to 31 December, 1940 .. .. .. .. 144,222 17 11 . _ w- 144,222 17 11 Motor-vehicles : Mileage-tax and Penalties. Mileage-lax ami Penalties transferred to Main Highways Account. M'otor-spieits Taxation Act, 1927, Section 9 (1) (a), and Motor-vehicles Amendment Act, 1934.-35 :— Section 4 (6) (a), Eleotrioally-propelled £ s. d. motor-vehicles .. .. .. 101 17 10 Section 4 (6) (b), Other motor-vehicles 11,095 4 8 11,197 2 6 Mileage-tax and Penalties paid to Boroughs. Motor-spirits Taxation Act, 1927, Section 9 (!) (t>), and Motor-vehicles Amendment Act, 1934-35 :— Section 4 ((>) (a), Electrically-propelled £ s. d. motor-vehicles . . . . .. 9 9 10 I Section 4 (6) (6), Other motor-vehicles 1,124 14 3 1,134 4 ] 12,331 f> 7 Expenses of collecting and making Refunds. 12 331 6 7 Finance Act, 1927 (No. 2) :— Section 24 (3),— Transfer to the credit of Vote, Customs, in respect of the expenses incidental to the collection of tire-tax .. 993 3 9 Motor-spirits Taxation Act, 1927 : — Section 7, — Expenses of collecting tax on motorspirits paid to the credit of Vote, Customs, for the period 1 January, £ s. d. 1940, to 31 December, 1940 .. 20,347 15 5 Expenses of refunding tax on motorspirits paid to the Post Office for the period 1 January, 1940, to 31 December, 1940 '.. .. 4,537 13 0 24,885 8 5 25,878 12 2 .. 25,878 12 2 Total, Highways .. .. 2,400,886 11 4 .. 2,400,586 11 4 Carried forward .. .. .. 2,725,058 17 3 .. 2,725,658 17 3 * 5fo deduction has been made in respect of any expenses incidental to the allocation of the residue.

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-1941.

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

18

Grose Amount Net Amount .„, charged to TWnv«rlea charged to Aot - Ordinary Kevenue Kecovenes. Ordinary Revenue Account. Account. £ s. d. £ B. d. £ s. d. Brought forward .. .. .. 2,725,638 17 3 .. 2,725,658 17 8 I EXCHANGE. Finance Act, 1932 : - Section 55, — Exchange on remittances of public moneys to or from any country beyond New Zealand .. .. 3,422,858 10 2 1,019,497 . 7 9 2,403,361 2 5 Total, EXCHANGE .. .. .. 3,422,858 10 2 1,019,497 7 9 2,403,361 2 S ADVANCES. On Account of other Governments. Finance Act, 1930 (No. 2) :— Section 7, — Advances made on. behalf of other Governments — Canada .. .. .. .. .. 46 19 10 42 6 10 4 ]3 0 Commonwealth .. .. 25,435 14 2 25,374 12 2 61 2 0 Falkland Islands .. .. .. .. 22 4 2 .. 22 4 2 Federated Malay States.. .. .. .. 84 5 9 80 11 9 3 14 0 Fiji .. .. .. -. .. 1,59110 0 328 14 11 1,262 15 1 Imperial Government .. .. .. .. 156,749 16 4 48,227 8 5 108,522 7 11 Indian Government .... .. .. 64 15 3 2 2 0 62 13 3 Kenya .. 24 6 11 Or. 24 6 13 Sarawak .. 74 16 3 Or. 74 16 3 Tanganyika Territory .. .. .. .. .. 234 19 9 Or. 234 19 9 Total, Advances .. .. .. 183,998 8 6 74,389 19 0 109,605 6 6 OTHER SPECIAL ACTS. Pensions Judicature Act, 1908 : — Sections 12-14, — Superannuation allowances — Stringer, Sir T. W., 1 April, 1940, to 31 March, 1941 750 0 0 Herdman, Sir A. L., 1 April, 1940, to 31 March, 1941 1,083 6 8 Reed, Sir John, 1 April, 1940, to 31 March, 1941 .. 916 13 4 Total, Pensions .. .. .. 2,750 0 0 .. 2,750 0 0 Carried forward .. .. .. 2,750 0 0 .. 2,750 0 0 Carried forward .. .. ..6,332,512 12 11 1,093,887 6 9 5,238,625 6 2

B.—l [FT. ll].

PUBLIC ACCOUNTS, 1940-194 1.

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

19

Grose Amount Net Amount Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 6,332,512 12 11 1,093,887 6 9 5,238,625 6 2 OTHER SPECIAL ACTS— continued. Brought forward .. .. .. 2,750 0 0 .. 2,750 0 0 MISCELLANEOUS. AwBoi'KiAHON Act, 1926 :— Section 15, — Travelling-expenses of His Excellency the GovernorGeneral and staff in excess of amount provided under the Civil List Act, 1920 .. .. .. 3,936 19 (J 4 19 5 3,932 0 4 Finance Act (No. 3), 1934 :— Section 8, — Interest on income-tax paid in advance .. .. 25,419 11 .. 25,4.19 1 1 .Native Purposes Act, 1931 : — Section 51, — Seventeenth annual payment to Arawa District Trust . Board for the benefit of the Arawa Tribe .. .. 6,000 0 0 .. 6,000 0 0 Section 54, — Fourteenth annual payment to Tuwharetoa Trust Board for benefit of Tuwharetoa Tribe in connection with Lake Taupo claims .. .. .. .. 3,000 0 0 .. 3,000 0 0 Public Kuvenuks Act, 1926 :— Section 151, — Free issue of official postage-stamps to members of the House of Representatives a,nd to members of the Legislative Council .. .. .. .. 2,894 17 0 .. 2,894 17 0 Total, Miscellaneous .. .. 41,250 17 10 4 19 5 41,245 18 5 Total, Other Special Acts .. .. 44,000 17 ]() 4 19 5 43,995 18 5 Total, Other Services .. .. 6,376,513 10 9 1,093.,892 6 2 5,282,621 4 7

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 9 40-1 941.

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

STATEMENT of BALANCES OUTSTANDING on 31st March, 1941, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS.

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1941, showing the SERVICES for which they were issued.

20

One-third of Two-thirds of Advance to be ... Date from which j Advance (in Cash) credited to the Rural Total Advance Date of Advance. Term. I™" 1 ™™ 11 Interest becomes i for the Purpose of Intermediate Credit in Terms of .Repayment is due. payable. carrying on Business Redemption Fund Section 16. under the Act. in Terms of Section 17 (1). I _ _____ Years I s - d- £ s. d. £ s. d. June 30,1928.'. 20 ' June 29,1948.. June 30, 1938 3,400 0 0 1,700 0 0* 5,100 0 0 June 30,1928.. 20 June 29,1948.. „ „ 10,000 0 0 j 5,000 0 0* 15,000 0 0 July 31,1928.. 20 July 30,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Aug. 15, J928.. 20 Aug. 14,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Aug. 21,1928.. 20 Aug. 20,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Sept. 13,1928.. 20 Sept. 12,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Oct. 3,1928.. 20 Oct. 2,1948.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Oct. 8,1928.. 20 Oct. 7,1948.. ,. „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 19,1928.. 20 Oct. 18,1948.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Nov. 8,1928.. 20 Nov. 7,1048.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 Dec. 21,1928.. ! 20 Dec. 20,1948.. j „ „ 5,000 0 0 ' 2,500 0 0* 7,500 0 0 April 10, 1929.. 20 April 9,1949.. i „ „ 5,000 0 0 i 2,500 0 0* 7,500 0 0 May 10,1929.. I 20 May 15,1949.. ! „ „ 5,000 0 0 2,500 0 0*; 7,500 0 0 ' May 27,1929.. 20 May 26,1949.. ; „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 4,1929.. 20 June 3,1949.. j „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 June 27, 1929.. 20 June 20, 1949.. ' „ „ 8,000 0 0 4,000 0 0* 12,000 0 0 June 28, 1929.. 20 June 27, 1949.. „ „ 30,000 0 0 ! 15,000 0 0* 45,000 0 0 Aug. 28, 1929.. 20 Aug. 27, 1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Sept. 16, 1929.. 20 Sept. 15, 1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 3,1929.. 20 Oct. 2,1949.. i „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 Oct. 24,1929.. 20 Oct. 23,1949.. • „ „ 10,000 0 0 5,000 0 0* ! 15,000 0 0 Nov. 5,1929.. 20 Nov. 4,1949.. „ „ 10,000 0 0 5,000 0 0* 15,000 0 0 April 16, 1930.. 20 April 15, 1950.. „ „ 5,000 0 0 2,500 0 0* 7,500 0 0 May 1,1930.. 20 April 30, 1950.. „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 May 30,1930.. 20 May 29,1950.. „ „ 20,000 0 0 10,000 0 0*! 30,000 0 0 June 17, 1930.. 20 June 16, 1950.. „ „ 20,000 0 0 10,000 0 0* 30,000 0 0 June 30, 1930.. j 20 June 29, 1950.. ! „ „ 20,270 0 0 10,130 0 0* 30,400 0 0 Total amount advanced prior to 31st March, 1931 .. £266,670 0 0 £133,330 0 0* £400,000 0 0 * Securities issued in lieu of cash, in terms ol subsection (4) of section 17. Note. —In terras of the Rural Intermediate Credit Act, 1927, the amounts advanced and outstanding at any time shall not exceed in the aggregate the sum of £400,000. Kvery advance shall be froo of interest for the period of ten years immediately succeeding the date on which the first such advance is made. After the expiration of the said period of ten years interest, shall be payable half-yearly, at such rate as the Minister of Finance shall from time to time determine.

XT „ « n „ . Balance outstanding at Name of Government. 31st Marchj 1Mo h £ s. d. Canada .. .. .. .. .. .. .. .. 50 13 0 Commonwealth of Australia .. .. .. .. .. .. 14,629 1 3 Falkland Islands .. .. .. .. .. .. .. 22 4 2 Federated Malay States .. .. .. .. .. .. 7180 Fiji . . .. .. .. .. .. •. .. 1,311 17 6 Imperial Government—General Advances .. .. .. .. 146,026 17 8 India .. .. .. .. .. .. .. .. 64 15 3 Total .. .. .. .. .. .. .. £162,113 6 10 Notb.—Details of transactions are shown on page 18.

Consolidated Fund : — Ordinary Revenue Account, — Votes— £ s. d 1 . Customs .. .. .. .. .. .. .. .. -. -. 261 13 3 External Affairs .. .. .. .. .. .. .. .. .. 20,649 1 f> 5 Labour .. .. .. .. .. .. .. .. .. .. 55 18 3 Maintenance of Public; Works and Services .. .. .. .. .. .. 46,811 0 0 Lands and Survey.. .. .. .. .. .. .. .. .. 988 14 5 Industries and Commerce, Tourist and Publicity .. .. .. .. .. 2,375 9 2 Mines .. .. .. .. .. -. .. .. .. -. 69 13 8 Transport .. .. .. .. .. .. .. .. .. 12 12 4 Education .. .. .. .. .. .. .. .. .. 017 War and other Pensions .. .. .. .. .. .. .. .. 7,572 1 11 R. M. Suniey's Deposit Account .. .. .. .. .. .. .. 323 General Imprest .. .. .. .. .. .. .. .. .. 30,744 18 4 General Services .. .. .. .. .. .. .. .. .. 199,081 13 4 Total .. .. .. .. .. .. .. .. £308,626 14 11

B.—l [Ft. ll].

PUBLIC ACCOUNTS, 194 0-194 1.

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1941.

21

Deposit Account, *"***•■ eiftSS&lS*!. £ s. d. £ a. d. £ s. d. £ s. d. Royal New Zealand Air Forfie .. .. 30 0 11 491 18 5 307 IS 10 214 3 6 i Canteen Profits .. .. .. .. .. 7,763 3 10 4,297 13 10 3,465 10 0 Cook Islands Fruit Account .. .. 18,539 16 4 73,747 4 9 72,f>90 19 II 19,390 1 2 Deposits on Contracts .. .. .. 90 18 6 0,535 18 3 6,22.1 1 3 '414 15 6 Distribution of Wool Profits .. .. 2,414 12 2 .. 2,414 12 2 Education Reserves Act, 1928 — Sales of Land under section 27— Primary Education Endowments .. 42,507 0 1 3,592 2 8 46 099 2 9 Secondary Education Endowments — Auckland Provincial District .. 728 18 7 20 0 0 .. 748 18 7 Taranald Provincial District .. 2(i4 14 0 .. .. 264 14 0 Hawfce's Bay Provincial District .. 24 7 2 ! .. .. 24 7 2 Otago Provincial District .. .. 346 0 0 .. .. 340 () 0 Primary Education Endowment Deposit Account .. .. .. .. .. 111,594 10 2 72,162 9 3 39,432 0 11 Secondary Education Endowment Deposit 1 Account — Auckland Provincial District .. .. 1,085 2 II 3,482 4 8 3,409 13 3 1,157 14 4 Taranaki Provincial District .. .. 598 10 3 1,381 12 2 1,460 5 9 '519 16 8 Wellington Provincial District .. .. 1,826 Hi 9 3,213 II 3 3,433 12 0 1,606 16 0 Hawke's Bay Provincial District .. 498 18 0 2,024 4 3 1,717 7 1 j 805 15 2 Nelson Provincial District .. .. 63 8 5 (180 8 7 505 8 II 244 8 ] Maryborough Provincial District .. .. 34 5 2 58 10 8 (S2 9 11 30 5 Jl Otago Provincial District .. .. 877 10 9 1,775 7 1 1,784 0 9 868 17 1 General Assembly Library Fund .. .. 10 0 0 55 0 0 65 0 0 General Purposes Relief Account .. .. 20,079 9 0 4,235 19 6 1,926 16 10 22,388 11 8 Gold Duty Suspense Account .. .. j 387 lfi 9 359 16 6 387 16 9 '359 16 6 Greymouth and Hokitika High School Acts, 1883.. .. .. .. .. 266 16 7 Dr. 5 6 4 158 15 .'! 102 15 0 Hides Emergency Regulations .. .. 34 0 9 I8,83(i 14 3 17,130 5 5 1,734 9 7 Honey-export Control Act, 1924 .. .. 31 19 4 (il(i 15 4 447 15 3 200 19 5 Hospitals and Charitable Institutions Act, 1926 320 9 4 877 8 3 886 13 4 311 4 3 Hunter Soldiers'Assistance Trust Account .. 2,613 18 8 1,092 5 8 1,041 7 9 2,664 16 7 Immigration Restriction Act, 1908 .. 4,160 0 0 1,712 10 0 2,170 0 0 3,702 10 0 Imperial Pensions .. .. .. 35,447 11 4 203,975 0 0 195,715 10 0 43*, 707 1 4 Interest on Gash. Balance Investments Acoount .. 33,506 14 5 17,311 2 I. 16,195 12 4 Kauri-gum Industry Account .. .. 50 6 6 967 10 1 1,017 16 7 King George V Memorial Fund Deposit Account .. .. .. .. 171,171 9 I 5,198 14 4 18,864 6 6 157,505 16 11 Land Agents Act, 1921-22, section 7 .. 500 0 0 500 0 0 .. 1,000 0 0 Local Bodies' Account— Goldflelds revenue .. .. .. 2,118 9 8 16,722 6 6 16,680 12 2 2,160 4 0 Gold duty .. .. .. .. 393 7 9 4,508 6 0 4,888 7 3 13 6 6 Fees and fines .. .. .. 9,035 0 0 20,979 10 0 17,823 0 0 12,191 10 () Endowment of land .. .. .. 2,437 11 2 3,931 15 3 2,825 9 1 3,543 17 4 Stamp duty on interest .. .. 6 15 0 .. 6 15 0 Marine Insurance (War Risks) Fund .. .. 34,327 15 3 9,000 0 0 25,327 15 3 Meat Act, 1939 .. .. .. .. .. 7,450 (ill 6,556 12 3 893 14 8 Meat-export Control Act, 1921-22 .. .. 7 12 (i .. 7 12 6 Mining /Let, 1926 .. .. .. 204 19 8 164 15 10 133 3 11 236 11 7 Miscellaneous .. .. ., .. 37,643 2 3 1,112,193 7 4 992,036 7 8 157,800 1 11 Money-order Settlement Account .. .. 6,516 17 2 84,628 6 2 69,567 13 8 21,577 9 8 Navy'Office Deposit Account .. .. 738 4 9 15,362 2 2 13,570 0 3 2*530 6 8 Nelson Rifle Prize Fund .. .. 1,133 19 2 39 9 2 38 0 0 1,133 8 4 Nelson Rifle Prize Fund Investment .. Or. 1,000 0 0 .. .. Dr. 1,000 0 0 New Zealand Educational Institute . . 0 16 6 132 5 6 133 2 0 New Zealand Reparation Estates .. .. 78 10 0 545 15 6 453 ;j () 17] 2 g New Zealand University Endowment— Westland .. .. .. .. 4,147 16 II 243 5 9 5 4 8 4,385 18 0 North Island Experimental Dairy School .. 11,608 2 3 755 3 9 584 5 2 11,779 0 10 Official Assignees' Balances .. .. 28,438 19 11 7,558 14 8 9,000 0 0 26'997 14 7 Orchard-tax Act, 1927 .. .. .. 574 18 5 2,078 10 8 1,909 10 0 743 19 1 Payments through the High Commissioner .. 44,120 8 2 341,766 2 6 343,547 16 2 42,338 14 6 Promotion of Health Fund .. .. 625 12 2 13,390 5 2 11,859 1 7 2*156 15 9 Public Service Association Account .. 70 5 10 4,203 16 7 4,142 7 8 131 14 9 Receipts by the High Commissioner for Payment in New Zealand .. .. .. 20,417 16 3 68,016 14 1 71,569 7 0 16,865 3 4 Receiver-General's Deposit Account .. 146,000 0 0 42,550 0 0 .. 188,550 0 0 Regimental Funds .. .. .. .. 12,097 4 4 9,440 16 4 2,'656 8 0 Remittances to Immigrants .. .. 140 II I I 6 3 0 135 6 11 118 0 Remittances to R.N.Z.A.F. Personnel .. .. 2,569 1 11 482 3 9 2,086 18 2 Remittances to Soldiers .. .. .. .. 177,379 2 2 128,990 7 9 48*,388 14 5 Remittances from Soldiers Overseas .. .. 266 15 10 .. 266 15 10 Reserve Bank Investment Account .. 1,203,325 0 0 .. .. 1,203 325 0 0 Samoan Loan Sinking Fund Account .. 1 11 11 5,371 10 0 5,370 0 0 3 1 11 Samoan Notes Security Account .. .. 27,000 0 0 1,080 0 0 1,080 0 0 27,000 0 0 Samoan Treasury Acoount .. .. 40,888 19 3 48,177 8 0 40,812 19 7 48^263 7 8 Silver and Bronze Coin Account .. .. 1,048,601 2 7 100,500 0 0 29,451 15 8 1,119,709 6 11 State Advances Corporation Investment Account .. .. .. .. 890,418 9 0 .. .. 890,418 9 0 Taranaki Scholarship Endowment Account .. 432 5 4 944 I 10 1,368 10 5 7 10 9 Tauranga Educational Endowment Reservee I Act, 1896 .. .. .. .. I .. 344 6 1 344 6 1 Tobacco Research Association Account .. . . 818 3 1 818 3 1 Trustee Act, 1908 .. .. .. 8,329 10 4 194 5 0 .. 8,523 15 4 Unclaimed Earnings .. .. .. 1,763 15 1 2,329 3 2 2,570 3 9 14 6 LJnpresented Cheques .. .. .. 445 11 8 1,163 10 4 005 10 9 1,008 11 3 Victoria College Endowments Deposit Account 28 10. 0 20 0 0 41 7 (i 7 2 6 Wheat Research Levies .. .. .. 1.7 1 8 2,596 18 II 2,549 18 9 64 1 10 Wool Industry Promotion Act, 1936 .. | 3,877 9 4 20,681 II 6 21,901 4 2 2,657 16 8 Wool Manufacturers'Research Account .. 365 4 9 1,369 19 3 1,190 14 8 644 9 4 Totals .. .. .. 3,846,028 5 8 2,047,753 17 II 2,251,087 15 10 4,242,094 7 9

B.—l [Fr. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to 31st March, 1941, with Particulars of the BALANCE at CREDIT in the DEPOSIT ACCOUNT on that Date. (Published in Terms of Section 72 of the Trustee Act, 1908.)

22

RECEIPTS DISBURSEMENTS. £ s. d. ; £ s. d. £ s. d. £ s, d. 1940. Balance on 1st April, 1940 .. .. .. .. 8,329 10 4 1941. j Balances on 31st March, 1941 — September 23 Estate of John Gray .. .. .. .. .. 144 2 8 ji March 31 Estate of Susan SmaUwood .. .. .. 93 10 0 October 24 '< , Julia Sarah Major .. .. .. .. 47 16 4 i „ J. Matheson and H. Gracie .. .. 414 3 3 1 J94X. " „ Man- McKay .. .. .. .. 43 3 10 January 31 _ Harold Oliver Pine .... r. .. 260 „ William Tattley .. .. .. 45 1 5 ' ., Barthia Wilkie ., .. .. 287 11 1 Robert Miller . . .. .. .. 22 4 7 Paora Parau and W. R. Miller .. .. 23 0 0 „ Francis Humphreys Heighway .. .. 46 12 5 George Moore .. " . . .. 2,414 0 0| Richard Galway .. .. .. 836 13 9 John Burk .. .. ... .. 74 7 10 „ Geoffrey Arthur Harney .. .. 44 15 3 John Hewitt .. .. .. .. 162 12 0 j Mark Earl .. .. .. .. I 150 0 0 Edward Thurlow Field . . .. .. 24 8 1 Michael McKey .. .. .. 1,124 12 8 ] ,. Martha Robinson .. .. .. 38 17 11 John Bealy . . .. .. . . 49 17 1 Ernest Groome Gresham .. . . 23 1 8 „ Bartholomew Hannan .. .. .. 185 2 10 Patrick O'Rourke .. .. .. 191 3 1 William Patrick MoUoy .. ., 103 3 0 | William A. Chandler .. .. .. 1 19 1 George Brown .. .." .. 46 10 8 George Baker .. .. .. 737 11 2 j Duncan McLean .. .. .. 168 0 11 j „ John Stephen Barrett .. .. .. 20 18 5 Eliza Birrell .. .. .. .. 18 2 10 | Joseph Newzil .. .. .. 293 3 7 i Margaret Pilling .. .. .. 23 1 6 ] John Gray .. .. .. .. 144 2 8 j „ Julia Sarah Major .. .. .. 47 16 4 I Harold Oliver Pine .. .. .. 2 6 0 Moanatairi Extended Gold-mining Co. .. .. 16 7 8 Direct Supply Co., Ltd., Auckland (in liquidation) 33 5 10 Wellington-Manawatu Railwaj' Co., Ltd. .. .. 95 9 8 Inglewood Oil-boring and Prospecting Co., Ltd. .. 21 5 0 j Southland W T oollen Mills, Ltd. (in liquidation) .. 38 2 4 i William Baker Fisher Bush Nursing Fund Trust .. 417 9 11 | ! 8,523 15 4 Total ~ " £8,523 15 4 Total .. .. .. .. I £8,523 15 4 I i " I 1 i 1

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-1 941.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941.

PUBLIC WORKS FUND.—GENERAL PURPOSES ACCOUNT. STATEMENT of IMPRESTS of the PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING as at the 31st March, 1941, showing the SERVICES for which they were issued.

PUBLIC WORKS FUND. —ELECTRIC SUPPLY ACCOUNT. STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1941.

23

.„ ,, £ b. d. £ s. d. £ s. d. Education Department :— I Refund of amounts overclaimed on school buildings .. ., 270 4 11 Justice and Prisons Dbpabtmum : — Sale of land and buildings . . . . .. . . , , 22 0 0 .Department or Labour :— Recovery of immigration passage-money .. .. ., 88 5 11 Department of Lands and Suevey :— Recovery of Native Land Settlement expenditure— Survey liens .. .. .. .. .. 1 ,039 11 1 Repayment of — Advances in respect of village-homestead settlement lands 23 0 0 Part of capital cost of drainage works .. .. 107 15 1 Principal, well-boring, Hauraki Plains Settlement Account 12 3 Sale of land and buildings . . .. .. .. 70 0 0 1,841 8 5 Native Department :— Repayment of advances— To Maori Land Boards, under section 1(40, Native Land Act, 1931 .. 20 12 10 To Native Trustee, under section 521, Native Land Act, !93l .. .. .. .. .. .. 5,250 8 8 Under section 48, Native Land Amendment Act, 1936 105 11 5 Sale of surplus and obsolete stores .. .. .. 10 7 6 5,393 0 5 Police Department :■ — Sale of land and buildings ,. .. .. .. .. 349 ] j g Public Works Department :— Instalments on loans to— Eastbourne Borough Council .. .. .. 154 4 10 Taupiri Drainage Board . . .. .. .. 108 11 9 Otanomomo-Lower Clutha River Board .. .. 54 0 8 Inter-Wang&nui River Trust .. .. .. 50 1) 0 Refund of overpayment of subsidies to local bodies .. 326 0 0 | Sale of — Land and buildings .. .. .. .. 2,948 0 5 Surplus and obsolete stores .. .. . . 57 10 5 £11,659 19 3

Public Wokks Fund :— £ s d General Purposes Account— Vote — Telegraph Extension .... m con in n d n j t~V t\ j *•■»*•• 1O * \)o\J J.V" / —nmail Ifarrns Development .. .. .. ,, 2 537 us 3 —Native Land Settlement .. ..' .. .. ., 7 1 —Linen Flax Development . . .. ., 177 1 6 R. M. Sunley , s Deposit Account .. .. .. .. " [[ ]] 500,000 0 0 Ueneral services .. .. .. ,, __ 22 795 10 in £544,438 17 3

Sale of land and buildings .. .. .. ,, _ 52 10 0

B. —1 [PT. ll].

PUBLIC ACCOUNTS, 19 40-194 1.

PUBLIC WORKS FUND.-ELECTRIC SUPPLY ACCOUNT. STATEMENT of DISBURSEMENTS for the YEAR ended 31st March, 1941.

24

Gross. Credits. Net. Vm-v — £ s - d - £ s - d; £ S, ' l Development of Water-power 2,871,764 10 2 67,432 112 2,304,33119 0 Unauthorized Expenditure — , )()s „ Services not provided for .. .. • ■ ■ • *"8 ' >> 2,371,972 17 5 67,432 11 2 2,304,540 (i 3 Public Revenues Act, 1926, section 40— ,_.„„„ „ ,-, itiuiii n n Temporary transfers from other accounts repaid .. 175,000 0 0 .. 175,QUO 0 0 Interest and other Chakges on Loans and Capital Liability : — State Supply of Electrical Energy Act, 1917, section 12— Transfer to Electric Supply Sinking Fund Account— r North Island scheme '(18,552 .3 4 .. 418,552 3 South Island scheme 86,802 8 9 „ 66,802 8 !) 485,354 12 1 .. 485,354 12 1 Public Revenues Act, 1926, section 40— „ „ „„. „, ., Interest on temporary transfers from other accounts .. 2,024 I!) II .. lo Finance Act (No. 2), 1932, section 5 (2)— Transfer to Consolidated Fund in respect of interest _ payable on capital liability 382,818 15 (. .. 382,818 lo o New Zealand Loans Act, 1932, section 62 (4)— Recoupment of stamp duty on transfers of New Zealand Consolidated Stock 42 11 (. .. 42 11 b New Zealand Loans Act, 1932, section 24 (2)— Recoupment to Consolidated Fund of management ■ 9 S09 fi 11 charges on New Zealand Government securities .. 2,802 <> 11 •■ <s,su.i New Zealand Loans Act, 1932, section 61— Charges and expenses of raising loans—new issues .. I4,!HS 10 11 .. "'"" J " 887,961 Iβ 10 .. 887,961 16 10 Land and Income Tax Amendment .Act. 1940, section 4— g Income-tax .. •• •• •■ •• 4VZ,&04 19 6 -.-,. Social Security charge 21,797 U 11 • ■ J!^!L!i!i National Security tax 21. 14 11 21 ' TO7 14 U £3,770,983 3 4 £67,432 11 2 £3,703,550 12 2

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-1941. LAND FOB SETTLEMENTS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941.

STATEMENT of the RECEIPTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1941.

4 —B. 1 [PT. ll].

25

■ £ s. d. Recovery of administration expenses wrongly charged to Hutt Valley Land Settlement Account 8 1 0 Sale of surplus and obsolete stores .. .. .. . . .. 14 0 0 £22 1 0

Sales and Capital Receipts :— £ g, d. £ Si ,3 Salps of Land, — Estates .. .. .. .. . . .. ' .. 202,292 8 9 Hutt Valley Lands Settlement Act, 1925, Section 11 (1) .. .. 14,014 7 0 Land Laws Amendment Act, 1929, Section 8 (1) —Receipts from land developed under Section 6 of the Act .. ... ,. .. 6,029 10 0 Land Act, 1924, Section 208—Capital value of land .. ... ■ 5,204 1 0 Land Act, 1924, Section 20 —Crown lands .. .. .. ■■" .. 339,805 18 7 Repayment of Advances, — Deteriorated Lands Act, 192S, Section 12 (5) ., .. .. 207 7 3 Land Laws Amendment Act, 1929 —■ Section 8 (1)— Receipts in respect of advances under Section 7 of the Act .. 20,915 8 6 Section 16 — Receipts in respect of advancos under Section 14 of the Act .. 7,305 i 0 Land for Settlements Act, 1925, Section 47 —Finance Act, 1932 (No. 2), Section 14 .. .. .. .. .. ... 84 S 4 __ 687,118 10 5 Rroys and Interest : — Rents, (fee, — Receipts derived from estates— Rents . . .. .. .. .. .. .. 372,561 6 1 I Interest on sales .. .. .. .. .. .. 23,085 16 7 Hutt Valley Lands Settlement Act, 1925, Section 11 (1)— Rents .. .. .. .. .. . . . . 482 12 6 Interest on sales .. .. .. .. ., .. 4,787 9 9 Land Laws Amendment Act, 1929— Section 8(1)— Receipts from lands developed under Section 6 of the Act— Rents .. .. .. .. .. ... .. 0,040 6 4 Interest on sales .. .. .. .. .. .. 942 12 4 interest on Advances, — Deteriorated Lands Act, 1925, Section 12 (5) .. .. .. 246 2 4 Land Laws Amendment Act, 1929— Section 8(1) — Receipts in respect of advances under Section 7 of the Act .. 9.729 1 5 Section 16 — Receipts in respect of advances under Section 14 of the Act .. !, 779 12 5 Land for Settlements Act, 1925, Section 47—1 Finance Act, 1932 (No. 2), Section 14 .. .. .. .. 179 3 5 . 419,834 3 1 Sales oe Produce, Live-stock, and Miscellaneous Receipts :— Estates, —1 Miscellaneous . . . . .. .. .. .. . . 857 6 0 Land Laws Amendment Act, 1929, — Section 6— Seasonal farming receipts .. .. .. .. .. 30,546 13 9 Miscellaneous receipts .. .. .. .. .. .. 899 5 7 Section 13— Seasonal farming receipts .. .. .. .. .. 70,0:30 0 5 Miscellaneous receipts .. .. .. .. .. .. <), 552 5 3 112,775 II 0 Finance Act, 1932 (No. 2), Section (i: — Transfer from Public Works Fund (General Purposes Account) of cost of acquisition and development costs of areas required for Soldier Settlement under the Small Farms Amendment Act, 1940 .. .. .. .. 220,110 11 7 Recoveries on Account of Expenditure of Previous Years .. .. 22 1 0 i Interest on Investments .. .. .. .. .. .. .. 17,908 14 4 Total .. .. .. .. .. .. .. £1,403 829 11 5

B.—l [Ft. ll].

PUBLIC ACCOUNTS, 1940-1941.

STATEMENT of the DISBURSEMENTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1941.

26

Vote : £ s. d. £ s. d. Land for Settlements .. .. .. ., .. .-.. .. 379,731 7 f> Tntekest and othek Chakcjes on Loans and Capital Liability : — Finance Act, 1932 (No. 2), Section 5 (2)— Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. 291,976 4 4 New Zealand Loans Act, 1982— Section 24 (2)— Recoupment to Consolidated Fund of management charges of New Zealand Government securities .. .. .. .. .. 814 11 6 Section 62 (4)— Recoupment of Stamp Duty on Transfers of 4£ per cent. 1944 Stock .. 2 13 6 F 292,793 9 4 ExEENDITURH CHARGED ON PROCEEDS OE SALES OF LANDS : — Crown Lands — Sales under Land Act, 1924, Section 20 — Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds of sales of Crown lands .. .. .. .. 249 4 0 Finance Act, 1932 (No. 2), Section 6— Transfer to Small Farms Account of the value of its interest in land now declared Crown lands under Section 49, Land for Settlements Act. 1925, and Section 10 (1), Land Laws Amendment Act, 1935 .. 320 0 0 Land Act, 1924, Section 20 (8)— Public Reserves, Domains, and National Parks Act, 1928, Section 41 (2)— Expenditure on purchase of lands for the purpose of domains, and on the improvement and development of domains . . . . 431 0 0 Land Laws Amendment Act, 1930, Section 5 (3), and Land for Settlements Act, 1925, Section 49 (1)— Settlement lands converted into ordinary Crown lands .. .. 3,612 5 8 Reserves and other Lands Disposal Act, 1934, Section 14 (2) — Acquisition of land for a public domain .. . . .. .. 780 0 0 Native Purposes Act, 1934, Section 3 (2) — Acquisition of Native land .. ■ • . ■ • • ■ • 475 2 4 5,867 12 0 Total .. .. .. .. ■• ■■ .. £678,392 8 10

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1 940-1 94 1.

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1941.

27

New Zealand Loans Act, 1932: — £ s. d. £ s. d. Section 14, — Securities issued in conversion of loans — StockOrdinary Revenue Account —Reserve Bank of New Zealand— i To mature 1st April, 1946 .. .. .. .. .. 5,000 0 0 Public Works Fund—General Purposes Account — To mature 15th January, 1957 .. .. .. .. 395,000 0 0 To mature 15th December, 1958 .. .. .. .. 1,260,000 0 0 Main Highways Account— To mature 15th December, 1958 .. .. . . . . 945,000 0 0 State Coal-mines Account— To mature 15th December, 1958 .. .. .. .. 10,000 0 0 State Forests Account— To mature 15th December, 1958 .. .. .. .. 170,000 0 0 War Expenses Account —' To mature 1st October, 1953 .. .. .. .. 1,421,181 19 2 4,206,181 19 2 Treasury Bills— Public Works Fund—General Purposes Account— To mature: Various .. .. .. .. .. 12,370,999 9 9 Public Works Fund—Electric Supply Account — To mature: Various .. .. .. .. .. 25,000 0 0 Main Highways Account — To mature : Various .. .. .. .. ... 2,025,000 0 0 State Forests Account — To mature: Various .. .. .. .. .. 300,000 0 0 14,720,999 9 9 Securities issued in renewal of loans — Stock — Public Works Fund—General Purposes Account — To mature 15th December, 1958 .. .. .. .. .. 860,000 0 0 Treasury Bills— Public Works Fund—General Purposes Account— To mature : Various .. .. .. .. .. 43,211,500 0 0 Public Works Fund—Electric Supply Account— To mature : Various .. .. .. .. .. 880,000 0 0 Main Highways Account — To mature: Various .. .. .. .. .. 11,520,000 0 0 State Coal-mines Account — To mature: Various .. .. .. .. .. 10,000 0 0 State Forests Account— To mature: Various .. .. .. .. .. 1,675,000 0 0 War Expenses Account— To mature: Various .. .. .. .. .. 4,090,000 0 0 61,386,500 0 0 Securities issued to cover costs, charges, and expenses of paying off and renewing loans— Treasury Bills— Public Works Fund—General Purposes Account— To mature: Various .. .. .. .. .. .. 459,518 0 3 Section 15, — Securities issued in conversion of loans — Stock — Public Works Fund—General Purposes Account — To mature 1st February, 1954 .. .. .. .. 760,100 0 0 To mature 15th October, 1960 .. .. .. .. 760,100 0 0 1,520,200 0 0 Securities issued to cover costs, charges, and expenses of conversion— StockPublic Works Fund—General Purposes Account — To mature 1st February, 1954 .. .. .. .. 31,101 0 0 To mature 15th October, 1960 .. .. .. .. 31,101 0 0 62,202 0 0 Carried forward .. .. .. .. .. .. 83,215,601 9 2

B.—l. [PT. ll].

PUBLIC ACCOUNTS, 1 940- 194 1.

STATEMENT of the RECEIPTS, of LOANS REDEMPTION ACCOUNT—continued.

28

£ s. d. £ s. d. Brought forward .. .. ■• •• ■• •• 83,215,601 9 2 New Zealand Loads Act, 1932— continued. Section 40 (8),— Ordinary Stock issued in replacement of Death Duty StockOrdinary Revenue Account —State Advances Account — To mature 15th February, 1946 .. •. • • • • 270 0 0 To mature 15th April, 1949 .. .. .. ... ■• 8,578 0, 0 To mature 15th Juno, 1955 .. .. .- •■ •■ 8,575 0 0 Ordinary Revenue Account—War Expenses — To mature 15th July, 1941 .. .. • • • • ■ • 100 0 0 To mature 15th March, 1943 .. .. •• '• • •■ 5,045 0 0 To mature 15th February, 1946 .. .. •• ■■ 8,910 0 0 To mature 15th May, 1952 39,660 0 0 Public Works Fund — General Purposes AccountTo mature 15th November, 1941 .. .. ■• •■ 1,200 0 0 i To mature 15th June, 1955 .. .. •• •■ •■ 8,270 0 0 Main Highways Account — To mature 15th February, 1946 .. .. •■ ■■ 5,910 0 0 To mature 15th April, 1949 .. .. •• ■• •• 10,260 0 0 To mature 15th June, 1955 ' •• 1.435 <> 0 Section 57, — Stock issued in exchange for Debentures — Ordinary Revenue Account —War Expenses — To mature 15th July, 1941 .. .. . • •• ■■ 100,300 0 0 Public Works Fund —General Purposes Account — To mature 15th November, 1941 .. .. •• •• 2,900 0 0 To mature 15th February, 1946 .. •• ■■ •■ 20,295 0 0 To mature 15th April, 1949 .. .. ..' •• ■• 18,585 0 0 To mature 15th June, 1955 .. .. .. •• •■ 13,295 0 0 To mature 15th January, 1957 .. •• •• •■ 8,800 0 0 Stock issued in exchange for Death Duty Stock — Public Works Fund: General Purposes AccountTo mature 15th June, 1955 .. .. . • ■ • • ■ ■ ■ 100 0 0 Death Duty Stock issued in exchange for Ordinary StockWar Expenses Account (Interest free) — To mature: Various.. . • • • ■ ■ ! - ■ • • • ■ • }.> 500 ° ° Securities issued in exchange for Interest-free Stock — War Expenses Account .. • • ■ • • • ■ • ■ ■ 3 5 0 New Zealand Debt Conversion Act, 1932-33 : — Section Iβ,— Ordinary Stock issued in replacement of Tax-free Stock — Ordinary Revenue Account—War Expenses— To mature 15th March, 1943 .. .. ••_ •• ■• •■ .,. 347,215 0 0 Public Revenues Act, 1926, Section 135 : — Subsection (2),- — Amount received on account of New Zealand's share of German reparations .. ■• •■ V M43 12 4 Subsection (4), — Repayment of capital moneys advanced under the Repatriation Act, 1918.. .. . . •• •• •• "■■ •■ 2 ' 025 12 f) Amount transferred from Ordinary Revenue Account for redemption of General Purposes Account securities .. .. ■■ ■• 1,693,301 3 6 Amount transferred from Ordinary Revenue Account for redemption of Main Highways securities .. .. ■■ ■• ■'•' 1,073 19 4 Amount transferred from Ordinary Revenue Account for redemption of War Expenses securities (1939) .. ■• •• ■'■ 2 > 340 0 0 Amount transferred from Samoan Loan Sinking Fund for the redemption of securities issued in respect of Samoan Loan Suspense Account . 5,370 0 0 Amount received from Public Works Fund: General Purposes Account for redemption of General Purposes securities .. .. .. 1,460,000 0 0 Amount received from Main Highways Account for redemption of Main Highways securities .. .. ■• ■• •• •■ 184,475 0 0 Amount received from War Expenses Account for redemption of War Expenses securities (1939) .. .. ■■ ■• .. 3,647,992 10 0 Amount received from the British Phosphate Commission for the redemption of Nauru and Ocean Islands securities .. .. .. 34,700 1 3 ! Amount received for redemption of State Advances securities .. 361 3 5 Amount received from State Coal-mines Account for redemption of State Coal-mines securities .;. ' . ■ • • • • • ■ : '2O 0 0 Amount received in respect of sales of national-endowment lands in Waihi Drainage District under the Swamp Drainage Amendment Act, 4 5 2 1926, and the Finance Act, 1932, Section 15 (6) .. .. .. 7,038,563 15 5 Total .. .. .. ■• •• •• ■•• £90,866,842 1 11

B.—l [PT ll].

PUBLIC ACCOUNTS, 1940-1 941

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1941.

29

New Zealand Loans Act, 1932; — £ H- ( [ £ s A Section 14, — Securities converted — Debentures— Public Works Fund—General Purposes Account— To mature 15th December, 1940 .. .. ., .. 500,000 0 0 Main Highways Account— To mature 15th December, 1940 .. .. .. .. 500,000 0 0 1,000,000 0 0 StockOrdinary Revenue Account—Reserve Bank of New Zealand— To mature 1st April, 1946 .. .. .. .. .. 8,656 5 0 Ordinary Revenue Account —State Advances Corporation of New Zealand — To mature 1st April, 1946 .. .. .. .. .. 2,024 0 0 Public Works Fund—General Purposes Account — To mature 1st January, 1945 .. .. .. .. 1,880,999 9 9 To mature 15th December, 1958 .. .. .. .. '395,000 0 0 War Expenses Account (interest free) — To mature: Various .. ...■■•' .. ,«,. .. 1,421,181 19 2 — 3,707,861 13 11 Treasury Bills — Public Works Fund—General Purposes Account — To mature: Various .. .. .. .. .. 11,250,000 0 0 Public Works Fund—Electric Supply Account — To mature : Various .. .. .. .. . . 25,000 0 0 Main Highways Account — To mature: Various .. .. .. .. .. 2,470,000 0 0 State Coal-mines Account — , . To mature: Various .. .. .. .. .. 10,000 0 0 State Forests Account— To mature: Various .. .. .. .. .. 470,000 0 0 14,225,000 0 0 Loans renewed at maturity— Treasury Bills— Public Works Fund —General Purposes Account— To mature: Various .. .. .. .. .. 44,071,500 0 0 Public Works Fund —Electric Supply Account— To mature: Various .. .. .. .. .. 880,000 0 0 Main Highways Account— To mature: Various .. .. .. .. .. .11,520,000 0 0 State Coal-mines Account— To mature: Various .. .. .. .. .. 10,000 0 0 State Forests Account — To mature: Various .. .. .. .. .. 1,675,000 0 0 War Expenses Account — To mature: Various .. .. .. .. .. 4,090,000 0 0 62,246,500 0 0 Section 15, — Securities converted — StockPublic Works Fund —General Purposes Account — To mature 1st January, 1945 .. .. .. .. .. 1,520,200 0 0 Premiums on conversionPublic Works Fund —General Purposes Account .. .. .. ,. ©2,202 0 0 Death Duty Stock replaced by Ordinary Stock— Ordinary Revenue Account —State Advances Account— To mature 15th February, 1946 .. .. .. .. 270 0 0 To mature 15th April, 1949 .. .. .. .. .. 8,575 0 0 To mature 15th June, 1955 .. .. .. .. .. 8,575 0 0 Ordinary Revenue Account —War Expenses Account— To mature 15th July, 1941 .. " .. .. .. .. 100 0 0 To mature 15th March, 1943 .. .. .. .. 5,045 0 0 To mature 15th February, 1946 .. .. .. .. 8,910 0 0 To mature 15th May, 1952 .. .. .. .. 39,690 0 0 Public Works Fund—General Purposes Account — To mature 15th November, 1941 .. .. .. .. 1,200 0 0 To mature 15th June, 1955 .. .. .. : .. .. 8,270 0 0 Main Highways Account — To mature 15th February, 1946 .. ., .. .. 5,910 0 0 To mature 15th April, 1949 .. .. .. .. .. 10,260 0 0 To mature 15th Juno, 1955 .. .. .. .. .. 1,435 0 (I 98,240 0 0 Carried forward .. .. .. ,, .. .. 82,860,003 13 11

B.—l [PT. ll].

PUBLIC ACCOUNTS, 1940-1941

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT—continued.

30

j £ s. d. £ a. d. Brought forward .. .. .. .. .. 82,860,003 13 11 New Zealand Loans Act, 1932— continued. Section 57,— Securities exchanged for Ordinary Stock — Debentures — Ordinary Revenue Account —War Expenses— To mature 15th July, 1941 .. .. .. .. 100,300 0 0 Public Works Fund —General Purposes Account— To mature 15th November, 1941 .. .. .. .. 2,900 0 0 To mature 15th February, 1946 .. . . .. .. 20,295 0 0 To mature 15th April, 1949 .. .. .. .. 18,585 0 0 To mature 15th June, 1955 .. .. .. .. 13,295 0 0| To mature 15th January, 1957 .. .. .. .. 8,800 0 0 Death Duty Stock— 164,175 0 0 Public Works Fund —General Purposes Account— To mature 15th June, 1955 .. .. .. .. .. 100 0 0 Securities exchanged for Death Duty Stock — War Expenses Account (interest free) — To mature : Various .. .. .. .. .. .. 1,500 0 0 Securities exchanged for Interest-free Stock — War Expenses Account .. .. . . . . .. .. 3 5 0 Section 58,— Securities redeemed before maturity— StockOrdinary Revenue Account—Nauru and Ocean Islands Account — To mature 15th January, 1957 .. .. .. .. ! 34,700 0 0 Public Works Fund —Genera] Purposes Account— To mature 1st January, 1945 .. .. .. .. 6,599 6 9 To mature 15th December, 1958 .. .. .. .. 85,902 9 7 State Coal-mines Account— To mature 15th December, 1958 .. .. ... .. 5,50113 4 War Expenses Account— To mature 1st October, 1953 .. .. .. .. 485 0 0 Samoan Loan Suspense Account— To mature 15th December, 1958 .. .. .. .. 5,370 0 0 Interest-free Stock— 138,558 9 8 War Expenses Account — To mature: Various .. .. .. .. .. .. 2,307 10 0 Treasury Bills— Public Works Fund—General Purposes Account— To mature : Various .. .. .. . . . . 950,000 0 0 Main Highways Account — To mature: Various .. .. .. .. .. 250,000 0 0 War Expenses Account — To mature : Various .. .. .. .. .. 1,610,000 0 0 Treasury Notes- - 2,810,000 0 0 Public Works Fund —General Purposes Account— To mature : Various .. .. .. .. .. 1,684,595 0 0 Main Eighways Account — To mature: Various .. .. .. .. .. 4,475 0 0 War Expenses Account — To mature: Various .. .. .. .. .. 382,770 0 0 Memoranda of Security— 2,071,840 0 0 War Expenses Account — To mature 15th October, 1959 .. .. .. .. .. 1,472,000 0 0 Securities redeemed at maturity— Interest-free Stock; — War Expenses Account— To mature : 15 March, 1941 .. .. .. .. .. 80 0 0 Death Duty Stock matured under Section 40 (3) — Main Highways Account— To mature 15th January, 1957 .. .. .. .. 6,150 0 0 War Expenses Account— To mature 1st October, 1953 .. .. .. .. 2,690 0 0 Treasury Bills- 8 ' 840 ° ° Public Works Fund—General Purposes Account — To mature: Various .. .. .. .. .. 510,000 0 0 Main Highways Account— To mature: Various .. .. .. .. .. 143,000 0 0 War Expenses Account — To mature: Various .. .. .. .. .. 180,000 0 0 c ,. ,,, 833,000 0 0 Section 61, — Charges and expenses of raising loans— Issues in renewal and conversion— Finance Act, 1932, Section 55— Exchange of remittances beyond New Zealand — Public Works Fund —General Purposos Account .. .. .. 459,518 0 3 New Zealand Debt Conversion Aot,1932-33, Section 16 — Tax-free Stock replaced by Ordinary Stock— Ordinary Revenue Account —War Expenses— To mature 15th March, 1943 .. .. .. .. .. „._ 9]r „ „ Public Revenues Act, 1926, Section 135 (3)— • u u Reparation-moneys applied in redemption of securities — Securities redeemed at maturity — Death Duty Stock matured under section 40 (3), New Zealand Loans Act, 1932— Ordinary Revenue Account —War Expenses— To mature 15th March, 1943 .. .. . . .. .. 500 0 0 Total .. .. .. .. .. 91,169,640 18 10 i_

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1 940-1 94 1. MAIN HIGHWAYS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941.

SOCIAL SECURITY FUND.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941.

STATE COAL-MINES ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1941.

STATEMENT of DISBURSEMENTS of STATE COAL-MINES ACCOUNT for the YEAR ended 31st March, 1941.

31

Adjustment of subsidy on rates paid to local authorities under section 28, Finance Act, 1934 (No. 3), &c. .. .. .. .. .. .. ,. it 179 7 9 Refunds of overpayments of subsidies to local authorities .. .. .. 174 o q Sale of land and buildings .. .. .. ,. .. .. _ _ jqq g 2 £458 12 11

ci £ s. d. hale ot surplus and obsolete stores .. .. .. .. ,, ,, 4gj ] g

£ s d Sale of surplus and obsolete stores ....„, ,, 2 603 8 11

Gross. Credits. Net. Vo ™;- , £ ' b. d. £ e. d. £ b. d. State Coal-mines .. .. .. .. .. 494,509 12 7 2,623 15 8 401,885 16 11 Interest and otiieb Charges on Loans and Capital Liability : — New Zealand Loans Act, 1932, Section 24 (2), — Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 15 7 0 .. 15 7 0 Finance Act (No. 2), 1932, Section 5 (2), — Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. .. 4,466 17 6 .. 4 466 17 6 Public Revenues Act, 1926, Section 40, — Interest on temporary transfers from other accounts .. 57 10 8 57 ]q h 4,539 15 2 .. 4,5,-59 16~T Social Security Chakcie .. .. .. .. 534 4 10 . 534 4 j'q National Secumty Tax .. 534 4 jo 534 4 jq Amortization of Debt :— Finance Act (No. 2), 1939, Section 3,— Transfer to Loans Redemption Account— Section 3 (1) (a) .. .. .. .. 5,000 0 0 .. 5,000 0 0 Section 3 (1) (6) .. .. .. .. 1,100 0 0 .. l'l00 0 0 Section 3 (1) (c) .. .. .. .. 220 0 0 . . 220 0 0 6,320 0 0 .. 6,320 0 0 Public Revenues Act, 1926, Section 40, — Tomporary transfers from other accounts repaid .. 20,000 0 0 20,000 0 0 £526,437 17 5 2,623 15 8 £523,814 1. 0

B.—l [Pt. ll].

PUBLIC ACCOUNTS, 1940-194 1. STATE FORESTS ACCOUNT.

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1941.

STATEMENT of DISBURSEMENTS of STATE FORESTS ACCOUNT for the YEAR ended 31st March, 1941.

STATEMENT of TEMPORARY TRANSFERS between ACCOUNTS within the PUBLIC ACCOUNT in terms of Section 40 of the PUBLIC REVENUES ACT, 1926, during the FINANCIAL YEAR ended 31st March, 1941.

B. C. Ashwin, Secretary to the Treasury. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lone!.), Accountant to the Treasury. Examined and found correct. 29th July, 1941. Cyril G. Collins, Controller and Auditor-General, 29th July, 1941.

By Authority: E. Y. Paul, Government Printer, Wellington.—l94l,

32

£ s. d. Sale of surplus and obsolete stores .. .. •. ■ ■ ■ • ■ ■ ■ • 3,835 5 8

Gross. Credits. Net. Votf — £ s. d. £ s. d. £ s. d. State Forest Service .. .. ... . .' 548,257 17 1 48,267 15 2 490,990 111 Unauthorized expenditure — Services not provided for .. . . 90 10 0 .. 90 10 0 548,348 7 1 48,2(57 15 2 .500,080 11 11 Interest and other Charges on Loans and Capital Liability : — New Zealand Loans Act, 1932, Section 24 (2), — Recoupment to Consolidated Fund of management charges on New Zealand Government securities .. 62 2 6 .. 62 2 <i Public Revenues Act, 1926, Section 40, — Interest on temporary transfers from other accounts .. 849 6 4 . . 849 6 4 911 8 10 . . 911 8 10 Forests Act, 1921-22, Section 39 (2):— Transfer to Consolidated Fund of National-endowmont Revenue ■ •• 16,150 15 10 .. 16,150 15 10 Finance Act, 1936, Section 24 (1):— Transfer to Working Railways Account .. .. 1,566 19 2 .. 1,566 19 2 Public Revenues Act, 1926, Section 40: — Temporary transfers from other accounts repaid .. 100,000 0 0 .. 100,000 0 0 £666,977 10 11 £48,267 15 2 £618,709 15 9

Balance , , Date of llato o( ontetanding Amount of Repayment Amount Date Transfer to Transfer trom Transfer. Interest. 3]at March Tran3f<jr - due - repaid. repaid. j 1940. Public Works Fund— Per Cent. £ £ £ Electric Supplv Account Ordinary Revenue Account.. .. 2 50,000 .. 18/7/40 50,000 18/7/40 tP " Land for Settlements Account .. 2 25,000 .. 29/6/40 25,000 29/6/40 ..2 50,000 .. 28/9/40 50,000 18/9/40 ..2 50,000 .. 11/10/40 50,000 18/9/40 10/10/40 1J .. 100,000 9/10/41 31/12/40 if .. 25,000 30/12/41 Main Highways Account Public Works Fund-General 31/3/41 1J .. 150,000 30/3/42 Purposes Account State Coal-mines Account Deposits Account .. .. 20/12/40 1{- .. 20,000 1.9/12/41 20,000 14/3/41 State Forests Account .. Public Works Fund—General .. 2 50,000 .. 4/12/40 50,000 4/12/40 Purposes Account 4/12/40 1J .. 50,000 3/12/41 50,000 14/3/4-1 War Expenses Account '.'. Ordinary Revenue Account. . 6/8/40 2 .. 200,000 5/8/41 200,000 23/12/40 Public Works Fund—General .. 2 200,000 .. 4/1/41 200,000 6/8/40 Purposes Account 28/8/40 2 .. 300,000 27/8/41 200,000 31/12/40 100,000 31/3/41 £425,000 £845,000 £995,000