Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1941 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B. —1 [PT. IV], SUP. to 1940

1940. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

I—B. 1 [PT. IV], SUP. TO 1940

B.—l [PT. IV], Sup. TO 1940.

CONTENTS.

PAGE Administration of Western Samoa .. .. 4 Agriculture Department .. .. .. 98 Crown Lands Account .. .. .. 6 Defence .. .. .. .. .. .. 108 Education Department .. .. .. 9 EUesmere and Forsyth and Akaroa Railway Trust Account .. .. .. .. .. 86 Health Department .. .. .. 16 Howard Estate .. .. . . .. ..22 Industries and Commerce, Tourist and Pubjicity .. > 23 Internal Affairs Department, ' .. .. 27 Justice and Prisons Department .. .. .. 30 Land and Income Tax Department .. .. 35 Land for Settlements Account .. .. .. 36 Lands and Survey Department— Auckland Museum Endowment Account .. .. 41 Bluff Harbour Endowment Account .. .. 41 Clutha River Trust Account .. .. ..42 Departmental .. . . .. .. .. 40 Geraldine County River Board Endowment Account 42 Grcymouth Technical and Hokitika High Schools Account . . .. .. .. 43 Hunter Soldiers' Assistance Trust Deposit Account 44 Now Zealand University, Endowment Account (Westland.). ij,.. ... .. .. 45 Ota,go Boys' and Girls' High Schools Endowment Account .. .. .. .. .. 45 Otago University Endowment Account .. 46 Primary Education Endowment Account .. 47 Secondary Education Endowment Account .. 48 Victoria College Endowment Account . . 49

PAGE Lands and Survey Department—continued. Waipiata-Hamilton's Library Endowment Account .. 49 Wairoa Harbour Endowment Account .. .. 50 Wanganui Harbour Endowment Account .. .. 50 Wanganui River Trust Account .. .. .. 51 Marketing Department— Export Division.. .. .. .. ..52 Internal Marketing Division .. .. .. 56 Mines Department .. .. .. .. 58 Miscellaneous Advances from Consolidated Fund .. 86 Native Department— Native Land Development Schemes .. 60 District Maori Land Boards .. .. 80 Native Housing Act .. .. .. 96 Special Housing Loans .. .. .. . . 97 Native Trustee .. .. .. .. 61 Now Zealand Reparation Estates .. .. . . 105 Post and Telegraph Department .. .. .. 62 Prime Minister's Department .. .. .. 65 Public Works Department—Departmental . . 86 Scenic Reserves Account .. .. .. .. 66 Small Farms Scheme .. .. .. 67 Social Security Department .. .. 68 State Forest Service • .: .. 70 State Iron and Steel Department. ... .. 107 Surveys of Native Land .. .. .. .. 74 Taranaki Maori Trust Board .. .. 75 Treasury— Investment in State Advances Corporation Account .. 78 Tuwharetoa Trust Board .. .. . . 79 Waihou and Ohinemuri Rivers Improvement Account.. 94

B.—l [PT. IV], Sup. TO 1940.

EXPLANATORY MEMORANDUM. * The following notes are explanatory of the more important matters relating to the preparation of the balance-sheets and revenue accounts included in B.—l [Pt. IV], 1940, and in this supplementary paper, which 1 are prepared on an income and expenditure basis and present a more comprehensive statement of the financial operations of departments and services than is possible in the cash statements included in papers B.—l [Pts. I and ll]. (i) Authority.—Section 57 of the Finance Act, 1932, requires the preparation of these accounts and their presentation to Parliament. (ii) Capital— l " (a) General: The amounts under this heading in the accounts usually represent the value of fixed assets at the conclusion of the financial year, and the amounts are divided to show loan capital separate from that provided from revenue or other source. (&) Public Works Loans: Loans for the Public Works Fund (General Purposes Account) are shown as Public Works Fund Capital in the appropriate accounts recording the expenditure. Redemptions of those loans are allocated by the Treasury to the accounts whose expenditure is represented by the least productive assets. (iii) Depreciation.—Treasury Instruction No. 79 specifies various rates of depreciation based on an estimated average life for different classes of assets. The rates are computed usually on the original capital cost. If the nature of a Department's depreciating assets calls for special rates, these are approved as required. (iv) Exchange.-^-Exchange on all remittances abroad is. charged to the Consolidated Fund; it is not recouped from the various departmental votes in the Consolidated Fund nor from votes in, the General Purposes Account of the Public Works Fund with the exception of two —Telegraph Extension in respect of purchases made on account of the Post Office, and Railways Improvements and Additions to Open Lines in respect of purchases made on account of the Railways. Exchange on remittances abroad for purchases of materials and miscellaneous services is, however, recouped from all the separate accounts, both within and outside the Public Account. No recoupment is made from separates o"r 'special accounts (either within or outside the Public Account) 1 for exchange on remittances of interest. (v) Charges not subject to specific Appropriation.—ln pursuance of the general authority quoted in (i) above, certain charges such as administration, exchange of properties, assessed rental values, interest on capital and depreciation allowances, &c., are made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest— In the case of separate accounts such as Main Highways Account or State Coal-mines Account,, the interest charge shown represents actual interest payable on the loans raised for those specific purposes. In the accounts of other Departments, an average rate, at present 4 per centum per annum, is charged. (vii) Rentals.—Some Departments occupying private premises actually pav rentals. Others occupying Government buildings are assessed annually with rental' based on the average rate of interest, the cost or valuation of the property, and the class of building. (viii) State Balance-sheet. — The State Balance-sheet and Income and Expenditure Account which has been prepared in previous years has now been deleted. (ix) Treasury Adjustment Account.—This is the .equivalent of a " Head Office Account-" in branch accounting, and through it are passed inter-departmental transfers and the total of cash transactions for the year. Separate accounts (see vi) having their own cash balances do not utilize a Treasury Adjustment Account, (x) Values.—When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then or additions, aie usually recorded at actual cost with any depreciation provision shown either as a deduction or separately.

B.—l [PT. IV], Sup. TO 1940.

ADMINISTRATION OF WESTERN SAMOA. Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Administrator and Government House .. .. 2,107 Education Department .. .. .. 443 Education Department .. .. .. .. 9,246 Health Department .. .. " \' 12 456 Health Department .. .. .. .. 29,173 Justice Department .. .. !! '' '775 Justice Department .. .. .. .. 2,339 Lands and Survey Department .. .. 671 Lands and Survey Department .. .. .. 1,923 Native Department .. .. . ! " 414 Native Department .. .. .. .. 8,857 Police and Prisons Department .. .. . 3 339 Police and Prisons Department .. .. .. 8,083 Postal and Radio Department .. !! " 12'368 Postal and Radio Department .. .. .. 6,562 Public Works Department .. .. .. .. 6 273 Public Works Department .. .. .. .. 24,575 Treasury and Customs Department .. .. . 93'125 Secretariat Department .. .. .. .. 16,418 Balance carried down .. .. " 1810 Treasury and Customs Department .. .. .. 8,300 Public debt: Interest .. .. .. .. 4,458 Depreciation: Buildings, plant, &c. .. .. .. 8,456 Bad and Doubtful Debts Reserve Adjustment .. 1,177 £13!,674 £131,674 £ £ Balance brought down .. .. .. .. 1,810 Reserve for building programme .. .. ..2 827 Public debt: Sinking Fund .. .. .. ..5,130 Balance of Revenue Account .. .. .! ..4,113 £6,940 £6,940 Balance-sheet as at 31st March, 1940. Liabilities. £ £ Assets £ Capital Account .. .. .. .. 193,849 Land .. .. .. . .. ..31389 Less balance of Revenue Account .. .. 4,113 Roads and bridges .. .. .. 34*053 189,736 Apia drainage and waterworks .. .. .. 22'136 Assets Replacement Reserve .. .. ~ 12,000 Native water-supplies .. .. .. 26*257 Vaisigano Bridge Replacement Reserve .. .. 5,000 £ ' ' Buildings and wharves .. .. .. 135,516 206,736 Plant and machinery .. .. ..39 493 Public debt: New Zealand Government .. 107,340 Launches, boats, &c. .. .. .. 2 477 Less repaid during year .. .. .. 5,130 Buoys, beacons, and moorings .. .. 1,318 102,210 Motor and other vehicles .. .. ..3 913 Samoan currency notes .. .. .. 27,000 Arms and accoutrements .. .. .. 3*425 Less unissued notes .. .. .. 2,000 Fire-fighting appliances .. .. ~ 1,218 25,000 Furniture and fittings .. .. 13 437 Post Office Savings-bank deposits .. .. .. 63,676 Mechanical office appliances .. .. '830 Coolie Labour Account .. .. .. .. 9,442 Medical and technical instruments and equipSundry deposits— ment .. .. 4 826 Held in Treasury .. .. .. 1,364 Libraries.. .. .. '§48 Held in departmental trust accounts .. 1,644 3,008 207 301 Sundry creditors .. .. .. .. 2,654 Less depreciation .. .. .. 79 576 Public Debt Sinking Fund ........ 2 ' j27 725 Carried forward .. .. .. ..412,728 Carried forward .. .. .. .. 241,560

B.—l [PT. IV], SUP. TO 1940.

ADMINISTRATION OF WESTERN SAMOA—continued. Balance-sheet as at 31st March, 1940—continued. Liabilities continued. Assets —continued. £ £ Brought forward .. .. .. .. 412,728 Brought forward .. .. .. .. 241,560 Loose tools . . .. .. .. ~ 347 Saddlery and harness .. .. .. .. 200 Live-stock .. .. .. .. .. 236 Consumable stores.. .. .. .. .. 16,864 Goods in transit .. .. .. .. .. 127 Reserve Fund investment— Assets replacement: New Zealand Govern- £ ment stock . . .. .. .. 12,000 Vaisigano Bridge replacement: New Zealand Government stock (£5,000 purchased at 96) 4,800 16,800 Other investments— Samoan currency notes : New Zealand Government stock .. .. .. 27,000 Ordinary revenue : New Zealand Government stock .. .. .. .. 7,350 Deposits Post Office Savings-bank, Apia .. 562 Mortgage over freehold property in Samoa .. 357 Public Debt Sinking Fund: New Zealand Treasury .. .. .. .. 2 35,271 Post Office Savings-bank Account— Investments in New Zealand .. .. 60,409 Bank of New Zealand, Apia .. .. 3,267 63,676 Coolie Labour Account investments— New Zealand Government stock .. .. 5,650 Fixed deposit, Bank of New Zealand .. 1,400 Mortgage over freehold property in Samoa .. 789 £ Sundry debtors .. .. .. 1,607 Less reserve for bad and doubtful debts .. .. .. 1,285 322 Accrued interest not yet duo .. .. 49 8,210 Advances— Sundry .. .. .. .. 2,154 Aleisa Land-settlement Scheme .. 4,157 Less refunds .. . . .. 273 3,884 o , 6 > 038 Sundry debtors— Ordinary .. .. .. 11,575 Tulaele Farm : Deferred principal .. 135 11,710 Less reserve for bad and doubtful debts .. 7,829 3,881 Interest on investments accrued but not yet due .. 329 Payments in advance .. .. ' .. .. 26 Cash and bank balances— Cash in hand, Apia .. .. .. 463 Cash in hand, Resident Commissioner, Savai'i 30 Bank of New Zealand, Apia .. .. 7,484 Cash held in departmental trust accounts .. 1,644 Deposit Account, New Zealand Treasury .. 9,650 Bank of New Zealand, London Imprest Account .. .. ~ .. 49 19,320 Less remittances in transit .. .. 157 19,163 £412 ' 728 £412,728 E. J. McParland, Treasurer of Western Samoa. Examined and found correct.—J. P. Rutherford, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1940.

CROWN LANDS ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. Payments. Consolidated Fund— £ A £ Territorial revenue— Consolidated Fund —Disbursements under special Acts Lands Department .. .. .. .. 349,640 of Legislature: Miscellaneous grants and subsidies, Transfer from State Forest Account .. .. 14,416 thirds, fourths, and halves .. .. 4,963 Interest on public moneys — Balance, transferred to Treasury Adjustment Account 416,665 On sales of Crown land .. .. .. 48,678 On Crown land included in estates .. .. 8,480 Under village homestead scheme .. .. 168 Purchase-money: Sale of buildings .. .. 25 Recoveries on account of expenditure of previous years : Recovery of bad debt .. .. . • 1 Recoveries of unauthorized expenditure of previous years : Payment for goods supplied .. .. 3 Public Works Fund— Recoveries on account of expenditure of previous years— Repayment of village homestead advances .. 26 Sale of land and buildings .. .. • • 139 Transfer from Land for Settlements Account in respect of village homestead advances .. .. .. 52 £421,628 £421,628 Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr - Administration expenses .. .. .. •• 17,647 Accrued revenue ' Rebates .. . .. .. 14,640 Rents .. .. .. .. • • 358,075 Remissions under—- £ Interest on sales of land .. .. .. 32,437 Land Act, 1924 .. .. .. 4,243 Royalties .. .. 11,508 Mortgagors Relief Acts .. .. ..20,944 Interest on buildings .. .. .. 1,860 25,188 Interest: Miscellaneous.. .. .. 135 Thirds under section 139, Land Act, 1924 .. .. 4,998 "7 404,015 Irrecoverable rents—Writings-off in Suspense .. 4,398 Residue of receipts from mining district land-occupation Depreciation £ leases paid to Public Account under section 317, Land Buildings .. .. •• 226 Act, 1924 .. .. .. •• • • 871 McGreeor Block • • 452 Interest under section 13, Land Laws Amendment Act, . " 678 1926 .. .. .. •• •• •• 93,848 Sundry expenditure in respect of Crown lands Interest under section 47, Land Laws Amendment Act, out of vote " Lands and Survey"— 1929 .. .. .. ■■ •• Rent: Aranui Block .. .. .. 16 Recovery of losses written off .. .. Insurances .. .. . • • ■ 35 Payment from State Forest Account on aceount ot areas Protecting, clearing, grassing .. .. 1,055 previously national endowment .. .. .. 14,416 Destruction of rabbits .. .. •• 5,149 Eradication of noxious weeds .. .. 7,000 Rates to local authorities .. ■ • 1,404 Repairs and alterations to buildings on Crown land.. .. •• •• •• 1,138 Interest on purchase-money : Stewart Island 128 15,926 Balance carried down .. .. • • .. 438,493 £521,968 £521,968 ~ Interest on capital 490,758 Balance brought down .. •• ■■ •• 438 Thermal Springs Account 299 Mining District Land Occupation Account .. .. 812 1 Balance, 31st March, 1940 .. .. .. •• 51,752 £4 91 ,057 £401,057 THERMAL SPRINGS DISTRICT ACT, 1910, ACCOUNT. Revenue Account for the Year ended 31st March, 1940. Dr. £ r - Amount due to Rotorua Town .. .. ..1,241 Accrued rent .. .. .. •• ..1,303 Administration expenses .. .. .. • • 65 Balance carried down £1,306 £1,306 £ £ Balance forward from previous year .. .. 296 Balance carried forward .. .. .. •. 299 Balance brought down .. .. •• 3 £299 £299

B.—l [PT. IV], SUP. TO 1940.

CROWN LANDS ACCOUNT—continued. MINING DISTRICT LAND OCCUPATION ACCOUNT. Revenue Account fob the Year ended 31st March, 1940. Dr ■ £ Ct. Transfers to Territorial revenue .. .. ~ 371 Rents ' 7 ft<l Amount due to sundry local bodies .. .. '. 878 " " " " Rents written off .. .. .. 2 Balance carried down .. .. .. J 3 £1 ' 764 £1,764 £ „ Balance carried forward 812 Balance forward from previous year .. .. 799 Balance brought down .. .. .. jo £812 £812 ORAKEI BLOCK ACCOUNT. Trading and Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Or. Land on hand at cost, plus expenses of subdivision, Sales • Net' i, roading, &c„ as at Ist April, 1939 340,565 Value of land leased on permanent tenure during year '' 1 150 IX7 nf°T TV * d , dU r ng V" 2 Lllnd on hand at cost > P' us °f subdivision! Toad of land formerly leased on permanent tenure ing, &c., as at 31st March, 1940 .. 532 858 surrendered during year .. ~ .. \ joo " " ' Surveys and contingencies— .. £ Commission paid to land-agents .. .. 268 Building repairs.. .. .. .. 23 Legal expenses .. .. .. .. 5 Rates .. .. .. .. ~ 20 Valuation expenses .. .. .. 15 Insurance premiums .. .. ~ 2 — 333 Gross profit transferred to Profit and Loss Account .. 10 £348,010 £348,010 Administration expenses .. .. .. .. & 12 8 Gross profit .. £ . n Depreciation reserve: Buildings 78 Interest, deferred payments ' ." " " , Interest on purchase-money .. .. .. 4 157 Rent ' aoo Rebltfa2wed ital .! XPenditU . re " " " 14 ' 64 ? Balance = loss to CroWn 17,206 Writings-off in Suspense : Interest .. .. .. 328 ;U ' J ' 341 £19,341 Balance-sheet as at 31st March, 1940. Liabilities. Assets Sundry creditors for payments in advance— £ £ D P instalment principal .. .. 158 Land at cost, plus expenses of subdivision roading, &c. 332 861 JU ' m ' • • • • • • • • ■ • 1 o Leased land .. .. ~ 77 c 164 Buildings.. .. .. " o B q s Depreciation reserve : Buildings .. .. .. 825 Debtors for— ' " f " Writings-off in Suspense 166 Instalment of principal ... 289 Rent Adjustment Account .. .. .. .. 86 Interest " 701 Crown Lands Account .. .. .. .. 336,528 Rent .. .. " " 4, Land for Settlements Account 23,710 Sales of land (not yet payable) " !23,57!) 24,701 Outstanding rents, &c., in Suspense .. „ .. ' 106 Interest Adjustment Account .. . 378 £361,479 £361,479

B.—l [PT. IV], SUP. TO 1940.

CROWN LANDS ACCOUNT—continued. Balance-sheet as at 31st March, 1940. Liabilities. Assets. Capital*— £ Land— £ * Public Works Fund: Revenue-earning.. .. 5,911,458 Leased .. .. .. .. 8,576,810 £ Unleased .. .. .. 2,416,246 Consolidated Fund .. .. 9,337,410 Provisional State Forest .. .. 916,292 Transferred from Discharged Soldiers Areas subject to operations of Small Settlement Account .. .. 235,461 Farms (Relief of Unemployment) Act, 1932-33 .. .. • • 44,446 9,572,871 Areas subject to section 8, Land Laws Amendment Act, 1929 . . .. 44,007 Revenue-earning .. .. .. 6,386,593 Areas included in Land for Settlements Non-revenue-earning .. .. 3,186,278 Estates .. .. •• 211,940 9,572,871 — 12,209,741 ReserveAccountofassetstransferredfromDiscbarged Interest in land: Realization accounts (Discharged Soldiers Settlement Account .. .. •. 349,067 Soldiers Settlement Account) .. .. .. 25,329 Reserve Account: Netherton Tirohia Road .. 45 Undivided interests in land— Buildings Account: Equity in buildings and improve- Crown interests in consolidated schemes — £ ments due to outgoing lessees .. .. .. 1,493 Tokerau Native Land Court District 32,037 Unpaid purchase-money in respect of Native land Waiarild Native Land Court District 11,247 acquired (on account of rates, succession duty, &e., Waikato-Maniapoto Native Land payable by Natives) .. .. .. .. 476 Court District .. .. 26,055 Sundry creditors — £ Mohaka Consolidation Scheme .. 8,966 Rents, &c., paid in advance .. .. 4,577 Northern Waiapu Consolidation Royalties paid in advance .. .. 239 Scheme .. . . .. 3, 558 Interest paid in advance .. .. 369 Interests acquired for cash in sundry Departmental .. .. .. 45 Native blocks .. .. .. 84,704 Miscellaneous .. .. .. 1,269 166,567 6,499 Live and dead stock (Discharged Soldiers Settlement Credits on disposal of Discharged Soldiers Settlement Account) .. .. .. • • • • 227 properties .. .. .. .. .. 3,075 Proceeds of sale of Crown land, &e., paid to Land for Suspense Account: Credits under Deteriorated Lands Settlements Account under section 20, Land Act, Act, 1925 .. .. .. .. .. 352 1924 .. .. .. .. •• 3,121,265 Royalties not yet accrued .. .. .. 728 Buildings and improvements on Crown £ Rents and interest charged in advance .. .. 107,534 land (unsold) .. .. .. 19,002 Interest on capital invested in Orakei Block .. 253,389 Less depreciation reserve .. .. 1,330 Mining claims: Deposits by miners .. .. 41 17,672 Writings-off in Suspense ' .. .. .. 17,301 Balance of purchase price of improvements payable by Treasury Adjustment Account .. .. .. 453,640 incoming lessees, &c. — £ Capital .. .. .. .. 3,877 Instalments— Principal . . .. . ■ 189 Interest .. .. .. 11l 4,177 Advances for grass-seed, &c. .. .. .. 3,100 Orakei Block .. .. .. .. •. 336,528 Sundry debtors — £ Rents .. .. •• 137,598 Royalties .. .. .. 2,432 Interest on sales .. .. .. 16,747 Interest on advances .. .. 39 Instalment interest: Buildings, &c. 807 Rates on Waiapu Native Blocks .. 3,706 Small-farm scheme : Rents accrued 480 Departmental . . .. .. 235 Miscellaneous .. .. •• 1,459 163,503 Interest under section 13, Land Laws Amendment Act, 1926 .. .. .. .. .. 336,046 Postponements of rent and interest under— £ Land Act, 1924 .. .. .. 4,661 Mortgage Relief Acts .. .. 2,631 7,292 Interest on sales accrued but not duo .. .. 7,524 Losses in Suspense .. .. .. .. 17,301 Profit and Loss Account: Orakei Block .. .. 208,036 Revenue : Loss for year carried forward .. .. 51,752 Cash — Receiver of Land Revonue Deposit £ Account .. . . .. 26 Receiver-General's Deposit Account .. 42 Local Bodies' Deposit Account of Receivers of Land Revenue .. 1,832 Deposits: Miscellaneous .. .. 9 1,909 £16,677,969 £16,677,969 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV |. The following comments are appended : (1) Part of the expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,013 ss. Bd., which is now reflected in the Income and Expenditure Account of the Lands and Survey Department Account, should, in the opinion of the Audit Office, be included in the Revenue Account as shown as a charge .against rents ; (2) The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished, as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927 ; (3) In the opinion of the Audit Office the expenditure from Public Works Fund on Native development areas proclaimed subject to section 522, Native Land Act, 1931, which is included in the asset " Undivided interests in land " should be reflected in the accounts of the Native land-development schemes controlled by the Native Department; (4) The provisions of section 537, subsection 5 (a), of the Native Land Act, 1931, have not been complied with in respect of the asset " Sundry debtors for rates on Native blocks in Waiapu Consolidation Scheme, £3,705 12s, lid." —Cyril G. Collins, Controller and AuditorGeneral.

B. —1 [PT. IV], SUP. to 1940

EDUCATION DEPARTMENT. Income and Expenditure Account for the Yeas ended 31st March, 1940. Expenditure. Income. £ Balance from separate accounts — £ Income from primary education reserves .. .. 121,308 Primary education .. .. .. .. 3,056,273 Balance as per balance-sheet .. .. .. 4,822,338 Post-primary education .. .. 1,020,940 Higher education .. .. .. . . 194,480 Training of teachers .. .. .. .. 207,372 Native education .. .. .. .. 177,771 Physical training .. .. .. .. 4,202 Examinations .. .. .. .. 1,843 Country library service .. .. .. 5,497 Miscellaneous .. .. .. .. 49,656 Special schools and child welfare .. .. 225,612 £4,943,646 £4,9435646 Head Office Administration. Expenditure. £ Income. £ Salaries, sundry expenses, depreciation, &c. .. 50,980 Payment by Teachers' Superannuation Fund for clerical Interest on capital .. .. .. .. 98 work, postage, and printing and stationery .. 900 Education Gazette .. .. .. .. 1,519 Sale of publications, &c. .. .. .. .. 32 Education Gazette .. .. .. .. 236 Balance transferred to other accounts .. .. 51,429 £52,597 £52,597 Primary Education. Expenditure. £ Income. £ Head Office administration charges .. .. 18,513 Recovery from Fire Insurance Fund .. .. 8,792 Teachers'salaries .. .. .. .. 2,033,885 Amount due for work to be completed .. .. 13,380 Removal expenses .. .. .. .. 1,494 Rents of school buildings and residences .. .. 45, 585 Manual instruction .. .. .. .. 101,691 School Journal: Sales .. .. .. .. 82 School and class libraries .. .. .. 2,984 Miscellaneous— Maintenance of school buildings .. .. .. 192,526 Recoveries for education of foreign children .. 447 Rebuilding of schools destroyed by fire .. .. 10,505 Recoveries from Health Department: Progress-card Due for work to be completed .. .. .. 13,381 system .. .. .. .. .. 122 Rent of Offices : Wellington Education Board .. 552 Balance carried to General Income and Expenditure Rents of buildings for school purposes .. .. 5,365 Account .. .. .. .. .. 3,056,273 Cost of inspection of schools .. .. .. 36,448 Registration and grading of teachers .. .. 3,741 Conveyance of pupils and instructors .. .. 219,875 Education Boards— Grants for administration and general purposes .. 39,066 Grants for incidental expenses of schools .. 151/, 116 Correspondence School: Primary Department .. 17,348 School Journal .. .. .. .. .. 5,596 Grants to free kindergartens .. .. .. 6,496 Preparation of school text-books .. .. .. 1,674 Accidents to school children and teachers .. .. 571 Printing and stationery and postage .. .. 1,712 Grant towards cost of swimming-baths .. .. 200 Cost of reclaiming land : Auckland Point .. .. 3,304 Miscellaneous .. .. .. .. .. 118 Interest on capital .. .. .. .. 256,520 £3,124,681 £3,124,681 Post-primary Education. Expenditure. £ Income. £ Head Office administration charges .. .. 10,342 Tuition fees .. .. .. .. . , 9,421 Salaries of teachers and instructors .. .. 677,422 Endowment income applied to salaries, maintenance ol Grants to Boards for general purposes .. .. 113,470 buildings, and incidentals .. .. .. 41,605 Grant to Marlborough High School Board .. .. 400 Rent of school buildings and sites .. .. .. 612 Maintenance of school buildings .. .. .. 38,386 Correspondence School : Tuition fees .. .. 241 Alteration to buildings to diminish danger from earth- Unclaimed scholarship funds .. .. .. 15 quakes .. .. .. .. .. 149 Balance carried to General Income and Expenditure Rents of buildings for school purposes .. .. 903 Account .. .. .. .. 1,020,940 Rebuilding schools destroyed by fire .. .. 407 Grading and registration of teachers .. .. 763 Cost of inspection of schools .. .. .. 7,785 Conveyance of pupils and instructors .. .. 81, 626 Manual instruction .. .. .. •• 10,397 War bursaries .. .. .. .. .. 5,915 Correspondence School: Secondary Department .. 18,217 Purchase of typewriters for schools .. .. 350 Printing and stationery .. ... .. .. 230 School books supplied in necessitous cases .. .. 713 School and class libraries .. .. .. 984 Accidents to school-children .. .. •. 348 Vocational guidance .. .. .. .. 3,188 Miscellaneous .. .. .. .. •. 18 Interest on capital .. .. .. .. 100,821 £1,072,834 £1,072,834

2—B. 1 [PT. IV], Sup. TO 1940.

B. —1 [PT. IV], SUP. TO 1940.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Higher Education. Expenditure £ Income. £ Head Office administration charges .. .. 1,253 Balance carried to Genera] Income and Expenditure Grants to— Account .. .. .. 194,480 New Zealand University and University colleges for general purposes .. .. .. .. 108,776 Council of Adult Education .. .. .. 12,000 Scholarships and bursaries, &c. .. .. .. 35,081 Sundries .. .. .. .. .. 33 Interest on capital .. .. .. .. 37,337 £194,480 £194,480 Training of Teachers. Expenditure. £ Income. ' £ Head Office administration charges .. .. 1,181 Tuition fees .. .. .. .. .. 208 Training colleges: Salaries of staff and incidental Balance carried to General Income and Expenditure expenses .. .. .. .. .. 41,139 Account .. .. .. .. .. 207,372 Allowances to and University fees of students .. 155,463 Training of teachers (other than students of training colleges) .. .. .. .. .. 177 Accidents to students .. .. .. .. 60 Sundries .. .. .. .. .. 49 Interest on capital .. .. .. .. 9,511 £207,580 £207,580 Native Education. Expenditure. £ Income. £ Head Office administration charges .. .. 2,770 Recovery from Eire Insurance Fund .. .. 2,139 Native schools: Teachers' salaries, material, main- Rent of buildings and sites .. .. .. 6,119 tenance of buildings, &c. .. .. .. 146,869 Tauranga Endowment Reserve Revenue .. .. 344 Conveyance and board of pupils .. .. .. 14,907 Balance carried to General Income and Expenditure Cost of inspection of schools .. .. .. 2,911 Account .. .. .. .. .. 177,771 Scholarships .. .. .. .. .. 9,247 Sundries .. .. .. .. .. 281 Interest on capita] .. .. .. .. 9,388 £186,373 £186,373 Physical Education. Expenditure £ Income. £ Head Office administration charges .. .. 70 Balance carried to General Income and Expenditure Salaries of instructors, uniform allowance, travelling- Account .. .. .. . . .. 4,202 expenses, &c... .. .. .. .. 3,832 Sundries .. .. .. .. .. 108 Expenses re appointment of Superintendent •. 192 £4,202 £4,202 Examinations. Expenditure. £ Income. £ Head Office administration charges .. .. .. 1,952 Fees, &c. .. .. .. .. .. 3,765 Expenses of conducting examinations .. .. 3,201 Balance carried to General Income and Expenditure Fees to University of New Zealand for portion of School Account .. .. ~ .. 1,843 Certificate Examination conducted by that body .. 455 £5,608 £5,608

B.—l [Px. IV], Sup. to 1940.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account —continued. Country Library Service. Expenditure. £ Income. £ Salaries, travelling-expenses, depreciation, cfec. .. 6,493 Subscriptions, &o. .. .. .. . 1,276 Interest on capital .. .. .. .. 280 Balance carried to General Income and Expenditure Account .. .. .. .. .. 5,497 £6,773 £6,773 Miscellaneous. Expenditure. £ Income. £ Expenses of conferences of education authorities .. 79 Registration fees .. .. .. .. .. 3 Amount written off, being part of Premium on conversion: Sale of radios .. .. .. .. .. 2 Education Loans Account .. .. .. 503 Salaries of exchange teachers .. .. .. 16 Teachers' Superannuation Fund: Government subsidy Unclaimed subsidy .. .. .. .. 178 and contributions of teachers on active service .. 48,036 Balance carried to General Income and Expenditure Visual education .. .. .. .. .. 701 Account .. .. .. .. .. 49,656 Preparing and forwarding exhibits .. .. .. 129 Expenses re accommodation of children visiting exhibition 330 Grant to Timber Protection Research Committee .. 74 Sundries .. .. .. .. .. .. 3 £49,855 £49,855 Special Schools and Child Welfare Summary Account. Expenditure. £ Income. £ Balance brought forward from separate accounts .. 225,930 Stores Summary Account .. .. .. .. 318 Balance carried to General Income and Expenditure Account .. .. .. .. 225,612 £225,930 £225,930 Education of the Blind. Expenditure. £ Income. £ Head Office administration charges .. .. .. 90 Maintenance fees .. .. .. .. .. 374 Maintenance of State wards in New Zealand Institute for Balance carried to Special Schools and Child Welfare the Blind .. .. .. .. .. 497 Summary Account .. .. .. .. 6,888 Grant to New Zealand Institute for the Blind .. 5,088 Travelling-expenses of children .. .. .. 27 Interest on capital .. .. .. .. 1,560 £7,262 £7,262 Education of the Deaf. Expenditure. £ Income. £ Head Office administration charges .. .. .. 600 Maintenance fees .. .. .. .. .. 1,634 School for the Deaf: Salaries, maintenance, &c. .. 12,388 Deduction from salaries for Board and quarters of staff 559 Travelling-expenses and sundries .. .. .. 780 Bad Debts Reserve : Amount not required .. .. 150 Interest on capital .. .. .. .. 923 Balance carried to Special Schools and Child Welfare Summary Account .. .. .. .. 12,348 £14,691 £14,691 School for the Deaf: Bequests Account. Expenditure. £ Income. . £ Expenditure .. .. .. .. .. 63 Balance, Post-office Savings-bank Account, 31st March, Balance, 31st March, 1940 .. .. .. .. 60 1939 .. ~ ~ ~ ~ ~ 36 Income .. ~ .. .. .. .. 87 £123 £123

B.—l [PT. IV], Sup. TO 1940.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Special Schools. Expenditure. £ Income. £ Richmond School for Girls .. .. .. .. 7,473 Maintenance fees .. ... .. .. .. 786 Otekaike School for Boys .. .. .. .. 20,263 Balance carried to Special Schools and Child Welfare Head Office administration (non-institutional) .. 300 Summary Account .. .. .. .. 28,188 Bad Debts Reserve .. .. .. .. 30 Travelling-expenses .. .. .. .. 771 Postage .. .. .. .. .. .. 137 £28,974 £28,974 Expenditure. Richmond. Otekaike. Income. Richmond. Otekaike. £ £ £ £ Head Office administration charges .. 160 275 Deductions from salaries for board and Salaries, maintenance of main- quarters of staff .. .. .. 388 1,416 tenance of buildings, &c. .. .. 7,273 19,708 Sales of produce, &c. .. .. .. 29 45 Interest on capital .. .. .. 455 1,346 Balance carried to Special Schools Account 7,473 20,263 Sundries .. .. .. .. 2 6 Loss from Farm Account .. .. .. 389 £7,890 £21,724 £7,890 £21,724 Otekaike Farm Account. Expenditure. Income. Stock on hand, Ist April, 1939 —• £ £ Live-stock .. .. .. .. .. 418 Sales of Produce and Issues to Institution .. .. 2,189 Farm produoe .. .. .. .. .. 873 Stock on hand 31st March, 1940 —■ Purchase of live-stock, feed, seeds, and manures .. 659 Live Stock .. .. .. .. .. 477 Farm expenses, depreciation, &c. .. .. .. 1,384 Farm Produce .. .. .. .. .. 554 Balance carried down .. .. .. .. 114 £3,334 £3,334 £ £ Balance brought down .. .. .. .. 114 Balance (loss) carried to Otekaike Account .. .. 389 Head Office administration charges .. .. .. 45 Interest on capital .. .. .. .. 230 £389 £389 Child Welfare Summary Account. Expenditure. £ Income. £ Provision for bad debts .. .. .. .. 10,000 Maintenance fees .. .. .. .. .. 22,591 Balances from institutional accounts .. .. 201,097 Balance carried to Special Schools and Child Welfare Summary Account .. .. .. .. 188,506 £211,097 £211,097 Boys' Training Farm, Weraroa. Expenditure. £ Income. £ Head Office administration charges .. .. .. 250 Deduction from salaries for board and quarters of staff 725 Salaries, maintenance of inmates, maintenance of build- Rent of buildings and sundries .. .. .. 31 ings, &c. .. .. .. .. .. 15,143 Balance carried to Child Welfare General Account 17,739 Interest on capital .. .. .. .. 1,050 Loss from Farm Account .. .. .. .. 2,052 £18,495 £18,495 Boys' Training Farm, Weraroa (Farm Account). Expenditure. Income. Stock to Ist April, 1939— £ Stock, 31st March, 1940 — £ Live-stock .. .. .. .. .. 2,333 Live-stook .. .. .. .. .. 2,089 Farm produce .. .. .. .. .. 970 Farm produce .... .. .. .. 700 Purchase of live-stock, feed, seeds, and manures .. 922 Sales of produce and issues to institution .. .. 2,355 Farm expenses, depreciation, &c. .. .. .. 2,103 Balance carried down .. .. .. .. 1,184 £6,328 £6,328 £ £ Balance brought down .. .. .. .. 1,184 Balance (loss) carried to Weraroa General Account .. 2,052 Head Office administration charges .. .. .. 4.5 Weraroa Office charges .. .. .. .. 80 Interest on capital .. .. .. .. 743 £2,052 £2,052

B.—l [FT. IV], SUP. to 1940.

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

Boys' Homes.

Child Welfare (Non-institutional). . Income. £ Expenditure. £ Unclaimed earnings .. .. .. 82 Head Office administration charges .. .. 11,534 Rent of buildings : Napier Receiving Home .. !! 80 Salaries .. .. .. .. .. .. 22,588 Rent of buildings : Timaru .. .. .. 6 Maintenance of children boarded-out with foster-parents Recovery of legal expenses paid in previous year .. 36 and in private institutions .. .. .. 98,302 Adjustment in respect of refund of maintenance payments 110 Receiving Home, Wanganui (closed) : Repairs, deprecia- Balance carried to Child Welfare Summary Account .. 147,247 tion, and interest on capital ...... 112 Receiving Home, Napier (closed): Depreciation and interest on capital .. .. .. ~ 88 Receiving Home, Timaru (closed) : Salaries, repairs, depreciation, and interest on capital .. .. 443 Refund of inmates' earnings .. .. .. 88 Rent, office requisites, &c. .. .. .. 2,742 Removal of offices .. .. .. .. 098 Travelling-expenses .. .. .. .. 7 829 Transfer and removal expenses of staff .. .. 500 Postage, printing and stationery, telephones, depreciation; and sundries .. .. .. .. ~ 2,637 £147,561 £147,561 Stores Summary Account. Expenditure. £ Income. Balance (loss), Dunedin Store .. .. .. .. 9 Balance (profit)— £ Balance transferred to Special Schools and Child Welfare Auckland Store .. .. .. .. ~ 90 Summary Account .. .. .. .. 318 Central Store .. .. .. .. 153 Factory .. .. .. .. .. .. 84 £327 £327

EDUCATION DEPARTMENT— continued. Income and Expenditure Account— continued. Girls' Homes and Receiving Homes. Auckland. Hamilton. Miramar. Christchureli. Burwood. Dunedin. „ , nffi , Expenditure- £££££££ Head Ufiico administration . . .. 40 40 40 40 50 60 40 Salaries, maintenance of inmates, maintenance 2,408 1,106 2,074 1,358 1 868 7 119 ] 076 of buildings, &c. Interest on capital .. .. .. 137 70 156 67 110 751 126 2,585 1,216 2,270 1,465 2,028 7,930 1,242 Income and Balances. £££££££ Deduction from salaries for Board and quarters 124 75 179 110 143 446 30 of staff Board of inmates .. .. .. 55 .. \\ 257 77 8 81 Sales of produce, rents, &c. .. .. .. J09 63 Balance of Child Welfare Summary Account 2,406 1,141 1,971 1,098 1,808 7,413 1,131 2,585 1,216 2,270 1,465 2,028 7,930 1,242 Boys' Homes. hostel! 1 ' Auckland. Wellington. Christchurch. Dunedin. Expenditure. £££.££ Head Office administration .. .. .. .. .. 20 50 40 45 40 .Salaries, maintenance of inmates, maintenance of buildings, &c. .. 556 3,009 1,884 1,961 1 416 interest on capital .. .. .. .. .. .. 162 278 'l00 'l21 'l84 738 3,337 2,024 2,127 1,640 Income and Balances. £ £ £ £ £ Deduction from salaries for board and quarters of staff .. .. 12 130 151 110 100 Board of inmates .. .. .. .. .. .. 9 50 22 61 Sales of produce, rents, &e. .. . . .. .. ., .. _ _ ' % 70 Balance to Child Welfare Summary Account .. .. .. 726 3,198 1,815 1,995 1 409 738 3,337 2,024 2,127 1,640 Child Welfare (B on-institutional). Income. £ Expenditure. £ Unclaimed earnings .. 82 Head Office administration charges .. .. 11,534 Rent of buildings: Napier Receiving Home 80 Salaries .. .. .. .. .. ..22,588 Rent of buildings: Timaru .... 6 Maintenance of children boarded-out with foster-parents Recovery of legal expenses paid in previous year 36 and in private institutions .. .. .. 98,302 Adjustment in respect of refund of maintenance payments 110 Receiving Home, Wanganui (closed) : Repairs, deprecia- Balance carried to Child Welfare Summary Account 147 247 tion, and interest on capital ...... 112 Receiving Home, Napier (closed) : Depreciation and interest on capital .. .. .. .. 88 Receiving Home, Timaru (closed) : Salaries, repairs, depreciation, and interest on capital .. .. 443 Refund of inmates' earnings .. .. .. 88 Rent, office requisites, &e. .. .. .. 2,742 Removal of offices .. .. .. .. (jgg Travelling-expenses .. .. .. .. 7 ; 829 Transfer and removal exponses of staff .. .. '500 Postage, printing and stationery, telephones, depreciation, and sundries .. .. .. .. ,. 2,637 £147,561 £147,561 Stores Summary Account. Expenditure. £ | Income. Balance (loss), Dunodin Store .. .. . . .. 9 Balance (profit)— £ Balance transferred to Special Schools and Child Welfare Auckland Store .. .. .. .. 90 Summary Account .. .. .. .. 318 Central Store .. .. .. .'.' ,',' 153 Factory .. .. .. .. .. .. 84 £327

B.—l [PT. IV], SUP. TO 1940.

EDUCATION DEPARTMENT— continued. Trading Accounts for the Year ended 31st March, 1940.

Central Auckland I Dunedin j r,, I Central Auckland Dunedin Factory. i Store. Store. ! Store. ! - tactor 5 r - || Store. Store. Store. STORES AND FACTORY. Dr. £ £ £ £ Or. £ £ £ £ Stock, 1st April, 1939 .. .. -• 1,431 484 368 496 Issues .. .. .. .. .. 5,783 1,339 448 2,404 Purchases ■ 4,945 1,304 454 1,429 Sales, &c. .. .. .. .. •• •• •• 154 Wages ;; .. 919 Stock, 31st March, 1940 1,472 621 436 503 Balance to Profit and Loss Account . . .. 879 172 62 217 7,255 1,960 884 3,061 7,255 1,960 884 3,061 Profit and Loss Accounts. Dr £ £ £ £ Or. £ £ £ £ Head Office administration .. .. .. 50 5 5 12 Balance (gross profit from Trading Account) . ■ j 879 172 62 217 Salaries and sundry expenses .. .. .. 616 55 49 94 Balance (loss) to Stores Summary Account .. j .. .. 9 Interest on capital .. .. • • • • 60 22 17 27 Balance (profit) to Stores Summary Account .. 153 90 .. 84 j 879 172 71 217 | 879 172 71 217

B.—l [PT. IV], SUP. TO 1940.

EDUCATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1940. Liabilities. J Assets. Capital provided by Treasury, National Development Account— 31st March, 1940 £ £ Grants to Education Boards and Consolidated Fund .. .. 1,183,252 other Boards for sites, buildPublic Works Fund .. .. 9,813,177 ings, equipment, &c., for—• £ £ Primary education .. .. 6,652,815 10>996,429 Kindergartens .. .. 12,133 Capital provided by Unemployment Post-primary education .. 2,610,468 Board .. .. .. 23,298 Higher education .. .. 944,489 ——11,019,727 Training of teachers .. 247,296 Boys and girls at service: Wages in hands of Education of the blind .. 39,000 Department .. .. ... 34,826 10,506,201 Sundry creditors £ Departmental assets— General .. .. .. .. 46,180 Land .. .. .. 59,565 Government Departments .. .. 18,778 Buildings .. .. .. 378,143 64,958 Hydro-electric services .. 1,553 Amounts paid to Department in advance — Water-services .. .. 785 Gramophones and radio sets .. .. 656 Furniture, fittings, &c. .. 12,387 Education Gazette .. .. .. 28 Farm and other plant, impleTeachers' Certificate fees .. .. 18 ments, &c. .. . . 977 Correspondence School : Books, &c. .. 317 Motor buses, cars .. !! 36,272 1,019 Typewriters and office appliances 563 School for the Deaf, Sumner— Libraries .. 7 363 Capital Account—Bequests for Speoial Purposes .. 2,711 ' 497 gQg Income from bequests for special purposes .. 60 Stocks of materials on hand, Stores Suspense Account .. .. .. 186 31st March, 1940— Treasury Adjustment Account .. .. .. 4,846,393 School books and requisites .. 2>337 General stores .. .. 8,306 Farm produce .. .. 1,254 Live-stock .. .. .. 2,611 14,508 Stores Deficiency Account .. .. .. 186 Official stamps on hand, 31st March, 1940.. .. 73 Premium on conversion : Education Loans Account 1,508 Amount paid in advance .. .. .. 4 Sundry debtors— £ General .. .. .. ..90,200 Less reserve .. .. .. 14,432 75,768 Government Departments .. .. 14,089 89,857 Cash in hands of Public Trustee : Sumner bequests .. 2,711 Cash in hands of Post Office Savings-bank : Sumner bequests .. .. .. .. .. 60 Cash in hands of Post Office Savings-bank : Wages of boys and girls at service .. .. .. 35,594 Cash in hands of Post Office, 31st March, 1940 .. 232 Balance from Income and Expenditure Account .. 4,822,338 £15,969,880 £15,969,880 C. E. Beeby, Director of Education. A. E. McKinnon, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure, Trading and Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Controller and AuditorGeneral.

B. —1 [PT. IV], SUP. TO 1940.

DEPARTMENT OF HEALTH. General Revenue Account foe the Year ended 31st March, 1940. Income. £ Expenditure. £ Sera: Net profit on working .. .. • ■ 448 Bacteriological Laboratory service: Net cost .. 4,380 Contributions by local bodies towards inspection Hostel for dental trainees — £ services .. .. . • • • • • Mansions, Ghuznee Street .. . . 193 Registration and other fees _ Hobson Street 86 Dentists Registration Act .. .. 775 279 Private hospital license iees .. . • 001 Departmental institutions : Net cost as per Medical Practitioners Act—- £ Income and Expenditure Account— Pees in advance, Ist April, 1939 .. 420 St. Helens Maternity Hospital — Pees, &c., received .. .. 400 Auckland.. .. •• 13,831 Wellington 11.436 . )1 )M . 830 Ohristehurch • • 7,309 Less fees m advance, 31st March, Dunedin .. !! .. .. 294 1940 332 Invercargill .. •• •• 5,121 Queen Mary Hospital, Hanmer .. 21,393 Masseurs'registration and examination fees 170 Nurses' and midwives' registration and 59,384 examination fees .. .. . • 1, 986 Less net profit of institution as per • Plumbers' registration and examination fees 516 Income and Expenditure Account: Opticians Act: Registration and examining George V Hospital, Rotorua .. 91 nation fees .. .. • • ■ • 23J s 59,293 Cemeteries Act .. .. •• 26 Subsidies to Hospital Boards and separate institutions 1,094,710 Health Act: Bills of health fees .. 21 Grants in aid of medical and social relief— _ Poisons Act .. .. •• •• 188 K Royal New Zealand Society for the Health £ > of Women arid Children .. .. 26,747 Interest on public moneys .. Women's Division, New Zealand Farmers' Surplus on administration : Dangerous Drugs Act .. i / U n j on ~ .. . . .. 200 • Balance carried down (being excess of expenditure over Other grants in aid of medical and social income) .. •• •• •• ..1,609,835 relief .. •• •• •• 2,419 University of Otago and medical research 4,231 Relief of indigent persons, including hospital treatment for immigrants .. 9 Christmas bonus for outdoor-relief recipients 1,196 34,802 Sundry grants to hospital Boards and local authorities 3,388 Sundry small grants .. .. ■ • ■ • 396 School hygiene: Net cost .. • • • • 20,d10 Dental hygiene : Net cost (excluding dental hostels) 89,645 Maori hygiene : Net cost • • • • • • 31,148 Maternal welfare —Ante-natal clinics, &c. : Net cost 351 Cemeteries Act: Expenses .. •• •• 68 Dentists Act : Expenses .. •• •• 380 Health Act —Expenses : Net cost — £ Board of Health expenses .. • • 197 Infectious diseases: Expenses of preventive measures and in connection with outbreaks .. • • • • 1 >314 Pees for notification of infectious disease 160 Inspection of vessels (including medical fees and launch hire) .. •• 2,428 Quarantine expenses: Maintenance of stations .. 1 w • • • • Other Health Act expenses .. ■ • 71 6,031 Hospitals and Charitable Institutions Act: Private hospitals, licensing expenses of .. ... • • 594 Poisons Act : Expenses .. .• • . •• 29Social Hygiene Act: Maintenance of V.D. chmcs (including payment for treatment, &c.) .. • • 201 * Sale of Pood and Drugs Act: Net cost .. . • 932 Medical Practitioners Act: Expenses of Medical Board, &c .... • ■ • • 471 Masseurs Registration Act: Examination expenses, &c. 153 Nurses and Midwives Registration Act: Examination expenses .. • • • • • • • • ' Opticians Act: Examination expenses, &c. .. -sa Plumbers Registration Act: Examination expenses, &c. •• •• '• 646 Transfer and maintenance, New Zealand lepers at Makogai • • 3(>o General administration — *■ Salaries and temporary assistance .. 71,596 Travelling, transfer, and removal expenses 8.813 Office expenses: Rent, telephone, postage, and telegrams, printing and stationery, &c. 1(5,833 Maintenance of departmental motor-cars 3,532 Repairs to private car damaged in collision with departmental vehicles .... 119 Medical expenses of dental-clinic patients injured while receiving treatment .. 26 Brest Home, Otaki: Interest, &c., on land purchased • • • • • • ' Carried forward 99,926 1,357,328 Carried forward 1,631,057

B — 1 [PT. IV], Sup. TO 1940.

. DEPARTMENT OF HEALTH—continued. General Revenue Account foe the Year ended 31st March, 1940 —continued. Expenditure—continued. Income —'continued. £ £ 1 £ Brought forward .. .. 99,920 1,357.328 Brought forward .. .. .. 1,631,057 General Administration—continued. Scheme for supply of milk to schoolchildren .. .. .. .. 156,748 Expenses of delegates attending overseas conference .. . . .. 12 Structural alterations to rented premises 1,286 Contributions to National Provident Fund 7,023 Hospital fees of departmental officers .. 278 Administration expenses, King George V Memorial Fund .. . . .. 49 Expenses of Cancer Conference .. 77 Contribution to Office International d'Hygiene Publique .. .. 217 265,616 Depreciation on buildings, equipment, &c. (other than amounts charged against specific activities) .. 8,113 £1,631,057 £1,631,057 £ £ Balance brought down .. .. .. .. 1,609,835 Balance after charging interest on capital .. .. 1,621,372 Interest on capital at 4 per cent, per annum (other than amounts charged against specific activities) .. 11,537 £1,621,372 £1,621,372 * Does not include any portion of fines recovered in successful prosecutions taken under these Acts by the Department. SERA BRANCH. Trading and Profit and Loss Accounts for the Year ended 31st March, 1940. Trading Account. Dr. £ Gr. £ Stock on hand, Ist April, 1939 .. .. .. 1,946 Sales .. .. .. .. .. .. 6,569 Purchases .. .. .. .. .. 6,976 Stock on hand, 31st March, 1940 .. .. .. 3,461 Gross profit .. .. .. .. .. 1,108 £10,030 £10,030 Profit and Loss Account. Dr. £ Gr. £ Printing and stationery .. .. .. .. 10 Gross profit .. . . .. .. 1,108 Postages .. .. .. .. .. .. 50 Salaries .. .. .. .. .. .. 430 Rent .. .. .. .. .. .. 44 Telephones .. .. .. .. .. 18 Interest on capital .. .. .. .. .. 108 Net profit transferred to Income and Expenditure Account 448 £1,108 £1,108

3—B. 1 [PT. IV], SUP. TO 1940.

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF HEALTH—continued. DENTAL HOSTELS, WELLINGTON. Income and Expenditure Accounts for the Year ended 31st March, 1940.

KING GEORGE V HOSPITAL, ROTORUA. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income. £ £ Bad debts written off .. .. .. .. ~ 9 Miscellaneous income .. .. .. .. 100 Balance carried to main Income and Expenditure Account 91 £100 £100 QUEEN MARY HOSPITAL, HANMER. Farm Working- Account for the Year ended 31st March, 1940. Dr. Cr. Stock on hand, Ist April, 1939 —• £ £ Supplies to institution— £ £ Live .. .. .. .. .. 358 Milk .. .. .. .. .. 1,261 Other .. .. .. .. . . 13 Fruit .. .. .. .. .. 28 —— 371 Meat .. . . .. .. .. 9 Purchases — Vegetables .. .. .. .. 43 Seeds and manures .. .. .. 158 1, 341 Repairs and renewals .. .. .. 49 Sales — Fodder .. .. .. .. .. 262 Produce .. .. .. .. .. 18 469 Live-stock .. .. . . . . 20 Salaries and wages .. .. . . .. .. 798 Skins .. .. . . . . . . 2 01 her expenses .......... 86 — 40 Depreciation .. ~ . . . , . . 91 Services to the institution .. . . . . .. 38 Stock on hand, 31st March, 1940 - 1,815 Live .. .. .. .. .. 325 Balance carried down , . . . ~ 2 Other .. .. . . . , , . 73 398 £1,817 £1,817 £ £ Interest on capital .. .. .. .. .. 67 Balance brought down . . .. . . .. 2 Balance (loss) .. .. .. .. .. 65 £67 £67

ir.vnonrtitiiro Ghuznee Hobson T + , income Ghunzee Hobson T t , lixpendituie. 8treet _ gtreet lotal. income. street> lotal. £ £ £ £ £ £ Provisions .. .. 907 091 1,598 Board and lodging receipts .. 3,019 2,278 5,297 Salaries and wages .. .. 929 763 • 1,692 Balance carried down .. 133 .. 133 Domestic t. .. .. 434 411 845 Establishment .. .. . . 389 389 Miscellaneous expenditure .. 457 90 547 2,727 2,344 5,071 * Less establishment charge, .. 910 910 1938-39, capitalized 2,727 1,434 4,161 Depreciation— Buildings .. .. .. 123 123 Lease .. .. .. 220 .. 220 Equipment .. .. 85 111 196 Administration expenses .. 120 129 249 Balance carried down .. .. 481 481 3,152 2,278 ,5,430 3,152 2,278 5,430 £ £ £ £ £ £ Balance brought down .. 133 .. 133 Balance brought down .. .. 481 481 Interest on capital .. .. 60 567 627 Excess of expenditure over 193 86 279 income carried to main Income and Expenditure Account 193 567 700 193 567 760 * Adjustment of amount charged to maintenance (establishment) in accounts of 1938-39. Capitalized through Public Works Fund, 1939-40.

DEPARTMENT OF HEALTH— continued. QUEEN MARY HOSPITAL, HANMER— continued. Income and Expenditure Account for the Year ended 31st March, 1940, compared with Previous Year.

B.- 1 [PT. IV], SUP. TO 1940

_ 1939-40. 1938-39. Cost per occupied bed per annum .. .. .. .. £299 • 7 £296 • 1 Average number of occupied beds per diem .. .. 92-1 90-2 Number of patients treated .. _. .. .. 486 537

1938 " 39 ' Expenditure. j 1939-10. | 1938-39. Income. ] 1939-10. " — - £ £ £ : £ £ £ 3 ' 8 ™ Provisions 4,233 Fees receivable— /07 Surgery and dispensary .. .. .. 622 In-patients— Salaries and wages 14,830 6,161 Male 6,510 fins wTw h " t 4 ' 798 30 Less staff 15 JLstablisnment .. .. .. .. 2,971 g 495 95 Miscellaneous maintenance ......152 6131 ' 27,606 j| 12'154 Female .. .. .. 12,105 ~ •• Less staff 10 2,225 Buildings .. .. .. .. 2,947 12 095 1 (HI Equipment . 72 848 g ervice ' 720 l,oiy Other improvements .. .. .. 1,747 .. Army 215 4,766 19 595 o JZ rm workin g 65 355 Special nursing . '251 2,803 Admmjstration expenses 3,011 19 Examination of pensioners 15 501 Baa debts written off : 883 631 Out-patients j 601 883 Miscellaneous income .. .. .. . . 1,241 35 Board and lodging .. .. .. .. .. 42 2 Meals supplied .. .. .. .. . . 4 ! 12,904 Balance carried down .. .. .. .. 14,652 33 ' 962 1 36,331 33,962 36,331 £ £ £ £ Balance brought down .. .. .. .. | 14,652 18,526 Excess of expenditure over income carried to main Income 21,393 1,208 Grounds .. and Expenditure Account 4, 6o4 Interest on capital .. .. .. .. 5 043 1S ' 526 , 21,393 18,526 J 21,393

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF HEALTH— continued. ST. HELENS MATERNITY HOSPITALS. Income and Expenditure Accounts for the Year ended 31st March, 1940.

Auckland. Wellington. j Christchurch. Dunedin.* Invercargill. Total. : ■ - j - j : Expenditure. £ £ I £ £ £ £ Provisions .. .. .. .. •• •• 1,749 1,541 | 901 .. 687 4,8/8 Surgery and dispensary .. .. •• •• •• 386 305 -09 .. ,i'oin Salaries and wages .. .. .. •• •• 6,281 6,084 4,447 .. 3,0' 0/ 19, 9 Domestic .. 2,769 2,445 949 .. 651 6,814 Establishment .. •. •• •• •• -• •• 1,192 167 499 .. 64 Grounds . 41 164 24 .. 180 409 Miscellaneous maintenance .. .. .• •• •• •• 36 38 j -J •• -y Miscellaneous expenditure: Rents .. .. .. .. .. • • • • j • • • • 113 l^o tssr « » ! « ■» « i '■! Equipment .. • • • • • • • • • • • • j 12 3 3 .. o -o Other improvements .. .. .. •• •• •• .57 18 i • • •• » „ Bad debts written off .. .. .. .. •• •• 1,188 1,385 i 51o j 20 441 , 3,o49 Administration expenses .. .. .. . • • • • • 823 669 I 475. I • • 3o4 | 07 Maintenance of outdoor services .. .. .. .. .. 22 11 1 47 .. 17 | 97 15,384 j 13,154 8,321 143 5,979 42,981 -P I ' £ £ £ £ £ Balance brought down .. .. •• •• •• 12,334 10,808 it? 4 'o-r Interest on capital .. •. •• •• ■■ 1,497 628 650 151 io9 | 3,18o 13,831 11,436 7,309 294 5,121 37,991 Income. t Fees receivable — £ £ £ . £ £ £ In-patients 2,921 2,203 1,515 .. 1,108 7,747 Out-patients .... .. .. .. •. • • 62 14 61 j .. 7 144 Babies .. .. •• •• •• •• •• 1 •• •• 9 _q Miscellaneous ineome.. .. .. .. .. •• •• 66 129 84 .. \ tiz Balance carried down .. .. •• •• 12,334 10,808 6,659 143 ' j 34,S06 15,384 13,154 ; 8,321 143 5,979 | 42,981 £ £ ! P . £ £ £ . £ Excess of expenditure over income carried to main Income and Expenditure 13,831 11,436 j 7,309 294 5,121 37,991 Account I 13,831 i 11,436 | 7,309 294 5,121 37,991 i - I ================ Cost per occupied bed per annum .. .. .. .. .. £449-6 £506-8 £452-5 j .. , £417-2 Average number of occupied beds per day .. .. .. .. 27-7 23-2 15-6 .. 11-8 ** Number of patients treated .. .. •• •• •• •• 813 626 435 .. 332 2,_ * Institution closed on 22nd January, 1938. t Since the date of commencement of maternity benefits under Part II of the Social Security Act, 1938 —viz., 15th May, 1939 —fees recoverable from the Social Security Fund have been assessed on the basis of proportion of fees previously recovered —i.e., 66 § per cent, of fee payable.

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF HEALTH—continued. Balance-sheet as at 31st March, 1940. Liabilities. Assets. Capital Account— £ £ Land— £ £ Expenditure out of Public Works Fund to Institutions .. .. .. .. 34,171 Ist April, 1939 .. .. .. 463,044 Quarantine stations, &c. .. .. 9,623 Expenditure out of Public Works Fund for Dental hostels .. .. .. 8,095 year ended 31st March, 1940 .... 69,744 51,889 Buildings— 532,788 Institutions .. .. .. .. 165,238 Expenditure out of Consolidated Fund .. 49,860 Quarantine stations, &c. .. .. 95,775 582,648 Dental hostels .. .. .. 4,903 Creditors— 265,916 Departmental .. .. .. 7,800 Stores on hand— Sundry .. .. .. .. 165,457 Institutions .. .. .. .. 8,854 173,257 Sera, vaccine, and Laboratory .. .. 3,478 Institutional fees paid in advance .. .. .. 12 Head Office bulk store, &c. .. .. 17,267 Medical practitioners' fees paid in advance .. .. 332 Dental hostels .. .. .. 141 Institutional Fees Suspense Account .. .. 227 29 740 Promotion of Health Fund .. .. .. 626 Motor-cars, motor-cycles, and lorries— Writings-off, Suspense Account— Institutions .. .. .. .. 73 Institutions .. .. .. .. 296 Other .. .. .. .. 11,199 Other .. .. .. .. 462 11,272 Dental hostels .. .. .. 38 Live-stock and consumable farm stores at 796 institutions— Treasury Adjustment Account .. .. .. 1,527,361 Live-stock .. .. .. .. 325 Other .. .. .. .. 326 651 Horse .. .. .. .. .. .. 5 Furniture, fittings, and equipment— Dental hostels .. .. .. 2,597 Institutions .. .. .. .. 10,294 Other .. .. .. .. 27,936 40,827 Mechanical offioe appliances— Institutions .. .. .. .. 41 Other .. .. .. .. 713 — 754 Libraries (other than institutional) .. ~ 685 Push-bicycles—■ Institutions .. .. .. .. 28 Other .. .. .. .. 27 — 55 Plant and machinery at institutions .. .. 138 Other improvements— Institutions .. .. .. .. 18,350 Quarantine stations .. .. .. 818 19,168 Debtors— Sundry .. .. .. .. 71,024 Departmental .. .. .. 8,088 79,112 Lease : Dental Hostel, Wellington .. .. 275 Assets in Suspense—• Institutions .. .. .. .. 296 Other .. .. .. .. 462 Dental Hostels .. .. .. 38 — 796 National Development Expenditure Account .. 161,274 Cash in Post-office or in transit .. .. .. 704 Cash on deposit: Treasury .. . . .. 626 General Revenue Account: Excess of expenditure over income .. .. .. .. .. 1,621,372 £2,285,259 £2,285,259 A. V. Keisenberg, Secretary. L. R. Morriss, Accountant. I hereby certify that the Income and Expenditure Accounts, General Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Ft. IV]. —Cyril G. Collins, Controller and AuditorGeneral.

B.—l [PT. IV], SUP. TO 1940.

HOWARD ESTATE ACT, 1919: ESTATE OF JOSIAH HOWARD. Eabm Working Account for the Period 6th January, 1939, to 30th June, 1940. Dr. £ Cr. £ Stock on hand, 6th January, 1939 .. .. .. 15,262 Sales of stock, wool, &c. .. .. .. .. 8,790 Wages .. .. .. .. .. .. 2,725 Consumed on farm — Purchases of stock .. .. .. .. .. 340 Produce .. .. .. .. .. 1,470 Seeds and manure . . .. . . .. .. 335 Live-stock .. .. .. .. .. 303 Gross profit, transferred to Profit and Loss Account .. 4,470 Stock on hand, 30th Juno, 1940 .. .. .. 12,569 £23,132 £23,132 Farm Profit and Loss Account for the Period 6th January, 1939, to 30th June, 1940. Dr. £ Cr. £ Maintenance and general expenses .. .. .. 6,470 Gross profit from Working Account .. .. .. 4,470 Sundry revenue .. .. .. .. .. 99 Net loss .. .. .. .. .. .. 1,901 £6,470 £6,470 General Estate Income Account for the Period 6th January, 1939, to 30th June, 1940. Dr. £ Cr. £ Advisory Board expenses .. .. .. .. 43 Dividends and interest .. . . .. . . 217 Massey College fees .. .. .. .. 266 Reserves adjusted . . .. . . 1,373 Farm Profit and Loss Account .. .. .. 1,901 Balance, transferred to Estate Account .. 620 £2,210 £2,210 -i — Balance-sheet as at 30tii June, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 84,374 Land and buildings .. .. ... . 63,350 Reserves for unrealized profits* — Farm implements and machinery .. . . 984 Wool and produce .. .. .. .. 917 Furniture .. .. .. . . .. 196 Live-stock .. .. .. .. . . 914 Live-stock — £ Sundry creditors .. .. .. .. 78 Sheep .. .. .. 7,440 Cattle .. .. .. .. .. 3,828 Horses .. .. .. .. .. 384 11,652 Sharest .. .. .. . . . . .. 175 Produce, manure, &c. .. . . ~ .. 839 Wool, hides, and skins . . . . .. 138 Sundry debtors .. . . .. . . . . 202 Cash .. .. .. .. .. .. 6,794 Expenditure capitalized : Smedley Boys' Training-farm .. 1,953 £86,283 £86,283 * Reserve created to ensure that value of unrealized produce Is not made available for payment of income. t Contingent liability on shares. Uncalled capital, £50. A. R. F. Mackay, Accountant to tlio Treasury. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position, as disclosed thereby. — Cyril G. Collins, Controller and Auditor-General.

B.—l [FT. IV], SUP. TO 1940

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLICITY. Income and Expenditure Account for the Year ended 31st March 1940. Expenditure. Income. Net loss after charging interest and portion of Head Office Net profit after charging interest and portions of Head administration expenses— £ Office administration expenses— £ Industries and Commerce Branch . . .. .. 141,961 Rotorua electric.. .. .. .. .. 7,132 Te Aroha .. .. .. .. .. 3,621 Miscellaneous receipts .. .. .. .. 573 Rotorua Baths .. .. .. .. .. 14,172 Balance, net loss .. .. .. .. .. 243,544 Rotorua Sanatorium .. .. . . . . 1,886 Rotorua Gardens .. .. .. .. 6,147 Rotorua water and drainage .. .. .. 2,486 Rotorua reserves .. .. .. .. 1,742 Rotorua wharves and beacons .. .. . . 217 Waimangu Round Trip .. .. .. .. 344 Hotel Waitomo and Caves .. .. .. 2,864 Chateau Tongariro .. .. .. .. 3,444 Lake House, Waikaremoana . . .. . . 2,525 Morere Hot Springs .. . . .. . . 453 Hermitage Hotel (leased).. .. .. .. 1,093 Te Anau Hotel .. .. . . . . . . 1,833 Queenstown .. .. .. .. .. 1,184 Milford Hotel and Track, Cascade Creek Camp, and Te Anau Steamer .. .. .. .. 7,641 Miscellaneous reserves . . .. . . . . 500 Sydney and Melbourne Offices .. .. .. 8,571 Toronto Office .. .. . . .. .. 3,478 London Office .. .. . . .. . . 640 Brussels Office .. .. .. .. .. 2,175 Los Angeles Office .. .. .. .. 2,290 Publicity Branch .. .. . . .. 29,445 Passenger Booking Branch . . . . . . 7,225 Expenses of minor overseas agencies . . . . 189 Subsidies to inland mail services .. .. .. 1,071 Miscellaneous expenditure not apportioned .. . . 883 Interest on National Development Account. . 1,169 £251,249 £251,249 PASSENGER BOOKING ACCOUNT. Working Account for the Year ended 31st March, 1940. Dr. £ Or. £ Net loss — Commission on Government tour orders .. .. 431 Auckland . . .. .. 1,250 Miscellaneous receipts .. .. .. 1,682 Rotorua .. .. .. .. .. .. 384 Net loss to Income and Expenditure Account .. .. 7,225 Wellington .. .. .. ~ .. 949 Christchurch .. .. .. .. .. 833 Dunedin .. .. .. .. .. .. 59 Invercargill .. . . .. 885 Overseas commission on tours.. .. .. .. 1,731 Misappropriation of public moneys .. .. .. 220 Miscellaneous expenses . . . . . . .. 712 Head Office expenses .. .. .. 2,293 Interest on capital .. . . .. .. .. 18 Depreciation .. .. .. .. .. 1 Writings-off .. .. .. . . .. 3 £9,338 £9,338 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Salaries .. .. .. .. .. . . 23,638 Gas Regulations Account .. .. . . . . 285 Advertising, purchase of books, freight, &c. .. .. 1,053 Pharmacy Industrial Plan Account .. .. .. 2,462 Rent .. .. .. .. .. .. 2,956 Recoveries: Glasgow Exhibition expenditure .. 1,027 Postages .. .. .. .. .. .. 1,059 Petrol license fees .. .. .. .. .. 9,439 Office cleaning, fuel, light .. .. .. .. 135 Fish industry license fees .. .. .. .. 2,256 Printing and stationery, office fittings and requisites. . . 764 Miscellaneous receipts .. .. .. .. 92 Travelling expenses and allowances .. .. .. 1,278 Balance carried down .. .. .. .. 140,854 Telephones .. .. .. .. .. 1,693 Rail passes to H.M. Trade Commissioners .. , . 116 Expenses of minor agencies overseas.. . . .. 47 Grant: Imperial Economic Committee .. .. 1,760 Bureau of Industry : Expenses .. .. .. 323 Flax industry: Expenses .. .. .. .. 6,589 Petrol industry, Expenses in connection with .. . 543 New York Exhibition .. .. .. .. 8,583 San Francisco Exhibition .. .. .. 1,224 New Zealand Centennial Exhibition Account .. 75,972 New Zealand - Vancouver mail subsidy .. . 15,000 Advertising New-Zealand-made goods 2,298 Price Investigation Tribunal expenses .. .. 3,838 Sugar-beet industry expenses . . . . 602 Blue-cod industry: Subsidy .. . 1,274 Manufacturers' Directory .. .. . 599 New Zealand Standards Institute Account . , 4,031 Miscellaneous expenditure .. .. . . 742 Depreciation .. .. .. .. .. 185 Writings-off .. . . 113 £156,415 £156,415 £ £ Balanee brought down .. .. .. .. 140,854 Net loss to Income and Expenditure Account.. .. 141,961 Head Office expenses .. .. .. .. 964 Interest on capital .. .. .. .. 143 £141,961 £141,961

B.—l [PT. TV], SUP. TO 1940.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLICITY— continued. Working Accounts for the Year ended 31st March, 1940.

TeAroha Kotoiuo, I Rotorua Rotorua Blertri? Wateffld i Morere. 1 Q t Total. re Alona. Baths Sanat ormm. Gardens. | 8ystem j Draina g e . j Reserves. I | Trip j | town. (leased) . | Dr. £ £ £ £ £ „ £ £ £ £ (1 £ £ £ * Stores as at 1st April, 1939 .. •• •• •• 48 •• 288- 12 -» .. .. • • • • •• •• Salaries and wages 2,920 10,966 3,132 4,720 4,714 943 745 2 999 305 981 .. 30,427 thanes, & c. .. .. » J71 £ Jg £ « „ « 129 89 .. W Ekc^™gy S and water expenses.'.' " " " > Iflt 193 366 12,594 808 "*9 !. •• '40 "s 1! lfi^S Administration expenses .. .. .. .. •• 590 1,112 723 827 'i®,}. " " " 'qi>r Conversion (110-230 volts) .. .. • • • • • • • • • • • • .. .. • • • • • • • • • • - Buildings, renovations .. .. .. • • • • • • 58(5 .. .. • • • • • • • • • • • • • • Services rendered by Eotorua Baths .. .. .. •• 1, 628 .. .. .. .. •• •• •• Depreciation 350 3,819 367 282 1,683 1,983 135 127 160 192 55 741 9,894 Writings-oil •• •• 30 370 160 24 31 34 .. 10 11 4 ' 674 Subtotal .. -• 4,207 20,916 9,760 6,779 23,899 4,751 1,168 156 1,762 695 1,160 741 75,994 Head Office expenses " " .. 218 425 518 440 582 379 105 .. 106 85 91 .. 2,949 fnterest on capLl !! !! .. .. .. 527 3,847 301 785 2,815 2,847 1,036 77 231 159 1,478 14,1.6 4,952 25,188 10,579 8,004 27,296 7,977 2,309 229 1,945 1,011 1,410 2,219 93,119 n. r £ £ £ £ £ £ £ £ £ £ £ £ £ Receipts •• •• 1.073 9,028 8,261 1,547 34,215 5,398 4 12 1,414 544 200 .. 61,696 Services rendered to sanatorium .. .. .. •• •• 1,628 .. ... ■■ •• •• •• -• -• •• •• > Miscellaneous receipts 9 20 20 22 108 75 .. 18 .. .. .. g 272 Interest on advances .. .. .. •• •• •• •• •• *• •• •• • ** "" *" ' l; - A 9 A07 Rents receivable 213 340 71 252 81 18 442 .. 120 14 26 450 2,027 Stores as at 31st March, 1940 .. . ■ .. • • 36 .. 341 36 -4 .. .. .. . • -j Sll h total 1,331 11,016 8,693 1,857 34,428 5,491 567 12 1,601 558 226 1,126 66,906 OUU-lUlcU .. .. .. .. 7,132 Less excess income over expenditure .. .. .. •• •• •• •• ' ° _ •• . . _ 0 , 1Q . i AOQ qq oak aii j-4. • q coi 14. 179 1 SSfi 6 147 2,486 1,742 217 344 4o3 1,184 l,09o oo,o45 Add excess expenditure over income .. .. .. o,bzi i,»»o o,±*/ .. , ' . 4,952 25,188 10,579 8,004 27,296 7,977 2,309 229 1,945 1,011 1,410 93,119

B.—l [PT. IV], SUP. TO 1940

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST AND PUBLICITY— continued. Working Accounts for the Year ended 31st March, 1940—continued.

4—B. 1 [PT. IV], SUP. to 1940

Milford Hotel and Waitomo chateau Lake House. Te Anau Mis- Sydney Hotel and T ',^ u Waikare- Hotel, Anau cellaneous „ ,? nd T 52 nt0 Los Angeles Brussels London Infelicity Tnto1 Caves. -longariro. moana TeAn^ n Steamer, Eeser^ s Melbourne Office. Office. Office. Office. Branch! TotaL and ' Omce. Cascade Creek. Stores as at 1st April, 1939 f i8 3,146 476 428 1,236 £ . £ £ , L, 7 f 70 Salaries aad wages 5,404 11,675 2,394 1,573 3,554 222 4,348 2,108 1,395 1,618 553 l',536 36^380 Electric light and water .. .. .. .. 1,006 555 -.600 338 339 109 .. .. 3,386 Stores purchased 3 ; 635 13 g 83 3243 2,915 3,680 !! " " " " " traVelIm 8; ex P ens e s ' &c - •• ;; .. 739 3,188 860 611 1,695 170 1,761 945 508 422 « !! lK Building renovations, &e. .. .. .. .. 218 350 " " 4,453 5,592 Folders, books, and posters .. .. . " * *' '" '' ' * ' -. : .. .. 568 Miscellaneous publicity and general expenses .. '' '' '' ' ' ' ' '' ® 5,756 Photographs, films, and displays .. .. " " " " " " " " 2,34o 2,345 Depreciation .. " 1,784 2,688 847 538 2,133 205 120 ' 6 6 31 'l 9 I " 'f',™ }o'oi3 Wntmgs-oS 199 1>06 8 222 78 200 .. 19 .. 1 . '192 ,$g Wo ri " ' * ' ' '' 13,555 36,008 8,843 6,267 12,605 597 8,848 3,457 2,274 2 168 ' 640 32 723 127 985 Head Office expenses 418 596 265 237 454 102 , I?* ,'*07 Interest on capital 2,012 2,855 818 822 1,391 270 44 21 16 "7 " 969 9,225 15,985 39,459 9,926 7,326 14,450 969 8,892 3,478 2,290 2,175 640 35,307 140,897 Board and accommodation 6,295 26,796 4,540 2.636 3.740 1 1 & & £ £ ,, L 7 Cave fees .. .. .. .. _ 5 g2 5 '* " * * " "* 9 Sale of tobacco, aerated waters, &c. .. .. .. '425 3,020 591 2,092 228 " " " " " " " r'qsa Hire of equipment j 128 2,369 .. 82 " " " " " " ok™ Miscellaneous 210 1,448 1,267 44 324 " 321 " " " 1 i Q7 Steamer, launches, and boat fares .... =wiQ i aq- "" *" ** 3,/97 7,411 Bents receivable " j " 50 ' 78 j 4 , X ' 08 ° •• 1,633 Stores at 31st March, 1940 388 2,304 455 576 1,3-50 .. " !! " 2,065 7 138 Sub-total .. .. .. .. .. | 13,121 36,015 7,401 5,493 6,809 469 321 .. .. i 7 = 4 n, Add excess expenditure over income i 2,864 3,444 2,525 1.833 7,641 500 8,571 3,478 2,290 2,175 640 29 445 65 406 ! j 15,985 39,459 9,926 j 7,326 14,450 969 j 8,892 3,478 2,290 2,175 640 35,307 140,897

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OP INDUSTRIES AND COMMERCE, TOURIST AND PUBLlClTY—continued. Balance-sheet as at 31st March, 1940. Liabilities. Assets. £ Capital— £ £ Land .. .. .. ... .. .. 197,065 Public Works Pund .. .. .. 746,202 Buildings .. .. .. .. .. 276,226 Consolidated Pund .. .. .. 33,226 Stores .. .. .. .. .. .. 16,888 Unemployment Pund .. .. .. 331 Motor-vehicles .. .. .. .. .. 2,107 779,759 Live-stock .. .. . . .. .. 676 Creditors— Purniture and fittings .. .. .. .. 29,748 Departmental .. .. .. 7,707 Debtors — £ Sundry .. .. .. .. 17,300 Departmental .. .. .. 10,876 25,007 Sundry .. .. .. .. 13,530 Passenger booking— 24,406 Ticket Sales Account .. .. .. 35,254 Water and drainage systems .. .. .. 80,527 Deposits on Tours Account .. .. 2,805 Rotorua electric system: Land, transmission-line, 38,059 buildings, &c. .. .. .. .. 71,729 Reserve for doubtful debts .. .. .. 633 Plant and machinery .. .. .. 7,708 Writing-off Reserve .. .. .. .. 4,979 Wharves and slipways .. .. .. ~ 3,689 Deposit Account, Rotorua .. .. .. 678 Electric systems at hotels .. 27,724 Treasury Adjustment Account .. .. .. 255,241 Steamer, launches, and boats .. .. .. 4,927 Bridges .. .. .. .. .. 3,010 Garden implements .. .. .. .. 400 National Development Account .. .. .. 31,841 Linen, crockery, cutlery, silverware, &.c. .. .. 18,522 Telephone-lines .. .. . . .. . . 944 Gas-testing equipment .. . . .. . . 220 Refrigeration plant (London) : Half-share .. 31 Exhibition material .. .. .. .. 11,832 Photographic apparatus .. .. .. .. 9,174 Assets in Suspense .. .. .. .. 4,979 Payments in Advance Account .. .. . . 300 Cash in hands of receivers .. .. , 929 Advance: Rotorua Golf Club .. .. 2,334 Cash on deposit: Rotorua Office .. .. 78 Cash on deposit at bank .. .. .. .. 6,972 Cash in General Post Office .. .. .. 704 Receiver-General's Deposit Account .. .. 20,600 Remittances in transit, and outstanding balances at tourist bureaux .. .. .. .. 4,514 Passenger Booking Suspense Account .. .. 8 Income and Expenditure Account: Excess of expenditure over incomc .. .. .. 243,544 £1,104,356 £1,104,356 L. J. Schmitt, General Manager. J. Houston, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealng with departmental accounts generally as appearing at commencement of parliamentary return B-l [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General.

B.—1 [Fr. IV], Sup. to 1940.

DEPARTMENT OF INTERNAL AFFAIRS. HEAD OFFICE (INCLUDING MINISTERS' SECRETARIES, MESSENGERS AND CLEANERS, MISCELLANEOUS SERVICES, AND PAYMENTS UNDER SPECIAL ACTS). Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income,. Departmental Administbative Charges . Net credits on account of vote expenditure £ £ £ £ Auctioneers' license fees, commission on . . 216 Salaries . .45 680 Deer herds: Sale of skins, &c. .. .. 14,628 Cinematograph films: Censorship and other ' ' Dogs, prevention of hydatids in .. .. 56 expenses .. .. .. 975 New Zealand Centennial publications, sale of 3,256 Commissions of inquiry .. .. .. 2,594 New Zealand Gazette, sale of .. .. 2,090 Deer herds, reduction of .. .. .. 29,275 Regulations, sale of .. .. .. 1,927 Dogs, prevention of hydatids in . ■ .. 2,058 —' > Entertaining visitors to New Zealand .. 7,387 Miscellaneous revenue Freight and cartage .. . . .. 819 Naturalization and other fees under British Fresh-water fisheries and game !. !! 6,106 Nationality and Status of Aliens (in New Fuel, light, power, and water . .. 900 Zealand) Act, 1928 .. .. .. 638 Losses on sale and writing off of assets .. 32 I ( ees lor confirmation ol by-laws under ByMaintenance of buildings and equipment .. 658 laws Act. 1910 .. .. . . 3 Office cleaning . • ■ • .. 256 Cinematograph films: Censorship and other Opossums 116 fees.. .. .. .. .. 3,206 Overtime and meal allowance . . .. 298 Fresh-water fisheries and game : License and Patriotic Purposes Emergency Regulations, other fees .. .. .. .. 7 > 232 ' administration of .. .. 776 Interest on loan.. .. .. .. 44 Physical welfare and recreation .. .. 2,763 Land-agents license fees .. .. .. 5,646 Postage and telegrams .. .. .. 1,188 Opossum revenue .. .. .. 3,666 Printing and stationery .. .. .. 1,437 Passport fees .. .. .. .. 2,076 Publications .. .. .. 454 Public Safety Conservation Act, 1932: l<ees Rent of offices . . . . . ' 1,256 for change of name 30 Sundries.. .. .. .. .. 61 . . oto Telephone services .. . . . . 487 Recoveries on account ol expenditure in previous years 378 Totalizators, inspection of 842 Balance carried down .. .. .. .. 482,340 Town-planning expenses .. .. .. 1,505 Transfer expenses of officers .. .. 94 Travelling allowances and expenses .. .. 724 Turnbull Library expenses . . .. .. 585 Uniforms . . .. . . .. 63 War graves, upkeep of .. .. .. 3,314 Depreciation: Buildings .. .. .. 2,507 115,210 General Government Administrative Charges. Salaries of Ministers' Secretaries, messengers and cleaners, clerks and typistes in other £ Departments and Ministers'offices .. 122,637 Compassionate grants to widows of deceased officers .. .. .. .. 45 Fuel, light, power, and water .. .. 10,297 Maintenance of buildings, motors, and equipment . . ... . . .. 208 Ministerial telegraphic memoranda .. .. 6,800 New Zealand Gazette .. .. .. 6,462 Office cleaning .. • • • • .. 2,569 Printing and stationery for Ministers' offices .. 1,008 Publications for Ministers .. .. .. 494 Regulations Act, 1936 .. .. .. 1,375 Rent pf offices ........ 3,220 Sundries .. .. .. .. .. 36 Telephone services .. .. .. 1,429 Transfer expenses of messengers .. .. 53 Travelling allowances and expenses of Ministers 5,907 Travelling allowances and expenses of Private Secretaries .. .. .. .. 3,040 Travelling allowances and expenses of Ministerial staff .. .. .. .. .. 256 Travelling allowances and expenses of co-opted Members of Parliament .. . . .. 143 Travelling allowances and expenses of messengers 345 Uniforms .. .. .. .. 768 167,092 Special Acts. Honoraria of Governor-General and Ministers of the Crown .. •. .. .. 22,899 Appropriation Aet, 1926, section 15 .. .. 4,330 27,229 Other Charges. Cost-of-living bonus to annuitants .. .. 350 Death of Right Hon. M. J. Savage : Funeral expenses .. .. .. .. 347 Flood damage, relief of .. .. .. 229 Grants .. .. .. .. .. 11,793 Imperial War Conference, London, 1939 .. 2,397 Carried forward .. .. 15,116 309,531 Carried forward .. .. ... .. 527,432

B.—l [Pt. iV], Sup. to 1940.

DEPARTMENT OF INTERNAL AFFAlRS—continued. Income and Expenditure Account for the Year ended' 31st March, 1940 —continued. Expenditure—continued. £ £ Income—eontinuod. £ Brought forward .. .. .. 15,116 309,331 Brought forward .. .. .. .. 527,432 Other Charges—continued. New Zealand Centennial celebrations — Biographical, &c., surveys .. .. 8,159 General expenses . . .. .. 2,942 Grant to New Zealand Numismatic Society.. 100 Grants to National organizations .. .. 1,482 Literary, &c., competitions .. .. 553 Maori celebrations and memorials .. .. 12,656 Music and Drama Festivals .. .. 30 National celebrations .. .. .. 6,070 Subsidies to Centennial Controlling Committees 32,638 Parliaments of Empire: Grant towards cost of Journal (London) .. .. .. 200 Payment to External Aifairs Department: Cost of free passage on " Maui Pomare " .. 49 Public Service Superannuation Fund— Contribution to ' .. .. 86,000 Part-cost of actuarial examination.. .. 538 Subsidies to Boy Scouts' Association .. 750 Subsidies to Fire Boards .. .. .. 4,264 Sundries .. .. .. .. 121 Superannuation funds— Increased allowances to widows and children 13,597 Contributions under Statutes Amendment Act, 1936 .. .. .. .. 743 Reimbursement of loss of interest .. .. 28,408 Visit of Dr. R. M. Campbell to New Zealand 508 Visit of Minister of Finance to England, 1939 2,624 Visit of Mr. J. Hodgens, M.P., and an officer of the Public Works Department to Australia, 1939 .. .. .. .. .. 373 217,901 £527,432 £527,432 £ Balance brought down .. .. . . .. 482,340 £ Interest on capital .. .. .. .. 1,934 Excess of expenditure over income .. .. .. 484,274 £484,274 £484,274 HIGH COMMISSIONER'S OFFICE. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. Salaries .. .. .. .. ... .. 32,447 Sundry revenue— £ Advertising, &c. .. .. .. .. .. 173 Recoveries of salaries .. .. .. .. 6,453 Air-raid precautions .. .. .. .. 658 Rent of offices .. .. .. 3,200 Fuel, light, power, and water .. .. .. 886 Shipping charges.. .. .. .. .. 182 House allowance : High Commissioner .. .. 833 Recoveries on account of expenditure in previous years 19 Motors, maintenance of .. .. .. .. 177 Balance carried down .. .. .. .. 37,605 National Insurance Act, 1911 .. . .. 45 Office cleaning .. .. .. .. . . 152 Office requisites .. .. .. ■ . 74 Official entertainments .. .. • . .. 186 Overtime and meal allowance .. . . .. 252 Postage and telegrams .. .. . • • 1,508 Printing and stationery .. .. .. .. 771 Rent, rates, and taxes .. .. .. .. 7,978 Repairs to offices .. •. . . . • . • 311 Travelling allowances and expenses . . .. . . 308 Sundries .. .. .. •. • • • 34 Depreciation .. .. .. . • . • 666 £47,459 £47,459 £ £ Balance brought down .. .. .. .. 37,605 Balance .. .. .. ~ .. .. 38,524 Interest on capital .. .. .. .. .. 919 £38,524 £38,524

ii.—l [Pt. IV], Sup. to 1940.

DEPARTMENT OF INTERNAL AFFAlRS—continued. EXPLOSIVES BRANCH. Income and Expenditure Account fob the Year ended 31st March, 1940. n . Income. £ . Expenditure. £ Explosive license fees .. .. .. ~7 070 Salaries .. .. .. .. .. ~ 4,288 Storage of powder .. .. .. . \ '791 1< uel, light, power, and water .. .. .. 82 Magazine revenue .. .. .. 1 '(>29 Magazine expenses .. 1,663 Rents receivable .. .. \ (] ~ Overtime and meal allowances ...... 93 .... Postage .. .. .. .. . , ~ 205 Printing and stationery .. .. . . ~ 81 Re nt .. .. .. .. . . .. 320 Travelling allowances and expenses .. . . .. 983 Sundries .. .. .. .. . . ~ 64 Depreciation .. .. .. ~ .. 530 Balance carried down .. .. .. .. 2 194 * 10 ' 505 £ 7~ Interest on capital .. .. .. .. .. 312 Balance carried down . 2 104 Excess of income over expenditure .. .. .. 1,882 " £2 ' 194 £2,194 Combined Balance-sheet as at 31st March, 1940. Liabilities. 4 „ Capital at 31st March, 1940— £ £ Land . ' Public Works Fund .. .. .. 8,178 Buildings .. ! w ill Consolidated Fund .. .. ..74,682 Bridges .. .. " " 95 Wharves and beacons .. .. .. .. 1 422 VT , „ 82,860 Plant and machinery .. . 'OK7 Value of gift assets .. .. ..51,858 ( Launches and boats .. .. " " gg? „ 134,718 Mechanical appliances .. 11 u Creditors- Tools and utensils " " ' tqo Departmental 2,923 Furniture and fittings .. " " 6 Sundry 17,550 Motor-vehicles .. .. ;; 2,229 T> .. —— 20,473 Explosives appliances .. 'on Repayment of loans in advance 172 Photographic apparatus .. " " ok Wntings-off in Suspense .. .. .. .. 165 Libraries— " " e" Treasury Adjustment Account .. .. ..553,329 Turnbull .. .. .. ..59 456 Miscellaneous .. .. ~ ~ 652 60,108 Camp equipment .. .. ~ j 041 Hunting equipment .. .. ~ " ' 59 Live-stock .. .. ~ _ _ / jgg I Consumable stores .. .. .. _ _ 1 425 Stock of deer-skins .. .. .. ~ '59 | Stock of deer-hunters equipment .. .. .. 132 Lease of buildings, London .. .. .. 19 815 Shares in New Zealand Centennial Exhibition Co. .. 30'949 Debtors— £ Departmental .. .. ~ .. 6 384 Sundry .. .. .. 14'092 Stranded New-Zealanders .. .. 718 Advances to staff of High Commissioner's Office for evacuation expenses .. .. 725 21 919 Assets in Suspense .. .. ~ t> ' Excess of expenditure over income .. .. .. 520,915 '"" ,vnV7 £708,857 J. W. Heenan, Under-Secretary. J. R. Deal, Accountant. 1 he^ eb 7 certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].-Cyril G. Collins, Controller and Auditor-General commence

B. —1 [PT. IV], SUP. to 1940.

DEPARTMENT OF JUSTICE AND PRISONS. Income and Expenditure Account for the Year ended 31st March, 1940 (Courts, etc.).

PRISON AND BORSTAL INSTITUTIONS. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. £ Salaries and allowances 61,756 Rent of departmental buildings 3,945 Clothing, footwear, and equipment .. .. 7,327 Sundry credits and recoveries .. .. .. 5,200 Earnings, wages, and gratuities, prisoners' .. .. 10,807 Value of prison labour capitalized on works .. .. 520 Fuel light water, &c. .. .. •• •• 5,913 Surplus on industry accounts .. .. .. 19,766 Hospital maintenance and medicines.. .. .. 419 Net cost departmental upkeep (£136 per prisoner per Maintenance of buildings and grounds .. •• 3,861 annum) .. .. .. .. .. 123,815 Postages, telegrams, stationery .. . • • • 1. 324 Rations .. .. •• ■■ 17,603 Transport and travelling expenses .. ... •• 4,862 113,872 Interest and depreciation .. .. •• ■ 32,735 Head Office administration expenses. . .. 7,032 Less surplus, Genera! Store Account .. 387 6,645 £153,252 £153,252

i I I Registrar r n , 1r t, n f | and General. Patent8 ' j j General Eevlew Total. Expenditure. £ £ £ £ £ £ Salaries .. .. .. •• 125,922 5,077 6,803 17,984 3,060 158,846 Registration of births, deaths, and marriages— Payment to non-permanents . . .. ■ ■ • • • • • • 4.15 .. 4J.j Payment to Post Office .. •• •• •• •• •• 2,801 .. i?r Remuneration to Deputy Official Assignees .. • • • • ■ ■ J • • • ' 11 2R7 Criminal prosecutions and law-costs . . .. • ■ 11,220 .. 47 . . • • 11, -b Fees: Subscriptions to International Unions . • • • • • 339 . . . • ■ • 33.) Fuel, light, cleaning, &c 5,697 57 34 174 .. 5,962 Grants, Judges' libraries . . ■ ■ • ■ ■ • 224 .. ■ • • ■ • Compassionate grant . . • • • • • • *08 . . .. . ■ • ■ 08 Inquests, costs of 4,426 •• •• ' f'^6 Juries Act, expenses under .. ■. . • • • 1,292 .. . • • • • • i i a Law Revision Committee, expenses of .. •• 110 .. •• '• •• k qTo Postages, telegrams, commission on money-orders, &e. .. 3,945 70 1-4 1,131 ii Printing and stationery, Annotation of Statutes, and cost 2,270 1,184 264 961 .. 4, >79 of Patent Office Journal t Reformatory Institutions Act, expenses under .. 3,434 .. .. •• 3,434 and maintenance .. .. .. ;; 7,503 ? 34 7,568 Sundry expenses .. . • ■ • • • • • 286 8 7 140 105 .>46 Telephones, &c 2,582 76 86 50 2,894 Transfer and removal expenses and travelling allowances 11,299 .. 13 13b 740 i/,188 Depreciation .. •• 10,685 61 52 121 .. 10,919 Interest on capital .. •• •• •• 20,250 172 20 34 .. 20,476 Sectional profit 6,034 6,316 - " 211,253 13,080 8,918 31,226 3,949 257,076 Income. £ £ £ ® Fees and fines and commission .. •• 162,210 13,080 4,939 31,226 10 211,465 Auctioneers, Land Agents, Money-lenders, arid Second- 2,378 . ■ ■ • • • • • -,378 hand Dealers Act, fees under Estreated recognizance .. ■ • • • ■ • 16 • • • • • • • * King's counsel fees.. .. • • • • • • • • • • • •" __ Reformatory Institutions Act: Recoveries of maintenance 571 .. .. •• •• 871 Rents . 1.021 .. •• •• •• 1.021 Sundry sales .. ■ • • • ■ • • • 1 • • • • „ ■' n Sectional losses 45,048 .. 3,979 .. 3,936 Net loss in all sections .. .. • • ■ • • • • • ' 211,253 13,080 8,918 31,226 3,949 257,076

INet Balances afterL h Allocation - 1>ul>llc Account ! charging Labour. Laboul Allocation surplus. Industry accounts — £ £ £ Blockmaking .. .. • ■ .. Gr. 4 8 12 Bootmaking and repairs .. .. •• Or. 814 469 1,283 Brickworks Dr. 1,223 2 1,221* Farming . . •• •• Dr. 6,128 5,798 330* Gardening .. .. •• ..Dr. 1,109 1,168 59 Laundering .. . • • • Gr. 723 232 955 Roadworks and transport .. .. Gr. 6,702 2,726 9,428 Quarrying Gr. 2,970 2,977 5,947 Clothing industry .. .. .. •• Gr. 2,160 845 3,005 Tobacco culture and manufacture .. .. Gr. 286 165 451 Miscellaneous .. .. .. • • Dr. 168 345 177 5,031 14,735 19,766 * Deficit.

8.~1 [Pt. IV], Sup. to 1940.

DEPARTMENT OF JUSTICE AND PRISONS —continued. PRISONS HEAD OFFICE ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ £ Income. £ Salaries and allowances .. .. .. 5,80fi Net expenditure for year: Head Office administration Advertising, books, fee. .. .. . 42 transferred to General Income and Expenditure Account 7,032 Cinematograph expenses .. .. .. 112 Prisons Board .. .. .. .. .. 379 Fuel, light, water, and sanitary .. . . 92 Postages, telegrams, printing, and stationery . . 404 Rent of buildings .. .. .. .. 3SO Sundry expenses .. .. .. .. 2 Transport and travelling expenses .. .. 213 Interest on capital . . .. . . .. 5 Depreciation .. . . . . .. . . 6 7,032 Prisons Board administration expenses (travelling) .. 379 £7,411 £7,411 PROBATION ADMINISTRATION. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. £ Salaries and allowances .. .. .. .. 3,324 Net expenditure for year .. .. .. .. 4,035 Assistance to discharged prisoners and grants to Prisoners' Aid Societies .. .. . . .. .. 213 Postages, telegrams, printing, and stationery .. .. 191 Rent of buildings . . .. .. .. .. 221 Transport and sundry expenses .. .. .. 78 Interest on capital .. .. .. .. .. 2 Depreciation on furniture and fittings .. .. .. 6 £4,035 £4,035 GENERAL STORES (AUCKLAND AND WELLINGTON). Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Opening stocks in store and in transit.. .. .. 5,271 Raw materials issued to workshops .. .. 6,170 Salaries and allowances .. .. .. .. 346 Sales to other Departments .. .. .. .. 5,949 Freight, cartage, and packing .. .. .. 60 Miscellaneous stores and manufactures issued to prisons.. 6,419 Manufactured articles received from workshops .. 10,612 Stores charges recovered .. .. .. .. 596 Postages, telegrams, printing, and stationery .. .. 36 Closing stocks in store and in transit . . .. .. 5,629 Purchases for issue and for manufacture .. .. 7,807 Prison labour .. .. .. .. .. 26 Interest on capital .. .. .. .. .. 218 Profit to General Income and Expenditure Account .. 387 £24,763 £24,763

B. —1 [PT. IV], SUP. to 1940.

DEPARTMENT OF JUSTICE AND PRISONS —continued. MISCELLANEOUS INDUSTRIES (PRISONS). Profit and Loss Account for the Year ended 31st March, 1940.

— Industry | "5® PoXand Quarrying. ~d Tr^lt JS„. aHH:-Total. IndU8try ' Repairing. Sandsoa P- P tenance factoe maki "SDr. Opening stocks — £££££££££££ Metal and raw materials .. .. .. .. 905 .. .. .. 93 77 32 1,107 Completed work and work in 86 58 .. .. .. .. . . .. 11 362 517 progress Loose tools and equipment 39 251 .. .. .. 587 127 40 .. .. 1,044 Benzine, oils, &c. .. .. .. .. .. 85 .. 1,846 .. .. .. .. 1,931 Cleaning-materials .. . . 30 .. .. .. 86 .. . . .. .. .. 116 Explosives . . . . .. .. . . 215 .. . . 275 .. .. . . 490 Freight, cartage, &c. .. 3 195 122 2,031 103 .. 3,052 .. 12 19 5,537 Fuel, light, &o. .. .. 199 43 .. 1,024 306 .. 40 .. 16 .. 1,628 Machine parts, tools, tyres, and 12 18 .. 1,002 102 1,041 160 4 .. .. 2,339 repairs Raw materials .. .. 2,724 3,297 549 .. .. .. .. 87 166 .. 6,823 Kent .. .. . . 156 104 .. .. .. .. .. .. .. .. 260 Royalty .. .. .. .. 71 .. .. .. .. .. .. .. .. 71 Sundries .. .. .. 42 11 1 103 19 32 6 7 5 226 Prison labour .. .. 845 469 47 2,977 232 660 2,065 122 165 9 7,591 Supervision and officers'labour 449 553 18 2,640 535 252 1,439 61 122 36 6,105 Interest on capital .. .. 34 56 5 640 116 49 9 8 15 30 962 Depreciation, buildings and 46 65 .. 1,263 163 527 9 5 13 18 2,109 plant, &c. Sectional profit on working .. 2,160 814 .. 2,970 723 .. 7,164 .. 286 4 Net profit on working .. .. .. .. .. .. •• .. .. .. 13,514 6,825 6,005 742 15,855 2,385 4,994 14,346 427 888 510 52,370 Or. £ ££££££££££ Cartages .. .. .. .. .. .. .. ■ ■ 4,002 .. .. .. .. 4,002 Manufactures, sales, repairs, 6,721 5,548 736 14,525 2,385 .. 2,242 178 798 269 33,402 services, &c. Roadworks credits from other .. .. .. .. .. .. 11,908 .. .. . . 11,908 •Departments Royalty from leases .. .. .. .. 450 .. .. .. .. .. .. 450 Closing stocks — Loose tools and equipment 11 276 .. .. .. 530 196 36 .. .. ] ,049 Completed works and work 93 181 .. 880 .. .. .. .. 13 241 1,408 in progress Metals and raw materials .. .. .. .. •. .. . . .. 74 77 . . 151 Sectional loss on working . . .. .. 6 .. 462 .. 139 6,825 6,005 742 15,855 2,385 4,994 14,346 427 888 510 52,370

B. —l [PT. IV], SUP. TO 1940.

DEPARTMENT OF JUSTICE AND PRISONS —continued. Farm Working and Minor Kitchen Garden Accounts for the Year ended 31st March, 1940.

s—B.5 —B. 1 [PT. IV], SUP. TO 1940.

DEPARTMENT OF JUSTICE ANT) PRISONS— continued. Farm Working and Minor Kitchen Garden Accounts for the Year ended 31st March, 1940. I ■ Invor Minor ffautu. ! rlirt ,j]| Ranglpo. Paparua. Walkerla. WiTako. Kitchen Total. Gardens. Dr. Opening stooks— ££££££ £ £, Live-stock .. .. .. .. .. 4,922 4,267 4,000 2,749 16,318 1,557 335 34,157 Crops, &o. .. .. .. .. .. 236 1,138 392 2,216 3,160 223 277 7,642 Stores and tools .. .. .. .. .. 395 580 159 438 948 334 86 2,940 Purchase of live-stock, and transfers .. .. .. 918 949 334 508 710 465 146 4,030 Purchase of feed .. .. .. .. .. 563 .. 289 .. 166 219 70 1 '307 Purchase of seeds and manures .. ... .. 1,727 331 1,187 730 1,375 60 326 5,736 Dairy expenses . . . . . . . . . . . . 88 . . 4 245 12 . . ' 349 Development expenses written off .. .. .. .. .. 122 .. .. .. 122 Farm produce consumed on farm .. .. .. .. 703 .. 903 2,830 119 53 4,608 Fencing and trees .. .. .. .. .. 11 14 29 147 11 212 Freight, oartage .. .. .. .. .. 339 560 484 541 1,538 456 46 3,964 Fuel, light, and power .. .. .. .. .. 96 .. 36 .. .. 132 Grazing charges .. .. .. .. .. 1,808 1,202 1,400 952 4,246 000 28 10,242 Horse-shoeing and repairs to harness .. .. .. .. 217 .. 42 404 .. (>(>;{ Maintenance of farm buildings and roads .. .. .. 72 . . .. . . .. 72 Motor expenses .. .. .. .. .. .. .. .. .. .. 125 .. ]25 Orchard spray .. .. .. .. .. .. .. . . . . 30 .. .. HO Rabbiting-expenses .. .. .. .. .. 15 .. 21 .. .. .. :i(i Repairs and replacements, tools and implements.. .. 81 410 52 177 326 136 23 1 205 Rent and rates . . .. . . .. .. .. 654 . . . . .. ., .. ((54 Sacks and threshing .. .. .. .. .. .. 108 .. 137 17 6 .. 208 Sundry expenses .. . . . . .. . . 68 135 17 156 205 106 197 884 Tractor expenses .. . . .. .. . . 57 .. 72 .. .. .. 129 Veterinary services .. . . .. .. . . .. 25 . . 1 . . .. . . 26 Prison labour .. .. .. .. .. 687 936 450 628 2,202 896 1J68 6,967 Supervision and officers'labour .. .. .. 1,095 2,363 835 1,276 4,628 1,194 627 12 018 -Interest on capital .. .. .. .. .. 2,510 1,072 1,437 1,151 2,975 ';S32 13] 9*608 Depreciation of plant, &e. .. .. .. .. 166 491 31 184 388 221 134 1,615 Sectional profit on working .. .. .. .. .. .. .. 145 2,901 9 .. !'. 15,598 16,411 11,291 13,003 45,759 7,087 3,647 109,741 Or. ££££££££ Sales and transfers of produce and live-stock .. .. 2,069 7,240 1,136 6,702 21,350 3,766 1,560 43,823 Sales of firewood and timber .. .. .. .. .. 118 .. .. .. .. ]]8 BJaeksmithing credits .. .. .. .. .. 424 .. .. 1,505 .. 1 929 Horse, tractor, and implement oharges .. .. .. 474 373 536 491 .. 617 2,491 Live-stock grazing credits .. .. . .. .. 1,808 1,396 1,400 952 4,247 605 .. Hl'408 Closing stocks — Live-stock .. .. .. .. .. 5,79!) 4,135 3,952 2,558 14,503 1,561 407 32,915 Crops, &c. .. .. .. .. .. 428 1,072 509 1,714 2,861 347 472 7^403 Stores and tools .. .. .. .. .. 485 572 Mil 586 1,293 191 99 3,417 Sectional loss on working .. .. .. .. 4,535 1,081 3,567 .. 1,109 Net loss on working .. . . .. .. . . . . . . . . .. , , ,. ,, 7 237 15,598 16,411 11,291 13,003 45,759 7,087 3,647 109,741 1 5—B. 1 [Pγ. [V],;8up. to 1940.

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF JUSTICE AND PRlSONS—continued. COURTS, PRISONS, PATENTS, OFFICIAL ASSIGNEES, AND BIRTHS, DEATHS, AND MARRIAGE OFFICES. Balance-sheet as at 31st March, 1940. Liabilities. Assets. Capital— ■ ■£ £ Land and buildings— £ £ Public Wonka Fund .. .. 080,788 Freehold .. .. .. ..343,166 Consolidated Fund .. .. .. 257,200 Leaseholds .. .. .. .. 8^347 — Taupo land-development completed . . 86,625 1,237,007 Taupo land-development in progress .. 2,342 Donation for buildings .. .. 2,250 Buildings .. .. .. .. 071,040 1,240,247 1 1,111,520 Ireasury Adjustment Account .. .. 163,870 Libraries .. .. .. .. .. 4,018 Sundry creditors — (Furniture and fittings .. .. .. 16 ,586 Departmental .. .. .. 6,153 Stores on hand.. .. .. , , .. 1-8' 593 Sundry .. .. .. .. 10,150 Fixed plants .. .. .. .. .. o's2o 16,303 Implements and machinery .. ~ ~ 20,250 Accrued earnings of prisoners .. .. .. 2,521 Motor-vehicles.. . .. .. .. 2163 Accrued bankruptcy remuneration .. .. 241 Arms and accoutrements .. ~ . , 450 Deposits .. .. .. .. .. 75,210 iLoose tools and harness .. .. 2,130 Writings-off in Suspense .. .. 2,592 Live-stoek .. .. ~ .. 32^915 Crops and gardens .. .. .. .. 7,606 Clothing and bedding . . .. ~ . , 12 475 Sundry debtors— £ Departmental .. .. .. 7,080 Sundry .. .. .. .. 3,880 10,960 Cash in Deposit Accounts .. .. .. 75 210 •Expenditure paid in advance .. .. . . 47 Butterfat bonuses held in deposit .. .. 1,258 Postage-stamps on hand .. . . . , 950 Accrued bankruptcy commission .. .. .. 2 = 081 Writings-off in Suspense : Stores and live-stock. &c. 2,502 Expenditure and revenue balances for the year 1939-40— £ Courts and Head Office administration .. 45,048 Mortgagors Adjustment Commissions .. 3,936 Prisons and Borstal maintenance .. 123,815 Prisons Board .. .. .. 379 Probation upkeep . . .. .. 4,035 Bankruptcy.. .. ~ 3,979 Patents, trade-marks, &c. .. . .Cr. 5,034 Births, deaths, and marriages .. . .Cr. 6,316 169,842 £1,500,993 £1,500,993 B. L. Dallard, Under-Secretary of Justice. K. Menzies, Accountant. I hereby certify that the Institutional Accounts, Subsidiary Working Accounts, Income and Expenditure Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comment: No charge for Head Office administration has been made against the various Industry Working Accounts.— J. P. Rutherford, Deputy Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1940.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1940. . Expenditure. £ Income. £ Advertising 'So and " ta f 1,005,084 Advertising .. .. .. .. 1,749 Income-tax .. .. 1.1 <wa qaq Hire of machines and furniture .. .. .. 42 Film-hire tax " " qq'i»r Law-costs .. .. .. . 534 Unclaimed moneys .. .. .. .. io'i™ Motor-vehicles maintenance .. . . .. 250 Interest on public moneys . . 'in Office expenses .. .. .. .. 235 Postage and telegrams .. .. .. ~ 8 814 Printing and stationery .. .. .. 12 716 Printing social security stamps .. .. ~ 362 Rent.. .. .. .. .. .. 9,928 Refunds of unclaimed money .. .. .. 788 Repairs and renewals .. .. .. ~ 103 Telephone expenses .. .. .. . . 679 Transfer and removal expenses .. .. .. 79 Travelling expenses and allowances .. .. 3,334 Services rendered by other Departments— Customs Department: Collection of deposits .. 35 Post and Telegraph Department: Collection of tax, &c. .. .. .. .. ~ 29,230 Valuation Department: Contribution towards expenses .. .. .. .. .. 19,238 Interest 011 income-tax paid in advance .. .. 11,132 158,103 Depreciation .. .. .. .. ~ 4 406 Balance carried down .. .. .. 12,887,348 £13,049,857 £13,049,857 £ £ Interest on capital .. . .. .. 1,230 -Balance brought down .. .. .12 348 liixcess of revenue over expenditure .. .. 12,886,118 £12,887,348 £12,887,348 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. 38- 765 Furniture and fittings .. .. .. .. 12 358 Sundry creditors ■ Appliances . . . . 4 664 Departmental .. .. .. .. 35,351 Library .. .. .. '' '' ' 562 Other . . .. ~ .. .. 208,965 Motor-vehicles .. .. .. ~ 232 Suspense Account: Default assessments .. .. 150,000 Improvements to leasehold premises 20 <)4<i Excess of revenue over expenditure .. .. 12,886;118 Forms and stationery .. .. .1 "2,'008 Official stamps .. .. ~ _ 21 Expenses paid in advance . . .. ~ 220 Sundry debtors— Departmental .. .. 13 Others .. .. .. .. 1,105,120 Cash in Post Office .. .. . . .. 087 ■ 533 Treasury Adjustment Account .. .. .. 11,485,519 £13,319,199 £13,319,199 J. M. Park, Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Controller and Auditor-General:

B.—l [PT. IY], SUP. to 1940.

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account for the Year ended 31st March, 1940.

General. Cheviot. Hutt Valley. Total. Dr. £ £ & £ Interest on— Loan capital liability .. .. .. .. .. 421,818 5,632 .. 427,450 Capital from proceeds of sales of Grown lands .. .. 93,848 .. .. 93,848 Value of Crown lands in estates .. .. .. .. 8,479 .. .. 8,479 Cheviot Estate: Accumulated Fund transferred .. .. 11,656 6,958 .. 18,614 Deposits by lessees : Section 208, Land Act, 1924 .. .. 470 .. .. 470 Sundry charges re loans— Stamp duty on transfer of stock .. .. . . .. 269 .. .. 269 Recoupment of management charges of New Zealand con- 1,297 .. .. 1,297 solidated stock Proportion of premium on loans conversion .. .. 7,426 .. .. 7,426 Administration expenses— Estates .. .. .. .. .. .. 9,138 703 940 10,781 Land Laws Amendment Act, 1929 .. .. . . 808 .. .. 808 Rebates— Rents, &c., from estates .. .. .. .. .. 31,578 1,336 14 32,928 Rents, cfec., under Land Laws Amendment Act, 1929 . . 810 .. .. 810 Remissions of rent and interest— Land Board recommendations .. .. .. .. 8,757 110 11 8,878 Under Mortgagors and Lessees Rehabilitation Act, 1936 .. 51,687 1,351 35 53,073 Irrecoverable rents, &c., transferred to Suspense Accounts — Rents, &c., from estates .. .. .. .. 3,198 .. 30 3,228 Rents, &c., under Land Laws Amendment Act, 1929 .. 328 .. .. 328 Deficiency on disposal of development blocks .. .. 347 . . « . . 347 Miscellaneous expenditure on estates .. .. . . 409 . . 2 411 Compensation for injuries incurred on development works .. 91 .. .. 91 Audit fees .. .. .. .. .. . . 250 . . .. 250 Salaries .. .. .. . . . . . . . . 1,000 . . .. 1,000 Travelling-expenses .. .. .. .. .. 70 .. 70 Telephone services . . .. .. . . .. 15 .. .. 15 Depreciation of plant, &c. .. . . . . .. .. 193 .. .. .193 Capital reduction: Mortgagors and Lessees Rehabilitation Act, 5,583 .. .. 5,583 1936 Depreciation on land-values .. .. .. .. 189,728 .. .. 189,728 Interest on development expenditure erroneously recouped in 6,346 . . . . 6,346 previous years Balance carried down .. .. .. .. .. .. 1,163 20,218 21,381 £855,599 £17,253 £21,250 £894,102 £ £ £ £ Balance brought down .. .. .. .. .. 331,269 .. .. 331,269 Transfer to reserve .. .. .. . . .. .. 1,163 .. 1,163 Transfer to Profit and Loss Appropriation Account .. .. .. 20,218 20,218 £331,269 £1,163 £20,218 £352,650 Gr. Rents and royalties— £ £ £ £ Estates " .. .. .. .. .. 406,188 15,982 142 422,312 Land Laws Amendment Act, 1929 .. .. 6,001 .. .. 6,001 Interest on sales— Estates .. .. .. .. .. .. 20,171 948 4,984 26,103 Land Laws Amendment Act, 1929 .. .. .. 1,065 .. .. 1,065 Interest on development expenditure recovered . . . . 350 .. .. 350 Interest on advances — Land Laws Amendment Act, 1929 .. .. .. 11,186 .. .. 11,186 Deteriorated Lands Act, 1925 .. .. .. 268 .. .. 268 Interest on loans for roading of endowment lands under section 47, Land for Settlements Act, 1925 — Wanganui River Trust Endowment .. .. .. 89 .. .. 89 Otago University Endowment .. . . . . .. 77 .. .. 77 Interest on investments .. .. .. . . .. 18,926 .. .. 18,926 Interest on investment in Public Debt Redemption Fund 59,841 323 .. 60,164 Valuation fees : Sections 7 and 14, Land Laws Amendment Act, 24 . . .. 24 1929 Amounts credited to dairy-company shares . . .. .. 12 .. . . 12 Miscellaneous .. .. . . . . . . . . 132 . . .. 132 Gross profit on trading .. .. .. .. .. .. .. 1.6,124 16,124 Balance carried down .. .. .. .. .. 331,269 .. .. 331,269 £885,599 £17,203 £21,250 £894,102 £ £ £ £ Balance brought down .. .. .. .. .. .. 1,163 20,218 21,381 Transfer from reserve .. .. .. .. .. 154,019 .. .. 154,019 Balance: Loss to 31st March, 1940 .. .. .. 177,250 .. .. 177,250 £331,269 £1,163 £20,218 £352,650

B.- 1 [PT. IV], SUP. TO 1940.

LAND FOR SETTLEMENTS ACCOUNT—continued. Balance-sheet as at 31st March, 1940. Liabilities.

General. Cheviot. Hutt Valley. Total. Loan capital— £ £ £ £ £ 3 per cent. .. .. .. .. .. 215,029 3£ per cent. .. .. .. .. .. 6,179,282 .. 160,918 3f per cent. .. .. .. .. .. 364,150 4 per cent. .. .. .. .. .. 4,124,924 4| per cent. .. . . .. .. .. 37,740 5 per cent. .. .. .. .. .. 110,000 Funded debt, £4 19s. 5-88d. .. .. .. 33,446 Debentures not converted .. .. . . 200 11,064,771 Crown lands included in estates .. .. .. .. 211,940 Sales of Crown lands and buildings .. .. .. 3,121,265 Capital transferred from Discharged Soldiers Settlement Account 4,789 14,402,765 Less amount expended in opening up Crown lands.. .. 191,802 14,210,963 160,918 .. 14,371,881 Dairy Shares Capital Account .. . . . . . . 21 .. .. 21 Deposits by lessees under section 208, Land Act, 1924.. .. 21,116 .. .. 21,116 Accumulated funds: Cheviot Estate .. .. .. .. 464,180 .. 464,180 Sundry creditors— Interest on capital from proceeds of sales of Crown lands . . 336,046 Interest on loans due and unpaid . . .. .. 56 Turakina Domain .. .. . . .. .. 317 Departmental . . .. .. .. .. .. 969 Miscellaneous .. . . .. .. .. . . 1,946 339,334 .. .. 339,334 Rents charged in advance .". .. .. .. .. 104,721 5,079 5 109,805 Buildings: Interest charged in advance .. .. . . 567 3 .. 570 Interest on loans accrued but not due .. .. .. 97,590 1,373 .. 98,963 Hutt Valley estates— Purchases .. .. .. .. .. .. .. .. 164,981 Roading and incidental expenses .. .. . . .. .. .. 228,728 Interest .. .. .. .. .. .. .. .. 81,666 475,376 Less deductions section 11 (2) (a), Finance Act, 1932 .. .. .. 475,376 Railway Improvements Authorization Act, 1914: Interest on .. .. 1,015 1,015 capital Land Laws Amendment Act, 1929 : Land subject to section 8— Crown Lands Account . . .. . . . . .. 44,008 Primary Education Endowment Account .. . . .. 178 44,186 .. .. 44,186 Writings-off in Suspense .. .. . . .. .. 7,422 .. 30 7,452 Payments in advance Rents, &c., on estates .. .. .. .. .. 6,561 10 521 Principal instalments, &c. : Sales of Crown lands .. .. 387 Land Laws Amendment Act, 1929 .. .. .. 753 Deteriorated Lands Act, 1925 .. .. . . .. 15 7,716 10 521 8,247 Suspense Account: Deteriorated Lands Act, 1925 .. .. 218 .. .. 218 Sundry Suspense Accounts.. . . .. .. .. 548 .. .. 548 Reserve for capitalized interest on land-development schemes .. 68,902 .. .. 68,902 Reserve Account .. .. .. .. .. .. .. 14,168 .. 14,168 Reserve for transfers from Discharged Soldiers Settlement Account 9,664 .. .. 9,664 Development expenditure — Employment Promotion Fund (contra) .. .. .. 23,347 .. . . 23,347 Consolidated Fund (contra) .. .. .. .. 9,802 .. 9,802 Profit and Loss Appropriation .. .. .. .. .. .. 168,696 168,696 Cheviot Estate Account (contra) . . .. . . .. 292,480 .. . . 292,480 Hutt Valley Land Settlement Account (contra) , . .. 800 .. .. 800 £15,239,397 £645,731 £170,267 £16,055,395

B>.—l< [PT. IV], SUP. TO 1940.

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1940—continued. Assets.

General. Cheviot, Hutt Valley. Total. Land Account — £ £ £ £ Estates leased .. .. .. .. .. .. 9,845,374 327,513 Estates unlet .. .. . . ' .. .. .. 324,146 325 34,855 10,169,520 327,838 34,855 10,532,213 Land Laws Amendment Act, 1929— Land leased .. .. .. .. .. ■. J 31,144 Land unlet . . .. .. .. .. • • 8,85(i 140,000 .. 140,000 Provisional State Forest .. .. .. .. .. 3,159 .. .. 3,159 10,075,372 Buildings on estates (unsold) .. .. .. .. 6,550 .. 6,550 Capital expenditure on estates .. . . . . • • 750 .. . . 750 Unpaid purchase-price (not yet payable)— Buildings on Crown lands .. .. .. .. 49,824 195 Buildings on estates .. .. .. .. .. 92,701 Sales of settlement land .. .. .. .. .. 360,944 17,461 99,965 Sales of Crown lands .. . . .. • . . . 594,150 Land Laws Amendment Act, 1929 — Buildings .. .. .. .. •• .. 1,213 Sales of land .. .. .. •• .. 14,430 1,113,322 17,656 99,965 1,230,943 Realization Account .. .. .. .. .. 6,322 .. .. 6,322 Hutt Valley estates— Purchase . . .. . . • • ■ • • • 164,982 Roading and incidental expenses .. .. .. .. 228,728 Interest .. .. •• •• 81,666 475,376 Less deductions under section 11 (2) (a), Finance Aet, 1932 475,376 Railway Department: Balance unpaid on area taken for .. . . 26,389 26,389 workshops Advances on mortgage — Land Laws Amendment Act, 1929 — Current Account: Crown lands .. .. .. 124,996 Current Account: Settlement lands .. .. .. 31,311 Instalment mortgage: Crown lands .. .. .. 65,886 Instalment mortgage: Settlement lands .. .. 10,916 233,109 Less proceeds hold in seasonal advances accounts to meet 3,636 charges 229,473 .. .. 229,473 Deteriorated Lands Act, 1925 — Current Account .. .. .. • . ■ • 2,308 Instalment mortgage .. .. .. .. .. 3,212 5,520 .. .. 5,520 Advances for reading of endowment lands under section 47, Land for Settlements Aet, 1925— Wanganui River Trust .. .. .. .. 1,901 Otago University Endowment .. .. .. 1,450 3,351 .. 3,351 Carried forward .. .. .. .. •• 11,677,967 345,494 .161,209 • 12,184,670

B.—l [FT. IV], SUP. TO 1940

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1940—continued. Assets—continued.

R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B. 1 [Pt. IV], and to the following comment: No interest has been allowed to the Cheviot Estate in respect of the assets of the Cheviot Estate Account, which have been transferred to the Land for Settlements Account; and, moreover, the Cheviot Estate has been charged interest on the value of such assets other than cash. As a result, the accounts do not show the true amount of revenue earned by the Cheviot Estate and the Land for Settlements Account respectively. —Cyril G. Collins, Controller and Auditor-General.

j General. Cheviot. J Hutt Valley. j Total. £ £ £ £ Brought forward . . .. .. .. .. 11,677,967 345,494 161,209 12,184,670 Land Laws Amendment Act, 1929 : Expenditure on development of Crown and settlement lands— Crown lands .. .. .. .. .. .. 53,540 Settlement lands .. .. .. .. .. 239,683 293,223 . . .. 293,223 Interest on capital expenditure: Land development .. . . 68,902 .. 68,902 Plant and machinery . . .. . . .. . . 3,835 Less depreciation reserves thereon .. .. .. 3,453 382 . . 382 Postponements of rents, instalments, &c. — Under Land Act, 1924— Rents, &c., from estates . . .. .. .. 8,650 Instalments : Sales of Crown lands, &c. .. . . 129 Land Laws Amendment Act, 1929 : Rents, &c. . . . . 308 Under Mortgagors and Lessees Rehabilitation Act, 1936— Rents, &('., from estates . . .. . . .. 10,446 80 Land Laws Amendment Act, 1929 : Rents, &c. .. . . 80 19,613 80 .. 19,693 Sundry debtors for — Rents and royalties from estates .. .. .. .. 126,470 3,164 199 Principal in sta 1 m ents— Buildings: Crown lands . . .. .. . . 992 Buildings: Estates .. .. .. .. .. 2,857 Sales of Crown lands .. .. .. .. 9,283 Ni Sales of settlement lands .. .. .. .. 4,503 .. 3,374 Advances under Deteriorated Lands Act, 1925 . . . . 48 Loans for roading of endowment lands under section 47, 594 Land for Settlements Act, 1925 Interest on loans for roading of endowment lands under 932 section 47, Land for Settlements Act, 1925 Interest on sales of— Settlement, lands .. .. .. .. .. 4,896 .. 4,230 Buildings : Estates . . . . . . . . . . 2,968 Interest on advances under Deteriorated Lands Act, 1925 .. 216 Land Laws Amendment Act, 1929 — Water levies .. . . . . .. . . • • 71 Rents 2,221 Interest on sales . . . . . . . . . . 58 Interest on advances under sections 7 and 14 .. . . 8,050 Principal instalments — Sales under section 8 .. .. .. . . 9 Buildings . . . . .. .. .. .. 10 Mortgages . . . . . . .. .. .. 264 Insurances, &c. .. .. .. . . . . 25 Departmental .. .. .. .. •• 30,619 Miscellaneous .. .. .. .. .. 3,499 198,585 3,164 7,803 209,552 Orakei Block (see separate balance-sheet) .. .. 23,710 .. .. 23,710 Interest accrued but not due on— Investments .. .. .. . . .. . • 1,080 .. .. 1,080 Sales under deferred-payment licenses, &c. .. .. 6,003 232 425 6,660 Outstanding losses : Suspense Account .. .. .. 7,423 .. 30 7,453 Development expenditure — Employment Promotion Fund (contra) .. .. .. 23,347 .. .. 23,347 Consolidated Fund (contra) .. .. .. .. 9,802 .. .. 9,802 Investments in Public Debt Redemption Fund .. .. 1,555,867 4,281 .. 1,560,148 Consolidated Fund : Proportion of interest on Loan Account . . 175,920 . . .. 175,920 Premium on loan conversions .. .. .. .. 27,129 .. .. 27,129 Dairy shares . . . . . . . . . . . . 30 .. .. 30 Revenue Account: Loss to 31st March, 1940 . . . . 177,251 . . . . 177,251 Land for Settlements Account: General, as per contra .. . . 292,480 800 293,280 Cash, &c." .. .. .. .. .. .. 378,777 .. .. 378,777 Investment Account : Securities held .. .. .. 594,386 .. .. 594,386 £15,239,397 £645,731 £170,267 £16,055,395

B.—l [PT. IV], SUP. TO 1940.

LANDS AND SURVEY DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income. Annual appropriation as under— £ Administration expenses charged to other Departments £ Salaries .. .. .. .. 236,462 and funds .. .. .. .. .. 36,115 Inspection of Crown land.. .. .. 11,777 Miscellaneous services for other Departments .. .. 27,713 Rent of offices .. .. .. .. 12,405 Miscellaneous office fees .. .. .. .. 20,382 Surveys .. .. .. .. 18,361 Lease fees .. .. .. .. .. 2,254 Travelling-expenses .. .. .. 7,897 Surplus on sales of lithographs (estimated) .. .. 929 Land Board fees .. .. .. 3,232 Surplus on disposal of other assets .. .. .. 16 Postages .. .. .. .. 3,174 Revenue expenditure of previous year now capitalized . . 119 Maintenance— £ Balance carried down .. .. .. .. 253,278 Motor-vehicles .. .. 3,341 Furniture and fittings .. . . 1,152 Survey equipment .. . . 202 Typewriters . . .. . . 296 4,991 Printing and stationery .. .. .. 3,612 Telephone services .. .. .. 2,726 Advertising, books, &c. . . . . 1,291 Sundry administration costs .. . . 5,837 Sundry office expenses . . . . 1,405 Tracing-cloth and draughting requisites .. 1,697 Grants and subsidies .. .. .. 17,570 332,438 Depreciation of assets— Furniture, fittings, and library .. .. 1,781 Machinery, instruments, and general equipment .. .. .. •. 1,641 Motor-vehicles .. .. .. .. 3,141 6,564 Writings-off in Suspense . . .. . . .. 166 Lithographs, &c., used in office and issued free to other Departments . . .. . . .. .. 1,452 Crown grant fees refunded Discount on lithographs, &c. .. . . .. 186 £340,806 «= £340,806 £ — * Balance brought down .. .. .. .. 253,278 Balance: Excess of expenditure over income for year £ Interest on capital. . .. .. .. . . 3,253 ended 31st March, 1940 . . . . .. .. 256,531 £256,531 £256,531 Note.—Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,013 ss. Bd. included in the Income and Expenditure Account is calculated on the basis of rents received from land subject to the Act. These rents arc included in the Revenue Account relating to lands of the Crown. Balance-sheet as at 31st March, 1940. Liabilities Assets. £ Capital Account .. .. .. .. .. 80,476 Furniture, fittings, and libraries .. .. .. 16,306 Sundry creditors — £ Machinery, instruments, and general equipment .. 12,683 Departmental .. .. .. .. 2,195 Motor-vehicles .. .. .. .. .. 9,144 Payments in advance — Lithographs, &c. .. .. .. .. .. 41,584 Lithographs .. .. .. .. 13 Publications .. .. .. .. .. 759 Miscellaneous office fees .. . . 16 Debtors — £ Miscellaneous .. .. .. .. 416 Departmental .. .. .. .. 5,038 2,640 Lithographs supplied . . . . . . 552 Writings-off in Suspense .. .. .. .. 1,967 Miscellaneous office fees .. .. .. 1,911 Treasury Adjustment Account .. .. .. 262,870 Miscellaneous .. .. .. .. 1,010 Administration .. . . .. .. 60 8,571 Stamps on hand .. .. .. .. . . 147 Unexpired season tickets . . .. .. .. 261 Losses in Suspense .. . . .. .. 1,967 Income and Expenditure Account: Excess of expenditure over income for year ended 31st March, 1940 . . 256,531 £347,953 £347,953 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 15.-1 [Ft. IV], and to the departmental note enfaced thereon. —Cyril G. Collins, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1940

LANDS AND SURVEY DEPARTMENT—continued. AUCKLAND MUSEUM ENDOWMENT ACCOUNT. Receipts and Payments Account fob the Year ended 31st Mabch, 1940. Receipts. Payments. Balance: Cash in Local Bodies' Deposit Account of Payments to trustees— £ Receiver of Land Revenue, North Auckland— £ £ On account aalos .. .. .. .. .. 152 On account sales .. .. .. . . 152 On account interest, &e. .. .. .. 66 On account rents, &e. .. .. .. 67 Administration expenses .. .. .. .. 2 219 Balance: Cash in Local Bodies' Deposit Account of Sales .. . . .. .. . . .. 2 Receiver of Land Revenue, North Auckland— £ Rents and interest .. .. .. .. 22 On account sales .. .. .. .. 2 On account rents, &c. .. .. .. 21 — 23 £243 £243 Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Balance brought forward .. .. .. 35 Adjustment on account previous years .. .. 35 Administration expenses .. . . .. .. 1 Accrued rent and interest .. .. .. 22 Amount due to Museum trustees as per section 4 of the Auckland Museum Endowment Act, 1882 .. .. 20 Balance carried forward.. .. .. .. 1 £57 £57 Balance-sheet as at 31st March, 1940. Liabilities. Assets. £ Auckland Museum trustees— Land .. .. .. .. .. .. 489 Value of land endowment under Auckland Museum £ £ Sundry debtors for sales of land.. .. .. .. 141 Endowment Act, 1882 .. .. .. 10,000 Sundry debtors for rent .. .. .. .. 1 Less payment to trustees in respect of sales of Cash in Local Bodies' Deposit Account of Receiver of Land land .. .. .. .. .. 9,650 Revenue, North Auckland .. .. .. ..23 350 Revenue Account .. .. .. .. 1 Sundry creditors — £ Amount due to trustees : Rents and interest .. 20 Public Account (surplus of assets) .. .. 282 Departmental: Lands and Survey Department .. 1 303 £654 £654 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —Cyril G. Collins, Controller and Auditor-General. BLUFF HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Balance in Local Bodies' Deposit Account of Receiver of Administration expenses paid to Consolidated Fund under Land Revenue, Invercargill, at Ist April, 1939 .. . . 450 section 4, Land Laws Amendment Act, 1927 .. . . 41 Rents .. .. .. .. .. .. 433 Payments to Bluff Harbour Board under section 132, Harbours Act, 1923 .. .. .. .. .. . . 771 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, at 31st March, 1940 .. 71 £883 £883 Revenue Account for the Year ended 31 st March, 1940. Dr. £ Or. £ Administration expenses due to Consolidated Fund under Balance from previous year .. . . .. . . 603 section 4, Land Laws Amendment Act, 1927 .. .. 22 Accrued rents .. . . . . . . .. 949 Amount due to Bluff Harbour Board under section 132, Harbours Act, 1923 . . . . .. .. 388 Remission under Land Act . . .. .. . . 4 Remissions granted under Mortgagors and Lessees Rehabilitation Act .. .. .. .. .. 300 Bala,nce carried forward . . .. . . .. 838 £1,552 £1,552

6 —B. 1 [PT, IV], SUP. TO 1940.

B.—l [PT. IV], SUP. to 1940

LANDS AND SURVEY DEPARTMENT —continued. BLUFF HARBOUR ENDOWMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 25,363 Endowment lands .. .. .. .. .. 25,363 Rent charged in advance .. .. .. . . 401 Sundry debtors for rent .. .. .. .. 930 Bluff Harbour Board : Amount not yet paid over .. 67 Postponed rent under Mortgagors and Lessees RehabilitaSundry creditors: Administration expenses . . .. 4 tion Act .. . . .. . . ~ 309 Revenue Account .. .. .. . . .. 838 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill, at 31st March, 1940 .. 71 £26,673 £26,673 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.- —Cykil G. Collins, Controller and Auditor-General. CLUTHA RIVER TRUST ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Cash in Local Bodies' Deposit Account of Receiver of Land Amount paid to trustees of Clutha River Trust under Revenue, Dunedin, at Ist April, 1939 .. . . 105 section 128, River Boards Act, 1908 .. .. .. 1,203 Rents .. .. .. .. .. .. 1,310 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. 63 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1940 .. .. 149 £1,415 £1,415 Revenue Account for the Year ended 31st March, 1940. Dr. £ j Gr. £ Amount due to trustees of Clutha River Trust under Balance brought forward from previous year .. .. 91 section 128, River Boards Act, 1908.. .. .. 1,245 Accrued rent .. .. .. .. .. 1,336 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. 66 Balance carried forward .. .. .. .. 116 £1,427 • £1,427 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 28,480 Endowment lands .. .. .. .. .. 28,480 Rents charged in advance .. .. .. .. 553 Sundry debtors for rent .. .. .. .. 670 Sundry creditors : Administration expenses .. .. 8 Cash in Local Bodies' Deposit Account of Receiver of Land Clutha River Trust: Amounts not yet paid over .. 142 Revenue, Dunedin, as at 31st March, 1940 .. .. 149 Revenue Account: Balance carried forward .. .. 116 £29,299 £29,299 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. P. Rutherford, Deputy Controller and Auditor-General. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Rents .. .. .. .. .. ..271 Geraldine County River Board under Geraliine County River District Act, 1921-22 .. .. .. .. 244 Consolidated Fund: Administration expenses .. . . 27 £271 £271 Revenue Account for the Year ended 31st March, 1940. Dr. £ Gr. £ Administration expenses due to Consolidated Fund . . 27 Accrued rent .. .. .. ~ . . 255 Balance carried down .. .. .. .. .. 228 £255 £255 Amount due to Geraldine County River Board under £ £ section 7, Geraldine County River District Act, 1921-22 .. 244 Balance brought down from previous year .. .. 10 Balance brought down .. .. .. . . 228 Balance ~ .. .. .. .. . . , 6 £244 £244

B. —1 [PT. IV], SUP. TO 1940.

LANDS AND SURVEY DEPARTMENT—continued. GERALDINE COUNTY RIVER BOARD ENDOWMENT ACCOUNT—continued. Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Capital .. .. .. .. .. ..5,232 Endowment lands—■ £ £ Rents charged in advance .. .. .. .. 62 Leased .. .. .. .. .. 5,105 Rents paid in advanoe .. .. .. .. 1 Dnleased .. .. .. .. .. 127 5,232 Sundry debtors for rent .. .. .. 57 Revenue Account .. .. .. .. 6 £5,295 £5,295 Note. —All the land is vested in the Geraldine County River Board. Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental note enfaced thereon. —Cyril G. Collins, Controller and Auditor-General. GREYMOUTH TECHNICAL AND HOKITIKA HIGH SCHOOL ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Balance at Ist April, 1939 : Cash in Treasury Deposit Account 30 Payments to Consolidated Fund under section 31, Education Rents .. .. .. . • • • • • 247 Reserves Act, 1928 : Administration expenses .. .. 8 Refunds of rents .. .. .. .. .. 3 Balance at 31st March, 1940: Cash in Treasury Deposit Account .. .. .. .. .. .. 266 £277 £277 Revenue Account for the Year ended 31st March, 1940. Dr. £ Or. £ Administration expenses : Section 31, Education Reserves Accrued rents .. .. .. .. .. 250 Act, 1928 .. .. .. .. .. 12 Balance carried down .. .. .. .. •. 238 £250 £250 £ £ Balance from previous year .. .. .. .. 172 Balance brought down .. .. .. .. 238 Balance carried down .. .. .. .. 66 £238 £238 Balance-sheet as at 31st March, 1940. Liabilities. Assets. £ £ Land — £ £ Capital .. .. .. •• •• 5,442 Leased .. .. .. .. .. 6,156 Reserves Account: Rents diverted to repayment Unleased .. .. .. .. 422 of advances from Consolidated Fund .. 1,136 6,578 6,578 Sundry debtors for rent .. .. .. .. 69 Departmental creditors : Administration expenses .. 5 Cash : Treasury Deposit Account as at 31st March, 1940 .. 267 Sundry creditors: Departmental (Education Reserves Primary Account) . . •. • • • ■ 201 Rents charged but not due .. .. •. .. 61 Payments in advance .. •. .. •. 2 Revenue Account . . .. . • • • • • 67 £6,914 £6,914 Tiios. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1940

LANDS AND SURVEY DEPARTMENT—continued. HUNTER SOLDIERS' ASSISTANCE TRUST DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. Payments. Balance m Treasury Deposit Account at Ist April, _ Expenditure under the Hunter Gift for the Settle--1939 £ £ ment of Discharged Soldiers Act, 1921— Cash .. .. .. .. .. 550 Section 6 (a) — £ £ Investments .. .. .. .. 2,000 Administration expenses .. .. 35 2,550 Board fees .. .. .. 17 Rents .. ...... .. 631 _ 52 Interest on investments .. .. .. .. 80 Section 6 (&)— Interest on advances Advances on instalment mortgage ' . 42 Instalment mortgage .. .. .. 50 Grants to orphans . . .. .. 801 Current account .. .. .. .. 19 — 69 Balance in Treasury Deposit Account at 31st Repayment of advances— March 1940 Instalment mortgages .. .. .. 151 Cash .. .. .. 314 Current account .. .. .. .. 28 Investments .. .. . 2 000 *79 " -1_ 2,614 £3 > 509 £3,509 Revenue Account for the Year ended 31st March,. 1940. Dr. | Cr. Expenditure under section 6 (a) of the Hunter £ Gift for Settlement of Discharged Soldiers Accrued rent .. .. .. Act, 1921— £ £ Accrued interest on— £ Administration expenses .. .. .. 34 Investments .. .. .. .. 80 Board fees .. .. . . .. 15 Current account .. .. .. . , 44 — 49 Instalment account .. .. 47 Grants to orphans under section 6 (b) of the Hunter Gift '' _ 17, for Settlement of Discharged Soldiers Act, 1921 .. 802 Balance carried down . Rebates .. .. .. .. .. .. 50 Remissions — £ Under Land Act, 1924 .... .. I Under Mortgagors and Lessees Rehabilitation Act .. .. .. .. .. 127 128 £1 £1,029 £ —r Balance brought down .. .. .. 166 Balance to Reserve Account.. .. Igg £166 £le6 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 17,800 Land endowed by Sir George Hunter (deceased) .. 17 800 Reserve Account .. .. .. .. .. 4,519 Advances on mortgages— £ Rents due but not accrued .. .. .. .. 173 Instalment mortgage account .. .. 974 Instalment of principal paid in advance .. .. 1 Current account .. 817 o , , , 1 ,791 Sundry debtors— Rent .. .. .. ~ _ g Interest on current account .. .. 81 Interest on instalment advances .. .. 48 Instalment of principal .. .. .. 131 266 Interest accrued but not due.— On investments .. .. .. .. g On instalment advances .. .. .. 13 — 22 Cash in Treasury Deposit Account at 31st March, 1940— Cash .. .. .. ~ . _ (514 Investments .. .. .. .. 2 000 — 2,614 £22,493 £22,493 r.KOs. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. Cyril G. Collins, Controller and Auditor-General.

B.- 1 [FT. IV], Sup. TO 1940

LANDS AND SURVEY DEPARTMENT—continued. NEW ZEALAND UNIVERSITY ENDOWMENT ACCOUNT (WESTLAND). Receipts and Payments Account for the Year ended 31st March, 1940. , . . Receipt. Payments. £ Balance in Treasury Deposit Account at Ist April, Administration expenses .. .. .. .. 5 1939 £ £ Balance in Treasury Deposit Account at 31st March, 1940.. 4,147 Cash . . .. . . .. .. 79 Investments .. .. .. .. 3 ,850 3,929 Rents .. .. .. .... .. 98 Interest on investments .. .. .. . . 125 £4,152 £4,182 Revenue Account por the Year ended 31st March, 1940. D>'- £ Gr. £ Administration expenses under section 4, Land Laws Amend- Accrued rent .. .. .. . . 103 ment Act, 1927 .. .. . . .. ~ 5 Interest on investments .. . . . . .. 138 Balance, transferred to Capital Account .. .. 236 £241 £241 Balance-sheet as at 31st March, 1940. Lzdbzlxti&s . » Capital— £ £ £ Balance at Ist April, 1939 .. .. .. 6,110 Land .. .. .. .. .. ..2,195 Transfer from Revenue Account .. .. 236 Sundry debtors for rent .. .. .. . 7 6,346 Cash in Treasury Deposit Account .. .. .. 4,147 Bents paid in advance .. .. .. .. 3 Interest accrued on investments .. .. .. 25 Rents due but not accrued .. .. .. .. 25 £6,374 £6,374 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General. OTAGO BOYS' AND GIRLS' HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. _ Receipts. £ Payments. £ Balance in Local Bodies' Deposit Account of Receiver of Administration expenses paid to Consolidated Fund under Land Revenue, Dunedin, as at Ist April, 1939 .. .. 14 section 4, Land Laws Amendment Act, 1927 .. 19 Rente • • • • • • • • • • .. 405 Payments to Otago Boys' and Girls' High School Board of Governors .. .. .. . . .. ~ 351 Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Dunedin, as at 31st March, 1940 .. .. 49 £419 Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Balance brought forward . . . . .. . . 61 Accrued rents .. .. .. .. ..419 Administration expenses due to Consolidated Eund under Balance carried forward . .. . 47 section 4, Land Laws Amendment Act, 1927 .. .. 20 Amount due to Otago Boys' and Girls' High School Board of Governors .. .. .. ' .. ~ .. 335 £466 £466 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. . . . . .. ~ .. 8,634 Endowment lands . . .. .. ~ .. 8 634 Rents charged in advance . . .. .. .. 105 Sundry debtors for rent .. . . .. ~ '58 Sundry creditors : Administration expenses .. .. 2 Cash in Local Bodies' Deposit Account of Reoeiver of Land Otago Boys' and Girls' High School Board of Governors : Revenue, Dunedin, as at 31st March, 1940 .. .. 49 Amount not yet paid over .. .. .. .. 47 Revenue Account: Balance carried forward .. .. 47 £8,788 £8,788 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. P. Rutherford, Deputy Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1940

LANDS AND SURVEY DEPARTMENT —continued. OTAGO UNIVERSITY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeah ended ,31st March, 1940. Receipt Payments. Cash on hand, Ist April, 1939, in Local Bodies' Land for Settlements Account for reading-costs Deposit Account of Receiver of Land Revenue (section 47, Land for Settlements Act, 1925) £ £ at _ £ £ Principal . . .. .. .. .. 60 Dunedin .. .. •• 1,861 Interest .. .. .. .. -.90 Invereargill .. •• •• •• 579 — 2,440 Refund of rent .. .. .. ■ • • • 1 J> entg .. .. .. .. 5,544 Administration expenses paid to Consolidated Fund Povnlties . ' .. ■■ •• 16 (section 118 (1), Reserves and other Lands Disposal and Public Bodies Empowering, Act, 1917) . . • ■ 159 Otago University Council (section 118 (1), Reserves and other Lands Disposal and Public Bodies Empowering, Act, 1917) .. .. •• •• •• 5,949 Dunedin Athen®um (Otago Museum Act, 1877) .. , .. 86 Cash on hand at 31st March, 1940, in Local Bodies' Deposit Account of Receiver of Land Revenue at — £ Dunedin .. .. .. • • 1,080 Invereargill .. •. ■ • • • 575 1,655 £8,000 £8,000 Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Administration expenses .. •• •• •• 139 Accrued rent .. .. •• •• •• '*' '' Interest on loans under section 47 of Land for Settlements Accrued royalties .. .. ■ . • ■ • ■ u Act, 1925 .. . • • • • • • • 77 Remission of rent granted by Mortgagors and Lessees Rehabilitation Act < .. .. • • ..4,581 Balance carried down .. • • • ■ • • 628 £5,425 £5,425 Appropriation of revenue : Otago University Council £ r hqiunder section 118 (1), Reserves and other Lands Balance brought forward from previous year .. .. 5,78b Disposal and Public Bodies Empowering Act, 1917 .. 5,202 Balance brought down .. .. •• Dunedin Athenaeum under Otago Museum Act, 1877 . . 86 Revenue appropriated to repay loan-moneys, section 47 of Land for Settlements Act, 1925 .. .. • • 60 Balance carried forward .. .. •• •• 1,066 £6,414 £6,414 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Capital .. • • • • • • • • 128,905 Endowment lands— £ £ Loan for roading, section 47, Land for Leased .. •. • • " 129 '««n Settlements Act, 1925— £ Unleased ~A Advances . •• •• •• 1,450 130,416 Principal instalments 61 Sundry debtors: Rent ... .. •• 3,510 Interest • • • • • • 94 Cash in hand at 31st March, 1940, in Local 1,605 Bodies' Deposit Account of Receiver of Sundry creditors — Land Revenue at Administration expenses .. .. . • 41 Dunedin .. .. •• •• Otago University Council: Amount not yet Invereargill . . .. • • • • paid over • • • • • • • • 1 ? 624 ■ ' Rents charged in advance . . .. 2,387 Postponed rent: Mortgagors and Lessees Rehabilitation Dunedin Athenaeum: Amount not yet paid Act over .. .. •• •■ •• 43 4,095 Revenue Account: Balance carried forward .. .. 1,066 £135,671 £135,671 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby— Cyril G. Collins, Controller and Auditor-General.

B.—-1 [PT. IV], SUP. to 1940

LANDS AND SURVEY DEPARTMENT—continued. PRIMARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account for the Yeak ended 31st March, 1940. Receipts. Payments. Balance— £ £ £ Cash in Deposit Account.. .. .. 15,568 Payments for primary-education purposes .. .. 121 307 Investment Account .. .. .. 41,850 Administration expenses .. .. .. ~ 5'329 57,418 Maintenance and repairs .. .. .. 948 Receipts under section 30, Education Reserves Act. 1928 : Survey-costs, &c. .. . " 133 Rents, &c. .. .. .. .. .. 105,208 Balance— ' " " " Interest on sales of land and improvements .. .. 191 Cash in Deposit Account . . .. .. 657 Sales of land and improvements under section 27, Investments Account .. .. 41 850 Education Reserves Act, 1928 .. .. .. 5,449 49 507 Interest on cash and investments held by the Public Transfer to Revenue Account— Trustee .. .. .. .. .. 780 Interest on sales .. .. 115 Interest on investments in Public Account .. .. 6,389 Interest on investments .. .. .. 5,096 — 5,211 £175.435 £175,435 Revenue Account for the Year ended 31st March, 1940. Dr • £ Or. £ Administration expenses .. .. .. .. 5,275 Accrued rents .. .. 105 991 Maintenance, repairs, &c. .. .. .. .. 950 Accrued royalties .. .. '' '' j ' 436 Survey-costs, &c. . .. .. .. 71 Accrued interest on sales of buildings and improvements ' 144 Remission of rents, &c., granted— £ Interest on cash and investments held by the Public By Land Boards .. .. .. 1,586 Trustee .. .. .. .. .. 774 Under Mortgagors and Lessees Rehabilitation Interest on investments l 9o•> Act, 1936 .. 2,390 ' 3,976 Depreciation of buildings .. .. .. .. 51 Rebates .. .. .. .. .. .. 9 Irrecoverable rents, transferred to Suspense Account .. 249 Balance carried down .. .. .. .. 99,047 £l 09 ' (i2B — £ Amount due to vote Education under section 30 (2), £ Balance from previous year.. .. , , 5 819 Eduoation Act, 1928 .. .. .. .. 106,158 Balance brought down .. .. ~ 99'047 Balance .. .. . . .. ~ 1 '292 £10M58 £106,158 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets Capital .. .. .. 2,357,852 Endowment lands— £ e Appreciation in land values .. .. .. 21,971 Leased .. " 257 S 9l ) Public Works Fund : Capital .. .. .. 8,042 Unleased !! " '' m'B22 Rents due but not accrued .. .. .. 21,745 Land for Settlements Account: Section 6. Accounts paid in advance : Rents and royalties .. 377 Land Laws Amendment Act, 1929 178 Deteriorated lands : Suspense Account .. .. 14 Area subject to operations of Small Writings-off m Suspense 172 Farms (Relief of Unemployment) Act, Keserve for anticipated losses in respect of assets trans- 1932-33 ... 2 548 ferred from Discharged Soldiers Settlement Account 179 • " " " 2 '"'0 377 Sundry creditors £ Buildings and improvements— Departmental .. .. .. 1,962 Included in capital value of leases .. 4 386 Miscellaneous .. .. .. 3 Less depreciation reserve .. '481 1,965 3,905 Sales : Purchase-price not yet payable 1,886 Sundry debtors— " ' Rents, &c. .. .. .. 17 284 Royalties .. .. .. .. 378 Principal instalments : Buildings and improvements .. .... 41 Interest instalments: Buildings and improvements .. .. 3 Interest on cash and investments, Public Trustee .. .. ~ 10 Departmental .. .. ~ 201 17,917 Interest and royalties accrued but not due— Interest on investments .. .. 299 Interest on royalties .. ~ 29 228 Postponed rents— ; Granted by Land Board .. .. 1,241 Under Mortgagors and Lessees Rehabilitation Act, 1936 .. .. .. 834 Losses in Suspense .. . . .. , ' 172 Revenue Account .. .. ~ . j 292 Cash and investments with Public Trustee .. 21' 858 Cash in Consolidated Fund : Deposits Account— £ Cash .. .. .. .. f)57 Investments .. .. ... 41 850 42,507 £2,412,317 £2,412,317 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (s)' Ib) of the Land Laws Amendment Act, 1927.—Cyril G. Collins, Controller and Auditor-General

B.—l [FT. IV], SUP. TO 1940.

LANDS AND SURVEY DEPARTMENT —continued. SECONDARY EDUCATION ENDOWMENT ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1940. Receipts. £ Payments. £ Balance in Treasury Deposit Account at Ist Administration expenses .. .. .. .. 567 April, 1939— £ Valuation expenses .. .. .. .. 4 Sales .. .. .. .. .. 1,612 Survey-costs, &c. .. .. .. .. .. 95 Rents .. .. .. .. .. 5,084 Repairs and maintenance .. .. .. .. 96 ■ 6,696 Rates .. .. .. ~. .. 23 Rents under section 30, Education Reserves Act, 1928 12,182 Payments to secondary schools .. .. .. 11,813 Interest on cash held by the Public Trustee .. .. 28 Balance in Treasury Deposit Account at 31st Interest on investments in Public Account ... .. 40 March, 1940 — £ Sales of land .. .. .. .. 1,364 Rents, &c. .. .. .. .. 4,984 6,348 £18,946 £18,946 Revenue Account for the Year ended 31st March, 1940. Dr. £ Or. £ Administration expenses .. .. .. .. 611 Accrued rent, &c. .. .. .. .. .. 12,531 Valuation expenses .. .. .. .. 4 Interest on cash held by the Public Trustee .. .. 27 Repairs and maintenance .. .. .. .. 96 Interest on investments in Public Account .. .. 46 Survey-costs, &c. .. ' .. .. .. .. 95 Rates .. .. .. .. .. .. 23 Remissions of rent, &c.— £ Ordinary . . .. .. .. 52 Mortgagors and Lessees Rehabilitation Act, 1936 .. .. .. .. 154 206 Writings-off in Suspense .. .. .. .. 87 Balance, carried down .. .. .. .. 11,482 £12,604 £12,604 £ £ Payments to secondary schools .. .. .. 11,813 Balance from previous year .. .. .. 4,696 Balance, carried forward .. .. .. .. 4,364 Balance brought down .. .. .. .. 11,481 £16,177 £16,177 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Capital .. .. .. .. .. 210,648, Endowment lands—■ £ £ Appreciation in land values .. .. .. 51,761. Leased .. .. .. .. 245,899 Public Works Fund: Roading (section 17, Land Laws Unleased .. .. .. .. 16,457 Amendment Act, 1927) .. .. .. .. 2,236 262,356 Sundry creditors— £ Sundry debtors for rent .. .. .. .. 2,496 State Advances Corporation .. .. 11 Improvements .. .. .. .. .. 15 Rents .. .. .. .. .. 16 Postponed rent: Mortgagors and Lessees Rehabilitation Departmental .. . . .. . . 240 Act, 1936 .. .. .. .. .. 55 267 Interest accrued but not due on investments . . .. 9 Rents due but not accrued .. .. .. .. 2,799 Losses in Suspense .. .. .. .. 87 Writings-off in Suspense .. .. .. .. 87 Cash held by Public Trustees .. .. .. 796 Revenue Account: Balance carried forward .. .. 4,365 Cash in Treasury Deposit Account at 31st March, 1940— £ Sales of land .. .. .. .. 1,364 Rents. &c. . . .. .. .. 4,985 6,349 £272,163 £272,163 R. 6. Macmorran, Under-Secretary for Lands, Gr. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. —Cyril 6. Collins, Controller, and Auditor-General.

B.—l [PT. IV], SUP. to 1940.

LANDS AND SURVEY DEPARTMENT—continued. VICTORIA COLLEGE ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Balance in Treasury Deposit Account at Ist April, 1939 .. 7 Administration expenses .. .. .. .. 1 Rents.. .. .. .. .. .. ..22 Balance in Treasury Deposit Account at 31st March, 1940 .. 28 £29 £29 Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Balance, Ist April, 1939.. .. . . . . 3 Accrued rents .. .. .. .. . . 20 Administration expenses under section 39, Victoria College Balance, 31st March, 1940 .. . . .. 5 Act, 1905 .. .. .. .. .. 1 Victoria College Council : Amount due under section 39, Victoria College Act, 1905 .. .. .. 21 £25 £25 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 2,6(>5 Leased land .. .. .. .. .. 2,665 Victoria College Council : Amount not yet paid over .. 28 Cash in Treasury Deposit Account at 31st March, 1940 .. 28 Rents due but not accrued .. .. .. .. 5 Revenue Account: Balance carried forward .. .. 5 £2,698 £2,698 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —Cyril G. Collins, Controller and Auditor-General. WAIPIATA-HAMILTON'S LIBRARY ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Rents.. .. .. .. .. .. ..14 Trustees of Waipiata-Hamilton's Library under section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917 .. .. .. .. ..13 Administration expenses to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. I £14 £14 Revenue Account for the Year ended 31st March, 1940. Dr. £ Or. £ Balance brought forward .. .; .. 3 Accrued rent .. .. .. .. .. 14 Amount due to trustees of Waipiata-Hamilton's Library under Balance carried forward.. .. .. .. ..3 section 93, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1917.. .. .. .. 13 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. 1 £17 £17 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 339 Endowment land .. . . .. .. .. 339 Rents charged in advance .. .. .. .. 3 Revenue Account: Balance carried forward .. ~ 3 £342 £342 Thos. Pound, Assistant Under-Secretary for Lands. G. 1. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. P. Rutherford, Deputy Controller and Auditor-General.

7 —B. 1 [PT. IV], SUP. TO 1940.

B.—l [PT. IV], Sup . TO 1940.

LANDS AND SURVEY DEPARTMENT—continued. WAIROA HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Rents.. .. .. .. .. .. ..42 Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment. Act, 1927 .. .. 3 Thirds .. . . .. .. . . .. 15 Payment to Wairoa Harbour Board .. .. 12 Balance : Cash in Local Bodies' Deposit Account of Receiver of Land Revenue, Gisborne .. .. .. 12 £42 £42 Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Balance brought forward .. .. .. ..12 Accrued rents .. .. .. .. .. ..40 Wairoa Harbour Board .. .. .. . . 23 Balance carried forward.. .. .. . . ..12 Thirds .. .. .. .. .. 15 Administration expenses .. .. .. 3 Rebates .. .. .. .. .. 5 £58 £58 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. .. .. 3,100 Endowment lands .. .. .. .. .. 3,100 Rents charged in advance .. .. .. ... 12 Cash in Local Bodies' Deposit Account of Receiver of Land Amount payable to Harbour Board .. .. .. 12 Revenae, Gisborne .. .. .. .. 12 Revenue Account .. .. .. .. .. 12 £3,124 £3,124 R. G. Macmorran, Under-Secretary for Lands. G. I. -Beeson, Chief Accountant. I hereby certify that the Receipts and Payments Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —Cyril G. Collins, Controller and Auditor-General. WANGANUI HARBOUR ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ Payments. £ Rents .. .. .. .. .. 37 Wanganui Harbour Board .. .. .. .. 18 Consolidated Fund administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. .. 1 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington .. .. .. .. 18 £37 £37 Revenue Account for the Year ended 31st March, 1940. Dr. Cr. £ Administration expenses due to Consolidated Fund under £ Accrued rents .. .. .. .. . , .. 33 section 4, Land Laws Amendment Act, 1927 .. .. 2 Balance carried down .. .. .. .. 31 £33 £33 £ T Balance from previous year .. .. .. .. 5 Balance brought down .. .. .. .. .. 31 Payment to Wanganui Harbour Board under Wanganui Balance carried forward.. .. .. .. !! 9 Harbour Endowment, &c., Act, 1877 .. .. .. 35 £40 £40 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .... .. .. .. ~ 823 Leased land .. .. .. .. .. ~ 824 Rents charged in advance .. .. .. .. 9 Revenue Account .. .. .. .. '' g Sundry creditors Cash in Local Bodies' Deposit Account of Receiver of Land Administration expenses .. .. .. .. 1 Revenue, Wellington . . .. . . .. ] 8 Wanganui Harbour Board .. . . .. 18 £851 £851 Thos. Pound, Assistant Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1940.

LANDS AND SURVEY DEPARTMENT—continued. WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1940. Receipts. £ Payments. £ Balance in Local -Bodies' Deposit Account of Receiver of Consolidated Fund : Administration expenses, section 6 of Land Revenue, Wellington, at Ist April, 1939 .. .. 10 the Wanganui River Trust Act, 1891 . . .. 20 Rents .. .. .. .. .. .. 001 Wanganui River Trust under Wanganui River Trust Act, 1891 384 Principal instalments in respect of sales . . .. .. 4 Interest on loans repayments under section 47, Land for Interest instalments in respect of sales, &.c. .. .. 12 Settlements Act, 1925 .. .. .. 75 Principal repayments of loans under section 47, Land for Settlements Act, 1925 .. .. .. .. 4 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1940 .. 144 £627 £627 Revenue Account for the Year ended 31st March, 1940. l)r. £ Cr. £ Administration expenses due to Consolidated Fund under Accrued rent 551 section 6of the Wanganui River Trust Act, 1891 .. 27 Accrued interest .. .. .. .. .. 12 Interest on loans under section 47, Land for Settlements Act, 1925 . . .. .. .. .. 89 Remissions of rent under Mortgagors and Lessees Rehabilitation Act, 1936 .. .. .. .. .. 13 Balance carried down .. .. .. .. 434 £563 £563 £ £ Balance from previous year .. .. .. .. 776 Balance brought down .. .. .. .. 434 Amount due to Wanganui River Trust under Wanganui Balance carried forward .. .. .. .. 848 River Trust Act, 1891 .. . . .. .. 506 £1,282 £1,282 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Capital .. .. .. .. .. ..12,577 Endowment lands— £ £ Loan for roading, section 47, Land for Settlements Leased .. .. .. .. ..14,197 Act, 1925 — £ Unleased .. .. . . .. 594 Advances .. .. .. .. 1,901 14,791 Principal instalments .. .. .. 534 Sundry debtors for— Interest .. .. .. .. .. 839 Rents .. .. .. . . .. 128 — 3,274 Sales (no,t yet payable) .. .. .. 221 .Rental adjustment .. .. .. .. .. 135 -—- 349 Sundry creditors — Interest on sales accrued but not due . .. .. 3 Administration expenses .. .. .. 7 Revenue Account: Balance carried forward .. .. 848 Rents paid in advance .. .. . . 5 Cash in Local Bodies' Deposit Account of Receiver of Wanganui River Trust: Amount not yet paid Land Revenue, Wellington, at 31st March, 1940 .. 144 over .. .. .. .. .. 137 149 £16,135 £16,135 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : Endowment revenue has been paid to the Wanganui River Trust without provision having been made for the payment of arrears of interest and principal instalments owing in connection with the loans under section 47 of the Land for Settlements Act, 1925. —Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1940.

MARKETING DEPARTMENT. EXPORT DIVISION. DAIRY-PRODUCE. Pinal Statement of the Dairy-produce Purchase and Sale Accounts, 1938-39 Season. Creamery Butter. Dr. £ Cr. £ Estimated deficit on 4,657,244 boxes shown in accounts Actual deficit on sale of 4,657,244 boxes .. .. 1,323,762 at 31st July, 1939 .. .. .. .. 1,315,712 Further deficit on realization of produce unsold at 31st July, 1939 .. .. .. .. 8,050 £1,323,762 £1,323,762 Whey Butter. Dr. £ Cr. £ Estimated deficit on 67,992 boxes shown in accounts at Actual deficit on sale of 67,992 boxes .. 20,505 31st July, 1939 .. .. .. .. .. 20,398 Further deficit on realization of produce unsold at 31st July, 1939 .. .. .. .. .. 107 £20,505 £20,505 Cheese. Dr. £ Cr. £ Estimated deficit on 1,122,998 crates shown in accounts Surplus on realization of produce unsold at 31st July, at 31st July, 1939 1,216,819 1939 58,891 Actual deficit on sale of 1,122,998 crates .. .. 1,157,928 £1,216,819 £1,216,819 Revenue Account, 1938-39 Season. Dr. £ Cr. £ Deficit Balance: Deficit, 1938-39 season .. .. . 2,514,889 Creamery Butter Account .. .. .. 1,323,762 £ Whey Butter Account .. .. 20, 505 Cheese Account .. .. .. 1,157,928 1,178,433 2,502,195 Payments to manufacturers of special milk products under the Dairy-produce (Special Milk Products) Regulations 1938 .. .. .. .. 12,694 £2,514,889 £2,514,889

B.—l [PT. IV], SUP. TO 1940.

Purchase and Sale and Revenue Accounts: 1939-40 Season's Dairy-produce purchased up to 31st July, 1940.

MARKETING DEPARTMENT— continued. EXPORT DIVISION— continued. DAIRY-PRODUCE— continued. Administration and General Expenses Account: 1939-40 Season's Dairy-produce purchased up to 31st July, 1940.

Ktagdom. New Zeaiand. Total. „ , . Dr ~ £ £ £ Or. £ salaries .. .. .. .. .. __ # 5,324 5,050 10,374 Miscellaneous recoveries .. .. .. .. .. .. 7x9 Legal expenses .. .. .. .. .. .. _ 85 gg Allocation of net expenses to Purchase and Sale Account — £ Office rent, maintenance, cleaning, telephone, and sundry expenses .. .. 1,418 961 2,379 Creamery butter .J .. .. .. .. 38,966 Postages, cables, and printing and stationery .. .. .. 52 534 '586 Whey butter .. .. .. .. .. '621 Travelling-expenses .. .. .. .. .. .. .. 27 20 47 Cheese .. .. .. .. .. .. 15,472 Subscriptions, donations, and entertainment .. .. .. .. 81 81 55 059 Shipping inspection .. .. .. .. .. .. '' 723 '256 979 Agency expenses: Lyttelton .. .. .. .. .. .. _ 225 225 Audit fees .. .. .. .. .. .. ., _ _ 298 298 Depreciation .. .. .. .. .. .. .. 290 ; 216 506 8,000 I 7,560 15,560 Advertising in United Kingdom .. .. . . .. .. _ 5 Q49 Miscellaneous expenses .. .. .. . . .. gj £ Cost of remittances to dairy companies .. .. .. .. .. 9 280 Interest on overdraft at Reserve Bank .. .. .. .. .. 25 312 0 T1 . 0 . n — 34,592 subsidy, .Public bervice Superannuation Fund .. . . .. .. 486 £55,778 £55,778

C BntTer ry Whey Butter. | Cheese. Tocal. j j Whey Butt er. j Cheese. Total. r • £ £ £ £ Cr. £ £ I £ £ Purchases net f.o.b. .. .. 16,095,886 249,266 6,629,958 22,975,110 Sales net f.o.b. to United Kingdom .. 15,813,837 249,535 ! 6,718,033 22,781,405 Gross surpluses earned down .. .. 8,319 269 96,408 104,996 To other destinations .. .. .. 290,368 .. i 8,333 298,701 16,104,205 249,535 6,726,366 23,080,106 16,104,205 j 249,535 j 6,726,366 23,080,106 Administration and general expenses .. 38,965 j 621 15,472 j 55,058 Gross surpluses brought down .. .. 8,319 269 96 408 104 996 burpius on cheese .. .. ,. .. j .. 80,936 80,936 Deficits on creamery and whey butter .. 30,646 352 ..' 30,998 38 ' 965 ; 621 96,408 | 135,994 38,965 621 96,408 135,994 Estimated payments to manufacturers of special milk products... j 150 i Surpluses and deficits brought down — £ rSalance, being surplus on 1939—40 season's dairy-produce purchased up to 31st July, 49,788 j Surplus on cheese .. .. .. .. .. .. 80,936 Less deficit on whey butter .. .. .. .. .. 352 80,584 Less deficit on creamery butter .. .. .. .. .. 30,646 —- j 49,938 — — — ' 49,938 ; 49,938

B. —1 [PT. IV], Sup. TO 1940.

MARKETING DEPARTMENT—continued. EXPORT DIVISION—continued. MEAT. Purchase and Sale Account for the Period ended 31st July, 1940. Dr. £ £ Cr. £ £ Purchases— SalesLamb .. .. .. .. 9,052,067 Lamb .. .. , . .. 9,097,172 Mutton .. .. .. .. 2,040,639 Mutton .. .. .. .. 2,058,080 Beef and veal .. .. .. 1,859,135 Beef and veal . . < . . . 1,875,979 Pork .. .. .. .. 1,364,403 Pork .. .. .. .. 1,371,749 Offals .. .. .. .. 593,055 Offals .. .. .. .. 599,732 Tinned meat .. .. .. 66,546 Tinned meat .. .. .. 66,617 14,975,845 15,069,329 Balance carried down .. .. . .. 93,484 £15,069,329 £15,069,329 Revenue Account for the Period ended 31st July, 1940. Dr. £ Cr. £ Salaries .. .. .. .. .. •• 3,685 Balance brought down .. .. .. .. 93,484 Office rent, maintenance, cleaning, telephones, and sundry expenses .. .. .. .■ • • 818 Postages, cables, and printing and stationery .. .. 1,246 Travelling-expenses.. . . .. . . .. 36 Shipping inspection .. .. .. .. 1,100 Audit fees . . .. .. .. .. 310 Depreciation (office and departmental equipment) .. 61 Cost of remittances to freezing companies and others .. 4,036 Interest on overdraft at Reserve Bank .. .. 2,781 Payment to New Zealand Meat-producers Board .. 20,000 34,073 Net surplus .. .. .. .. .. 59,411 £93,484 £93,484

WOOL. Purchase and Sale Account for the Wool Year ended 30th June, 1940.*

Charges, Expenses, and Administration Account for the Wool Year ended 30th June, 1940.* Dr. £ Cr. £ Brokers' charges .. .. .. • • ■ • 042,565 Allowance in sale price for charges and expenses, and Appraisal costs .. .. .. . . ■ • 67, 702 recoveries, including amount of wool levy .. 1,088,483 Wool levy paid oil behalf of growers .. .. 20,666 Charges and expenses to f.o.b. .. .. 82,439 Scouring charges .. .. •• •• 167,911 981,283 Balance carried down .. .. • • 107,200 £1,088,483 £1,088,483 Dr. £ Or. £ Salaries .. .. .. .. •• 3,677 Balance brought down .. .. .. .. 107,200 Office rent, maintenance, cleaning, telephone, and sundry Interest .. .. .. .. .. .. 8,351 expenses .. •• •• •■ •• 882 Postages, cables, printing, and stationery .. .. 2,087 Travelling-expenses .. .. .. . • 41 Audit fees . . .. • • ■ • • • 310 Depreciation .. ■. • • • • • ■ 61 Cost of remittances to brokers and others .. .. 1,655 8,713 Net surplus .. .. .. .• •• 106,838 £115,551 £115,551 * The accounts do not cover a full wool year, as the wool submitted at crutching sales in July and August, 1939, was not handled by the Department.

Greasy Wool. Slipe Wool. Total. ' Greasy Wool. Slipe Wool. Total. Purchases — £ £ £ Sales— £ £ £ Appraisal values 12,491,525 2,868,730 15,360,255 To United Kingdom 11,986,742 2,952,251 14,938,993 Final payments .. 141,865 87,961 229,826 Wool Control To New Zealand mills 646,648 4,440 651,088 12,633,390 2,956,691 15,590,081 12,633,390 2,956,691 15,590,081

B.—l [FT. IV], SUP. TO 1940.

MARKETING DEPARTMENT—continued. EXPORT DlVlSlON—continued. TALLOW. Purchase and Sale Account fok the Period ended 31st July, 1940. Dr. £ Or. £ £ Purchases .. .. .. .. .. 290,347 Sales .. .. .. .. 401875 Balance carried down .. .. .. 3,439 Less freight .. .. .. 108' 089 293,786 £293,786 £293,786 Revenue Account for the Period ended 31st July, 1940. c. , • Dr - £ Gr - £ Salaries .. .. .. .. .. .. 082 Balance brought down . . .. ~ 3 439 Office rent, maintenance, cleaning, telephones, and sundry expenses .. .. .. ~ 67 Postages, cables, and printing and stationery .. .. 117 Travelling-expenses .. .. .. .. .. 37 Audit fees .. .. .. .. .. ~ (50 Depreciation .. .. .. .. ~ 22 Cost of remittances to manufacturers and others.. .. 199 Interest on overdraft at Reserve Bank .. .. 298 Net surplus .. .. .. .. .. 1,957 £3,439 £3,439 SCHEELITE. Purchase and Sale Account for the Period ended 31st July, 1940. Dr. £ Cr. £ Purchases .. .. .. .. .. .. 7,825 Sales .. .. .. .. 8 026 Cost of administration .. .. .. .. 201 £8,026 £8,026 Note.—The sale to the United Kingdom Government is at f.0.b., but the prices payable are to be based on the final analyses carried out in the United Kingdom. For the purposes of these accounts, analyses by the Dominion Analyst have been used as final analyses have not yet been received. MARKETING DEPARTMENT (EXPORT DIVISION). Balance-sheet as at 31st July, 1940. Liabilities. £ £ Assets. £ Reserve Bank of New Zealand- Sundry debtors for produce and amounts accrued due. 1 499 618 Dairy Industry Account .. 2,445,663 Stocks .. .. .. .. ~ 109'951 Meat Industry Account .. .. 577,891 Office and departmental equipment.. .. 5' 564 Sundry Products Account,— £ Advances to Sheep-skin Controller .. .. .. Bo' 302 Tallow .. .. .. 234,033 Dairy-produce Account— £ Sheep-skins .. .. 80,302 Deficit for 1938-39 season .. .. 2 514 889 Scheelite .. .. .. 510 £ ' ' Less surplus for 1937-38 season 576,724 314,845 Less surplus for 1939-40 season Less fruit (credit) .. 25,184 (purchases up to 31st Julv, 289,661 1940) .. .. .. 49,788 626,512 3,313,215 j 888 377 Less Wool Industry Account (credit) .. 344,794 2,968,421 Less cash held in London .. .. 95,257 2,873,164 Sundry creditors for accrued charges and sundry credit balances .. .. .. .. 542,442 Net surpluses— £ Meat.. .. .. .. .. 59,411 Wool.. .. .. .. .. 106,838 Tallow .. .. .. .. 1,957 168,206 £3.883.812 £^^812 G. A. Duncan, Director. R. J. Wells, Accountant. I hereby certify that the several Purchase and Sale Accounts, the Administration and General Expenses Account, the Charges Expenses and Administration Account, the Fruit Consignment Account, and the Revenue Accounts, together with the Palance-sheet as at 31st July, 1940, have been examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon.—Cyril G. Collins, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1940.

MARKETING DEPARTMENT— continued. INTERNAL MARKETING DIVISION. Trading Account for Year ended 31st March, 1910.

Head Office. Thorndon. Auckland. Total. j Head Office. | Thorndon. Auckland. Total. Dr. £ £ | £ | £ | Cr. £ ! £ £ £ Balances transferred to Profit and Loss Account .. 53,295 29,271 5,903 88,469 ! Gross profits and commissions on trading.. .. 53,295 | 29,271 5,903 88,469 Profit and Loss Account for Year ended 31st March, 1940. Dr. i £ i £ I £ £ Cr. i £ £ £ £ Salaries, wages, and overtime .. .. .. 13,349 10,449 2,063 25,861 Gross profits transferred from Trading Account .. 53,295 29,271 5,903 88,469 Audit fees . . .. .. .. .. 300 300 41 641 Net rents and sundry recoveries.. .. .. .. 99 17 116 Advertising .. .. .. .. .. 192 .. .. 192 Cost of administration of honey pools .. .. .. .. 3,772 3,772 Bad debts .. .. .. .. .. 599 .. 599 Cost of administration of Butter Equalization Account 10,000 .. .. 10,000 Damages in law .. .. .. ..I .. 50 .. 50 Cost of administration of food control .. .. 2,100 .. .. 2,100 Depreciation .. .. .. .. ..I 77 1,908 527 2,512 Expenses of Fruit-marketing Committees .. .. 193 .. .. 193 Furniture, fittings, &c. .. .. .. .. 65 .. .. 65 General expenses and repairs .. .. .. 170 287 127 584 Interest and exchange .. .. .. .. 7.,984 1,316 1,237 10,537 Insurances .. .. .. .. •. 480 322 92 894 Light, heat, and power .. .. .. .. 49 187 8 244 Maintenance of buildings .. .. .. . . 891 . . 891 Postages, telegrams, and telephones .. .. 2,314 507 361 3,182 Printing and stationery . . .. .. .. 541 466 135 1,142 Rents and rates .. .. .. .. 1,683 120 1,065 2,868 Superannuation Fund subsidy .. .. .. 96 75 9 180 Transfer expenses .. .. .. .. 131 .. .. 131 *, Travelling and motor expenses .. .. .. 2,495 2,463 177 5,135 Balance carried down: Net profit before making 35,276 9,430 3,850 48,556 provision for taxation 65,395 29,370 9,692 104,457 65,395 29,370 9,692 104,457 £ ! £ £ £ £ £ £_ £ Reserve for taxation .. .. .. .. 21,400 6,100 2,500 30,000 Balance brought down .. .. .. 35,276 9,430 3,850 48,556 Net profit to Appropriation Account .. .. 13,876 3,330 1,350 18,556 35,276 9,430 3,850 48,556 35,276 j 9,430 3,850 j 48,556 Profit and Loss Appropriation Account. Dr. £ | £ £ £ \ Cr. £ £ £ £ Compensation to New Zealand lemon-growersf .. 2,080 .. .. 2,080 Balance from 1939 .. .. .. ■■ 54,660* 14,508 7,349 32,803 Balance .. .. .. .. .. 42,864* | 17,838 8,699 16,327* Net profit from Profit and Loss Account .. .. 13,876 3,330 1,350 18,556 ; 40,784* I 17,838 8,699 14,247* I 40,784* 17,838 . 8,699 14,247* * Denotes debit balances, f Payment made under Marketing Amendment Act, 1937, section 12.

B.—l [PT. IV], SUP. TO 1940

MARKETING DEPARTMENT—continued. INTERNAL MARKETING DIVISION —continued. Butter Equalization Account eor the Year ended 31st March, 1940. Dr. £ Cr. Balance from accounts for the period ending 31st March, Differentials— £ 1939 .. .. .. .. .. .. 54,421 (a) Directly paid and payable by dairy factories under Equalizing payments under section 12, Marketing the Butter Marketing Regulations 1937, Amendment Act, 1937 —• clause 31 .. .. .. .. 233,962 (a) Charges payable to dairy factories mainly in (b) Indirectly accrued under the Butter Marketing connection with the storing of butter for Regulations 1937, clause 16, representing the local consumption during the winter difference between the proceeds of but er months in the South Island and not withdrawn from export, &0., for salo at the allowed for in the butter differential: —■ regulated local price (less allowances for £ patting, &c.) and the amount paid for purchase Freight and cartage .. .. 524 at the f.o.b. guaranteed price, as follows: — Reworking and defrosting .. 891 £ Storing and freezing .. .. 3,252 Sales at the regulated local price .. 692,328 Bulking and parchment .. .. 95 Add stocks at 31st March, 1940 Interest and insurance .. .. 1,570 (valued at guaranteed f.o.b. price) 115,498 6,332 — (b) Payments to authorized distributors in 807,826 connection with the salo of butter as Deduct purchases at guaran- £ ships' stores to foreign-going vessels, teed f.o.b. price .. 709,742 sales to island dependencies, climatic Stocks at Ist April, 1939 and servicing allowances, &c. .. .. 19,121 (valued at guaranteed Payments under section 11, Marketing Amend- f.o.b. price) .. .. 76,183 ment Act, 1937 — " 785,925 Freight and cartage .. .. .. 3,603 — 21,901 Agency, wharfage, marine insurance, &c. .. 360 Storage and freezing .. .. .. 7,180 Insurance .. .. .. 1,164 Grading fees .. .. .. 1,069 13,376 Overhead and administrative expenses (including interest) 10,000 Balance forward to next year's accounts .. .. 152,613 £255,863 £255,863 HONEY SECTION. Local and Export Pool Account for the Year ended 31st March, 1910. Dr. £ Cr. Balance: Stock .. .. .. .. .. 22,339 Sales— £ Advances to producers at Bid. per pound .. .. 23,720 Packed and bulk honey in London .. .. 55,299 Honey purchases and transfers .. .. .. 9,028 Packed and bulk honey in New Zealand .. .. 39,302 Administration expenses (salaries, rent, telephones, Exchange .. .. .. .. .. 3,218 stationery, &c.) .. .. .. .. .. 3,261 Sundry credits .. .. .. .. 766 Advertising .. .. .. .. .. 6,545 Stocks .. .. .. .. .. .. 4,472 Commissions .. .. .. .. .. 5,763 Local Pool Account Expenses— £ Blending and Packing Department charges.. 7,586 Cartage and freight .. .. .. 1,645 9,231 Export Pool Account Expenses— Blending and Packing Department charges .. 9,892 Handling, freight, and shipping .. .. 2,975 12,867 Balance .. ... .. .. .. .. 10,303 £103,057 £103,057 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Overdraft, Reserve Bank of New Zealand .. .. 217,075 Land .. .. .. .. .. ~ 12,577 Creditors— £ Buildings .. .. .. .. .. 24,270 Sundry .. .. .. 145,834 Motor-vehicles .. .. .. .. .. 2,249 Departmental .. .. .. 7,316 Loose tools and equipment, plant, furniture, and 153,150 office appliances .. .. .. .. 21,819 Reserve for renovations and repairs to premises at Goodwill .. .. .. .. . . 19,000 Thorndon .. .. .. .. .. 600 Stock-in-trade .. .. .. .. . . 201,093 Reserve for Public Service Superannuation Fund .. 184 Stocks of stationery, petrol, packing-materials, &c. .. 4,514 Reserve for insurance on fruit in transit and cool Debtors— £ stores in New Zealand .. .. .. .. 500 Sundry .. .. .. 271,376 Fruit Advertising Suspense Account .. .. 220 Departmental .. .. .. 4,488 Butter-processing machine royalty reserve .. .. 24 275,864 Reserve for taxation .. .. .. .. 30,000 Payments in advance .. .. .. .. 273 Gift Parcel Account (honey) . . .. .. 50 Cash in hand . . . . .. . . . , 29 Reserve for honey advertising (London) .. .. 6,458 Losses in Suspense .. .. .. .. 277 Honey Seals Account .. .. .. .. 6,838 Profit and Loss Appropriation Account .. . . 16,327 Honey Pool Account .. . . .. .. 10,303 Butter Equalization Account .. .. .. 152,613 Writings-off Reserve .. . , . . .. 277 £578,292 £578,292 Jas. E. Thomas, for Director. 6. 0. Jupp, Accountant. T hereby certify that the Trading Account, Profit and Loss Account and Appropriation Account, the Butter Equalization Account, the Honey Section Local and Export Pool Account, and the Balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril 0. Collins, Controller and Auditor-General.

B—B.8 —B. 1 [PT. IV], SUP. T0J1940.

B.—l [PT. IV], SUP. TO 1940.

MINES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. £ Advertising, &c. .. .. .. .. 108 Commission collecting goldficlds revenue .. .. 502 Assistance to prospecting, mining, and roads .. .. 30,882 Goldfields revenue .. .. .. 19 273 Bad debts .. .. .. .. .. 142 Hire of drills .. .. .. .. .. '253 Centennial Exhibition: Gas exhibit .. . . . . 250 Interest receivable .. . . . . .. . . 591 Collecting goldfields revenue, &c. .. .. .. 184 Surplus on gold transactions .. .. .. 30 Depreciation . . . . . . . . .. 1,482 Registration and other fees .. . . . . , , 942 Drill maintenance .. .. .. . . . . 501 Rents receivable . . .. .. . . . . 76 Examinations .. .. ~ .. . , ]36 Sale of mining equipment .. .. . . . . 35 Expenses— Territorial revenue— £ Delegates to Coal Conference .. . . . . 15 Mining Act .. .. .. . . 19 National Check Inspector .. .. .. .. 84 Petroleum Act .. .. .. .. 2,752 Freight and cartage .. . . . , . . 20 — 2 771 Fuel, light, and water .. .. ~ . . 90 Timber royalties .. .. .. . . .. 4 Goldfields revenue: Local bodies .. .. .. 19,273 Balance carried down .. .. .. ..55,615 Office removal expenses .. .. . . . . 10 Office requisites .. .. .. .. . . 43 Postages and telegrams .. .. . . .. 362 Printing and stationery .. .. ~ .. 326 Rents .. .. .. .. .. .. 792 Salaries .. .. .. .. 17,518 Schools of Mines and libraries .. .. .. 3, .533 Social amenities in mining townships .. .. .. 891 Sundry expenses .. .. .. .. .. 18 Telephones and bureau calls .. .. .. 414 Travelling allowances and expenses and motor maintenance 3,108 £80,182 £80,182 £ £ Balance brought down .. .. .. .. 55,615 Excess of expenditure over income .. .. .. 50,640 Interest on capital .. .. .. . . .. 1,025 £56,640 £56,640 GREY RESCUE STATION. Revenue Account for the Year ended 31st March, 1940. Dr. £ Or. £ Amount of accumulated fund as at 31st March, 1939 .. 3,354 Stores on hand, Ist April, 1939 .. .. ~ 218 Income of fd. per ton levy on output for year 1939 from Expenses of management — £ mines in levy area .. .. .. ..1,751 Fees to trainees'" .. .. .. .. 586 Stores on hand, 31st March, 1940 .. .. .. 36 Freight and cartage .. .. . . 22 Maintenance and equipment . . .. 96 Maintenance of rescue van .. . . .. 7 Printing and stationery .. .. .. 11 Salaries .. .. .. .. . . 4] 3 1,135 Depreciation .. .. .. ~ . , 173 Interest on capital .. .. .. .. .. 114 Amount of accumulated fund as at 31st March, 1940 .. 3,501 £5,141 £5,141 COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Allocation of Revenue— Rents, royalties, and fees from leases and licenses under Westport Harbour Revenue .. .. .. 10,303 the Coal-mines Act, 1925 .. .. .. .. 29,065 Greymouth Harbour Revenue .. .. .. 2,914 Primary Education Account .. .. .. 1,236 Secondary Education Account .. .. .. 773 Land for Settlements Account .. .. .. 21 Remissions of rent and royalty under section 17 of the Coal-mines Act, 1925, and section 7 of the Finance Act, 1932 (No. 2) .. .. .. .. 2,563 Carried down: Territorial revenue .. .. .. 11,255 £29,065 £29,065 Net Revenue Account. Dr. £ Or. £ Salaries .. .. .. .. .. .. 550 Brought down : Territorial revenue .. .. .. 11,255 Postages and telegrams .. .. .. .. 30 Commission earned on revenue collected for other accounts 645 Printing and stationery .. .. .. .. 80 Depreciation . . .. .. .. .. I Excess of income over expenditure .. .. .. 11,239 £11,900 £11,900 Note.—The Revenue Account includes rents for period Ist July, 11)39, to 30th .Tune, 1940, and royalties for period Ist January 1939, to 31st December, 1939. 1 '

B.—l [PT. IV], Sup. TO 1940

MINES DEPARTMENT— continued. Balance-sheet as at 31st March, 1940. Liabilities. £ £ Assets. £ Capital Account— Land .. .. ~ .. ~ ~ 4,349 Consolidated Fund .. .. .. 24,19J Buildings .. .. .. " " '772 Public Works Fund .. .. .. 805,038 Carbons .. .. .. .. .. 1,340 829,229 Motor-cars .. .. .. .. .. '694 Grey Rescue Station accumulated fund, as per Revenue Furniture and fittings .. .. .. ~ 868 Account .. .. .. .. 3,501 Mechanical office appliances a,nd instruments .. .. 438 Creditors— £ Stamps and saleable publications .. .. .. 352 Departmental .. .. .. 80 Drills and equipment .. .. .. .. 4,668 Sundry .. .. .. .. 5,979 Libraries and maps, exhibits, and mineral specimens .. 260 6,059 Stores .. .. .. .. .. 9,045 Reserves: Reserve for bad and doubtful debts .. 500 Humphries Gully water-race .. .. .. 300 Writing off Suspense Account .. .. .. 1,340 Mine Rescue Station— £ Amounts held in deposit .. .. .. .. 4,124 Buildings .. .. .. .. 1,846 Treasury Adjustment Account .. .. .. 58,492 Plant .. .. .. .. .. '918 Rescue van .. .. .. ~ 410 Stores on hand .. .. .. .. 36 3,210 Mortgage .. .. .. .. 6,243 Interest accrued and unpaid . . .. 1,345 7,588 Loans .. .. .. .. .. 12,472 Interest accrued and unpaid .. .. 248 12,720 DebtorsDepartmental .. .. .. .. 266 Sundry .. .. .. 11,859 12,125 National Development Account: Development of Mining 793,590 Assets in Suspense Account .. .. .. 1.340 Deposits Account— £ Post Office .. . . .. . . II Mining Act, 1926 .. .. .. 205 Receiver-General .. .. .. 838 Receivers of Gold Revenue .. .. 652 Local bodies .. .. .. .. 2,118 Fixed deposits .. .. .. .. 300 4,124Excess of expenditure over income: Mines Department .. .. .. .. 56,641 Less excess of income over expenditure: Coal Revenue Accounts .. .. 11,239 45,402 £903,245 £903,245 Note.—Subsidies totalling £6,567 advanced to mining companies and syndicates are recoverable in the event of payable gold ill sufficient quantities being won, or the grantee disposing of the rights held, cither wholly or partially. The item " National Development Account, £793,590" represents expenditure out of the Public Works Fund from 1870 to 1922, which is not included in other items of the Balance-sheet. C. H. Benney, Acting Under-Secretary. M. L. Thomas, Accountant. I hereby certify that the Income and Expenditure Account, Revenue Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory note dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— J. P. Rutherford, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1940.

NATIVE-LAND-DEVELOPMENT SCHEMES. Interest Account for the Year ended 31st March, 1940. Dr. £ Or. £ Interest on loan capital .. .. .. .. 71,746 Interest on amounts expended on development schemes Interest on advances from Consolidated Fund under and advances to units .. .. .. .. 92,783 section 8, Finance Act, 1929 .. .. .. 200 Interest on advances under section 340, Native Land Balance, transferred to Revenue Account .. .. 23,719 Act, 1931 (Maori Land Boards) .. .. .. 194 Interest on advances under section 521, Native Land Act, 1931 (Native Trustee) .. .. .. 2,287 Interest on advances under seotion 48, Native Land Amendment Act, 1936 (Native settlers) .. .. 383 Interest on Oturei Mortgage .. .. .. 18 £95,665 £95,665 Revenue Account for the Year ended 31st March, 1940. Dr. £ £ Or. £ Depreciation— Balance, transferred from Interest Account .. .. 23,719 Departmental motor-vehicles .. .. .. 201 Departmental surveyor's equipment .. .. 17 — 218 Balance, transferred to Net Revenue Account .. .. 23,501 £23,719 £23,719 Net Revenue Account for the Year ended 31st March, 1940. Dr. £ Or. £ Balance, 31st March, 1940 .. .. .. .. 38,505 Balance, Ist April, 1939 .. .. .. .. 6,069 Balance transferred from Revenue Account .. 23,501 Previous year's profits on bulk purchases .. .. 8,888 Adjustment on account of previous years .. . . 47 £38,505 £38,505 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ £ Loan capital: Public Works Fund .. .. 1,950,497 Native-land developmentLiability to Consolidated Fund— £ Settlement expenditure, including interest 2,075,825 Advance under section 8, Finance Act, Advances under section 48, Native Land 1929: Principal .. .. .. 2,300 Amendment Act, 1936 .. .. 8,087 Interest on loan capital .. .. 86,606 Interest accrued .. .. .. 70 88,906 2,083,982 Sundry creditors-— Advances— Departmental .. .. .. 16,180 Native Trustee under seotion. 521, Native Miscellaneous .. .. .. 35,892 Land Act, 1931 .. .. .. 52,527 Employment promotion grant unexpended 32,889 Interest accrued .. .. .. 1,116 84,961 53,643 Writings-off in Suspense .. .. .. .. 5,566 Maori Land Boards under section 340, Net Revenue Account-— Native Land Act, 1931 .. .. 4,867 Balance, Ist April, 1939 .. .. 6,069 Interest accrued .. .. .. 69 Plus— —-— 4,936 Excess income over expendi- £ Oturei Block .. .. .. 273 ture, 1939-40 .. .. 23,501 Interest due and accrued .. .. 5 Previous year's profits on 278 bulk purchases .. .. 8,888 Departmental motor-vehicles .. .. 75 Adjustment on account of Surveyors' equipment .. .. 212 previous years .... 47 287 32,436 Sundry debtors—■ 38,505 Departmental .. .. .. 350 Miscellaneous .. .. .. 15,618 Advances to Maori Land Boards (instalments principal, £2,455; interest, £1,320) .. .. .. .. 3,775 19,743 Losses in Suspense .. .. .. .. 5,566 £2,168,435 £2,168,435 Note.—As from Ist April, 1936, administration expenses have been charged to the Consolidated Fund, and are not included in the above account. 0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.--1 [Pt. IV] and to the following comments : (1) The loading of the various schemes for administration expenses is not sufficient to cover the full cost; (2) moneys expended out of the " Surveys of Native Land Account " on Native-land-development schemes have not been recouped ; (3) in the opinion of the Audit Office, expenditure from the Public Works Fund on Native-land-development areas incurred prior to the assumption of control by the Native Department and included in the Crown lands Balance-sheet should be reflected in the accounts of the Native-land-development schemes. —J. P. Rutherford, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1940

NATIVE TRUSTEE. Interest Account for the Year ended 31st March, 1940. Dr. (Jr. £ Interest allocated to amounts held under— £ £ Interest on mortgage and other investments .. .26 599 Native Land Act, 1931, Part 111 .. .. 4,373 Native Land Act, 1931, Part X. .. .. 1,851 Native Land Act, 1931, Miscellaneous .. 38 Native Trustee Act, 1930 .. , . .. 510 Native Purposes Act, 1931 .. .. .. 1,814 Native Housing Amendment Act, 1938 .. 1,173 West Coast Settlement Reserves Act, 1892 . . 184 Miscellaneous funds .. .. .. 37 9,980 Interest on advances under — Native Land Act, 1931,.section 521 .. .. 2,286 Post Office loan .. .. .. .. 865 3,151 Surplus carried to Revenue Account .. .. .. 13,468 £26,599 £26,599 Revenue Account for the Year ended 31st March, 1940. I Jr. £ Or. £ Administration expenses: Contribution to Consolidated Balance from Interest Account .. .. .. 13,468 Fund of amount fixed to cover Native Trustee's propor- Commission . . .. .. .. .. 4 921 tion of salaries and working-expenses .. .. 12,200 Pees .. .. .. .. .. .. 472 Net working loss on properties acquired under mortgage 421 Unauthorized expenditure : Settlement of claim arising from impersonation of beneficiary .. . . .. 8 Net surplus carried to Appropriation Account .. .. 6,232 £18,861 £18,861 Appropriation Account for the Year ended 31st March, 1940. Dr. £ Or. £ Balance, 31st March, 1940 .. .. .. .. 18,568 Balance, Ist April, 1939 .. .. .. .. 12,336 Net surplus from Revenue Account .. . , ~ 6,232 £18,568 £18,568 Balance-sheet as at 31st March, 1940. Liabilities. Assets. Amounts held under — £ £ Mortgages and other investments (book Native Reserves Act, 1882 .. .. 61,380 value)— £ £ £ West Coast Settlement Reserves Act, 1892 48,175 j Mortgages .. .. .. 412,293 Native Land Act, 1931, Part X .. .. 61,848 j Less assignment to Post Office .. 20,405 Native Land Act, 1931 — £ | 391,888 Maori Land Board Funds .. 163,962 I Local-body securities .. .. .. 5,100 Special investments .. .. 450 Properties acquired under mortgage .. 14,494 Miscellaneous .. .. 6,129 411 4g2 170,541 Loans Native Housing (Special) .. .. .. 52,824 Native Trustee Act, 1930 .. .. 17,314 Interest and rent due and accrued .. .. .. 18,566 Native Purposes Act, 1931 .. .. 61,900 I Advances (on overdraft) to estates and accounts .. 175,733 Miscellaneous funds .. .. .. 10,914 Sundry debtors .. .. .. .. 2 605 —— 432,072 Balances— Housing Fund (Special) .. .. .. .. 105,655 At bank .. .. .. .. 36,606 Sundry creditors .. .. . . .. .. 16 Cash in band .. .. . . .. 44 Native Land Act, 1931, section 521— Cash at branches .. .. 13 319 Advances under .. .. .. 60,000 49 ; 959 Less repayments .. .. .. 7,473 Losses in Suspense .. .. .. . 122 52,527 Interest accrued on loans .. .. .. .. 1,572 Writings-off in Suspense .. .. .. .. 122 Reserve against unpaid interest .. .. 1,614 Special reserve against claims .. .. 159 Assurance and Reserve Fund .. .. 97,801 Investment Fluctuation Account .. .. 1,195 Profit and Loss Appropriation Account .. 18,568 119,337 £711,301 j £711,301 0. N. Campbell, Native Trustee. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books, documents, and securities submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The advances made to the East Coast Maori Soldiers Fund by the Native Trustee exceed the value of the realizable assets of the Fund.—Cyril 6. Collins, Controller and AuditorGeneral.

B.—l [PT. IV], SUP. to 1940.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account fob the Year ended 31st March, 1940. Dr. £ Or. £ Working-expenses .. .. .. .. 1,736,763 Postages .. .. .. .. .. 1,407,762 Depreciation (b).. . . .. .. .. 33,759 Rent received .. .. .. .. .. 17,281 Private box and bag rents .. .. .. 30,745 Rural delivery fees .. .. .. .. 28,576 Money-order and postal note commission .. .. 89,335 Miscellaneous revenue .. .. .. .. 186,007 Loss before charging interest on capital carried down.. 10,756 £1,770,522 £1,770,522 £ Loss brought down .. .. .. .. 10,756 Loss on year's working transferred to General Profit and £ Interest on capital (a) .. .. .. .. 86,716 Loss Account .. .. .. .. .. 97,472 £97,472 £97,472 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ CV. £ Working-expenses .. .. .. 422,021 Revenue .. .. .. .. .. 352,058 Depreciation (b) .. .. .. .. 33,648 Miscellaneous .. .. .. .. .. 79,720 Rents received .. .. .. .. .. 1,241 Loss carried down .. .. .. .. 22,650 £455,669 £455,669 £ £ Loss brought down .. .. .. ■ • 22, 650 Loss on year's working .. .. .. .. 49, 230 Interest on capital (a) .. .. .. . . 26,580 £49,230 £49,230 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Or. £ Working-expenses .. .. •• •• 753,281 Telephone revenue .. .. .. .. 1,653,781 Depreciation (b) .. .. ■■ •• 390,568 Rents received .. .. .. .. .. 6,616 Profit carried down .. .. •• •• 516,548 £1,660,397 £1,660,397 £ £ Interest on capital (a) .. .. •• •• 362,188 Profit brought down .. .. .. .. 516,548 Profit on year's working .. 154,360 £516,548 £516,548 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Working-expenses .. .. •• •• 343,438 Revenue .. .. .. .. .. 791,353 Depreciation (b) .. ■■ ■■ •• ..134,593 Rents received .. .. .. .. .. 4,965 Profit carried down .. .. 344,566 Miscellaneous .. .. .. .. .. 26,279 £822,597 £822,597 £ £ Interest on capital (a) .. .. .. ..106,322 Profit brought down .. .. .. ..344,566 Profit on year's working . . . - . • 238,244 £344,566 £344,566

B.—l [PT. IV], SUP. to 1940.

POST AND TELEGRAPH DEPARTMENT—continued. SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Cr Working-expenses 127,580 Revenue ' 149 g 55 Depreciation (o) .. .. .. t , $Q2 *' Profit carried down .. .. .. t> 3 593 t14!) » 955 £149,955 £ n Interest on capital (a) 7 )92 8 Profit brought down 3,593 Loss on year's working .. .. ~ .. 4' 335 £7 ' 928 £7,928 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ q t Working-expenses .. .. .. .. .. 19,326 Revenue on wireless traffic .. ~ 10*630 Depreciation (6) 2,744 Loss carried down " ;; £22 > 070 £22,070 Loss brought down Loss on year's working .. r > £ 71 „ Interest on capital (a) .. .. . . 2,279 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1940. Df £ Q r Postal Branch: Loss 97,472 Toll Branch : Profit .. Telegraph Branch: Loss 49,230 Telephone Branch: Profit .. .. " lfii'qm Wireless Branch: Loss .. .. .. ..13 719 .... 104,d0u Service Garage: Loss .. .. .. .. 4 335 Net profit .. .. .. .. ~ 227 \ 848 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1940. Dr - £ Cr. ~ Payment to Treasury .. .. .. 2,929 Balance .. 71 Expenditure chargeable against Profit and Loss Accounts ' General Profit and Loss Account " " " 097'51« for previous year .. .. . . , . 1 256 ' > Balance'— (1) Post and Telegraph Act, 1928, sec- £ tion 95 (d) : Due to Consolidated Fund 265,963 (2) Retained by Post Office Account .. 29,270 — 295,233 — -

B.—l [FT. TV], SUP. TO 1940.

General Balance-sheet. Sundry creditors— Liabilities. £ £ Assets. £ £ Money-order payees for unpaid money-orders .. .. .. 66,045 Capital Account balance .. .. .. .. .. .. .. 1,344,907 Other Administrations, on money-order, postal, and cable accounts .. 96,541 Stock at Stores, Telegraph Engineers' and Workshops, and in transit .. .. 689,755 Postal note payees for unpaid postal notes .. .. .. 87,575 Sundry debtors— Sundry other creditors .. .. .. .. .. .. 810,295 Other Administrations on Money-order Account .. .. .. 1,673 Other Government Departments .. .. .. .. 954,861 Government Departments .. .. .. .. .. 99,592 2,015,317 Sundry other debtors .. .. .. .. .. .. 372,863 Assets written off Reserve Account .. .. .. .. .. 8,354 474,128 War Loan Certificate Account .. .. .. .. .. .. 4,918 Post Office Investment Certificate Account: Investment held in GovernPost Office Investment Certificate Account .. .. .. .. .. 574,789 ment loans .. .. .. .. .. .. .. .. 592,650 Money- order Settlement Account .. .. .. .. .. .. 6,517 Postmasters' balance .. .. .. .. .. .. 2,440,015 Postmasters: For advance to Postmasters of stamps, postal notes, British Less savings-bank funds held in balance .. .. .. .. 215, 137 postal orders, Post Office Investment Certificates, and other documents of value, including stocks held in the General Post Office .. .. 4,795,083 2,224,878 Stamps held in Head Office and in transit .. .. .. .. 26,265,174 Head Office Account, including cash in bank .. .. .. 3,494,916 31,060,257 Bulk stock of stamps held in Head Office .. .. .. 26,256,330 Depreciation Reserve (including maintenance and renewals, equalization —— 31,976,124 reserve, telegraph, toll, and telephone systems) .. .. .. .. 5,023,740 Assets written off Suspense Account .. .. .. .. .. 8,354 Fire Insurance Reserve .. .. .. .. .. .. .. 155,000 Post Office investments under section 100 of the Post and Telegraph Profit and Loss Appropriation Account .. .. .. .. .. 295,233 Act, 1928 .. .. .. .. .. .. .. .. 4,035,073 Interest accrued on investments .. .. .. .. .. .. 21,049 Loan Conversion Expense Account .. .. .. .. .. 2,085 £39, 144, 125 £39, 144, 125 Xotes.—(a) Interest on so much of capital as is equal in amount to Depreciation Reserve investments is at the average earning-rate on such investments; interest on balance of capital is at £4 ss. per cent. (6) Depreciation has been allowed for on balance of assets as at Ist April, 1939, the total charge being earned to Depreciation Reserve.

P. Cutforth, A.R.A.N.Z., Director of Accounts. J. G. Young, Director-General, Post and Telegraph Department. I hereby certify that the Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon.— Cyril G. Collins, Controller and Auditor-General.

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1940. Receipts and Expenditure on Capital Account.

r,_ As at 31st March, Amount debited As at 31st March, „ Capital as at 1st Amount received Capital as at 31st 1939. during Year. 1940. April, 1939. during Year. March, 1940. . ■ _ ___ Expenditure — £ £ j £ Receipts — £ £ £ Telegraph and toll systems, including 2,899,208 101,478 3,000,686 Public Works Fund .. .. 15,183,733 784,564 15,968,297 work in progress Aeradio Adjustment Account (Consoli- 38,930 29,164 68,094 Telephone-exchange systems, including 9,325,766 353,125 9,678,891 dated Fund contribution to aeradio works in progress j assets) Wireless systems .. .. .. 44,777 2,485 47,262 Buildings and site .. .. 3,619,622 366,057 3,985,679 Plant and workshops .. 56,080 5,148 61,228 Motor-garages, &c. .. . . 328,817 5,659 334,476 Furniture and fittings .. 199,139 5,843 204,982 Aeradio systems — , j ; j Communication equipment .. 32,775 33,483 66,258 15,222,663 813,728 16,036,391 Buildings .. .. .. 6,154 • Cr. 4,318 1,836 Balance carried to General Balance-sheet .. .. 1,344,907 16,512,338 868,960 17,381,298 .. j 17,381298 > I i

B.—l [PT. IV], SUP. TO 1940

POST AND TELEGRAPH DEPARTMENT—continued. SAVINGS-BANK BRANCH. Profit and Loss Account for the Year ended 31st March, 1940. jOr. £ Cr. £ £ Interest credited to depositors .. .. 1,600,152 Interest received ... .. .. 1,813,639 Management expenses .. .. .. .. 222,719 Plus interest accrued to 31st March, 1940 436,786 Balance carried to Appropriation Account .. 21,615 2,250,425 Less interest accrued to 31st March, 1939 443,974 1,806,451 Sundry receipts .. .. .. . . 38,035 £1,844,486 £1,844,486 Appropriation Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Savings-bank profits paid to Consolidated Fund .. 166,795 Balance brought forward .. .. .. . 166,795 Balance carried forward .. .. .. .. 21,615 Profit and Loss Account .. .. 21,615 £188,410 £188,410 Balance-sheet of the New Zealand Post Office Savings-bank as at 31st March, 1940. Dr. £ Cr. £ Balance at credit of depositors'account .. .. 58,081,344 Cash on hand and at bank .. .. .. 215,137 Letters of credit and other liabilities .. .. 43,054 Investments .. .. .. .. .. 58,673,175 Reserve Fund .. .. .. .. 1,175,857 Interest accrued on investments .. .. .. 436,786 Advances to Postmasters, &c., of stamps, &c. .. 794 Thrift stamps held by teachers .. .. .. 26 Advance for school savings-bank expenses.. .. 5,000 Sundry debtors .. .. . . .. 2,540 Profit and Loss Appropriation Account .. .. 21,615 £59,327,664 £59,327,664 P. Cutford, A.R.A.N.Z., Director of Accounts. J. G. Young, Director General, Post and Telegraph Department. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —Cyril G. Collins, Controller and Auditor-General.

PRIME MINISTER'S DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ | Income. £ Salaries .. .. . . . . . . 11,038 Balance carried down .. .. .. 27,224 Advertising, publications, &c. .. .. .. 191 Defence Conference .. .. . . .. 143 League of Nations : New Zealand's expenses .. .. 13,731 Postage and telegrams .. .. . . . . 37 Printing and stationery .. .. .. .. 621 Rent of offices . . .. .. .. .. 712 Sundries .. .. . . .. . ■ . . 13 Telephone services .. .. .. .. .. 423 Travelling allowances and expenses .. .. .. 54 Depreciation — £ Furniture and fittings . . .. .. 196 Mechanical appliances .. .. .. 29 Library .. . . .. .. 36 261 £27,224 £27,224 £ £ Balance brought down .. .. .. .. 27,224 Excess of expenditure over income .. .. .. 27,277 Interest on capital .. .. .. .. .. 53 £27,277 £27,277 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital Account (Consolidated Fund) .. .. .. 1,365 Furniture and fittings .. .. .. 792 Creditors — £ Mechanical appliances .. .. . . .. 288 Departmental . . .. . . ■. 14 Library .. .. .. .. .. .. 285 Sundry .. .. .. .. .. 49 Excess of expenditure over income .. .. .. 27,277 63 Treasury Adjustment Account .. .. .. 27,214 £28,642 £28,642 0. A. Berendsen, Permanent Head. J. R. Deal, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General.

9 —B. 1 [PT. IV], SUP. TO 1940.

B.—l [PT. IV], SUP. TO 1940.

SCENIC RESERVES ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income. £ Cost of administering reserves— £ £ Rents .. .. . . . . . . .. 770 Trounson Kauri Forest .. .. .. 313 Royalties .. .. .. .. !. !! 71 Kapiti Island .. .. .. .. 215 Camping.fees .. .. .. .. .. 54 General .. .. .. ~ 344 Interest on loan .. .. . . .. . . 18 872 Depreciation overallowed in previous years .. .. 143 Grants to National Park and Domain Boards .. .. 2,583 Balance carried down .. .. .. ~ 2,460 Royalties written off .. . . .. . . ] Rebates allowed .. .. .. .. .. 4 Depreciation of plant, &e. . . .. .. .. 56 £3,516 £3,516 £ 1 Balance brought down .. .. .. .. 2,461 Transfer to Treasury Adjustment Account .. .. 13,668 Balance from previous year .. .. .. .. 13,668 Balance: Loss for year carried forward .. .. 12,191 Interest on capital .. .. .. .. .. 9,730 £25,859 £25,859 Balance-sheet as at 31st March, 1940. Liabilities. Assets. Capital Account— Land £ Money provided out of Consolidated Fund— £ £ Scenic Reserves .. .. .. .. 571,930 Balance, Ist April, 1939 .. .. 227,995 Domain and recreation resorves .. .. 539,216 Expenditure during year .. .. 5,701 Motuihi Island Domain— £ Buildings .. .. .. .. 1,908 233, 696 Less depreciation reserve .. .. 1,908 Moneys provided from Public Works Fund 13,178 Moneys provided from private sources for Kapiti Island Bird Sanctuarypurchase of reserves .. .. .. 6,921 Furniture, machinery, &c. .. .. 1,049 Value of Crown Land set aside as reserves 859,890 Less depreciation reserve .. .. 586 Employment Promotion Fund capital . . 162 ___ 4g3 — 1,113,847 Capital expenditure, Employment Promotion Fund 162 Sundry creditors— Loan: Mount Egmont National Park Board .. 289 Miscellaneous .. .. .. 3 Sundry debtors for— Departmental .. .. .. 17 Rent .. .. .. . . . . 105 — 20 Royalties . . .. . . .. .. 200 Rents paid in advance .. .. .. .. 10 Miscellaneous .. .. .. .. 210 Rents charged in advance .. .. .. 115 Interest Adjustment Account .. .. .. 1 Treasury Adjustment Account .. .. .. 10,775 Income and Expenditure Account .. .. 12,191 £1,124,767 £1,124,767 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1940

SMALL-FARMS SCHEME. Revenue Account for the Year ended 31st March, 1940. Dr. Gr. £ Interest on capital provided from the Public Works £ Rents receivable .. ~ .. .. 4,835 Fund .. .. .. .. .. 54,371 Interest receivable on— £ Interest on loan provided from Consolidated Fund .. 1,560 Current account mortgage .. .. 7,417 Rent payable .. .. .. .. .. 859 Instalment mortgage .. .. .. 10,652 Administration and travelling expenses .. .. 48 Share-milkers' loans .. .. .. 1,280 Rebates .. .. . . .. .. 60 Miscellaneous advances .. .. 74 Remissions under Land Act, 1924— £ 19,423 Interest .. .. .. .. 94 Interest accrued on development loan .. .. 260 Rents .. .. .. .. 5 Rebates on superphosphates . . .. .. 273 — 99 Surplus on disposal of properties .. .. . . 587 Remissions under Mortgagors and Lessees Interest on development expenditure recouped .. 5,079 Rehabilitation Act, 1936 — Sale of timber . . .. .. .. . . 12 Interest . . .. .. . . 563 Profit on issue of stores .. .. . . . . 12 Rents .. .. .. .. 162 Profit on realization of developed blocks .. .. 6,404 —- 725 Balance: Loss for year carried down .. .. 27,031 Losses on realization of advances to small-farm occupiers .. .. .. .. .. 6,073 Reduction of mortgage principal . . .. .. 59 Deficit on disposal of properties .. .. .. 5 Loss on realization of developed blocks .. .. 56 Miscellaneous expenses .. .. .. .. I £03,916 £63,916 £ £ Balance: Loss brought forward from 31st March, 1939 81,699 Balance: Loss to 31st March, 1940 .. .. 108,730 Balance: Loss brought down .. .. .. 27,031 £108,730 £108,730 Balance-sheet as at 31st March, 1940. Liabilities. Assets. Capital Account £ £ Land — £ £ Public Works Fund .. .. 1,552,123 Leased .. .. .. .. 70,385 Employment Promotion Fund .. 469,692 Unleased .. .. .. .. 284,381 Consolidated Fund .. .. 314,863 354,766 Land donated.. .. .. 1,115 -Development expenditure on land— 2,337,793 Public Works Fund .. .. 800,850 Loan from Employment Promotion Fund .. .. 3,160 Consolidated Fund .. .. 314,863 Loan from Consolidated Fund .. .. .. 39,000 Employment Promotion Fund .. 469,692 Dairy shares: Capital Account .. .. .. 529 — Crown Lands Account: Land set aside for— £ 1,585,405 Small farms .. .. .. .. 44,446 Interest on expenditure on blocks Rent accrued . . .. .. .. 480 being developed .. .. 105,127 44,926 1,690,532 Education Endowment Account: Land set aside for Live-stock and chattels .. .. .. .. 170,947 small farms .. .. .. . . .. 2,548 Dairy shares .. .. . . .. .. 530 Sundry creditors — £ Advances to small-farm occupiers— Rent .. . . .. .. 302 Current Account— £ Departmental .. .. .. 1,651 Improvements .. .. .. 81,385 Miscellaneous.. .. .. .. 6,847 Stock and chattels .. .. .. 52,752 —-— 8,800 Instalment mortgages .. .. .. 204,684 Water Supply Account: Maintenance .. .. 355 Miscellaneous.. .. .. .. 2 Payments in advance— £ 338,823 Rent . . .. .. .. 107 Advances under share-milkers' agreements .. .. 20,829 Principal instalments— Realization Account: Properties in course of realization 13,499 Instalment mortgages .. . . 51 Sundry debtors— Share-milkers' loans .. .. .. 93 Rent owing by small-farm oc- £ Interest — cupiers .. .. .. .. 6,148 Instalment mortgages .. .. 249 Principal instalments— Share-milkers' loans .. .. .. 45 Instalment mortgages .. .. 1,505 Current accounts .. .. .. 14 Share-milkers' loans .. .. .. 1,531 559 Interest— Accrued interest on capital on blocks being developed 104,541 Instalment mortgages .. .. 4,603 Rent Adjustment Account .. .. .. 675 Share-milkers' loans .. .. .. 205 Writings-oil' in Suspense .. .. .. .. 7,095 Current accounts .. .. .. 5,431 Reserve Account: Subsidy from Consolidated Fund Departmental.. .. .. .. 1,979 not yet allocated to blocks .. .. .. 22,797 Miscellaneous .. .. .. 1,385 Capital reserve .. .. . . .. .. 39,453 22,787 Treasury Adjustment Account .. .. .. 120,953 Interest Adjustment Account .. .. .. 2,994 Losses in Suspense Account .. .. .. 7,095 Accrued interest on Employment Promotion Fund loan 260 Capital reductions under Mortgagors and Lessees Rehabilitation Act, 1936 .. .. .. 1,392 Revenue Account: Balance carried forward .. 108,730 £2,733,184 £2,733,1.84 Note. —Profits from farming operations on blocks under development are not included in the Revenue Acoount pending the result of the final realization of the blocks, and only in the case of blocks which have reached a certain stage of development has credit been taken for interest on expenditure recouped. Natural increase of stock has not been brought in as an asset in the Balance-sheet. R. G-. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and. the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], The following comments are appended : (1) The account does not bear a charge for the cost of expenses incurred by Departments administering the scheme, other than a reduced charge for the supervision of the erection of cottages and milking-sheds ; (2) In connection with certain properties the development expenditure appears to exceed the value of the realizable assets. — Cyril G. Collins, Controller and Auditor-General.

B. 1 [PT. IV], Sup. TO 1940.

SOCIAL SECURITY DEPARTMENT. Income and Expenditure Account fob the Yjeab ended 31st March, 191-0. Social Security Fund. Expenditure. Income. £ Monetary benefits— £ £ Social security tax on wages and income .. . . 8,855,040 Age . . . . . . 6,587,690 Registration fees and penalties thereon .. .. 690,582 Family .. . . . . . . 254,378 Fines on prosecutions .. .. . . . . 1,199 Invalids .. .. .. .. 956,961 Credits on account of Employment Promotion Fund 1,670 Maori War .. .. 1,116 Interest on investments .. .. .. 10,776 Miners .. .. .. .. 93,559 Services for other Departments .. .. .. 52,000 Orphans .. . . . . . . 15,530 Commission for payment of Imperial Government Widows .. .. .. .. 795,679 pensions .. .. .. .. .. 2,986 Sickness .. .. .. .. 217,220 Miscellaneous receipts .. .. .. .. 105 Unemployment .. .. .. 442,607 Excess of expenditure over income (carried down) .. 1,555,552 Emergency . . . . . . 89,302 9,454,042 Medical examination and travelling-expenses of beneficiaries .. .. . . .. 4,855 Hospital benefits — Treatment in hospitals and approved £ institutions .. .. .. 703,675 Contribution to fees of Government hospital institutons .. .. 174,192 877,867 Maternity benefits— Hospital fees .. .. .. 242,904 Medical practitioners' fees .. .. 74,353 Obstetrical nurses'fees .. .. 17,923 Contribution to fees of Government hospital institutions . . . . 6,440 341,620 Administration expenses— Salaries .. .. .. .. 245,087 Overtime and meal allowances . . 19,498 Services of other Departments . . 153,060 Advertising books, &c. . . . . 192 Printing and stationery .. .. 12,839 Postages, telegrams, and tolJs . . 17,912 Telephone services . . . . 2,297 Transfer and removal expenses .. 3,773 Travelling allowances and expenses : Departmental officers .. .. 4,543 Office lighting and heating .. .. 4,196 Upkeep of motor-vehicles . . .. 2,194 Upkeep of typewriters and mechanical office appliances . . .. 230 .Office alterations and removals .. 4,187 Rent of offices .. .. .. 17,203 Grants to widows of deceased officers 85 Sundry expenses .. . . . . 141 Depreciation of furniture, buildings, &c. 4, 089 491,526 £11,169,910 £11,169,910 £ £ Balance (brought down) .. .. .. 1,555,552 Balance after charging interest on capital ~ 1,556,866 Interest on capital .. ~ . - .. 1,314 £1,556,866 £1,556,866

B. —1 [PT. IV], SUP. TO 1940

SOCIAL SECURITY DEPARTMENT—continued. Income and Expenditure Account fob the Year ended 31st March, 1940—continued. Vote: " War and Other Pensions." Expenditure. Income. £ Military and naval pensions— £ £ Credits from pensions outstanding at 31st March, 1939 5,454 Great War— Excess of expenditure over income .. .. 2,041,426 Disability .. .. .. 1,704,184 Veterans'allowances .. 210,122 Defence and Naval Forces .. 3,106 South African War Veterans .. 2,042 1,919,454 Civil pensions and annuities— Special annuities .. .. 5,732 Retirement pensions to Judges, police, and Civil servants .. 7,101 Final payments under Pensions Act 32,966 45,799 Other charges— Grant to Soldiers' Civil Re-estab-lishment League .. .. 2,000 Medical examination, treatment, travelling-expenses, and clothing allowances : Disabled soldiers 39,904 Rail concessions, and loadings on life-insurance policies : Disabled soldiers .. .. .. 4,028 45,932 Administration charges— Proportion of administration expenses of Social Security Department .. .. .. 27,000 Salaries and travelling-expenses— War Pensions Board .. .. 5,500 War Pensions Appeal Board .. 2,953 Sundry expenses . . .. 242 35,695 £2,046,880 J £2,046,880 Balance-sheet as at 31st March, 1940. Liabilities. Assets. £ Capital— £ £ Improvements to leasehold buildings .. .. 11,317 Public Works Fund .. .. .. 1,247 Freehold land and buildings .. .. .. 3,857 Consolidated Fund .. .. .. 40,560 Furniture and fittings .. .. .. .. 26,726 — 41, 807 Mechanical appliances .. .. .. .. 9,297 Creditors— Motor-vehicles .. .. .. .. .. 1,816 War and other pension instalments .. 80,711 Libraries .. .. .. .. .. 11l Monetary benefit instalments .. .. 110,877 Stamps on hand .. .. .. .. 371 Hospital benefits .. .. .. 104,982 Stationery on hand .. .. .. 2,594 Maternity benefits .. .. .. 57,806 Medical stores on hand .. .. .. .. 555 Administrative— £ Employment Promotion Fund loans and investments 72,013 Inter-departmental .. 11,862 Debtors— £ Sundry .. .. 4,976 Inter-departmental .. .. 86,427 16,838 Sundry .. .. .. 18,866 371,214 Unpaid registration fees .. 53,685 Registration fees and social security tax paid in advance 7,001 Unpaid social security tax .. 206,425 Liability for cash in Deposits Account .. .. 35,479 Unpaid interest .. .. 3,697 Writings-oil' reservo .. .. .. .. 891 369,100 Treasury Adjustment Account .. .. .. 4,218,091 Interest accrued but not due .. .. .. 675 Pensions and insurance loadings paid in advance .. 663 Payments recoverable from other Governments .. 16,825 1 Other Governments' Cash in Deposits Account .. 35,479 Cash in Social Security Fund .. .. .. 523,901 Excess of expenditure over income— £ War and other pensions .. 2,041,426 Social security benefits.. .. 1,556,866 3,598,292 Losses in Suspense .. .. .. ~ 891 £4,674,483 £4,674,483 J. H. Boyes, Commissioner. G. O. Hall, Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.--1 [Pt. IV]. —Cyril G. Collins, Controller and Auditor-General.

B.—l [FT. IV], SUP. TO 1940.

Note. £ s. d. Main Balance-sheet: Plantations .. .. .. .. .. .. 5,680,383 11 9 £ s. d. Value of buildings, &c., above .. .. .. .. 450,320 13 6 Debt on planted area .. .. .. .. .. 5,230,062 18 3 5,680,383 11 9

STATE FOREST SERVICE. Summary of Plantation Operations to 31st March, 1940.

Compound ; Expenditure Compound Land 'Compound; Value of Debt on Cost to . ■ Expenditure : Interest from Cost of Interest on Rental Tntni i™™. Interest Buildings and planted Total Areas , p Age of Plantation. I tS Date. 1 on Actual j Unemployment Trees. Cost of com- TotaL Revenue. Qn Departmental planted. Plantation. Expenditure. ! Fund. Trees. pounded. | Bevenue. | Property. ' | I Noeth Island. £ £ ££ £ £ £ £ £ £ j £ £ Acres. £ s. d. Years. Maramarua 77,925 32,002 8,949 4,173 2,121 2,839 128,009 405 100 8,988 118.516 128,009 12,311 9 12 6 12 Riverhead 75 496 31,453 10.651 8,206 4,177 1,827 131.810 1,417 343 8,375 121,675 131,810 11,077 10 19 8 14 Tairua .. 87,445 28,209 14,609 18,423 5,278 2,197 156,161 808 153 15,990 139,210 156,161 12,612 11 0 9 11 Puhipuhi 16,930 11,459 2,396 741 833 485 32,844 1,047 280 973 30.544 32,844 1,205 25 6 11 22 Kaingaroa 695,325 303,776 135,601 157,520 114,131 75,437 1,481.790 6,244 2,360 91,041 1,382,145 1,481,790 259,147 5 6 8 29 Rotoehu.. .. 40,285 1,195 2,476 3,366 39 700 48,061 1,153 41 24.636 22.231 48,061 1,737 12 16 0 3 Waiotapu .. 152,629 187,388 5,756 25,906 66,851 7,077 445,607 6,705 2,007 17,231 419.664 445,607 7,051 59 10 5 42 Whakarewarewa .. 195,815 230,141 5,499 23,393 57,611 9,655 522,114 16,774 7,204 19,271 478,865 522,114 8,033 59 12 2 41 Karioi .. .. 96,419 34,413 23,484 20,914 7,540 6,422 189,192 1,451 487 16,560 170,694 189,192 17,334 9 16 11 14 Kauaeranga .. 278 .. .. .. .. .. 278 .. .. 75 203 278 South Island. Golden Downs .. 179,242 43,232 39,127 44,307 14,734 12,568 333,210 1,860 386 25,099 305,865 333,210 20,095 15 4 5 13 Westland .. 32,259 12,072 2,031 10,314 3,682 345 60,703 279 27 1,375 59,022 60,703, 3,090 19 2 0 17 Balmoral .. 161,657 88,089 21.954 38.421 31,051 15,089 356.261 7,558 2,423 16,005 330.275 356,261 21.282 15 10 4 23 Evrewell .. .. 124,925 42,908 19.453 18,177 9,265 17,132 231,860 792 155 15,872 215,041 231.860 18,343 11 14 5 12 Hanmer Springs .. 156,477 126,850 ! 14,802 23,367 34,126 17,915 373.537 10,311 4,176 13,587 345,463 373,537 7,803 44 5 5 38 Blue Mountains .. 70,110 29,630 8,603 16,853 11,576 1,542 138,314 1,429 412 13,760 122,713 138,314 8,952 13 14 2 15 Conical Hills .. 131,547 125,319 23,307 23,101 51,394 15,821 370,489 6,335 6,582 61,719 295,853 370,489 4.151 86 2 10 37 Greenrale-Dusky .. 122,384 104,975 21,874 29,185 49,606 10,426 338,450 9,021 2,275 46,390 280,764 338,450 4,372 64 4 4 42 Naseby .. .. 51,274 50,194 6,703 27,452 47,040 5,368 188,031 2,172 978 8,561 176,320 188,031 3,356 55 1 9 41 Pebbly Hills .. 35,600 7,435 8,582 12,129 5,039 2,217 71,002 457 95 9,922 60,528 71,002 4,340 13 18 11 10 Ashley .. .. 11,595 91 .. 424 .. 282 12,392 I 180 3 5,908 6,301 12,392 395 15 19 0 1 Experimental Stations. Waipoua .. 14,348 1,297 6,880 1,175 151 70 23,921 5 .. 5,664 18,252 23,921 2,201 8 5 10 6 Dumgree .. 16,751 28,357 321 4,008 11,723 12,172 73,332 4,817 5,487 323 62,705 73,332 342 183 7 0 37 Erua .. .. 19,661 2,789 9,069 5,945 917 .. 38,381 261 16 6,048 32,056 38,381 4,299 7 9 2 12 Gallowav .. 69 123 16 28 1 237 5 232 237 2 115 18 0 24 Gimmerburn .. 3,621 9,578 .. 3,288 9,932 1,077 27,496 3,195 3,588 43 20,670 27,496 88 235 7 7 39 Raincliff .. .. 2,481 2,257 .. 15 8 2,906 7,667 12 40 140 7,475 7,667 206 36 5 8 38 Waitahuna Longwood .. 33 .. .. .. .. . - 33 .. 33 .. 33 Omarama .. 70 .. .. .. .. . • 70 .. 70 .. 70 Tapanui .. .. 22,571 1,550 418 .. .. 183 24,722 1,263 164 16,657 6,638 24,722 25 265 10 8 7 Mangonui .. 143 .. .. .. .. .. 143 .. .. .. 143 143 2,595,365 1,536,782 392,545 520,819 538,853 221,753 5,806,117 85,951 39,782 450,321 5,230,063 5,806,117 ..

B.—l [PT. IV], SUP. TO 1940

STATE FOREST SERVICE—continued. Summary of Nursery Tree-growi ng Operations for the Year ended 31st March, 1940.

Nursery Balance-sheet as at 31st March, 1940.

Debit. Credit. VllI . Cflr „ Stock of Trees, Purchase of . Seed, Stores, Seed and Operational Interest Profit to ~ , f ; Trees and Seed Stocks of Trees and Seed-beds Transfer of Expenses and Deprecia- d Land In come and Total Rents and T _ , transferred Loss 011 and Seed and T , , at 1st April, ; Trees from ! Distribution tion. ?J" Expenditure lotai ' GraEing. "SL, an(1 to Mursery. ; stores at 31st i TotaL 1939. ; other Regions. ! Charges. . • j Account. j oeea - | Plantations. j March, 1940. ] lotSr- • - i'«* £ >'«* ** ™ ' f 3?752 8,440 tar:: ;; : : as m *,% s i?i - t& 113 59 1st :: as ts wistiand '• •' 439 1:824 6 139 '2 si 467 !! '7 " 2^81 SS 1 :: :: :: ,. 38 ;; ,. 33 289 ;; 360 60 ;; •• 263 37 360 13,791 1,699 10,649 704 832 44 27,719 173 67 11,423 263 15,793 27,719

Liabilities. Assets. Nursery. j, j j j Creditors. Capital. Total. Buildings, j Formation, j Fences. ; Frames i sSii? Departmental! & Trees, ° f Total. I m ages. jjrames. , ser\ice. property. Seeds, &c. j j 1 K-. £ £ j £ £ £ £ £ £ £ £ £ £ a fS aroa 2 4,851 4,853 . . 109 .. 37 .. . . 20 4 687 4 853 {; 00 ™ a 36 5,939 5,975 1,531 684 53 15 .. 115 724 2'853 5 975 Rotoehu 3 8,193 : 8,196 .. 791 2 13 1 *55 6 135 8 196 2,164 2J64 138 !! ' I'M Golden Downs 2,103 2,103 .. .. .. .. .. 22 9 081 9 103 Westland .. .. .. .. .. l j90 6 1,906 920 684 169 96 .. .. .. ' 37 1^906 41 25,156 25,197 2,451 2,268 224 161 138 115 2,021 17,819 25,197

B.—l [Pt. IV], Sup. to 1940

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1940. General Revenue Account. Expenditure. £ Income. Salaries and contributions to Public Service Superannua- Timber — £ £ tion Fund .. .. .. .. .. 12,080 Royalties .. .. .. .. J1,860 General management of indigenous forests — £ Sales .. .. .. .. .. 104,091 Postages, cables, stationery, &c. .. .. 1,228 Trespass .. . . .. . . 105 Payments to other Departments for services 116,056 rendered .. .. .. •. 116 Leases — Forest reconnaissance, timber cruising, &c... 12,894 Grazing .. .. .. 1,367 Legal expenses, &c. . . . . .. 46 Sawmilling sites.. .. .. .. 199 Office rent, heating, lighting, and cleaning .. 611 Industrial .. .. .. •• 187 Transportation expenses and upkeep of motor- Miscellaneous .. .. .. . • 126 vehicles .. .. ■■ ... 2,054 1,879 Travelling and transfer and removal expenses 2,342 Permits miscellaneous .. .. .. .. 826 Maintenance of buildings and departmental License and transfer fees .. .. . . .. 317 property .. .. . .. 262 Fees for inspections .. .. .. 4,736 19,553 Rents of departmental houses .. .. .. 215 Compensation to employees (indigenous forests) .. 127 Administration expenses (Forests Amendment Act, 1926) I > -'7 7 Forest-fire prevention— .. Miscellaneous revenue .. .. .. . ■ 261 Communication and control, locomotion and £ Profit on— travelling expenses .. . . ■ . 143 Omahuta Forest .. .. . • • • 332 Fire-fighting wages . . .. .. 990 Whirinaki Forest . . .. .. . ■ 7,59.1 — 1,133 Educational — Photographic records and materials .. 149 Preparation of service bulletins, &c.. .. 18 167 Forest research— Silvieultural management studies and timber products testing .. .. .. 353 Travelling expenses and allowances . ■ 104 457 Miscellaneous — Annual rent, Otanewainuku .. . . 74 Rebates of royalty ' .. . . .. 53 Refunds of appraisal fees.. .. .. 213 Payment of special rates .. . . .. 7 Participation in Centennial exhibition .. 205 Loss on— Puketi Forest.. . . • • • • 857 Waipoua Forest .. .. .. 319 — 1,728 Depreciation .. • • • • • • • • 2,146 Balance carried forward .. .. .. • • 96,299 £133,690 £133,690 Allocation of Revenue Account. Dr. £ £ Or. £ Consolidated Fund Balance from General Revenue Account .. .. 96,299 National Endowment Account revenue (Forests Act, section 39 (2)) .. .. 16,151 Local bodies : Fifths of revenue (Finance, Act, 1924, section 17) .. .. .. 13,202 Working Railways Account (Finance Act, 1936, section 24 (1) and (2)) . . .. 3,490 General Reserve Account: Indigenous forests 63,456 96,299 £96,299 £96,299 Nurseries and Plantations. Dr. £ Or- £ £ Interest on loans .. .. .. .. •• 97,099 Interest on nurseries and plantations .. 211,585 Cost of raising loans .. .. .. •• 761 Land rental .. .. •• 14,269 Loss on £ Interest on utilization projects .. .. 4,525 Waitahuna Nursery .. .. • • 204 Profit on— Riverhead Nursery .. .. .. 115 Rotorua Nursery .. .. .. 41 Westland Nursery . . .. .. 263 Golden Downs Nursery .. .. .. 3 Tobacco scheme. . .. .. •. 7,903 230, 423 8,485 General Reserve Account: Afforestation .. .. 124,078 £230,423 £230,423

B.—l [Pt. IV], Sup. to 1940.

STATE FOREST SERVICE —continued. STATE FORESTS ACCOUNT —continued. Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital Account .. .. .. .. 36,104,911 Land .. .. .. .. .. 1,348,368 Loans — Standing forests .. .. .. .. 34,028', 190 Debentures and stock issued— Forest improvements, roads, tracks, protection Hate of Interest. Amount improvements, Src. .. .. .. .. 5,368 Percent,. of Loan. Departmental property—lndigenous forests : Build- ., ings, equipment, motor-vehicles, reference library, * :: :: :: <• "• 14,447 01 fi oo 7QK Sundry debtors— £ „| * * '* nft'inn Departmental debtors .. .. 5,638 ' 1 *' '* ooi'on f Sundry debtors .. .. .. 89,150 4 •• •• •• yyijZii • q, „qq 2 838 958 . • ' . , r i' i x i Tii i i ' ' ' Nurseries and plantations— Advance from Consolidated . Fund at Nurseries 25,197 4 P ercent 87 ' 405 Plantations 5,680,384 m j r i-i i. ' rf\'nrn Tobacco scheme .. .. .. 2,034 Temporary advances irom other accounts .. 50,000 rj^rj Sundry creditors- Experimental projects .. ' '81 Consolidated Fund for- £ Stocks of tree seeds 1,171 Loans redeemed on conversion .. 145,034 Regeneration areas .. 35,515 Interest paid .. .. 556,004 Managed forests 60,943 n eres accruer .. .. OA '' irl Utilization, sawmilling, and creosoting plant .. 197,047 National-endowment revenue .. 20,151 Amounts held on deposit .. .. .. 3 780 Working Railways Account .. 1,567 Assets in Suspense 1,134 On open accounts- Interest paid in advance 579 Departmental creditors .. .. 2,615 Administration expenses unallocated .. .. 18,321 Sundry creditors .. .. 22,471 Cash in Public Account 42,920 Reserve, general .. .. .. .. 1,702,865 Liability for amounts held on deposit .. .. 3,780 Reserve for assets written off .. .. .. 1,134 £41,560,267 £41,500,267 Note. —(1) Lands and standing forests other than areas purchased have been valued as follows : Prairie value, ss. per acre ; protection, £1 per acre ; merchantable forests, £10 per acre ; accretions during the year have been brought into tho accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest, less returns compounded. (3) Tho" liability for advances from the Consolidated Fund is fixed by section 21 of the Finance Act, 1926, section 3 of the Finance Act, 1926, and section 3of the Finance Act, 1927, at £104,250. £87,405 3s. 4d. only is shown as a liability of this account, £16,844 16s. Bd. representing the expenditure on sand-dune reclamation, having been transferred without statutory authority to the Crown Lands Account. A. E. Entrican, Director of Forestry. W. J. C. Kinloch, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B.- 1 [Pt. IV]. —Cybil G. Collins, Controller and Auditor-General.

10— B. 1 [Pt. IV], Sup. to 1940.

B.—l [Pt. IV], Sup. to 1940.

SURVEYS OF NATIVE LAND. Revenue Account, foe the Year ended 31st March, 1940. Dr. £ Cr. £ Irrecoverable liens: Writings-off in Susponse .. .. 59 Interest on liens .. .. .. .. .. 5,228 Remissions of liens : Section 503, Native Land Act, 1931— £ Principal .. .. .. .. 385 Interest .. .. .. .. 1,423 1,808 Balance carried down .. .. .. 3,361 £5,228 £5,228 £ £ Interest on capital .. .. .. .. .. 4,971 Balance brought down .. .. .. .. 3,361 Loss for year carried forward .. .. .. 1,610 £4,971 £4,971 Balance-sheet as at 31st March, 1940. •t Liabilities. £ Assets. £ Capital: Public Works Fund .. .. .. 119,604 Liens .. .. .. .. .. .. 114,228 Payments in advance— £ Interest on liens .. .. .. .. ... 93,111 On account principal .. .. .. 67 Suspense Account : Liens not yet established .. 3,165 On account interest .. .. .. 41 Losses in Suspense .. .. .. .. 55 — 108 Liens written off in pursuance of parliamentary £ Writings-off in Suspense .. .. .. .. 55 report G.-7, Bth November, 1932 .. 45,654 Treasury Adjustment Account .. .. .. 92,969 Less amount recovered— £ Cash .. .. .. 88 Consolidated Fund .. .. 45,000 45,088 566 Revenue Account: Loss for year .. .. .. 1,611 £212,736 £212,736 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The remissions of interest pursuant to parliamentary paper G.-7, 1932, have been made without the authority of Parliament. —Cyril G. Collins, Controller and Auditor-General.

B.—l [Pt. IV], Sup. to 1940.

TARANAKI MAORI TRUST BOARD. Statement of Receipts and Payments for the Year ended 31st March, 1940. Receipts. Payments. £ s. d. Grants— Balance as at Ist April, 193!) .. .. .. 2,258 9 3 Marae renovations— £ s. d. £ s. d. Compensation grant .. .. .. .. 5,000 0 0 Taikatu Pa .. .. 408 18 0 Refunds— £ s. d. Ketetahi Pa .. .. 275 1 3 Taranaki Committee .. .. ..188 Waipapa Pa .. .. 163 5 6 Toll .. .. .. ..191 Aotearoa Pa .. .. 10 0 0 Power .. .. .. ..0 9 5 Puniho Pa .. .. 49 14 2 Petty cash .. .. .. ..0 0 3 Parihaka Pa .. .. 4 19 5 3 7 5 Waiokura Pa .. .. 10 0 0 Piraunui Pa .. .. 20 0 0 Meremere Pa .. .. 26 0 0 973 18 4 Marae, miscellaneous — Kautu-Taiporohenui Pa .. 12 1 2 Taikatu Pa .. .. 50 0 0 Ketemarae Pa .. .. 50 0 0 Pit-one Pa .. .. 12 1 9 Kaipo Pa .. .. .. 20 0 0 Ihupuku Pa .. .. 20 0 0 Kai Iwi Pa .. .. 35 6 0 199 8 11 1,173 7 3 Special— Taite Te Tomo, deceased .. 50 0 0 T. W. Ratana, deceased .. 50 1 3 Wreaths .. .. .. 5 5 0 Bible Society .. .. 110 Patriotic Fund .. .. 100 0 0 Maori Battalion: Taranaki unit 18 10 0 East Coast bus : Balance of account.. .. .. 100 11 0 325 8 3 Health, medical: Hospitals— Patea .. .. .. 50 0 0 Hawera .. .. .. 50 0 0 Taranaki-Now Plymouth .. 50 0 0 150 0 0 General: District — Ngarauru .. .. .. 48 12 2 Ngatiruanui .. .. 143 6 5 Taranaki .. .. .. 134 10 0 Te Atiawa .. .. 63 15 7 Ngatimaru .. .. 7 4 10 Sundry old accounts .. 12 11 8 410 0 8 Scholarship : Rima Wakarua Memorial Fund .. 79 0 0 2,137 16 2 West Coast Reserves Association .. .. 7 2 10 Administration of the Board— £ s. d. 1 (1) Members'allowance and expenses.. 95 18 4 | (2) Secretary's salary .. .. 221 17 0 I (3) Honorarium, Countersigning Officer 10 0 0 327 15 4 (4) Office — Rent .. .. .. 83 6 6 Travelling-expenses .. 3 2 6 Phone: Toll .. .. 13 16 5 Wages .. .. 12 0 0 Sundry expenses .. 2 13 6 Stationery .. .. 8 118 Tax : Wages and allowance 10 8 8 Printing v. .. 1 8 11 Bank charges .. .. 0 10 0 Petty cash .. .. 107 17 10 243 16 0 571 11 4 2,716 10 4 Balance .. .. .. .. .. 4,545 6 4 £7,261 16 8 £7,261 16 8

B — 1 [Pt. IV], Sup. to 1940.

TARANAKI MAORI TRUST BOARD—continued. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure,. Income. £ a. d. Grants— Compensation grant .. .. .. 5,000 0 0 Marae renovations— £ s. d. £ s. d. Piraunui Pa .. .. 20 0 0 Takere Pa .. .. .. 560 0 0 Meremero Pa .. .. 26 0 0 Ketemarac Pa .. .. .. 560 0 0 Taikatu Pa .. .. 26 10 0 Waiokura Pa .. .. 16 0 0 Ketetahi Pa .. .. 97 10 0 Kotahimarae Pa .. .. 560 0 0 1,866 0 0 Marae, miscellaneous— Kaipo Pa .. .. 20 0 0 Ihupuku Pa .. .. 20 0 0 Kai Iwi Pa .. .. 35 6 0 Waipapa Pa .. .. .. 50 0 0 Kautu-Taiporohenui Pa .. .. 12 1 2 Pariroa Pa .. .. .. 10 0 0 Ketemarae Pa .. .. .. 50 0 0 Taikatu Pa .. .. .. 50 0 0 Ketetahi Pa .. .. 61 0 0 Aotearoa Pa .. .. .. 17 7 2 Puniho Pa .. .. .. 50 0 0 Manukorihi Pa .. .. .. 35 5 10 Pitone Pa .. .. 12 1 9 423 1 11 2,289 1 11 Special— Taite Te Tomo, deceased .. 50 0 0 T. W. Ratana, deceased .. 50 1 3 Wreaths .. .. .. 5 5 0 Bible Society .. .. .. 110 Patriotic Fund .. .. .. 100 0 0 Maori Battalion : Taranaki unit .. 18 10 0 224 17 3 Health— Hospitals .. .. .. 150 0 0 Health Department: Nurses .. 250 0 0 400 0 0 General: District— Ngarauru .. .. .. 100 0 0 Ngatiruanui .. .. .. 100 0 0 Ngaruahine .. .. .. 100 0 0 Taranaki .. .. .. 100 0 0 Te Atiawa .. .. .. 100 0 0 Ngatimaru .. .. .. 100 0 0 — 600 0 0 Scholarship : Rima Wakarua Memorial Fund .. 100 0 0 Carved meeting-house .. .. .. 90 8 0 3,704 7 2 Administration of the Board— £ s. d. Members' allowance .. .. 66 10 0 Members'travelling-expenses .. 29 11 4 96 1 4 Secretary's salary .. . . .. 226 0 0 Honorarium, Countersigning Officer .. 10 0 0 236 0 0 Office— Bank charge .. .. .. 010 0 Depreciation .. .. .. 5 110 Insurance .. .. .. 0 13 11 Phone: Toll, &e. .. .. 36 4 I Power .. .. .. .. 8 18 7 Printing .. .. .. 2 12 5 Rent .. .. .... 83 6 6 I Stamps .. .. .. 2 17 3 Stationery .. .. .. 10 11 2 Sundry ' .. .. ..27 19 9 Telegrams .. .. .. 0 14 8 Travelling-expenses .. .. 4 16 8 Unemployed tax .. .. 14 0 Wages: Assistant .. .. 59 0 0 245 0 O 577 1 4 4,281 8 6 Excess of income over expenditure .. .. 718 11 6 £5,000 0 0 £5,000 0 0

B.—l [Pt. IV], Sup. to 1940.

TARANAKI MAORI TRUST .BOARD—continued. Balance-sheet as at 31st March, 1940. Liabilities. Assets. Grants ]. Compensation grant outstanding— £ s. d. £ s. d 1. Marae renovations— £ s. d. £ s. d. Balance as at 31st March, 1939 3,000 0 0 Carved meeting-house .. 90 8 0 Grant due 1939-40 .. .. 5,000 0 0 Ketetahi Pa . . 17 1 3 Ketemarae Pa . .. 560 0 0 8,000 0 0 Kotahimarao Pa .. 560 0 0 Less payment during period 5,000 0 0 Puniho Pa . . 2 9 1 3,000 0 0 Taikatu Pa 1 0 0 2. Furniture and fittings— Takere Pa 560 0 0 Balance as at 31st March, 1939 110 19 10 Waipapa Pa . . . . 51 10 6 Less depreciation .. . . 5 110 1,842 8 10 105 8 10 -■ Marae, miscellaneous— 3. Sundry debtors— Waipapa Pa .. 50 0 0 Bills receivable .. .. 88 8 6 Pariroa Pa .. .. 10 0 0 West Coast Reservos Association 166 13 7 Ketetahi Pa .. 61 0 0 Maori Purposes Board .. 25 0 0 Aotearoa Pa .. 17 7 2 280 2 1 Puniho Pa .. .. 50 0 0 4. Office: Salary .. .. .. .. 0 9 6 Manukorihi Pa .. 47 19 1 5. Cash balances — £ s. d. 236 6 3 In bank .. .. 4,545 6 4 3. Medical, Health — Petty cash .. .. 5 0 2 Health Department: 4 550 g g Nurses .. .. 375 0 0 6. Sundry debtors: Social Security tax .. .. 15 18 6 Sanitation Fund .. 200 0 0 ■ 575 0 0 4. General: District— Sundry .. .. 46 0 3 Ngarauru .. .. 151 7 10 Ngatiruanui ... .. 56 13 7 Ngaruahine .. .. 200 0 0 Taranaki .. .. 65 10 0 Te Atiawa .. .. 136 4 5 Ngatimaru .. .. 192 15 2 848 11 3 5. Scholarship: Riina Wakarua Memorial Fund 121 0 0 3,623 6 4 ! 6. Reserve Fund— £ s. d. Reserve for depreciation 19 8 7 General Reserve . . 600 0 0 Whenuakura Pa .. 39 0 0 658 8 7 7. Sundry creditors : Social Security tax .. 15 18 6 4,297 13 5 Appropriation Account — £ s. d. Balance as at 31st March, 1939 .. 3,075 0 6 Less sundry— £ s. d. General Reserve .. 100 0 0 Whenuakura Pa .. 39 0 0 139 0 0 2,936 0 6 Plus excess of income over expenditure 718 11 6 3,654 12 0 £7,952 5 5 £7,952 5 5 W. Wakarua, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, hereby certifies them to be correct, subject to the following comment: As Parliament has not provided in the appropriations for the payment of the compensation grant of £3,000, the item " Compensation grant outstanding, £3,000," should not be shown in the Balance-sheet as an asset of the Board. —Cyril G. Collins, Controller and AuditorGeneral.

B.—l [Pt. IV], Sup. to 1940.

TREASURY DEPARTMENT. INVESTMENT IN STATE ADVANCES CORPORATION ACCOUNT. Profit and Loss Account for the Year ended 31st March, 1940. j) r £ Cr. £ Interest on loan liability 1,452,415 Interest on State Advances Corporation stock .. 1,025,857 Interest on Public Debt Redemption Fund credited to Interest on advances .. .. .. • ■ 111 Consolidated Fund in terms of section 12 (a) of the Premium on conversion of securities ~ .. 2,227 Repayment of the Public Debt Act, 1925.. .. 109,687 Profits of the State Advances Corporation payable m Balance, being profit for year transferred to Reserve 25,510 accordance with section 41 of the State Advances Corporation Act, 1936 .. .. .. •• 450,207 Interest due by State Advances Corporation on reserve contribution pursuant to section 35 of the State Advances Corporation Act, 1934-35 .. .. 109,210 £1,587,612 £1,587,612 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ .Sundry loans .. .. •• •• •• 38,048,795 State Advances Corporation stock issuod in accordPublic Debt, Redemption Fund created under the ance with section 38 (1) of the State Advances Corprovisions of section 8 of the Repayment of the poration Act, 1934-35 .. .. •• 30,390,750 Public Debt Act, 1925, as amended by section 8 (2) Contingent liability of State Advances Corporation of the Finance Act, 1937 3,250,000 under section 38 (2) of the State Advances CorReserve Account £ poration Act, 1934-35 .. .. •• J,»21,635 Balance at 31st March, 1939 .. ..2,926,621 State Advances Corporation Reserve Contribution Legs Account (section 33 (2) («), State Advances CorNet amount written off oon- £ poration Act, 1934-35) .. .. , , " 2,753,164 tin liability . . 326,579 Share capital of State Advances Corporation held by Net writeoffs from Realiza- Minister of Finance on behalf of the Crown .. 1,000,000 tion Suspense and sundry Premium paid to former shareholders of State Addebtors .. .. 9,705 vances Corporation m terms of section 4 (1) 01 Estate 336,284 Advances Corporation Act, 1936 .. .. 30,728 Advances Account, plus accrued interest .. .. 118 2,590,337 Profits of State Advances Corporation payable to the Add balance of Profit and Loss Account 25,510 Crown in accordance with section 41 of the State 2,615,847 Advances Corporation Act, 1936 .. .. 450,207 Interest on loans— Interest due by State Advances Corporation on reserve Unrecouped to Consolidated Fund .. 508,975 contribution pursuant to section 35 of the State Accrued but not due.. .. 297,253 Advances Corporation Act, 1934-35 .. .. 806,228 Cash in Loans Redemption Account .. .. 1,975 Interest due to Consolidated Fund in accordance with Realization Suspense .. .. .. .. 12,500 section 12 (a) of the Repayment of the Public Debt Interest on State Advances Corporation stock accrued Act, 1925, accrued but not yet duo .. .. 17,430 but not due .. .. .. .. ■ • 163,013 £44,738,300 £44,738,300 A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lend.), Accountant to the Treasury. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Controller and Auditor-General.

B.—l [Pt. IV], Sup. to 1940.

TUWHARETOA TRUST BOARD. Receipts and Payments Account for the Year ended 31st March, 1940. Receipts. £ s. d. Payments. £ s. d. £ s. d. Grant from New Zealand Government .. .. 3,000 0 0 Bank overdraft, 31st March, 1939 .. 362 13 7 Refunds from Native Trustee.. .. .. 200 0 0 Less Post Office Savings-bank, £6 19s. ; £ s. d. petty cash in hand, 13s. lid. .. 7 12 11 Excess license fees .. .. 197 14 5 355 0 8 Post Office Savings-bank interest .. 0 3 7 Grants— Repayments against advances .. 54 16 5 Indigent Natives .. .. .. 30 17 1 252 14 5 Medical .. .. .. .. 379 14 9 Bank credit, 31st March, 1940 .. 95 14 10 Maraes .. .. .. .. 41 8 7 Outstanding cheques .. . . 471 11 0 Educational .. .. .. 444 16 5 Dental Schools .. .. .. 87 11 9 375 16 2 Miscellaneous .. .. .. 110 7 6 Outstanding lodgment .. .. 6 0 0 _ 1 094 16 1 Members— 369 16 2 Allowance .. .. .. 9 0 0 Less Post Office Savings-bank credit, Travelling-expenses .. .. 10 6 4 £7 2s. 7d. ; petty cash in hand 19 6 4 £2 19s. 3d. .. .. . . 10 110 Office expenses— 359 14 4 Printing, &c. .. .. .. 6 8 1 Secretary's salary .. .. .. 78 0 0 84 8 1 Petty cash expended.. .. .. .. 7 15 2 Sundry unclassified expenses .. .. .. 50 8 0 Debenture interest .. .. .. . . 180 0 0 Jones'estate debenture redeemed .. .. 500 0 0 Bonds account .. .. .. .. 500 0 0 Deposit Native Trustee .. .. .. 499 7 6 Refund dental clinic grant .. .. .. 12 0 0 Advances .. ... .. .. ~ 509 6 11 £3,812 8 9 £3,812 8 9 Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. \ Income. £ s. d. Grants— £ s. d. £ s. d. Grant from New Zealand Government .. .. 3,000 0 0 Medical .. .. .. 379 14 9 Interest from Post Office Savings-bank .. .. 0 3 7 Educational .. .. 444 16 5 Interest from Native Trustee .. .. .. 95 1 9 Marae .. .. .. 41 8 7 Excess license fees .. .. .. .. 197 14 5 ■Miscellaneous .. .. 110 7 6 Suspense Account transferred .. .. .. 8 15 Indigent Natives .. .. 30 17 1 Dental Schools .. .. 87 11 9 1,094 16 1 MembersAllowance.. .. .. 9 0 0 Travelling-expenses .. 10 6 4 19 6 4 Offico expenses— Rent .. .. .. 15 12 0 Secretary's salary .. .. 78 0 0 Printing, &c. .. .. 6 8 1 100 0 1 Petty cash expended .. .. .. 7 15 2 Sundry unclassified expenses.. .. .. 50 8 0 Depreciation Assets Reserve .. .. .. 3 18 0 Debenture interest .. .. .. .. 180 0 0 Balance carried down .. .. .. 1,844 17 6 £3,301 1 2 £3,301 1 2 £ s. d. £ s. d. Balance carried forward .. .. .. 15,364 17 6 Balance brought down .. .. .. 1,844 17 6 Balance brought forward .. .. .. 13,520 0 0 £15,364 17 6 £15,364 17 6 Balance-sheet as at 31st March, 1940. Liabilities. £ s. d. Assets. £ s. d. Reserve for depreciation .. .. .. 50 14 0 Taupo property .. .. .. .. 400 0 0 Tongariro Timber Owners' Claims £ s. d. Office furniture .. .. .. .. 42 2 9 Account, &c. .. .. 2,000 0 0 Office appliances .. .. .. .. 17 7 0 Tuwharetoa Timber Co., Ltd., on Post Office Savings-bank Account .. .. 7 2 7 loan .. .. .. 500 0 0 Native Trustee: Deposit .. .. .. 3,375 19 5 2,500 0 0 Petty cash in hand .. .. .. .. 219 3 Sundry creditors— Tongariro Timber Owners'claims .. .. 2,000 0 0 Native accounts .. .. 21 13 1 Ngati-Tuwharctoa compensation claim: Principal 1,073 15 6 Maori Council Account .. 18 010 Sundry debtors— £ s. d. 39 13 11 Donald Weaver .. .. 15 0 0 Bank of New Zealand, Rotorua .. .. 369 16 2 G.Barclay.. .. .. 611 0 Excess of income over expenditure .. .. 15,364 17 6 21 11 0 Sundry debtors for advances as per list .. .. 5,546 6 9 Jones' Estate : Native Debtors Accounts taken oyer 5,837 17 4 £18,325 1 7 £18,325 1 7 Hoani Te Heuheu, Chairman. P. Alfred Grace, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, hereby certifies them to be correct. —Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1940

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1940. Receipts.

Totals. Tokerau. Maniapoto Waiariki. | Tairawhiti. Aotea. Ikaroa. South Island. _ - j | - j - Cash balances at 1st April, 1939— £ £ £ £ £ £ £ £ £ In hand and at bank .. .. .. .. .. .. 16,641 2,399 4,815 1,260 2,313 2,386 2,673 795 Imprests at Post Office .. .. •• •• •• •• 4,375 209 1,553 175 437 1,504 378 119 21,016 Withdrawals from amounts on denosit with Native Trustee .. .. 50,335 2,608 6,368 1,435 2,750 3,890 3,051 914 800 7,000 4,768 2,000 28,017 6,750 1,000 71,351 3,408 13,368 6,203 4,750 31,907 9,801 1,914 Rents and royalties.. .. .. .. .. .. .. 162,539 3,966 9,287 19,888 31,818 61,931 30,625 5,024 Purchase-money and compensation .. .. .. .. .. 36,798 757 • 4,122 2,048 7,517 1,525 6,647 14,182 Repayments: Mortgage and other investments .. .. .. 38,189 8,178 1,300 3,324 23,468 1,462 457 Other receipts for beneficiaries .. .. .. .. .. 13,390 1,550 3,597 .. 1,783 6,382 78 250,916 14,451 18,306 25,260 64,586 71,300 37,807 19,206 Interest received — Mortgages and investments .. .. .. .. .. 12,241 .. 2,149 1,648 4,695 1,998 1,075 676 New Zealand Government securities .. .. .. .. 2,847 721 .. .. 1,961 119 46 15,088 721 2,149 1,648 6,656 2,117 1,121 676 Commissions (not including transfers from blocks) .. .. .. 2,892 63 199 824 1,014 287 310 195 Proceeds of sales and other credits from Board farms .. .. . . 12,232 .. . . .. 12,232 Miscellaneous receipts (including sundry deposits for repayments, refunds, 73,308 7,870 11,835 7,493 30,643 11,029 4,386 52 and recoveries) Special Housing Fund — Receipts from Native Trustee .. .. .. .. .. 22,657 3,500 5,000 8,250 2,107 .. 2,450 1,350 Receipts from Natives .. .. .. .. .. • 11,853 3,529 2,089 1,481 651 327 j 2,463 1,313 122,942 14,962 19,123 18,048 34,415 23,875 j 9,609 2,910 Totals .. .. .. .. .. •• .. 460,297 33,542 52,946 51,159 110,407 j 129,199 | 58,338 24,706 Net receipts (excluding Native Trust Office withdrawals and opening balances) .. j 388,946 30,134 39,578 44,956 105,657 97,292 48,537 22,792

B.—l [Pγ. IV], Sup. to 1940

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1940.— continued. Payments.

11 —B. 1 [PT. IV], SUP. TO 1940.

Totals. Tokerau. Waiariki. | Tairawhiti. Aotea. Ikaroa. ! South Island. T> * + 1, fi • • £ £;£ £ £ £ £ £ £ Payments to beneficiaries .. .. .. .. .. .. 191,820 4,585 25,273 18,361 44,451 61,278 29 650 8 222 Miscellaneous payments on behalf of beneficiaries and Boards (including 83,307 7,482 12,150 10,473 28,673 20 605 3 663 '261 payments on deposit, refunds, &c.) ' ' ' Administration expenses .. .. .. .. .. .. 12,593 1,093 2,658 1,919 1,794 2,787 1,617 725 287,720 | 13,160 40,081 30,753 74,918 84,670 34,930 9 ?08 investments — j ' Mortgages and other investments .. .. .. .. .. 56,218 10,413 663 4,550 22,626 15 288 2 678 Purchase of land, buildings, furniture, & c. .. .. .. .. 1,835 13 329 356 367 591 171 ' 8 Special Housing Fund: Advances, &c. .. .. .. .. j 28,998 7,720 6,954 3,959 2,922 842 4.193 2,403 87,051 18,146 7,946 8,865 25,915 j 16,721 7,047 2,411 Total payments .. .. .. .. .. .. .. .. 374,771 31,306 48,027 j 39,618 100,833 i 101,391 41,977 11 619 Deposits with Native Trustee 62,647 : 8 1,232 6,034 5,919 | 25,187 12,258 12!009 Cash balances at 31st March, 1940 — i In hand and at bank .. .. .. .. .. .. . . 21,003 2,164 3,470 5,143 3,495 i 1 862 3 891 978 Imprests at Post Office .. .. .. .. .. ..I .. J 1,876 64 217 j 364 160 ! 759 '212 100 Totals •• •• •• •• •• •• •• 460,297 | 33,542 52,946 ! 51,159 110,407 129,199 | 58,338 24,706

B.—l [PT. TV], Sup. TO 1940.

NATIVE DEPARTMENT— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1940. Interest Accounts.

Totals. Tokerau. ? Walariki. Tairawhiti. Aotea. Ikaroa. South Island. Dr. . £ £ £ £ £ £ £ £ Interest on amounts held and invested under Native Land Act, 1931, sec- 1,498 496 403 125 17 125 291 41 tion 281, and other amounts specially invested Interest on amounts on deposit with Native Trustee .. .. 4,374 8 1,232 1,034 113 1,163 515 309 Interest on other investments .. .. .. .. .. 10,654 457 426 543 4,402 ; 2,995 1,478 353 Interest on overdrafts .. .. .. .. .. .. i 1,750 j 61 205 .. 15 1 1,295 174 Totals .. .. .. .. .. .. I 18,276 1,022 j 2,266 j 1,702 4,547 ; 5,578 j 2,458 703 Cr. £££££ £ ££ Interest allocated in full on amounts held under Native Land Act, 1931, 1,498 496 403 125 17 125 291 41 section 281, ana other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &c. .. .. .. 3,278 .. .. 33 666 1,652 849 | 78 Balance transferred -to Income and Expenditure Account .. .. 13,500 526 1,863 1,544 3,864 3,801 1,318 584 Totals .. .. .. .. .. .. | 18,276 1,022 2,266 | 1,702 j 4,547 I 5,578 2,458 j 703

B—l. [PT. IV], SUP. TO 1940.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1940. Income and Expenditure Accounts.

Appropriation Accounts.

Totals. Tokerau. Maniapoto. Waiarikl. Tairawhitl. Aotea. Ikaroa. South Island. Income. £ ' £ £ I £ £ £ £ £ Net interest on investments .. .. .. .. .. 13,500 526 1,863 1,544 3,864 3,801 1 318 584 Board commission .. .. .. .. .. .. 5,251 214 475 i 864 1,324 j I '272 731 371 Sundry credits (registration fees, lease fees, &e.) .. .. .. i 573 101 267 62 78 j ' 49 13 3 Totals •• •• 19,324 841 ! 2,605 j 2,470 5,266 5,122 2,062 958 Expenditure. Expenses of management — £ £ £•£ £ £ £ £ Contribution towards expenses of Native Department .. .. 9,843 1,000 2,119 1 ?60 1 778 9 036 1 100 550 Audit fees reserve 611 77 85 'l70 ' 87 ~"ll6 ' 54 22 Miscellaneous office and other expenses .. .. .. .. .2,634 343 368 444 802 485 130 62 Depreciation on buildings and furniture .. .. .. .. 1,416 28 255 322 329 422 40 20 Balance (being surplus for year) transferred to Appropriation Account .. 4,820 Cr. 607 Cr. 222 274 2,270 2,063 738 304 Totals •• •• •• •• •• •• 19,324 j 841 2,605 2,470 5,266 5,122 2,062 958 — ' - — ■ i . =====

iotais. Tokerau, Matiapoto. I Waiariki. Tairawliitl. Aotea. ikaroa. South Island. ; j - i Dr. £ ! £ £ £ £ £ £ f Sundry adjustments previous years .. .. .. .. 131 13 i 5 j 2 18 ~ 69 ~.?4 Surplus for year ended 31st March, 1940, from Income and Expenditure 4,820 Dr. 607 : Dr. 222 274 2,270 2 063 738 304 Account j : | | | ' ' * Totals •• •• •• •• 4,951 Dr. 594 ! Dr. 217 i 276 2,288 I 2,063 807 328 c, . I j — Appropriations during year— £ £;£ £ £ £ £ £ Native purposes .. .. .. .. .. .. 557 .. .. 400 157 Investments written off .. .. .. .. .. 90 .. 90 1 Purchase of land, buildings, furniture, &e. .. .. .. 1,858 38 362 325 375 589 ! iai 48 Sundry adjustments, previous years .. .. .. .. 706 55 647 2 2 Balance transferred to Reserve and Assurance Fund .. .. 1,740 Cr. 687 Cr. 1,316 Or. 451 j 1, 756 1,472 ! 686 280 Totals .. .. .. .. .. .. 4,951 Cr. 594 j Cr. 217 j 276 2,288 j 2,063 j 807 328

B. — 1 [FT. IVJ, SUP. TO 1940.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1940. Liabilities.

Totals. Tokerau. Maniapoto. Waiariki. j Tairawhlti. Aotea. Ikaroa. | South Island. Liability to Native "beneficiaries — £ £ £ £ £ * £ £ ' £ Amounts held under section 281, Native Land Act, 1931, and other trusts — Specially invested (section 101 (2), 1931) .. .. .. .. 8,788 6 570 2 218 Invested in Common Fund 72,359 4,059 I 3,277 "690 : 33,"222 19! 100 "455 Other amounts held — Specially invested (section 101 (2), 1931) .. .. .. .. 40,348 .. 1,935 .. 29,324 ; 4 205 4 860 24 Otherwise invested .. .. .. .. .. .. 324,700 32,912 50,605 62,555 69,338 55'363 30'358 23,569 : 446,195 | 36,971 70,666 65,832 99,352 92,790 56,536 24,048 Sundry amounts held on deposit and in suspense .. .. .. 16,807 3,468 1,208 I 4 235 3 732 ■ 1 579 2.067 518 SmMfyrodrtars .. .. .. .. .. .. .. 11,092 690 19 6',421 39 : K448 271 liability to Ireasury lor advances under — Native Land Act, 1931, section 105.. .. .. .. .. 82,875 .. .. 82 875 Native Land Act, 1931, section 522.. .. .. .. .. 2,300 .. ' 2 300 Native Land Act, 1931, section 340.. .. .. .. .. 6,608 ' 713 Liability of special trusts under Native Land Act, 1931, section 358 .. 126' 573 .! ." ' 40 249 86.324 246,968 ; 10,766 1,227 93,531 46,320 j 90,820 3,515 789 Reserves — Special Property Reserve .. .. .. .. 45,658 334 \ 12,750 6,793 9,061 15,839 607 274 Other spec-sal reserves (including depreciation) .. .. .. 21,105 338 2,310 4,385 9,304 4,522 169 77 — 66,763 672 15,060 11,178 18,365 20,361 776 351 Assurance and Reserve Account .. 135,521 .. 13,063 42,870 30,841 ! 4M96 4,755 1,996 TotaIs •• •• •• •• 895,447 48,409 100,016 213,411 194,878 245,967 65,582 27,184

B.—l [PT. IV], SUP. TO 1940.

0. N. Campbell, Under-Secretary. 1 hereby certify 'hat t i, j t c n ■ in M. J. Lawless, A.R.A.N.Z., Accountant, balance-sheets of the respective . i Income and Expenditure Account, Appropriation Account, and Balance-sheet have been compared with the accounts and 1. Tairawm -32?' ThT ate , the as disclosed thereby, subject to the following comments and exceptions advanced without the approval of the Board of* Hva °\fF - 6 a^ e l uac y °f c^tain securities owing to the absence of information as to the values of the lands secured; (6) moneys have been 1934-35 ; (c) in the ooijon of the tlfTl T g bee " ° btamed J lB .required by section 100 (1), Native Land Act, 1931, as amended by section 11 (3). Board of Native Affairs Act, Club, £3; potatoes 1 Ss 7d payments are without authority of law—Charged to General Account: Kahungunu Marae, £50; children's health camp, £10; Mohaka Calf 2 Tokerau —(a) The value of swt ™ b' t '+ j'' wr l eaths ' £6 2s - Charged to Anaura Station Account: Whangara hui, £25 ; Maori Battalion, £5. (b) no liability in reject of the^lStvi 1 >> Kao Store has been accepted on the certificates of the storeman and a clerk who visited the store from Auckland for stocktaking purposes; unaware of autWiK for t\ ft ° me SmCe ft lst Apnl ' 1934 ' on the Te Karae alld Government loans is shown in the accounts ; (c) the Audit Office is payments made out of the accounts mentioned Te Kao Store Accounts: Marae improvements grant, £30; hui expenses grant, £204 2s. 2d; «~K i £ '° T ' K, ° M *—• £1 ' 00 - T - K "«— T '» k • T ™'« >° s "*•— >«*».

NATIVE DEPARTMENT— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1940—continued. Assets.

1 J Totals. Tokerau. j jjJniapoto. j Waiariki. Tairawhiti. | Aotea. I Ikaroa. j South Island. Cash balances — If rIn hand and at bank .. , * * £ £ £ £ £ £ Less held on account of Native Trustee ■ , 2 > 164 3 > 470 5,143 3,495 1,862 3,891 978 •• 4 ' 8 20 •• 300 .. 1,197 646 2,172 505 Add Post Office imprest 2 > 16t 3 . 170 5,143 2,298 1,216 i ,719 473 1,876 64 217 364 160 759 212 100 18,059 2,228 3,387 5,507 2,458 1,975 1,931 573 Investments — Common Fund — Mortgages and charges .. ot)1 » j Farm properties .. " " " "" " 9 , i63 28,375 26,826 65,238 67,068 29,248 8,003 On deposit with Native Trustee .. " " " " lfil'Qfi-2 "icq 1 I' 9 5° 1 7 ,756 Advances on overdraft to blocks, &c. . \l'rt 9 IS 47 > 604 1 9 , 2 0 7 17,412 Government securities .. 5 '!? 4 1 > 119 I,! 78 2,615 5,526 449 Particular estates — 46,o30 20,61o 865 .. 22,600 1,300 1,150 Mortgages .. .. ia kqq Government and other securities " " " " <12'<><18 " ''g'9 '• '' 2 , 450 6,418 dz > 5y 8 •• 83o .. 29,324 1,755 660 24 1 601,333 32,268 82,204 116,356 141,860 140,548 62,209 25,888 Sundry debtors .... o aK - ' ' Interest and instalments (due and accrued) !! " " !! 4 ,'607 l, 0 oI ' fg ijio 1,249 III " 8 35 lit 8,471 1,101 1,675 1,880 1,249 1,282 835 449 Land and buildings .. „„ ' Office equipment, &c. •• 11 >052 5,153 6,891 13,257 9 ,30o 334 1,698 1,640 2,170 2,582 607 274 j— 45,658 334 12,750 6,793 9,061 15,839 607 274 Assets of special trusts under — Native Land Act, 1931, section 358 \ •>,; Native Land Act, 1931, section 105 " a?'871 ■ c "' . 40,250 86,323 O-s.B/O .. 82,875 209,448 .. .. 82,875 40,250 86,323 Appropriation Account .. .. . _ _ _ _ 12 478 I PMT8 Totals " " " '• •• •• •• 895,447 48,409 100,016 213,411 194,878 245,967 65,582 27,184

B.—l [Pt. IV], Sup. to 1940.

MISCELLANEOUS ADVANCES FROM CONSOLIDATED FUND. Income and Expenditure Account fob the Year ended 31st March, 1940. i Expenditure. £ Income. £ Excess of income over expenditure .. .. .. 18,887 Interest on advances .. .. .. ..18,831 Surplus from Waitangi Land Settlement Association .. 56 £18,887 £18,887 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Advances from Consolidated Fund .. .. .. 660,988 Advances to— £ £ Writings-ofi in Suspense .. .. .. .. 1,440 Land-settlement associations . i .. 155,294 Treasury Adjustment Account .. .. .. 13,040: State Forest Account .. .. .. 87,405 Excess of income over expenditure .. .. .. 18,887 Rural Intermediate Credit Board .. 400,850 Agricultural associations .. .. 1,112 Sundry .. .. .. .. 674 645,335 Interest due, unpaid, or accrued .. .. .. 47,586 Assets in Suspense Account .. .. .. 1,440 £694,361 • £694,361 Note.—Some loss of interest and principal is anticipated in respect of advances to land-settlement finance associations. A. R. F. Mackay; Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental note enlaced thereon. —Cyril G. Collins, Controller and AuditorGeneral. PUBLIC WORKS DEPARTMENT. ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST ACCOUNT (PUBLIC WORKS IjJUND). (Section 383, Land Act, 1924.) Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Accumulated Fund .. .. .. .. 16,914 Net receipt from sale or lease of Ellesmere Lake lands .. 129,089 Less expenditure on construction, &c., of LincolnAkaroa Railway .. .. .. .. 112,175 £16,914 £16,914 J. W. Scott, A.R.A..N.Z., Chief Accountant, Public Works Department, Wellington. I hereby certify that the Balance-sheet has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). ROADS, HARBOUR-WORKS, ROADS ON GOLDFIELDS, LANDS (MISCELLANEOUS), ETC. Income and Expenditure on Capital Account for the Year ended 31st March, 1940. Expenditure. £ Income, £ Net expenditure (including a proportion of general Recoveries on account of expenditure of previous " departmental " administrative expenditure) on years— the following works'— £ Roads .. .. .. .. .. 1,157,99.1 Roads .. .. .. .. 20 Harbour-works .. .. .. .. 1,589 Lands .. .. .. .. 1,076 Lands: Miscellaneous .. .. .. 170,930 [ 1,096 Development of flax industry .. .. . 523 Balance, being excess of capital expenditure over capital income, on roads, harbour-works, &e., transferred to National Development Account .. .. 1,329,937 £1,331,033 j £1,331,033

B.—] [Pt. TV], Sup. to 1940.

PUBLIC WORKS DEPARTMENT—continued. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND) —continued. ROADS, HARBOUR-WORKS, ROADS ON GOLDFIELDS, LANDS (MISCELLLANEOUS), ETC .-continued. Balance-sheet as at 31st Maech, 1940. Liabilities. )ge f s Liability to Public Works Fund— £ National Development Account— ' £ Roads, &c. . .. .. .. 27,170,847 Net expenditure to 3 Ist March, 1940— Harbour-works 1,066,840 Roads, isc. .. 27 172 7Sfi Lands: Miscellaneous 1,495,411 Harbour-works .. " " l OfififilQ Development of mining 73,878 Lands: Miscellaneous .. " " •m' Zql Mam highways 1,226,000 Development of mining .. .. " 73 878 Development of flax industry 523 Main highways .. .. .. " 1226 000 •• •• •• •• 1,288,991 Development of flax industry ' '523 32,322,490 on QQA oka Treasury Adjustment Account .. .. .. 13,418 Stocks, &c. .. m iri Sundry creditors 110,349 Loans to local bodies— " " £ " ' Writings off m Suspense. 3,570 Inter-Wanganui River Board .. 845 Balances on account of other Departments .. 21,372 Eastbourne Borough Council . 4,999 Taieri River Trust .. .. .. 77,226 Lower Clutha River Trust .. .. 1^824 , , 84,894 lixpenses on land improvement— Swamp-land drainage .. .. 4,564 Hauraki Plains Settlement .. .. 5,070 o , , , 0,634 sundry debtors .. .. .. ]9 74.7 Stores, &c., deficits .. .. ~ - 3*570 Cash in General Purposes Account .. .. 1,288'991 £32,471,199 £32,471,199 PUBLIC WORKS FUND : RAILWAY CONSTRUCTION. Income and Expenditure on Capital Account fob the Yeae ended 31st Maech, 1940. Expenditure. Income £ Net expenditure, including proportion of Recoveries on account of expenditure of previous general departmental administration years: Unopened lines 500 expenditure on the following lines-- £ £ Credit for amount of expenditure on Dargaville Branch .. .. .. 37,403 sections handed over to Rail--1 aeroa-Pokeno .. .. .. 109,619 ways Department during year— £ Taneatua-Opotiki 2,106 Napier-Putorino .. oo 874 Gisborne-Waikokopu .. .. 434,902 Putorino-Napier .. " ] 569'385 Napier-Wairoa 35,406 " ' " , - Ql> orQ Waikokopu Branch .. .. .. 9,122 1,592,259 East Coast Main Trunk Railway : Automatic signalling installation .. .. 1,918 Hutt Valley extension .. .. 11l Westport-Inangaliua .. .. .. 135,826 Wharanui-Parnassus .. .. .. 508,725 Land claims .. .. .. Cr. 301 Surveys, &c. ...... 34 ; 1,274,870 Balance, being excess of capital income over capital expenditure, transferred to Railway Construction Account .. .. .. .. .. 317,889 £1'59I ' 592 ' 759 £1,592,759 IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND) SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account foe the Yeae ended 31st Maech, 1940. Expenditure. Income £ Net expenditure on the construction and upkeep of Balance transferred to Irrigation Construction Account dams weirs, water-races, &c„ in course of con- being excess of expenditure over income for year ' 426 883 struction— £ ' Surveys and general . . . . .. .. 269 Manitoto survey .. .. .. .. Cr. 5 investigations in Canterbury .. .. .. 3,369 Ashburton-Lyndhurst .. .. .. .. 72,154 Waibopai . . .. .. .. .. 05 Rangitata diversion .. .. .. .. 157,917 Downs water-supply .. .. .. .. 137,805 M ayfield-Hinds .. . . . . . , 55,302 Hope's Creek survey .. .. ~ .. 7 £426,883 j £426,883

B.—l [PT. IV], SUP. to 1940.

'• 1 1 —— ! —-.I— ! - N.B.—The irrigation season does not end until the 30th April, but the sales up to that date are brought into the financial year ending on the preceding 31st March.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY, CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1940. Gross Revenue Account.

Net Revenue Account.

Ardgour. j Arrow River. Bengerburn. | Earnscleugh. Hawkdun. Idaburn. Ida Valley, j Galloway, j Last Chance. Manuherikia. Omakau. Tarras. ! Teviot. Total. ~ - . Dr. £ £ £ £ £ £ £ £ £ £ £ £ £ £ Stock and temporary buildings at 1st .. 435 .. 3 240 .. 1,240 .. 55 799 106 388 328 3,594 April, 1939 Management and operating expenses, 559 2,142 24 609 4,276 69 3,820 649 1,059 3,057 3,546 1,784 1,598 23,192 salaries, wages, &c. Gross profit carried down .. .. 320 .. 27 344 .. 312 3,258 559 569 .. .. .. 695 6,084 879 2,577 51 956 4,516 381 8,318 1,208 1,683 3,856 3,652 2,172 2,621 32,870 Cr. £ £ £ £ £ £ £ £ £ £ £ £ £ £ Sales of water .. .. .. 887 1,551 48 929 4,015 366 6,849 1,134 1,542 2,477 1,694 1,599 2,193 25,264 Rebates forfeited ...... 9 50 3 20 118 15 85 57 73 75 .. 33 59 597 Rents of cottages ...... 3 36 . . .. 61 .. 72 17 15 31 89 31 .. 355 Stock and temporary buildings at 31st .. 505 .. 7 312 .. 1,312 .. 53 790 321 485 369 4,154 March, 1940 Gross loss carried down .. .. j . 435 .. .. 10 . . .. .. .. 483 1,548 j 24 .. 2,500 879 2,577 51 j 956 4,516 j 381 j 8,318 1,208 1,683 3,856 3,652 j 2,172 2,621 32,870 Sales of mining water total £245 12s. 3d.

Ardgonr. Arrow River. Bengerburn. Earnscleugh. Hawkdun. Idaburn. 1 Ida Valley. Galloway, i Last Chance. Manuherikia. Omakau. Tarras. Tevlot. Total. Dr. £ £ £ £ £ £ | £ £ £ £ £ £ £ £ Gross loss brought down .. .. .. 435 .. . . 10 .. .. .. .. 483 1,548 24 .. 2,500 Interest on capital as per table .. 1,350 5,721 39 4,277 2,812 270 .. 11,877 2,337 10,604 11,053 5,477 3,006 58,823 Interest on Depreciation Reserve as per 24 203 .. 105 87 4 83 67 81 .. 50 150 854 table Reserve for depreciation .. .. 44 550 .. 221 205 12 .. 85 125 150 .. 94 341 1,827 Bad debts .. .. .. .. .. 12 .. 207 46 .. .. 3 .. 14 .. 40 41 363 Balance to accumulated Profit and Loss .. .. .. .. .. 26 .. .. .. .. .. .. .. 26 Account I 1,418 6,921 39 4,810 3,160 312 .. 12,048 i 2,529 ! 11,332 j 12,601 ! 5,685 3,538 64,393 ===== — — ! ' ■— — I : ! Cr. £££££££££££ £££ Gross profit brought down .. .. 320 .. 27 344 .. 312 .. 3,817 569 .. .. j .. 695 6,084 Balances to accumulated Profit and Loss 1,098 6,921 12 4,466 3,160 .. .. 8,231 1,960 11,332 12,601 5,685 2,843 58,309 Account 1,418 6,921 j 39 4,810 | 3,160 ' 312 j j 12,048 2,529 11,332 j 12,601 | 5,685 3,538 j 64,393

B.—l [FT. IV], Sup. TO 1940.

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

12 —B. 1 [PT. IV], SUP. TO 1940.

Ardgour. Arrow Biver. Bengerbnrn. Earnscleugh. Hawkdu® Idaburn. I Ida Valley. Galloway. Last Chance. | Mamiherikia. Omakau. I Tarras. j Teviot,. Total. -^ r £ j £ i £ £ £ £ £ £ £ £ p n i p o Balances at 31st March, 1940 .. .. 661 ! 5,821 .. 2,957 2,467 111 .. 2,255 1,878 2,254 .. 1,405 ! 4,252 i 24?061 ■ ===== ===== , , ■ — r~ 1 , Ti GT. £ £ £ £ £ £ £ £ £ „ „ O P Balances at 1st April, 1939 .. .. 593 5,068 .. 2,631 2,175 95 .. 2 087 1 686 2 023 1 261 3 761 ; 2l%80 Interest at 4 per cent, on balance .. 24 203 .. 'l05 87 4 .. 83 67 81 " 50 150 ' 854 Revenue Accounts 44 550 .. 221 205 !2 .. 85 125 j 150 !! 94 341 1,827 661 5,821 .. 2,957 2,467 111 .. 2,255 1,878 I 2,254 .. 1,405 4,252 24.061 1 ; .

B.—l [Pt. IV], Sup. to 1940.

PUBLIC WORKS DEPARTMENT —continued. IRRIGATION SCHEMES IN OPERATION: CANTERBURY. Profit and Loss Account for the Year ended 31st March, 1940.

PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account foe the Year ended 31st March, 1940. Expenditure. £ Income. Parliamentary buildings .. .. .. . • 3,244 Amount transferred to Departments— £ £ Departmental buildings .. . ■ •• ■■ 193,830 Agriculture .. .. .58,304 Workshops .. .. .. .. 21,218 Health .. .. .. .. 09,744 Ministerial residences .. . . .. •. 3,808 Internal Affairs . . . • • ■ 273 Other Government buildings— £ Justice .. .. .. •• 16,598 Courthouses • . ■ • • • • • 11,770 Mental Hospitals .. ••• • • 182,38b Prisons .. .. .. •• 4,104 Police .. .. .. .. . • 03,213 Police .. .. . • •• 02,407 Post and Telegraph .. .. .. 370,814 Post and Telegraph .. .. .. 382,720 Scientific and Industrial Research .. 8,770 Agriculture .. . . • • • • 39,268 Tourist .. .. . . .. 372 Mental Hospitals .. .. .. 178,993 Social Security .. .. .. .. 1,247 Health and Hospitals .. .. .. 70,783 757,727 Internal Affairs . . .. . ■ 273 Balance, being excess of capital expenditure Scientific and Industrial Research .. 7,048 over capital income transferred toTourist ■ ■ •• 372 Departmental buildings and offices .. 201,154 Social Security .. •• •• '-247 Workshops .. .. .. ..21,218 ■—— 705,051 Ministers'residences .. .. .. 3,808 Parliamentary buildings .. .. .. 3,244 229,424 £987,151 £987,151 PLANT, MATERIAL, AND SERVICES (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income. Expenditure, including salaries, wages, Sundry recoveries, &c., from miscellaneous & c on £ £ works and other Departments — £ £ Plant' .. .. .. .. 77,558 Plant .. .. .. .. 180,823 Material and stores .. .. 342,805 Material and stores .. .. 220,048 Freight and cartage .. .. 58,257 Freight and cartage .. .. 52,400 Services, other Departments .. 3,137,525 Services, other Departments .. 3,220,790 3,610,145 * 3,080,733 Balance, being excess of capital expenditure over capital income for the year transferred to — Plant .. .. .. .. Dr. 109,205 Material and stores .. 122,157 Freight and cartage .. .. 5,791 Services, other Departments ..Dr. 83,271 — Dr. 04,588 £3,010,145 £3,010,145

Dr. I Levels. I Redd Uf. Total. ! Cr. Levels. Redcllif. Total. Gross Revenue Account. £ £ £ £ £ ! £ Stocks at 1st April, 1939 .. .. 18 18 Sales of water .. .. 339 303 , 722 Management and operating expenses, 1,820 674- 2,494 Kent of cottages .. .. 36 9 45 salaries, wages, and car allow- Stocks at 31st March, 1940 .. 14 15 29 ance Gross loss .. .. .. 1,411 305 1,716 | —' 1,820 692 2,512 j 1,820 j 692 2,512 Net Revenue Account. £ £ £ £ £ £ Gross loss transferred .. .. 1,411 305 1,716 Net loss transferred to Accumu- 3,858 843 4,701 Interest .. .. .. 2,429 517 2,946 lated Profit and Loss Account Depreciation Reserve .. .. 18 21 39 ! 3,858 843 4,701 3,858 843 4,701

B.—l [Pt. IV], Sup. to 1940

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income. Net expenditure for year on administration and super- Income for the year as under — £ vision expenses, &c., as under — £ Recoveries (salaries, &o.) from other Departments and Travelling-expenses and transfer expenses of officers 78,752 Accounts .. .. .. .. .. 413,784 Salaries .. .. .. .. .. 448,127 Pees from— Equipment and other allowances .. .. .. 8,152 Inspection and licenses, &c., electric lines and instalPrinting and stationery, lithographic work, plans, lations . . .. .. .. . . 507 periodicals, &c. .. .. .. .. 17,482 Water-power licenses .. .. .. .. 961 Work done by High Commissioner's staff . . . . 1,295 Balances carried down, being excess of net expenditure Postages, telegrams, telephone connections, and rents over income for year prior to apportionment against of private letter boxes and bags .. .. 25,107 various works .. .. .. .. .. 199,530 Repairs and upkeep, &c., of instruments .. .. 3,091 Rents of offices through New Zealand .. .. 27,403 Compassionate grants to widows of deceased officers 632 Sundries . . .. .. .. .. 2,370 Depreciation on departmental library at 5 per cent. .. 112 War-risk-insurance premiums .. .. .. 2,259 614,782 £614,782 £ Balance brought down .. .. .. .. 199,530 Amounts apportioned to various works and services as under — £ £ Railway construction and improvements .. 41,671 Public buildings .. .. .. 37,455 Lighthouses and harbour-works .. .. 921 Tourist resorts .. .. .. .. 1,008 Roads, lands-improvements, &c. .. .. 64,229 Irrigation works .. .. .. 17,245 Electric supply .. .. .. ..27,471 190,000 Less amount under-allocated, 1938-39 .. .. 17,311 172,689 Balance carried forward to 1940-41 .. .. .. 28,841 £199,530 £199,530 ACQUISITION AND OPERATION OP QUARRIES: TAURAROA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Or. £ Stocks of metal .. .. .. .. .. 29 Sales of metal .. .. .. .. .. 11,994 Quarrying .. .. .. .. 6,248 Stocks of metal .. .. .. .. .. 52 Crushing .. .. .. .. .. .. 2,389 Transport .. .. .. .. .. 743 Gross profit carried down .. .. .. .. 2,637 £12,046 £12,046 £ £ Salaries, &c. .. .. .. .. .. 612 Gross profit brought down .. .. .. 2,637 Accident and holiday pay .. .. .. .. 197 Rent of quarters, &c. .. .. .. . . 30 Depreciation .. .. .. .. .. 736 Water rights .. .. .. .. . . 3 Interest .. .. .. .. .. .. 77 Tools and supplies (stock adjustment) .. .. 323 Repairs, maintenance, &c. .. .. .. .. 362 Plant Hire Account .. .. .. .. 71 Rent .. .. .. .. .. .. 12 Net profit for year .. .. .. .. .. 1,068 £3,064 £3,064 ACQUISITION AND OPERATION OP QUARRIES : TE WERA QUARRY No. 2. Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Stripping .. .. .. .. .. 393 Sales of metal .. .. .. .. . . 1,891 Quarrying and crushing .. .. .. .. 1,224 Stocks of metal on hand, 31st March, 1940 .. i 990 Repairs and maintenance of plant .. .. .. 106 Gross profit carried down .. .. .. .. 1,158 £2,881 £2,881 £ £ Supervision .. .. .. .. .. 40 Gross profit brought down .. .. .. 1, 158 Maintenance of workers' accommodation .. .. 14 Accumulated Profit and Loss Account: Net loss . - 5 Rent of quarry and loading-bank .. .. .. 17 Holiday pay and accident compensation .. .. 160 Interest .......... 81 Depreciation .. .. . ■ .. .. 261 Flood damage to plant .. .. .. .. 478 Access road maintenance .. .. .. .. 102 Fencing maintenance .. .. .. .. 10 £1,163 £1,163

B.—l [Pt. IV], Sup. to 1940.

PUBLIC WORKS DEPARTMENT—continued. ACQUISITION AND OPERATION OF QUARRIES : WESTERN SPRINGS QUARRY. Trading and Profit and Loss Account for the Period ended 31st March, 1940. Dr. £ Or. £ Quarrying .. .. •• •• •• 8,123 Sales .. .. .. .. .. .. 18,937 Crushing .. .. . • •• •• •• 1,897 Transport outward .. .. •• •• 6,303 Internal transport .. .. .. • • • • 2,389 Gross profit carried down . . .. .. ■. 225 £18,937 £18,937 £ £ Salaries," &c. . . ■ • • • • • • • 489 Gross profit brought down .. .. .. .. 225 Accident and holiday pay . . .. .. .. 1,386 Net loss .. .. .. .. .. .. 5,404 Plant hire .. .. ■ ■ • • • ■ 1 > 592 Depreciation .. . ■ • • ■ • • ■ 976 Interest . . . • ■ ■ • ■ • • •• 647 Repairs, maintenance, &c. .. .. .. . ■ 539 £5,629 £5,629 MAINTENANCE OP PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. £ Insurance of Government buildings .. .. .. 50,000 Miscellaneous recoveries .. .. .. .. 435 Accident compensation .. •. •• 2,749 Recoveries from other Departments for maintenance of Supervision and administration .. 20,000 buildings, proportion of sewerage rate, &c. .. .. 68,210 Drainage, water, &c., rates . ■ ■ ■ ■ • 598 Rent of offices— £ Maintenance of— Recoveries through Public Account .. 26,445 Vice-Regal residences .. .. .. 7,604 Recovered by assessment .. .. 118,537 Government buildings .. .. 85,419 144,982 Government workshops (exclusive of Wellington, Balance, being excess of expenditure over income before Rotorua, Temuka, and Auckland workshops) .. Cr. 483 charging interest .. .. .. .. 3,937 Parliamentary buildings .. .. .. . • 1,868 Rents paid for Government offices in the Dominion .. 14,956 Wages : Overseers and staff workmen .. .. Cr. 19 Advertising and sundries .. .. .. • ■ 520 Maintenance of gardens and grounds .. .. 2,507 Interest (paid out) .. . • • . • ■ 16 Engineers' Registration Board .. ■ • ■ • 46 Electrical Wiremen's Registration Board . . 765 Depreciation at 2 per cent, on brick, stone, or concrete buildings and 3 per cent, on wooden buildings — £ Departmental buildings .. .. .. 18,161 Vice-Regal residences .. .. 1,677 Ministerial residences .. .. • . 344 Parliamentary buildings .. • • ■ • 8,230 Workshops, garages, &c. .. .. .. 2,636 31,048 £217,594 £217,594 £ £ Balance brought down .. .. •• •• 3,937 Interest on advanoes .. .. .. .. 20 Interest at 4 per cent, on capital .. .. .. 95,006 Balance, being excess of expenditure over income after charging interest on capital, transferred to Maintenance Aocount .. .. .. .. .. 98,923 £98,943 £98,943 PUBLIC WORKS WORKSHOPS, WELLINGTON. Trading and Profit and Loss Account for the Year ended 31st March, 1940. Dr. ■ £ Cr. £ £ Materials purchased .. .. •• ..37,973 Jobs completed during year .. .. .. 91,205 Wages .. .. 30,607 Less jobs incomplete at Ist April, 1939 .. 11,897 Cartage .. .. •• • 1,329 Travelling-expenses recoverable . . . • 60 79,308 Balance, being gross profit carried down to Profit and Loss Plus jobs incomplete at 31st March, 1940 .. 7,202 Account 17,463 86,510 Stock in hand, 31st March, 1940 .. .. .. 3,947 Less stock on hand, Ist April, 1939 . . 3,025 922 £87,432 87,432 £ £ Salaries .. .. ■■ •• ■■ 4,579 Gross profit brought down .. . . .. 17,463 Wages, supervisory .. .. •• •• 1,344 Travelling-expenses, supervisory . . .. .. 307 Holiday pay to workmen .. .. . ■ 1,971 Accident compensation . . . . . ■ ■ • 171 Maintenance, &c., of shops .. .. .. • • 288 Power, gas, &c. .. .. .. .. • ■ 336 Cartage out .. .. .. • • • ■ 81 Depreciation — £ Plant and machinery .. .. • • 130 Tools .. .. ~ ■ • • • 82 Office furniture .. . • • • 17 229 Interest on capital at 4 per cent. .. . • • • 628 Rent of premises (assessed) .. .. •• 1,239 Balance, being net profit for year, transferred to Accumulated Profit and Loss Account 6,290 £17,463 £17,463

B.—l [Pt. IV], Sup. to 1940

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS WORKSHOPS, AUCKLAND. Trading and Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Cr. £ £ Materials purchased .. .. .. .. 23,200 Jobs completed during year .. .. .. 64,630 Wageß, productive .. .. .. .. .. 28,478 Less jobs incomplete, Ist April, 1939 .. 8,499 Cartage and freight .. .. .. .. .. 1,1.43 ——— Miscellaneous services .. .. .. .. 4,256 56,131 Balancc, being gross profit, carried down to profit and Loss Plus incomplete at 31st March, 1940 .. 6,481 Account 7,375 62,612 Stock on hand, 31st March, 1940 .. .. 5,547 Less stock on hand, 31st March, 1939 .. 3,707 — 1,840 £64,452 £64,452 £ £ Salaries, supervision .. .. .. .. 3,322 Gross profit transferred from Trading Account .. 7,375 Holiday pay to workmen .. .. .. .. 1,259 Balance, being net loss for year, transferred to AcAccident compensation .. .. .. .. 106 cumulated Profit and Loss Account .. .. 3,031 Maintenance of shops, &o. .. .. .. .. 3,028 Power, gas, &c. .. .. .. .. . . 340 Hire of plant .. .. .. .. .. 690 Depreciation— £ Plant and machinery .. .. . . 125 Tools .. .. .. .. .. 30 — 155 Telephone charges .. .. ... .. .. 32 Interest on capital .. .. .. .. .. 946 Rent of premises (assessed) .. .. .. .. 528 £10,406 £10,406 PUBLIC WORKS WORKSHOPS, ROTORUA. Trading and Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ Cr. . £ £ Materials purchased .. .. .. .. 8,344 Jobs completed during yoar .. .. 15,182 Wages .. .. .. .. .. ... 7,435 Less jobs incomplete at Ist April, 1939 .. 1,487 Cartage and freight .. .. .. .. 377 Plant hire .. .. .. .. .. 137 13,695 Balance, being gross profit, carried down to Profit and Plus jobs incomplete at 31st March, 1940 .. 3,749 Loss Account .. .. .. .. .. 740 '£17,444 £ Stock on hand, 31st March, 1940 .. .. 1,714 Less stock on hand, Ist April, 1939 .. .. 2,125 Cr. 411 — £17,033 £17,033 r-r- " £ £ Gross profit transferred from Trading Account .. .. 740 Salaries, supervision, &c. .. .. .. . . 334 Balance, being net loss for year, transferred to AccumuAccident compensation and holiday pay .. .. 556 lated Profit and Loss Account .. .. .. 490 Power, gas, &c. .. .. .. .. 64 Rent— £ Cash .. .. .. .. .. 3 Assessed .. .. .. .. .. 72 — 75 Interest on capital .. .. .. .. .. 201 £1,230 r £1,230 CONSOLIDATED FUND : MAINTENANCE OF RAILWAY-LINES. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. Income. Net expenditure on maintenance of unopened Net recoveries during year : Recoveries on account lines— £ £ of goods and passenger traffic— £ £ Okaihau-Rangiahua .. .. .. Cr. 727 Dargaville Branch .. .. .. 890 Dargaville Branch .. .. .. 379 Waikokopu Section .. .. .. 3,518 Waikokopu Section .. .. .. 1,681 —— 4,408 Napier-Wairoa .. .. .. .. Cr. 1,283 Interest received on sales of plant on time payment .. 18 Kawatiri-Inangahua .. .. .. Cr. 2 Balance, being excess of expenditure over income, transMiscellaneous .. .. .. .. 213 ferred to Maintenance Account .. .. .. 1,443 261 Working-expenses of running goods and passenger traffic— £ Dargaville Branch .. .. .. 4,013 Waikokopu Section .. .. .. 1,579 — 5,592 Interest at 4 per cent, credited to Treasury on balance outstanding on sales of plant on time payment .. 16 £5,869 £5,869

B.—l [Ft. IV], Sup. to 1940.

PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE AND REPAIRS TO ROADS, CONTROL OF RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 194-0. Expenditure. £ Income. £ Maintenance and repairs to roads .. • . ■ • 19,705 Interest on advances to local bodies from Public Works Restoration to flood damage .. .. .. 14,585 Fund . . .. .. •• •• Dr. 2,982 Interest at 4 per cent, credited to Treasury on advance Recovery from Air Department, being expenditure on to local bodies from Public Works Fund .. .. Cr. 2,770 development of Air Force stations .. .. 172,757 Aerodromes and emergency-landing grounds for air Transfer of aeradio assets to Post and Telegraph services .. .. .. .. ..568,997 Department .. .. • • .. •• 29,164 River protection and improvements works .. .. 9,532 Balance, being excess of expenditure over income, Maintenance of Wanganui River services .. .. 286 transferred to annual Maintenance Account .. 413,363 Relief of unemployment .. .. .. • • Cr. 1,505 Land-clearing .. .. .. •• •• 2,637 Miscellaneous works .. .. • • • • 835 £612,302 £612,302 • • WAIHOU AND OHINEMURI RIVERS IMPROVEMENT. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. Interest for 1939-40 on loans .. .. ..29,245 Contribution— £ £ Maintenance of works .. .. •• •• 5,125 Gold-mining companies .. .. .. 1,622 Gold duty .. .. .. .. 4,868 Consolidated Fund .. . . . . 1,622 8,112 Rents of cottages and royalty on sale of sand .. .. 354 Balance, being excess of expenditure over income .. 25,904 £34,370 £34,370 Balance-sheet as at 31st March, 194-0. Liabilities. Assets. £ Liability to- £ Stop-banks, drainage, canals, &c. .. .. .. 730,262 Public Works Fund .. •• •• 730,958 Stores and tools on hand .. .. .. .. 795 Consolidated Fund .. .. .. •• 4,803 Buildings and accommodation .. .. .. 351 Treasury Adjustment Account .. .. .. 69,803 Plant .. .. .. .. .. •• 149 Sundry creditors .. 592 Pontoons .. .. _ 540 Writings off in Suspense .. .. .. •• 10 Maintenance during construction .. .. .. 3,820 735,917 Advance to Waihi Borough (Finance Act, 1923, section 10) 1, 997 Debtors for contribution towards interest, sinking fund, and maintenance — £ Gold-mining companies .. .. .. 1,642 Gold-mining duty .. .. .. 39,061 Consolidated Fund .. .. .. 1,623 42,326 Sundry debtors: Miscellaneous .. .. .. 12 Income and Expenditure Account: Excess of expenditure over income, 1939-40 .. .. .. .. 25,904 Stores, &c., deficits • • • ■ . • • ■ 10 £806,166 £806,166

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1940. Liabilities.

J. W. Scott, A.R.A.N.Z., Chief Accountant, Public Works Department. I hereby certify that the Income and Expenditure Accounts and General Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], The following comment is appended": The deficiency in contributions towards expenditure in connection with the Waihou and Ohinemuri Rivers Improvement Account has not been met by levying a rate as required by section 15, subsection 4 {d), of the Waihou and Ohinemuri Rivers Improvement Act, 1910.— Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1940.

Assets.

Name of Account, Liability to Public Treasury Adjust- Sundry Writings-off ! Departmental Lla n&™ t Bm ~ Totil Works Fund. Fund. ment Account. Creditors. in Suspense. ;Suspense Account. p r0 moMonFund £ £££££££ 1. National Development .. .. .. .. .. 32,322,490 .. 13,418 110,349 3,570 21,372 .. 32,471,199 2. Railway Construction .. .. .. .. .. 8,029,674 .. .. 119,534 4,649 .. .. 8,153 857 3. Irrigation (under construction) .. .. .. .. 724,151 90,422 .. 34,036 69 .. 111 183 959,861 4. Irrigation (in operation) .. .. .. .. .. 1,345,801 166,719 590,544 883 364 .. 105'886 2,210,197 5. Public Buildings (Public Works Fund) .. .. .. .. 2,860,556 326 .. 69,951 597 .. ' 2 931 430 6. Plant, Material, and Services .. .. .. .. .. 138,455 .. 1,117,980 354,721 2,492 .. .. 1^613^648 7. Public Works, Departmental .. .. .. .. ..Dr. 104,646 .. 179,040 10,100 573 Dr. 26,841 .. ' 58^226 8. Acquisition and Operation of Quarries .. .. .. .. 2,744 29,397 .. 3,011 33 .. 35 185 9. Maintenance of Roads, Bridges, &c. (Consolidated Fund) .. .. .. .. 377,998 54,175 124 .. .. 432'297 10. Maintenance of Public Buildings (Consolidated Fund) .. .. .. 30,807 102,818 11,508 840 .. .. 145^973 11. Auckland Workshops .. .. .. .. .. .. .. 30,935 5,004 16 .. " 35'955 12. Rotorua Workshops .. .. .. .. .. .. .. .. 6,142 1,029 .. .. .. 7 171 13. Wellington Workshops .. .. .. .. .. .. .. 5'354 .. .. .. 54^299 14. Temuka Workshops .. .. .. .. .. .. .. .. 60,114 5,025 .. .. .. 65,139 15. Maintenance of Railway -lines (Consolidated Fund) .. .. .. .. 1,564 139 .. 1 703 16. Waihou and Ohinemuri Rivers'Improvement .. .. .. 730,958 4,803 43,899 592 10 .. .. 780.262 46,050,183 322,474 2,573,397 785,411 13,337 Dr. 5,469 217,069 49,956,402 — -

Number of Land ' Buildines 1 Hant and Furniture and Stocks of Sundry Loans Stores and Profit and Tr - eas^L^ d " n nn, . * ! r„ . , Account. ■ Lau<1 - j Buildings. Machinery. Fittings. j Materials. | Debtors. Outstanding.: Deficits. Loss Account. 1 • Other Assets, j Total. £ £ £ £ £ j £ £ £ £ £ £ I £ j £ 1 ■- -• I •• •• 133,413 19,747 94,528 3,570 .. .. 1,288,991 ' 30,930, 950(a) ! 32,471 ,199 2 •• ■■ •• •• •• 459,893 12,546 .. 4,649 .. .. | 7,676,769 (6) 8,153,857 3 ■ •• •• 120,422 5,634 .. 69 .. .. .. 833,736(c) 959,861 4 •• •• •• 5,184 29,543 .. 364 399,383 .. .. 1,575,723c) 2,210,197 5 •• 1,180,273 1,734,165 .. .. 2,553 763 .. 597 .. 7,628 .. 5,451 Id) 2,931,430 6 ■■ •• •• 601,898 .. 332,386 676,872 .. 2,492 .. .. .. .. 1 613,648 7 - •• •• •• 12,288 .. 4,167 40,101 .. 573 .. .. .. 1,097(e) ' 58^226 8 ■■ 932 .. 12,323 .. 5,047 14,265 .. 33 2,585 .. .. .. ' 35,185 9 •• •• •• •• 11,883 6,927 .. 124 .. .. .. 413,363(/) 432,297 10 •• -■ •• •• •• 30,808 5,347 10,055 .. 840 .. .. .. 98,923(/) 145,973 11 •• •• •• 1,834 .. 5,547 12,197 .. 16 9,880 .. .. 6,481(o) 35,955 12 479 .. 1,713 891 .. .. 339 .. .. 3,74%) 7,171 13 ■■ •• •• 1.995 39 3,947 29,584 .. .. 11,532 .. .. 7,202 (g) 54,299 14 •• •• •• 7,871 2,675 .. 34,068 6,155 .. .. 2,161 .. .. 12,209(g) 65,139 1 5 •• •• •• •• •• •• 5 255 .. .. .. .. .. 1,443(/) 1,703 16 •• •• 35 1 689 .. 795 44,335 .. 10 .. .. .. 734.082(A) 780,262 1,181,205 1,742,387 634,181 30,847 1,126,370 909,870 94,528 13,337 j 625,880 7,628 1,288,991 42,301,178 49,956,402 ' a } Expenditure on .National Development, to 31st March, 1940. (6) Unopened Lines. (c) "Water-races, pipe-lines, dams, &c. (d) Suspense Account to be written off to redemptions. (e) Departmental Library (J) Maintenance Account, 1939-40. (g) Incomplete work. (h) Stop-banks, drainage, canals, &c.

B.—l [Pt. IV], Sup. to 1940.

NATIVE DEPARTMENT. . NATIVE HOUSING ACT, 1935 (PUBLIC WORKS FUND). Statement of Receipts and Payments for the Year ended 31st March, 1940. Receipts. £ Payments. £ Repayments by Natives .. .. .. •• 5,409 Expenditure on dwellings— . . Deposits against advances .. .. .. . • 321 Erections .. .. .. • • • • • > Balance: Withdrawals from Public Works Fund .. 33,220 Purchases .. .. •• *,019 Repairs and additions . . .. . • • • o,yJz4 Refund of deposits .. .. .. •• •• 218 £38,956 £38,950 Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. £ Interest on loan capital .. .. •• • ■ 1,799 Interest earned .. .. .. •• ..1,85,! Balance: Excess of income over expenditure .. .. 53 £1,852 £1,852 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Loan Capital Account—Public Works Fund .. .. 61,573 Loans to Natives — ■ £ Liability to Consolidated Fund —Interest on Loan Capital 670 Principal .. .. •• •• Sundry deposits against advances .. .. •• 2,209 Interest due and accrued .. .. .. 03Sundry creditors- £ c , , * Departmental .. .. •• •• 64- Sundry debtors .. ■■ •• •• •• ' Miacfillnnpons . .. .. 1,764 Accumulated Profit and Loss Account .. 07 1.828 Less excess of income over expenditure .. 53 — 14 £66,280 £66,280 Notr. —See also separate accounts for Special Housing Fund (Native Department) and explanatory note thereon. 0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Controller and Auditor-General.

B.—l [Pt. IV], Sup. to 1940

NATIVE DEPARTMENT—continued. SPECIAL HOUSING FUND. Statement of Receipts and Payments for the Year ended 31st March, 1940. Receipts. Payments. Balances, Ist April, 1939 — £ £ Loans to Natives for dwellings— £ £ In hands of Maori Land Boards .. .. 3,967 Erection .. . . .. .. 25,267 In hands of Native Trustee .. .. 64,837 Repairs .. .. .. .. 652 ■ 68,804 Miscellaneous .. .. .. .. 64 Repayments by Natives— 25,983 Interest .. .. .. .. 1,934 Expenditure on dwellings (sections 3 and 4 Amendment Principal .. .. .. 5,399 Act, 1938): Erection.. .. .. .. 17 7,333 Title expenses of gifted land . . .. .. 2 Deposits against advances .. .. .. .. 911 Balances, 31st March, 1940 — Deposits in suspense .. .. .. .. 612 In hands of Maori Land Boards .. .. 9,478 Interest received from Native Trustee .. .. 1,173 In hands of Native Trustee .. .. 43,353 52,831 £78,833 £78,833 Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income. £ Title expenses of gifted land .. . . .. 2 Interest earned on— Transfer to Housing Fund Account .. .. .. 3,141 Loans .. .. .. .. .. 1,970 Deposits with Native Trustee .. .. .. 1,173 £3,143 ' £3,143 Housing Fund Account. Dr. £ Cr. £ Balance, 31st March, 1940 .. .. .. .. 105,655 Balance, Ist April, 1939 .. .. .. .. 102,490 Value of land donated to fund . . .. .. 25 Excess of income over expenditure .. .. .. 3,140 £105,655 £105,655 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. Special Housing Fund .. .. .. .. 105,656 Land £ £ Deposits against advances .. .. .. .. 1,850 Purchased .. .. .. .. 375 Sundry creditors .. .. .. .. .. 51 Donated .. .. .. .. 25 ■ 400 Buildings completed (2): Principal .. .. . . 108 Loans to Natives— Principal .. .. .. .. 54,144 Interest due .. .. .. .. 35 Interest accrued . . . . .. 39 54,218 Cash balances— In hands of Maori Land Boards .. .. 9,478 In hands of Native Trustee .. .. 43,353 52,831 £107,557 £107,557 0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. Note. —To enable the Board of Native affairs to fully exercise its powers and functions in respect of Natives who, in the opinion of the Board, are unable to furnish the security required under the Native Housing Acts and for the purpose of assisting the most urgont and necessitous cases, the Government has established a Special Housing Fund consisting of grants totalling £100,000 which have been paid into the Native Trustee's Account for disbursement through the Maori Land Boards as directed by the Board of Native Affairs. All interest, repayments of principal, and other accumulations belong to the fund and may be utilized in granting advances for housing purposes. I hereby certify that the Statement of Receipts and Payments, the Income and Expenditure Account, and Balance- sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —Cyril G. Collins, Controller and Auditor-General.

13— B. 1 [Pt. IV], Sup. to 1940.

B.—l [Pt. IV], Sup. to 1940.

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1940.

Dr. £ CV. £ Balance .. .. .. .. •• 964,711 Rent of buildings .. .. .. .. 1,268 Depreciation .. .. .. .. 9,554 Territorial revenue .. .. .. .. 9 Interest on capital .. .. .. .. 3,329 Balance carried down .. .. .. .. 976,317 £977,594 £977,594 £ £ Balance brought down .. .. .. .. 976,318 Profits from special accounts: Rabbit-destruction, Losses from special accounts: Experimental farms poisons, and poison-mixing depots .. . . 7 and areas, quarantine-stations, and poultry-station Te Kauwhata Horticultural Station .. . . 187 and cattle-dip .. .. .. ■■ 4,961 Balance .. .. .. .. .. 1,009,618 Ruakura Animal Research Station .. .. 23,771 Flock House Station .. .. .. .. 4,762 £1,009,812 £1,009,812 I , _

Head Live-stock Dairy Fields Kesearoh Total Office. Division. I)i t v ™ e 0 „. Division. Division. Dr. £ £ £ £ £ £ £ Personal services and locomotion .. .. .. 40,204 142,864 31,094 75,368 50,054 14,736 354,320 General establishment (office rents, printing, &c.) .. 21,451 1,316 607 809 695 114 24,992 Investigation and works for improvement of agricultural 12 1,117 2,291 10,610 134 .. 14,164 knowledge Control and destruction of diseases and pests .. .. .. 79,4,13 779 .. .. .. 80,192 Grading, testing, and laboratory services to improve .. 1,329 181 .. .. 3,904 5,414 agricultural knowledge and the standard of agricultural exports Executive Commission of Agriculture .. .. .. 5,734 .. .. .. .. .. 5,734 Carriage of lime and fertilizers .. .. .. 354,664 .. .. .. .. .. 354,664 Carriage of farm produce .. .. .. .. 60,038 .. . . . . .. .. 60,038 Assistance to fruit industry .. .. .. .. . • .. 8,544 .. .. .. 8,544 Grants to agricultural colleges . . . . .. 27,000 .. .. .. .. .. 27,000 Bursaries to students .. .. .. . . 2,404 .. .. . . .. .. 2,404 Compensation under Stock Act .. .. .. •• 11,817 .. .. .. .. 11,817 Compensation under Slaughtering and Inspection Act .. ... 14,980 .. .. .. .. 14,980 Assistance to pig industry .. .. .. .. •• 7,976 .. .. .. .. 7,976 Grants : Stallion services .. .. .. .. • • 3,850 .. .. .. .. 3,850 Subsidy: Raw materials used in manufacture of super- 81,510 .. .. .. .. .. 81,510 phosphate ■* 593,017 264,662 43,496 86,787 50,883 18,754 1,057,599 Or. ££££££ £ investigation and works for improvement of agricultural .. .. .. .. .. 317 317 knowledge Grading, testing, and laboratory services to improve .. .. .. 29,998 1,725 .. 31,723 agricultural knowledge and the standard of agricultural exports Fees under Fertilizer Act .. .. .. .. • • • • • ■ • • 427 .. 427 Fees under Stock Remedies Act .. . . .. • • 401 .. .. .. .. 401 Fees under Stallions Act . . .. • . • • • • 72 .. .. .. .. 72 Fees under Dairy Industry Act .. .. .. 2,017 .. 365 .. .. 2,382 Fees under Stock Act . . .. . . .. ■ ■ 763 .. .. .. .. 763 Fees under Slaughtering and Inspection Act .. .. .. 48,359 .. .. .. .. 48,359 Fees under Orchard and Garden Diseases Act .. .. .. .. 5,408 .. .. .. 5,408 Fees under Margarine Act .. .. .. .. •. • • • • 4 .. .. 4 Fees under Veterinary Surgeons Act .. .. .. .. 19 Purchase of seeds, &c. : Flood area .. .. .. .. •• •• •• 3,012 .. 3,012 Balance carried down .. .. .. .. 593,017 213,031 38,088 56,420 45,719 18,437 964,712 593,017 264,662 43,496 86,787 50,883 18,754 1,057,599

B.—l [PT. IV], Sup. to 1940.

DEPARTMENT OF AGRICULTURE—continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE-STATIONS, POULTRY-STATIONS, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1940.

7 Mamaku Marton Island Island Mohakatino T . . vestigation. Farm - Arca - Wa»™eville. Cattle-dip. JoUL Dr. ££££££££ Stock, 1st April, 1939-— Livestock .. .. .. .. 778 14 27 123 445 .. 1,387 Farm crops and stores . . . . .. 188 26 23 41 155 17 450 Wages .. .. .. .. 966 614 419 252 286 543 78 3,157 Purchase of live-stock .. . t . 1,257 144 .. .. .. 5 .. 1,406 Launch and steamer services .. .. .. .. .. 43 433 .. .. 476 Manures and seeds .. .. .. 244 92 2 .. .. .. .. 338 Purchase of foodstuffs .. .. 143 14 .. 20 360 705 .. 1,243 Cartage and sundries .. .. 699 153 29 5 34 210 28 1,158 Balanco carried down .. .. .. .. .. .. . . 128 .. 128 3,309 1,983 490 370 1,277 2,191 123 9,743 \ £ £ £ £ £ • £ £ £ Balance brought down .. .. 1,512 648 456 201 564 .. 2 3,383 Repairs and maintenance .. . . 18 15 .. 10 33 74 12 162 Management . . .. .... 50 30 25 20 50 5 180 Rent .. .. .. . . 91 .. 60 30 .. 6 .. 187 Depreciation .. . . . . 57 100 18 20 148 207 48 597 Interest .. .. .. .. 52 244 6 27 123 92 12 556 Administration ...... 34 17 5 5 18 38 2 120 1,764 1,074 575 318 906 467 81 5,185 —— -v..I i —' s — ■■ ■ " — — - —■ Cr. ££££££££ Sales of live-stock .. .. .. 197 265 .. 8 35 687 .. 1,192 Sales of produce .. .. . . . . 147 .. .. .. 699 .. 846 Fees and certificates .. .. .. .. .. 110 511 .. 100 721 Sundries .. .. .. .. .. .. .. .. .. 5 .. '5 Stock, 31st March, 1940— Live-stock .. .. .. 1,164 787 12 35 122 618 .. 2,737 Farm crops and stores .. .. 437 136 23 16 45 182 21 859 Balance carried down .. .. 1,511 648 455 201 564 .. 2 3,383 3,309 1,983 490 370 1,277 2,191 123 9,743 ££££££££ Balance brought down .. .. .. .. .. .. .. 128 .. 128 Rent .. .. .. .. 52 .. .. .. .. 44 .. 95 Balance (net losses) .. .. .. 1,712 1,074 575 318 906 295 81 4,962 1,764 1,074 575 318 906 467 81 5,185

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF AGRICULTURE—continued. RABBIT-DESTRUCTION, POISONS, POISON-MIXING DEPOTS, AND SODIUM CHLORATE. Working Account and Profit and Loss Account for the Year ended 31st March, 1940.

£ Profits .. .. .. 205 Losses .. .. .. 108 Net profit .. .. 7

FLOCK HOUSE STATION. Working Account for the Year ended 31st March, 1940. "Livestock."

100

Frankton Canterbury Wellington Auckland Dls- Dominion ainrnS Junction District District tributlon, Carbon Distribution, Total. are. Depot. Poisons. Poisons. Bisulphide. Strychnine. Dr. £££££££ Stock, 1st April, 1939 .. 199 210 4 7 175 1,461 2,050 Wages ...... 4 60 .. .. 3 .. 67 Purchase of poisons .. .. .. .. .. .. 117 117 Sugar, pollard, &c. .. .. .. 151 .. .. .. .. 151 Sundries .. .. .. .. 5 .. .. .. .. 5 Packing, cartage, &c. 6 65 2 2 2 12 89 Transfers (in) .. .. .. 3 40 164 .. .. 207 Balance carried down .. 18 42 13 24 8 391 496 227 536 59 197 188 1,981 3,188 Gr. £££££££ Sales of poisons, &c. .. 159 204 37 177 124 897 1,597 Transfers (out) .. .. .. 204 .. .. 3 .. 207 Stock, 31st March, 1940 .. 68 128 22 20 61 1,084 1,384 227 536 59 197 188 1,981 3,188 Dr. £££££££ Repairs and maintenance .. .. 2 .. .. .. .. 2 Management .... 6 30 2 15 10 147 210 Depreciation .. .. .. 147 .. .. .. .. 147 Interest ...... 5 48 1 .. 5 51 110 Administration .... 2 5 .. 2 1 10 20 Balance (profit) .... 4 .. 10 7 .. 184 205 17 232 13 24 16 392 694 Gr. £££££££ Balance brought down .. 17 42 13 24 8 392 496 Balance (loss) .. ..' .. 190 .. .. 8 .. 198 17 232 13 24 16 392 694

Stock on Hand. ri , , , 31st March, 1S>39. Purchases. lotal. : Balance. (Profit). Number. Amount. Number. Amount. Number. Amount. Dr. £ £ £ £ Dairy herd .. .. .. .. .. 156 793 11 139 167 932 Pigs .. .. .. .. .. .. 64 121 1 2 65 123 307 Cattle (Run, &c.) .. .. .. .. 1,277 8,893 .. .. 1,277 8,893 2,510 Sheep .. .. .. .. .. 11,148 15,980 30 288 11,178 16,268 4,288 Poultry .. .. .. .. .. 54 10 24 7 78 17 Horses .. .. .. .. .. 48 677 .. .. 48 677 26,474 .. 436 .. 26,910 7,105 Sales and Killings. Stock on Hand. Total. Balance (Loss). Number. Amount. Number. Amount, Number. Amount. Or. £ £ £ £ Dairy herd .. .. .. .. .. 44 70 168 861 212 931 1 Pigs.. .. .. .. .. .. 128 313 76 116 204 429 Cattle (run, &c.) .. .. .. .. 157 1,142 1,422 10,261 1,579 11,403 Sheep .. .. .. .. .. 4,873 4,390 11,403 16,167 16,276 20,557 Poultry .. .. .. .. .. 9 1 55 11 64 12 5 Horses .. .. .. .. .. .. .. 52 624 52 624 53 5,916 .. 28,040 .. 33,956 59

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF AGRICULTURE—continued. FLOCK HOUSE STATION—continued. Working Account for the Year ended 31st March, 1940—continued. "Working."

" General." Dr. £ Or. £ Wages and salaries .. .. .. .. .. 1,205 Sundries .. .. .. .. .. .. 23 Wages (assessed) .. .. .. .. .. 52 Balance carried down .. .. .. 1,609 Stores .. .. .. .. .. .. 85 Sundries .. .. .. .. .. .. 190 £1,532 £1,532 £ " Live-stock" profits brought down— £ £ Balance brought down .. .. .. .. 1,509 Pigs .. .. .. .. .. 307 " Live-stock " losses brought down— £ Cattle (run, &c.) .. .. .. .. 2,510 Dairy herd .. .. .. .. 1 Sheep .. .. .. .. .. 4,289 Poultry .. .. .. .. 5 7,106 Horses .. .. .. .. .. 53 " Working " profits brought down— — 59 Dairy herd .. .. .. ~ 845 " Working" losses brought down— Sheep .. .. .. .. .. 2,685 Pigs .. .. .. .. .. 362 3,530 Cattle (run, &c.) .. .. .. ~ 186 Rent of buildings .. .. .. .. 45 Poultry .. .. .. .. 20 Rent of buildings (assessed) .. .. .. 72 Horses .. .. .. .. .. 130 117 Crops and pastures .. .. .. 2,440 Balance being net loss .. .. .. .. 4,762 Hostel .. .. .. .. .. 2,245 5,383 Repairs and maintenance .. .. .. .. 467 Rent .. .. .. .. .. .. 14 Depreciation .. .. .. .. .. 1,589 Interest .. .. .. .. .. 6,266 Head Office Administration .. .. .. .. 228 £15,515 £15,515

101

DEPARTMENT OF AGRICULTURE— continued. FLOCK HOUSE STATION— continued. Working Account for the Year ended 31st March, 1940— continued. " Working." Dairy Herd. Pigs. °|* Ue ' Sheep. Poultry. Horses. I p™^ r a e ° d Hostel, j Total. Dr. . £££££££££ Wages .. .. .. .. 280 196 117 661 27 23 830 1,816 3,950 Wages (assessed) .. .'. .. 268 125 85 345 8 22 386 1,080 2,319 Stores (purchased) .. .. 33 57 8 98 18 27 650 1,225 2,116 Sundries .. .. .. .. 26 .. 0 14 .. 58 178 269 552 Home-grown produce .. .. .. .. .. .. .. .. 400 549 948 Profits .. .. .. .. 845 .. .. 2,685 .. .. .. .. 3,530 1,452 378 216 3,803 53 130 2,444 4,939 13,415 Or. £££££££££ Sales (main produce) .. .. 1,407 .. .. 3,773 33 .. 4 .. 5,217 Salea (skins, &c.) .. 45 17 30 30 .. .. .. 127 249 Home-grown produce Board .. .. .. .. .. .. .. .. .. .. .. 199 \qs Board (assessed) .. .. .. .. .. .. .. .. .. .. 2,368 2,368 Losses .. .. .. .. .. 361 186 .. 20 130 2,440 2,245 5,383 1,452 378 216 3,803 53 130 2,444 4,939 13,415 " General." Dr. £ Or. £ Wages and salaries .. .. .. .. 1,205 Sundries .. .. .. .. .. 23 Wages (assessed) .. .. .. .. .. 52 Balance carried down .. .. .. 1,609 Stores .. .. .. .. .. .. 85 Sundries .. .. .. .. .. .. 190 £1,532 £1,532 £ " Live-stock" profits brought down— £ £ Balance brought down .. .. .. .. 1,509 Pigs .. .. .. 307 " Live-stock " losses brought down— £ Cattle (run, &c.) .. .. .. .. 2,510 Dairy herd .. .. .. .. 1 Sheep .. .. .. .. .. 4,289 Poultry .. .. .. .. 5 7,106 Horses .. .. .. .. .. 53 " Working " profits brought down— 59 Dairy herd .. .. .. .. 845 " Working" losses brought down— Sheep .. .. .. .. .. 2,685 Pigs 362 3,530 Cattle (run, &c.) .. .. .. .. 186 Rent of buildings .. .. .. .. 45 Poultry .. .. .. .. 20 Rent of buildings (assessed) .. .. .. 72 Horses .......... 130 _ 117 Crops and pastures .. .. .. 2,440 Balance being net loss ■ .. .. .. .. 4,762 Hostel .. .. .. .. .. 2,245 5,383 Repairs and maintenance .. .. .. .. 467 Rent .. .. .. .. .. .. 14 Depreciation .. .. .. .. .. 1,589 Interest .. .. .. .. .. .. 6,266 Head Office Administration .. .. .. .. 228 £15,515 £15,515

B.—l [PT. IV], SUP. TO 1940.

DEPARTMENT OF AGRICULTURE —continued. RUAKURA ANIMAL RESEARCH STATION (INCLUDING KARAMU OUT-STATION). Income and Expenditure Account for the Year ended 31st March, 1940.

£ £ Balance brought down .. .. 18,137 Balance (loss).. .. .. .. 23,771 Depreciation .. .. .. .. 1 > 983 Assets written off .. 75 Interest on capital .. .. •• 3,114 Head Office administration .. .. 462 £23,771 £23,771

102

Stock, lBtfApril, Purchases. Total. Particulars. Sales. Issues. Total. 1939. * '' 1940. £ £ £ £ Farm Stores— £ £ £ £ £ 868 2,050 2,918 .. General .. .. . •• 13 637 1,406 2,056 862 130 1,363 1,493 .. Homestead .. .. .. •• •• 2 289 291 1,202 448 749 1,197 .. Seeds and manures .. .. •• 10 .. 381 391. 806 259 1,399 1,658 .. Stock-foods .. .. •• 175 175 1,483 1,705 5,561 7,266 .. Sub-total .. .. .. .. 23 639 2,251 2,913 4,353 1,026 .. .1,026 159 Beef-cattle herd .. .. •• 521 .. 664 1,185 76 4,020 2,535 Dairy-cattle herd .. •• . • 2,822 .. 3,733 6,555 21 .. 21 .. Dogs .• ■■ • ■ • • • ■ • • 14 14 7 337 12 349 .. Horses .. .. . • • • • • • • • • 301 301 48 442 .. 442 1,006 Pigs .. .. .. •• 845 .. 603 1,448 3,075 1,562 4,637 467 Sheep .. .. .. •• 1,897 .. 3,206 5,103 2,687 Board .. .. .. •• 2,687 .. .. 2,687 4,555 86 4,641 201 Crops, produce, and pastures .. .. 97 .. 4,745 4,842 798 798 .. Electricity and power .. . ■ .. 27 .. .. 27 771 637 637 .. Freight and cartage .. .. .. 5 2 7 631 130 1,460 1,590 .. Office and management .. .. .. 97 .. 138 235 1,355 1,167 1,167 .. Repairs and maintenance .. .. .. 2 .. .. 2 1,165 303 303 9 Rent .. .. .. • • •• 313 .. . . 313 9,805 9,805 .. Salaries .. .. .. •• •• 114 117 .. 231 9,573 8,937 8,937 .. Wages .. .. .. ..4 531 .. 535 8,401 19 19 1,103 Wool, hides, and skins .. .. •• 1,106 .. 17 1,123 15,254 30,404 45,658 8,167 . 10,560 1,289 15,672 27,521 26,304 Balance carried down .. .. .. .. ■■ •• 18,137 45,658 45,658

B.—l [PT. IV], SUP. to 1940.

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1940.

£ Profit .. .. .. 792 Loss .. .. .. .. 605 Net profit .. .. £187

103

| General. ] Vineyard. I Wine Cellar. Total. I I 1 ! , Dr. £ £ £ £ Stock, 1st April, 1939 .. .. .. .. .. 605 120 15,022 15,747 Wages and salaries .. .. .. .. .. 807 1,248 1,084 3,139 Inter-section transfers .. .. .. .. .. .. 219 230 449 Vineyard .. .. .. .. .. .. .. .. 2,377 2,377 Sundry expenses .. .. .. .. .. 134 112 259 505 Cartage and freight .. .. .. .. .. 19 12 668 699 Purchase of sugar . . .. .. .. .. .. .. 946 946 Purchase of grapes .. .. .. .. .. .. .. 141 141 Purchase of manures and seeds .. .. .. .. 25 53 .. 78 Purchase of bottles and corks .. .. .. .. .. .. 1,331 1,331 Purchase of cartons, cases, and straws .. .. .. .. .. 504 504 Purchase of live-stock .. .. .. .. .. 336 .. .. 336 Balance carried down .. .. .. .. .. .. .. 2,692 2,692 1,926 1,764 25,254 28,944 £ £ £ £ Balance brought down .. .. .. .. .. 70 1,604 .. 1,674 Repairs and maintenance .. .. .. . . 275 67 106 448 Depreciation .. .. .. .. .. .. 57 94 152 303 Interest . . .. .... .. .. 72 57 697 826 Management: Salaries and expenses .. .. .. 87 369 630 1,086 Management: Other charges . . .. .. . . 44 185 315 544 Balance (net profit) .. . . .. .. . . .. . . 792 792 605 2,376 2,692 5,673 Gr. £ £ £ £ Sales of live-stock . . .. .. .. .. 538 .. .. 538 Sales of produce and sundries .. .. .. .. 117 73 16 206 Sales of bulk wine .. .. .. .. .. .. .. 572 572 Sales of case wine .. .. .. .. .. .. .. 9,754 9,754 Inter-section transfers .. .. .. .. .. 509 .. .. 509 Stock, 31st March, 1940 .. .. .. .. 692 87 14,912 15,691 Balance carried down .. . . .. .. .. 70 1,604 ., 1,674 1,926 1,764 25,254 28,944 £ £ £ £ Balance brought down .. .. .. .. .. .. .. 2,692 2,692 Wine cellar .. .. .. .. .. .. .. 2,376 .. 2,376 Balance (loss) .. .. .. .. .. 605 .. .. 605 605 | 2,376 2,692 5,673

B.—l [Pt. IV], Sup. to 1940

DEPARTMENT OF AGRICULTURE— continued. Balance-sheet as at 31st March, 1940.

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

104

Farms and Area. °**' Ruakura Animal Te Kauwhata vi««t Other than Quarantine-station, Research Horticultural "Special" Total. Poultry-station, TX Station. Station. Statlon * Undertakings. and Cattle-dip. J^epota. Liabilities. £ £ £ £ £ £ Capital (includes Public Works Fund capital, £335,175 18s.) .. 15,520 2,357 81,902 21,733 158,276 99,252 379,040 Sundry creditors — General .. .. .. •• •• •• •• 265 7 561 494 226 34,089 35,642 Departmental .. .. •• •• •• •• 69 7 301 73 34 45,793 46,277 Amounts received in advance .. .. .. .. .. 18 .. 137 .. .. 4;299 4,454 Writings-off Reserve .. .. • • • • • • • • • • • • 17 .. .. 2,818 2,835 Treasury Adjustment Account .. .. .. .. .. 4,808 8 23,250 .. 4,946 909,462 942,474 Profit and Loss Account .. .. • • • • • • • • • • 7 .. 187 .. .. 194 20,680 2,386 I 106,168 22,487 163,482 1,095,713 1,410,916 : ================ ' ====== Assets. £ i £ £ £ £ £ £ Land .. .. .. •• •• •• •• 2,318 300 35,926 113 87,397 14,961 141,015 Permanent improvements .. .. •• •• •• I 8,423 664 25,451 3,981 37,909 28,340 104,768 Furniture, fittings, and fixtures .. .. .. •• •• ! 21 1 1,296 19 1,059 3,329 5,725 Libraries .. .. .. .. .. •• •• 2 .. 79 11 3 3,016 3,111 Technical instruments and equipment .. .. .. .. 161 .. 1,154 11 9 8,035 9,370 Mechanical office appliances .. .. .. .. • • • • • • 65 16 12 56 149 Implements and tools .. .. .. •• •• •• 878 8 2,069 1,875 1,571 2,519 8,920 Transport .. .. .. .. .. .. .. 120 .. 190 .. 755 6,412 7,477 Establishment expenses .. .. .. .. .. . • .. • • •. .. 167 .. 167 National Development Account: Grants to Massey and Lincoln Agri- .. .. .. .. .. 20,872 20,872 cultural Colleges for buildings, &c. Live-stock .. , .. .. .. .. .. 2,737 .. 8,521 611 28,040 493 40,402 Farm crops and stores .. .. .. .. .. •• 859 1,384 7,151 15,096 1,347 11,219 37,056 Sundry debtors — General .. .. . .. •• • • • • 152 1 272 59 444 16,349 17,277 Departmental .. .. .. •• •• •• 47 28 .. 16 .. 976 1,067 Amounts paid in advance .. .. .. .. .. • • • • • • 8 .. .. 8 Profit and Loss Account .. .. .. .. •• •• 4,962 .. 23,771 .. 4,762 976,318 1,C09,813 Writings-off Suspense .. .. .. .. •• •• •• •• 17 .. .. 2,8>8 2,835 Treasury Adjustment Account .. .. .. .. .. • • • • .. 671 .. . . 671 Deposits .. .. .. • • • • • • • • • • • • 206 .. 7 .. j 213 20,680 | 2,386 106,168 22,487 163,482 1,095,713 | 1,410,916

B.—l [PT. IV], SUP. TO 1940.

NEW ZEALAND REPARATION ESTATES. Trading Account for the Year ended 31st March, 1940.

Profit and Loss Account for the Year ended 31st March, 1940. Dr. £ £ Cr. £ £ Salaries .. .. .. .. . . 3,305 Profits from trading— Less amount recovered from banana scheme 600 Copra .. .. .. .. .. 857 2,705 Rubber .. .. .. .. 2,951 Residential and Head Office buildings— Hides .. .. .. .. .. 287 Maintenance .. . . .. .. 1,484 Yard maintenance .. .. .. 392 4,095 Rates, taxes, and insurance .. .. 475 Less loss on cocoa trading .. .. 53 2,351 4,042 General expenses— General incomeAudit fees .. .. .. .. 224 Rents .. .. .. .. .. 2,874 General expenses .. .. .. 332 Interest .. .. .. ~ 339 Indenture .Niue labour .. .. .. 67 3,213 Leapuni water-supply: Maintenance . . 13 Head Office sundry earnings— London general expenses .. .. 101 Commission . . .. . . .. 200 Motor-car hires .. .. .. .. 8 Plantation stores .. .. .. 1,528 Office furniture: Maintenance .. .. 21 Viavase water-supply .. .. .. 16 Plantation leased expenses .. .. 45 Weighbridge earnings .. . . .. 3 Policing .. .. .. .. 59 Sundries .. .. .. .. 10 Postages and radios .. .. .. 178 1,757 Printing and stationery .. .. .. 89 Profits on realization of sundry assets .. .. 6 Running-expenses, General-Manager's car .. 319 Bad debts recovered .. .. .. .. 60 Survey fees .. .. .. .. 56 Bad debts reserve: Amount written back .. .. 61 1,512 Profit on tomato venture .. .. .. .. 6 Depreciation .. .. .. .. • • 1,209 Motor-boats — £ Losses on working accounts — £ " Taumafai" .. .. .. .. 774 Carpenters' shop .. .. .. 5 " Tausala" .. .. .. .. 347 Engineering shop .. .. .. 27 —- 1,121 Paint-shop .. .. .. .. 14 Yard labour .. .. .. .. .. 252 Slipway .. .. .. •• 41 Sales of meat, less stock decreases .. .. 2,265 — 87 Less yard meat .. .. .. .. 25 Beetle research .. .. .. .. .. 327 2,240 Wellington Oifice overhead .. .. .. 739 Plantation sundry earnings— Motor-lorry losses on working .. .. .. 372 Aleisa .. .. .. .. .. 143 Remissions— ' v Central Group and Lafi .. .. .. 368 Rent .. .. .. .. .. 236 Mulifanua .. .. .. .. 163 Interest .. .. .. .. ■. 10 Vaitele .. .. .. .. 72 Decrease in horses and donkeys .. .. .. 721 Vailele .. .. .. .. 83 £ — 829 Tuvao maintenance .. .. .. 431 Less bananas exported, &c. .. .. 51 380 Profit transferred to Profit and Loss Appropriation Account .. .. .. .. .. 2,938 £13,587 £13,587 Profit and Loss Appropriation Account for the Year ended 31st March, 1940. Dr. £ Cr. £ Plantation Renewals Account .. t .. 1,000 Balance .. .. .. .. .. .. 38,172 Balance .. .. .. .. " •• 40,110 Profit and Loss Account .. .. .. .. 2,938 £41,110 £41,110 14 —B. I [PT. IV], SUP. TO 1940.

105

Debit. Item. I Rubber. Copra. Cocoa. Sundries. Total. £ £ £ £ £ Stock at 1st April, 1939 .. .. 679 6,164 2,849 48 9,740 Production .. .. .. .. 2,819 14,423 11,698 147 29,087 Expenses .. .. .. •• 942 4,267 963 72 6,244 Profit .. .. .. .. 2,952 974 .. 287 4,213 Totals .. .. .. 7,392 25,828 15,510 554 49,284 Credit. Item. j llubber. Copra. Cocoa. Sundries. Total. £ £ £ £ £ Proceeds from sales .. .. .. 6,931 18,554 6,509 515 32,509 Refunds of duty .. .. .. 283 800 208 .. 1,291 Stock at 31st March, 1940 .. . . 178 6,474 8,740 39 15,431 Loss ........ .. • • 53 .. 53 Totals .. .. .. 7,392 25,828 15,510 554 49,284

B. —1 [PT. IV], Sup. TO 1940.

NEW ZEALAND REPARATION ESTATES —continued. Balance-sheet as at 31st March, 1940. Liabilities. Assets. £ Properties unoccupied— £ £ Capital Account .. .. .. •• •• 690,443 Land .. .. .. .. .. 82,779 Reserves— £ Buildings .. .. .. .. 40 Blackboys' Repatriation Contingency Account 1,779 Improvements .. .. .. .. 2,293 Plantation renewals .. .. •• 7,867 85,112 Niuean labour : Deferred pay .. .. 310 Properties occupied or leased— 9,956 Residential and Head Office — Sundry creditors — Land .. .. .. •• 16,965 Ordinary .. .. .. •• 651 Buildings .. .. .. .. 27,398 Personal accounts in credit .. .. 197 Plant and machinery: Saleufi Iceworks 684 848 Furniture and office plant .. .. 536 Deposits— 45,583 Land purchase .. .. . ■ • • 166 Plantations leased— Other .. .. .. •• • • 69 Land .. .. .. 87,966 235 Buildings .. .. •• 14,998 Banana Scheme Account .. .. ..18,430 Improvements .. .. .. 5,527 Less scheme assets .. .. •• 12,189 108,491 6,241 Plantations worked— Writings-off in Suspense .. .. .. •• 9,385 Land .. .. .. .. 313,350 Paymaster-General's Suspense Account .. .. 151 Buildings .. .. .. -• 23,389 Profit and Loss Appropriation Account .. .. 40,110 Other improvements .. .. ..30,634 Plant and machinery .. .. .. 2,014 Furniture .. .. .. .. 346 Stores .. .. .. . • 320 Live-stock .. .. .. 23,266 393,319 Plant and machinery— Engineers' and carpenters' shop .. .. 274 Weighbridge .. .. .. .. 41 Yard plant .. .. .. .. 171 486 Sundry assets — Motor-boats and equipment .. .. 749 Motor lorries and car .. .. .. 393 Leaupuni water-supply .. .. .. 158 —- 1,300 Sundry debtors — Rents, &c. .. .. .. .. 3,696 Ordinary debtors .. .. .. 182 3,878 Less reserve for bad and doubtful debts .. 869 3,009 Secured debtors — Land purchases .. .. .. 3,274 Mortgages .. .. .. 2,590 Bill of sale .. .. . • • • 667 6,531 Bank of New Zealand Account .. .. .. 2,251 Paymaster-General's Account .. .. 74,305 Payments in advance, &e.— Rent .. .. .. . • • • 155 Sundries .. .. .. • • 9 164 Stores and stocks on hand .. .. • • .. 5,493 Goods in transit .. .. .. .. .. 65 Produce on hand and consignment .. .. .. 15,430 Duty Deposit Account .. .. .. . ■ 4 Losses on realization .. .. . • . . 6,305 Outstanding losses in Suspense .. .. .. 9,385 Exchange Suspense Account .. .. . • 136 £757,369 £757,369 W. L. Edwards, Accountant. I hereby certify that the Profit and Loss Account, Trading Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— Cyril G. Collins, Controller and Auditor-General.

106

B.—l [FT. IV], SUP. TO 1940.

STATE IRON AND STEEL DEPARTMENT. Survey and Prospecting Expenditure Account for the Year ended 31st March, 1940. Dr. £ Or. £ Salaries .. .. .. .. .. .. 5,089 Balance carried down .. .. .. .. 29,541 Audit fees .. .. .. .. .. 28 Books, maps, &c. .. .. .. .. .. 39 Fuel, light, power .. .. .. .. 36 Office cleaning .. .. .. .. .. 47 Office fittings .. .. .. .. .. 3 Postages, telegrams, &c. .. .. .. .. 50 Printing and stationery .. .. .. .. 43 Rent .. .. .. .. .. .. 248 Consultants fee .. .. .. .. .. 4,000 Survey and other preliminary work— £ (a) Onekaka .. .. .. .. 18,016 (b) Taranaki .. .. .. .. 293 18,309 Telephone services, &c. .. .. .. .. 59 Travelling allowances and expenses .. .. .. 136 Depreciation .. .. .. .. .. 1,453 Miscellaneous .. .. .. .. .. 1 £29,541 £29,541 £ £ Expenditure to 31st March, 1939 .. .. .. 26,841 Balance, 31st March, 1940 .. .. .. .. 56,382 Expenditure for year ended 31st March, 1940 .. .. 29,541 £56,382 £56,382 Balance-sheet as at 31st March, 1940. Liabilities. £ £ Assets. £ Grant from Employment Promotion Fund . . 65,500 Hutments, plant, and equipment, Onekaka .. .. 1, 845 Less expenditure to 31st March, 1940, on Equipment, Taranaki .. .. .. .. 47 survey and prospecting .. .. .. 56,382 Motor vehicles and tractors .. .. .. .. 74! 9,118 Office furniture and equipment .. .. .. 686 Creditors— Typewriters .. .. .. .. .. 35 Departmental .. .. .. .. 123 Library .. .. .. .. .. .. 68 Sundry .. .. .. .. .. 304 Goods in transit .. .. .. .. .. 124 427 Stores, tools, &c. .. .. .. .. .. 400 Writings-off in Suspense .. .. .. .. 43 Assets in Suspense .. .. .. .. 43 Debtors— £ Departmental .. .. .. .. 1 Sundry.. .. .. .. .. 1,475 1,476 Cash in bank .. .. .. .• ■■ 4,065 Cash in transit .. .. .. .. .. 58 £9,588 £9,588 F. A. Bridges, for Accountant. W. Bromley, Secretary. I hereby certify that the Survey and. Prospecting Expenditure Account and Balance-sheet have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. : —Cyril G. Collins, Controller and Auditor-General.

107

B.—l [PT. TV], SUP. TO 1940.

DEFENCE. Income and Expenditure Account for the Year ended 31st March, 1940.

Notes.—(1) The above Income and Expenditure Account and Balance-sheet are abridged summaries of accounts prepared by the Army, Navy, and Air Departments and for the Civil Subdivision of War Expenses Account. (2) In the case of the Army and Air Departments, the values of stocks on hand have been estimated, no detailed stock-sheets being available. In the case of the Navy, the value of stocks on hand is the total of stocks shown on detailed stock-sheets. (3) In respect of the Army Department, the costs of divisional equipment, overseas war stores, and transport of troops overseas due to the Imperial Government were not assessed at 31st March, 1940, and no provision therefor has been made in the accounts. A. R. F. Mackay, Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— Cyril G. Collins, Controller and Auditor-General,

Balance-sheet as at 31st March, 1940.

Approximate Cost, of Paper.—Preparation, not Riven ; Drintini! (528 copies), £105.

I rice 2s.]

By Authority: E. V. Paul, Government Printer, Wellington.—1941.

108

: Army. j STavy. J Air. General' 1 ! TotaK j| | Army ' j Navy " Air - Ge'nerah Tota1 ' Expenditure. £ £ £ £ £ Income. £ £ £ £ £ Pay, stores, &c. .. .. 2,386,824 927,232 1,087,674 35,220 4,436,950 War taxation .. .. .. .. j 2,181,835 2,181,835 Depreciation .. .. .. 44,393 16,905 70,073 .. 131,371 Transfer of unexpended balances .. .. .. 2,287,826 2,287,826 Interest on Capital .. .. 189,216 33,266 86,352 .. 308,834 of appropriations in terms of section 2 (4) (d), War Expenses Act, 1939 Donations .. .. .. .. .. .. 24,348 24,348 Miscellaneous receipts .. .. 4,816 6,392 101,638 .. 112,846 Excess of expenditure over income 2,615,617 971,011 1,142,461 DrA, 458, 789 270,300 2,620,433 I 977,403 1,244,099 i 35,220 4,877,155 2,620,433 977,403 1,244,099 35,220 4,877,155

I I I I I II II I I i rmv Navv »ir Civil and Ttl 1 I Army. Navy. Air. Civil and Total. j A ™ 5 ' | Aa^ y - ! Air - ! General. j LotaK | | General. Liabilities £ £ £ £ £ Capital— £ £ £ £ £ Land, buildings, stores, &c. .. 5,821,367 940,233 3,091,547 391 9,853,538 Consolidated Fund and War 5,790,160 940,233 2,683,717 953,771 10,367,881 Sundry debtors .. .. 12,077 221 721 .. 13,019 Expenses Account Sundry assets.. .. .. 4,720 .. .. 20 4,740 Public Works Fund .. .. .. .. 487,345 .. 487,345 Assets in suspense .. .. 39,039 908 7,142 .. 47,089 Employment Promotion Fund .. 9,282 .. .. 9,282 Deposits in Public Account arid 1,134 106,268 .. .. 107,402 with Public Trustee 10,864,508 Cash in War Expenses Account .. .. .. 953,380 953,380 Value of gift assets .. .. .. .. 17,330 .. 17,330 Treasury Adjustment Account .. Cr.2,139,942 Cr. 822,078 Cr. 894,017 4,459,646 603,609 Sundry creditors .. .. 523,679 139,872 152,320 877 816,748 Income and Expenditure Account 2,615,617 971,011 1,142,461 Cr.4, 458, 789 270,300 Amounts held on deposit .. 1,134 106,268 .. .. 107,402 Writings-off Reserve .. .. 39,039 908 7,142 .. 47,089 6,354,012 1,196,563 3,347,854 954,648 11,853,077 6,354,012 1,196,563 3,347,854 954,648 11,853,077

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.), Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1939-40. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1941 Session I, B-01-part05

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