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B.—l [PT. IV], SUP. TO 1941

1942. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

I—B. 1 [PT. IV], SUP. to 1941.

B.—l [FT. TV], SUP. TO 1941.

CONTENTS. PAGB rAG ™ Administration of Western Samoa .. ..5 Native Department—continued Arawa District Trust Board .. . • .. 4 Native Land Development Schemes .. .. 17 Land for Settlements Account .. .. •• 7 Special Housing Fund .. .. .. 17 Marketing Department — Native Trustee " • " J? Export Division. (See parliamentary paper New Zealand Separation Estates .. .. dl j£ _30.) ' Post and Telegraph Department .. .. 19 Internal Marketing Division. (See parliamentary Public Service Superannuation Fund. (See parliapaper H.-30A.) mentary paper H.-26.) Native Department — Small Farms Scheme .. .. . . "3 District Maori Land Boards .. .. .. 11 State Forests Account .. .. ■ ■ j* Maori Purposes Fund .. • • .. 10 Taranaki Maori Trust Board .. .. .. 27 Native Housing 16 Tuwharetoa Trust Board 30 I m

B.—l [PT. IY], Sup. TO 1941.

EXPLANATORY MEMORANDUM. The following notes are explanatory of the more important matters relating to the preparation of the balance-sheets and revenue accounts included in 8.—3 [Pt. IV] (Supplementary), 1941, and in this supplementary paper, which arc 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 [Pte. 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— (a) General: The amounts under this heading in the accounts usually represent the value of fixed assets at the conclusion of the financial year, and the amounts are divided to show loan capital separate from that provided from revenue or other source. (b) Public Works Loans: Loans for the Public Works Fund (General Purposes Account) are shown as Public Works Fund Capital in the appropriate accounts recording the expenditure. Redemptions of those loans are allocated by the Treasury to the accounts whose expenditure is represented by the least productive assets. (iii) Depreciation.—'Treasury Instruction No. 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 separate or 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 pay rentals. Others occupying Government buildings are assessed annually with rental based on the average rate of interest, the cost or valuation of the property, and the class of building. (viii) 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 Treasuiy Adjustment Account. (ix) Values. —When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then, or additions, are usually recorded at actual cost with any depreciation provision shown either, as a deduction or separately. (x) Non-publication of Balance-sheets.—Publication of a considerable number of balance-sheets has been discontinued because of shortage of staff and as a paper conservation measure.

B._i [PT. IV], SUP. TO 1941.

ARAWA DISTRICT TRUST BOARD. Receipts and Payments Account for the Year ended 31st March, 194-1. Receipts. Payments. £ s. d. Bonds and debentures repaid— % s. a. 1 s. d. Balance, bank, 31st March, 1940 .. .. 16119 8 Mortgage Account No. 1 .. 2,133 17 5 New Zealand Government statutory grant .. 6,000 0 0 Mortgage Account No. .. 9 Ann r « Loans repayments— £ s. d. > ° Miscellaneous .. .. 1,003 22 Loans granted— Workers' dwellings .. .. 72 10 0 Miscellaneous .. .. 991 5 5 Agricultural 217 10 Workers'dwellings .. .. 152 4 3 8 1,078 10 0 1,143 9 8 Contributions and subsidies— Grants Maraes, meeting-houses, &c. .. 2,424 6 7 Marae .. •• > £ B . d. Education .. .. • • 204 IX 9 Maketu Cemetery Road 18 15 0 Aged and infirm .. .. 30 9 3 Maketu publication 7 17 9 > 20 12 9 Special grants — Maketu celebrations .. .. 03 19 3 Arawa soldiers .. .. 146 10 7 Wahiao celebrations .. • ■ 801 17 10 Presents .. • • • • 1 ■ Arawa Emergency Hospital .. 11 5 0 Hospitizmg .. .. .. 4b 5 7 — 3,328 1 5 Centennial Exhibition .. .. 11 5 6 Deposits Rotorua Town Hall .. .. 5 0 6 Warden fees .. • • 185 13 0 Arawa Emergency Hospital .. 238 3 9 Opotiki rents .. .. 45 0 0 Transport: Mental cases .. 25 0 Suspense- Maketu publication .. .. 32 »{, Carvings .. ..35 Maketu centennial . .. 13111 6 N'Awa .. 33 Church of England mission .. 35 0 0 — 68 0 0 Sundries .. .. • • 40 4 0 Special grants (Rangiteaorere) .. 16 0 0 National Patriotic Fund .. 500 0 0 Special refund: Soldiers .. 00 0 Indigent .. .. ■■ 50 0 Tuwharetoa litigation .. 12 10 0 Pishing licenses .. .. 10 0 — 327 3 6 Maketu celebrations .. .. 41 19 4 Interest .. .. ■ • • • • • 12 14 1 Wahiao celebrations .. .. 425 510 Maketu rent .. • • • • • • 8 0 0 Arawa tobacco-growers .. 26 0 0 Refund, members'expenses .. .. •• 017 0 Kahunungu grants .. .. 23 0 0 Pishing licenses 3 6 0 1,833 14 4 SnnHrv .. .. 10 5 Administration expenses— Office rent " 21 12 0 Salaries .. .. .. 542 4 7 Arawa Maori Council 20 0 Members'expenses .. .. 133 4 0 Maketu water-supply 410 0 Office rent 97 10 0 Maketu rates 912 6 Office expenses .. .. 286 10 2 Whakapoungakau 4k .. •• •• 35 17 5 1, Maketu Farm 1,009 15 5 Deposits disbursed— Tamatekapua No. 2 016 0 Warden fees 150 7 9 Timber on hand .. .. .. •• 114 19 10 Whaiti Kuranui .. .. I Z 4 Refunds : Kahunungu 99 17 0 Opotiki rents .. .. 315 0 Centennial Exhibition .. .. 0 17 8 Whaka Native School .. .. 131 1! 10 Otamarakau Trust .. 00 8 3 349 2 10 * Miscellaneous — Maketu Farm .. .. 25 17 2 Maketu water-supply .. .. 37 19 11 Maketu rates .. .. 00 0 6 Sundry creditors .. .. 991 0 7 Suspense .. .. • ■ 69 14 0 N'Whakaue .. .. .. 5 5 9 Fishing licenses .. .. 2 0 0 Timber on hand . ■ .. 502 12 4 Carvings .. .. .. 12 0 0 1,707 2 9 Cash balance, 31st March, 1941* .. 970 5 10 Less unpaid cheques .. .. 38 0 10 931 19 0 £12,220 13 3 £12,220 13 3 * Includes £500 free loan for war purposes. Income and Expenditure Account for the Year ended 31st March, 1941. Expenditure. Income. Grants £s. d. £ s. d. £ s - "• Acred and infirm .. 35 12 4 New Zealand Government .. .. .. 6,000 0 0 Educational 292 0 11 Arawa Maori Council 2 0 0 Marae .. •• .. 2,501 0 8 Hospital fees recovered .. .. .. 6 9 0 Special .. .. 1,703 0 9 Whakapoungakau 4k .. .. •• 55 16 11 Hospital 3 0 0 Sundries 4,594 15 2 Balance .. -. .. •• 544 7 1 Administration — Members'expenses .. •• 132 19 0 Office expenses .. ■ • 239 11 2 Office rent .. • • • • 43 8 0 Salaries .. .. • • 542 4 7 958 2 9 Depreciations — Office furniture and tools .. 14 7 11 Maketu Farm .. • • 73 17 8 — — 88 o 7 Unemployment .. .. • ■ • • n 9 Interest •• 17 2 Sundries .. .. • • • • • • °0 1 10 Miscellaneous .. . • • • • • -0 17 £6,609 18 3 £6,609 18 3 £ s. d. £ s. d. Balance brought down .. .. •• 544 7 1 Commissions .. .. .. .. 1 3 5 Miscellaneous loans written off .. .. 2,770 911 Amounts written off recovered .. .. 20 19 0 Workers'dwellings loans written off .. 4,938 10 7 Balance, 31st March, 1940 .. .. .. 0 4 Agricultural loans written off 281 14 11 Loans Repayment Reserve .. •• 1,000 18 11 Blance to balance-sheet .. •• 12,131 5 4 £22,328 2 9 £22,328 2 9 *

B.—l [PT. IV], SUP. TO 1941.

ARAWA DISTRICT TRUST BOARD—continued. Balance-sheet as at 31st March, 1941. Liabilities. Assets. Native Trustee (Treasury)— £ s. d. £ s. d. Property investments— £ s. d. £ s. d. Finance Adjustment Loan .. 20,676 17 10 Maketu property (farm) .. 27,818 5 1 Village Improvement Loan .. 396 2 5 Maketu purchases .. .. 6,104 4 0 21,073 0 3 Whakapoungakau 4k .. .. 438 6 6 Sundry creditors — Other properties .. .. 611 19 10 Materials and goods .. .. 1,033 2 0 34,972 15 5 Services rendered . . .. 343 17 9 Other investments: Shares (Associated Motors) .. 10 0 0 — 1,376 19 9 Loans (including interest)— Amounts hold in trust— Miscellaneous .. .. 2,971 18 8 Sundry natives .. .. 167 3 7 Workers'dwellings .. .. .1,759 13 9 Sundry villages .. .. 3,292 12 0 Agricultural .. .. .. 1,088 11 11 Sundry tribes .. .. 16 15 5 5,820 4 4 3,476 11 0 Sundry debtors — Deposits— Ordinary .. .. .. 2,638 6 5 Otaramarae rents .. .. 63 0 0 Maketu fencing .. .. 484 3 6 Opotiki rents .. .. 49 14 1 3,122 9 11 Whaiti Kuranui .. .. 2 17 1 Amounts expended (recoverable) — • 115 11 2 Sundry villages .. .. 1,127 16 5 Miscellaneous— Sundry tribes .. 1,045 11 7 Rent accrued due .. .. 27 1 8 Sundry natives .. .. 55 17 5 Audit Fees Reserve .. .. 30 0 0 2,229 5 5 Suspense (unallocated credits) . . 29 10 4 Equipment, plant, &c.— Sundries .. .. .. 45 13 6 Carvings .. .. .. 16 14 0 132 5 6 Timber on hand .. .. 36 2 7 Maketu Farm (profits received National Service Office furniture (less depreciation) 139 8 8 Department) .. .. .. .. 1,000 0 0 Tools (less depreciation) .. 3 6 1 Loans Repayment Reserve .. .. .. 7,976 12 5 195 11 4 Income and expenditure .. .. 12,131 5 4 Cash— Bank of New Zealand .. .. 431 19 0 Reserve Bank of New Zealand (loan to Government) .. .. 500 0 0 931 19 0 £47,282 5 5 £47,282 5 5 Raniera King, 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.

ADMINISTRATION OF WESTERN SAMOA. Revenue Account for the Year ended 31st March, 1941. Expenditure. £ s. d. Revenue. £ s. d. Administrator and Government House .. 2,094 12 8 Education Department .. .. .. 355 11 11 Education Department .. .. .. 9,886 6 10 Health Department .. .. .. .. 7,633 4 9 Health Department .. .. .. .. 23,049 19 8 Justice Department .. .. .. .. 821 5 9 Justice Department .. .. .. .. 2 ,439 9 10 Lands and Survey Department .. .. 1,038 0 9 Lands and Survey Department .. .. 2,0891010 Native Affairs Department .. .. .. 493 5 3 Native Department .. .. .. .. 8,665 10 9 Police and Prisons Department .. .. 3,051 18 2 Police and Prisons Department .. .. 8,238 1 10 Postal and Radio Department .. .. 8,101 19 5 Postal and Radio Department .. .. 7,222 2 1 Public Works Department .. .. .. 5,604 11 10 Public Works Department .. .. .. 13,077 4 7 Treasury and Customs Department .. .. 78,811 511 Secretariat.. .. .. .. .. 6,475 10 5 Balance carried down .. .. .. 496 19 5 Treasury and Customs Department .. .. 9,360 12 9 Public debt: Interest .. .. .. 4,229 16 3 Depreciation: Buildings, plant, &c. .. .. 8,167 18 8 Bad and Doubtful Debts Reserve Adjustment .. 1,411 6 0 £106,408 3 2 £106,408 3 2 £ s. d. £ s. d. Balance brought down .. .. .. 496 19 5 Balance of Revenue Account .. .. .. 5,868 9 5 Public Debt Sinking Fund .. .. .. 5,371 10 0 £5,868 9 5 £5,868 9 5

B.—l [jpT. TV], SFP. TO 1941.

ADMINISTRATION OF WESTERN SAMOA —continued. Balance-sheet as at 31st March, 1941. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Land .. .. . • 32,688 19 9 Capital Account .. .. 195,152 16 0 Roads and bridges .. .. 34,052 13 7 Less Balance Revenue Account 5,868 9 5 Apia drainage and waterworks 22,136 4 8 189,284 6 7 Native water-supply .. .. 26,256 9 8 Assets Replacement Reserve .. .. .. 12,000 0 0 — 115,134 7 8 Vaisigano Bridge Reserve .. .. .. 5,000 0 0 Buildings and wharves .. 136,126 0 0 — Plant and machinery .. 37,690 16 10 206,284 6 7 Launches, boats, &c. .. .. 3,067 7 3 Public Debt: New Zealand Buoys, beacons, and moorings .. 1,327 17 3 Government .. .. 102,210 0 0 Motor and other vehicles .. 4,219 12 10 Less repaid during year .. 5,370 0 0 Arms and accoutrements .. 691 12 6 96,84.0 0 0 Fire-fighting appliances .. 1,216 0 9 Samoan currency notes .. 27,000 0 0 Furniture and fittings .. 13,274 9 4 Less unissued notes .. 1,000 0 0 Mechanical office appliances .. 847 510 26,000 0 0 Medical and technical instruments Post Office Savings-bank deposits .. .. 68,146 19 9 and equipment .. .. 5,011 2 0 Coolie Labour Account .. •• 10,723 12 3 Libraries .. .. .. 891 3 2 Sundry deposits— Held in Treasury .. 7,704 9 4 204,363 7 9 Held in Departmental Trust Less depreciation .. .. 85,864 13 3 Accounts .. .. 1,689 10 7 118,498 14 6 9,393 19 11 Loose tools .. .. .. 275 1 1 Sundry creditors .. .. .. 2,141 16 10 Saddlery and harness .. 67 11 0 Public Debt Sinking Fund .. .. .. 3 111 Live-stock .. .. 156 11 0 Consumable stores .. .. 20,869 8 11 Goods in transit .. .. 559 12 9 21,928 4 9 Reserve Fund investments — Assets replacement: New Zealand Government stock 12,000 0 0 Vaisigano Bridge replacement: New Zealand Government stock (£5,000 purchased at £96) .. .. .. 4,800 0 0 Other investments— 16,800 0 0 Samoan currency notes : New Zealand Government stock 27,000 0 0 Ordinary revenue : New Zealand Government stock .. 4,850 0 0 Deposits, Post Office Savingsbank, Apia .. .. 563 2 1 Mortgage over freehold property in Samoa .. .. 356 16 4 Public Debt Sinking Fund: New Zealand Treasury .. 3 111 —— 32,773 0 4 Post Office Savings-bank Account — Investments in New Zealand 65,547 0 0 Bank of New Zealand, Apia .. 2,599 19 9 Coolie Labour Account— — 68,146 19 9 Investments — New Zealand Government stock .. .. 8,150 0 0 Fixed Deposit, Bank of New Zealand .. • • 1,400 0 0 Mortgage over freehold property in Samoa .. 789 7 6 £ s. d. Sundry debtors 1,562 1 4 Less reserve for bad and doubtful debts .. 1,249 13 4 312 8 0 Accrued interest not yet due .. 71 16 9 Advances— — 10,723 12 3 Sundry .. .. .. 6,925 19 10 Land-settlement Scheme .. 3,500 3 9 10,426 3 7 Sundry debtors — £ s. d. Ordinary .. 13,188 4 0 Tulaele Farm : Deferred principal 59 16 7 — 13,248 0 7 Less reserve for bad and doubtful debts .. 9,239 19 6 4,008 1 I Interest on investments accrued but not due .. 313 17 3 Payments in advance .. .. .. 29 6 0 Cash and bank balances— Cash in hand, Apia .. 435 14 5 Cash in hand, Resident Commissioner, Savai'i .. 34 19 9 Bank of New Zealand, Apia .. 2,835 1 5 Cash held in Departmental Trust Accounts .. ■■ 1,689 10 7 Deposit Account, New Zealand Treasury .. . • 15,514 1 7 Bank of New Zealand London Imprest Account .. 163 12 4 Remittances in transit .. 78 10 0 20,751 10 1 £419,533 17 3 £419,533 17 3 E. J. McParland, Treasurer of Western Samoa. Examined and found correct.— Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1941.

LAND FOR SETTLEMENTS ACCOUNT. Revenue Account fob the Year ended 31st March, 1941. Dr. Cr. Expenses of a general nature— £ Revenue of a general nature— £ Interest on capital— Interest on investments— Loans .. .. .. .. .. 401,477 In Public Debt Redemption Fund .. .. 62,235 Capital from proceeds sale of Crown lands.. .. 102,156 In Public Account .. .. .. .. 18,008 Value of Crown lands in estates .. .. .. 8,478 Interest on capital involved in purchases for small-farm Accumulated funds of Cheviot Estate .. .. 11,699 purposes .. .. .. .. .. 1,675 Sundry expenses re loan capital— Revenue derived from estates— Management of securities, &c. .. .. .. 817 Rents .. .. .. .. .. 393,808 Proportion of premium on loan conversions .. 7,423 Interest on sales — Interest payable under seotion 208, Land Act, 1924 .. 453 Land .. .. .. .. .. 21,657 Audit fee .. .. .. .. .. 250 Buildings .. .. .. .. .. 3,379 Expenses referring to estates— Royalties .. .. .. .. .. 202 Capital losses on revaluation, reallotment, &c. .. 176,884 Miscellaneous interest, &c. ~ .. .. 159 Administration charges: Salaries, &c. .. .. 1,107 Land-development revenue— Administration expenses .. .. .. .. 9,566 Rents .. .. .. .. .. 5,670 Rebates .. .. .. .. .. 32,173 Interest on sales, &c. .. .. .. .. 1,017 Remissions of rent, &c. .. .. .. .. 24,403 Interest on advances— Rents, &c., written off .. .. .. .. 3,414 Crown lands .. .. .. .. 9,376 Protection of securities: Repairs, &c. .. .. 519 Settlement lands .. .. .. .. 2,072 Miscellaneous expenses .. .. .. .. 127 Interest earned on sundry blocks farmed by Department 3,480 Expenses chargeable to land-development revenue— Miscellaneous .. .. .. .. .. 45 Administration expenses .. .. .. .. 479 Revenue derived under the Deteriorated Land Act, 1925 : Rebates .. .. .. .. .. 926 Interest on advances .. .. .. .. 269 Remissions of rent, &c. .. .. .. .. 180 Balance: Loss for year carried down .. .. 260,543 Rents, &c., written off .. .. .. .. 411 Compensation for injuries to workmen .. .. 133 Losses on winding up of development operations .. 469 Miscellaneous .. .. .. .. .. 8 Expenses chargeable on revenue derived under the Deteriorated Land Act, 1925— Administration expenses . . .. .. 6 Rebates .......... 14 Remissions of interest .. .. .. .. 19 Interest, &c., written off .. .. .. .. 4 £783,595 £783,595 Balance— £ Brought forward .. .. .. .. 177,551 £ Brought down .. .. .. .. .. 260,543 Balance carried forward : Loss to 31st March, 1941 .. 438,094 £438,094 £438,094 Balance-sheet as at 31st March, 1941. Capital— Liabilities. Assets. Loans— General. £ £ Genebal. £ £ 3 per cent. .. .. .. 215,029 Cash in Public Accounts .. .. 47,235 H per cent. .. .. .. 6,179,282 Investments .. .. .. 1,711,365 3} per cent. .. .. .. 364,150 1,758,600 4 per cent. .. .. .. 4,124,924 Investment in Public Dobt Redemption 4Jpercent. .. .. .. 37,740 Fund .. .. .. .. .. 1,618,101 5 per cent. .. .. .. 110,000 Consolidated Fund : For interest— Funded debt, £4 19s. 5-88 d. per cent. 33,446 On investments in Public Account .. 1,119 Unconverted, 4 per cent. .. 200 On proportion of loan capital .. .183,912 7~Z7 185,031 11,064,771 Unrecouped expenditure, Hutt Valley Crown land included in estates .. 211,940 Land Settlement Account .. .. .. 2 Cheviot Estate Account (see subsidiary Premium on loan conversions : Balance accounts attached) .. .. 299,056 not yet written off .. .. .. 19,706 Sales of Crown land, &c. (inclusive of Losses in Suspense .. .. .. .. 8,709 assets and liabilities shown under Revenue Account: Loss to 31st March, (" Sales, section 20, Land Act, 1924") 3,461,385 _ __ 438,094 Capital transferred from Discharged Soldiers Settlement Account .. 4,789 Land— Estates. Leased .. .. .. .. 9,274,940 15,041,941 Unleased .. .. .. 327,163 Less amount expended in opening up 9,602,103 Crown lands .. .. 194,235 Provisional State forest .. .. .. 3,158 .14,847,706 Buildings and improvements (unsold) .. .. 9,271 Deposits by lessees (section 208, Land Advances on mortgage (section 35, Act, 1924) .. .. .. .. 23,558 Finance Act, 1940) .. .. .. 177 Consolidated Fund : for interest due on— Sales debtors— Loans .. .. .. .. 120,923 Buildings, &c. .. .. .. 85,312 Capital from proceeds sale of Crown Land .. .. .. .. 482,635 land .. .. .. .. 438,202 567,947 Value of Crown land in estate .. 8,478 Plant and machinery .. .. 3,835 Cheviot Estate: Accumulated funds Less depreciation .. .. .. 3,451 transferred .. .. .. 18,567 384 586,170 Loading on Otago University endowment Interest on loans accrued but not due .. .. 98,963 leases — Reserve for transfer from Discharged Capital outstanding .. .. 1,428 Soldiers Settlement Account .. .. 8,191 Interest .. .. .. .. 44 Writings off in Suspense .. .. .. 8,709 — 1,472 Hutt Valley Land Settlement Account (see subsidiary accounts attached) .. .. 20,345 Debtors v . Principal instalments— Estates. Buildings 1,942 Rents and interest charged in advance.. .. 96,797 Sales of land .. .. .. 3,866 Payments in advance: Rents and instal- Section 35, Finance Act, 1940 .. 3 mcnts .. .. .. .. .. 7,857 InterestSundry suspense accounts .. .. .. 524 Buildings .. .. .. 2,162 Sundry creditors: Departmental .. .. 5,174 Sales of land .. .. .. 6,041 Land Development. Section 35, Finance Act, 1940 .. 4 Land set aside (section 8, Land Laws Rent .. ■•, .. •• 99,061 Amendment Act, 1929)— Royalty .. .. .. 89 Crown lands .. .. .. 44,048 Insurances .. .. .. 17 Primary education endowments .. 178 Sundry debtors: Departmental .. 655 —— 44,226 113,840 Carried forward .. .. £15,748,220 Carried forward .. ~ £14,323,595

B.—l [PT. IV], SUP. TO 1941.

LAND FOR SETTLEMENTS ACCOUNT —continued. Balance-sheet as at 31st March, 1941 —continued. Liabilities. Assets. Brought forward .. .. .. £15,748,220 Brought forward .. .. .. £14,323,595 Land Development—continued. £ Estates —continued. £ £ Rents and interest charged in advance.. .. 1,509 Postponements— Payments in advance : Rents and instalments .. 3,474 Principal instalments .. 253 Free capital for development— Rent and interest .. .. .. 19,603 Employment Promotion Fund .. .. 23,346 19,856 Consolidated Fund .. .. 14,306 Cash in Deposit Account of Receiver of Accrued interest on capital expenditure .. 86,401 Land Revenue, Auckland .. .. .. 12 Suspense Account .. .. •• 187 Interest accrued but not due .. .. 5,677 Reserve in respect of deposits held by dairy companies 12 Land- Land-development. Sundry creditors — Leased .. .. .. .. Departmental .. .. •• •• 4,282 Unleased .. .. .. 8,771 Miscellaneous .. •• •• 2,105 131,025 Sales debtors — Detebioeated Land Act, 1925. Buildings .. .. .. 1,138 Payments in advance: Interest, &c. .. .. 11 Land .. .. .. .. 16,963 Suspense Account .. .. •• 167 1 > Mortgage outstandings (not yet payable) — Land Act, 1924, Section 20. Crown landsPrincipal instalments paid in advance: Sales of Current Account .. .. 110,504 Crown land .. .. •• 5i2 Instalment mortgage .. .. 79,440 Sundry creditors: Departmental .. .. 100 Settlement lands— Current Account .. .. 24,405 Instalment mortgage .. .. 14,922 Expenditure on development of Crown 229,271 and settlement lands — Crown lands .. .. .. 52,595 Settlement lands .. .. .. 24.0,067 Sundry debtors for— 292,662 Principal instalments — Mortgages .. .. .. 292 Buildings .. .. .. 10 Sales of land .. .. .. 6 Interest— Mortgages .. .. .. 6,682 Buildings .. .. .. 20 Sales of land .. .. .. 86 Rents .. .. .. . • 1,800 Water levies .. .. .. 94 Sundry debtors— Departmental .. .. .. 654 Miscellaneous .. .. ~ 13 Postponements— — 9,657 Principal instalments .. .. 17 Rents and interest .. .. 464 481 Realization Account .. .. 6,437 Deposits held by dairy companies .. .. 46 Expenditure from Employment Promotion Fund 23,346 Expenditure from Consolidated Fund .. .. 14,306 Interest on development expenditure .. .. 86,401 Interest accrued but not due .. .. 1,295 Detebioeated Lands Act, 1925. Mortgage outstandings— Current Account .. .. .. 1,032 Instalment mortgages .. .. 4,068 Debtors for— 5,100 Principal instalments .. .. 26 Interest .. .. .. • • 110 Departmental .. .. • • 191 327 Realization Account .. .. • • 62 Interest accrued but not due .. .. 30 Land Act, 1924, Section 20. Principal outstanding on deferred-pay-ment sales : Crown Land — Not yet payable— Sales of land .. .. .. 635,901 Sales of buildings .. .. 49,009 Principal instalments — Sales of land .. .. ■. 7,750 Sales of buildings .. .. 1,030 Postponed principal instalments .. 141 Otamakapua Block : Remaining value of lease .. .. • ■ ■ • 1,766 Orakei Block (see subsidiary accounts attached to Crown Land Account .. 15,696 Departmental .. .. • • 2,652 1 ——— 713,945 £15,884,632 £15,884,632

R. G. Macmoekan, 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. l [Pt. IV] and to the following comment: The Cheviot Estate accounts do not include a credit for interest on assets comprising cash and certain securities held by the estate at Ist April, 1930, nor a debit in respect of interest thereon paid to the Consolidated Fund in terms of section 19 of the Finance Act, 1930 (No. 2). These entries have been passed through the Land for Settlements Account (General) only, Cyril G. Collins, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1941.

LAND FOR SETTLEMENTS ACCOUNT —continued. HUTT VALLEY LAND SETTLEMENT ACCOUNT. (Subsidiary to Land for Settlements Account.) Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Administration expenses .. .. ■■ 330 Gross profit on sales of land .. .. .. ..14,806 Interest, &c., written off .. .. .. 78 Interest on sales, &c. .. .. .. .. 4,758 Rebates .. .. •. ■ ■ • • • • 35 Remissions . . • • • ■ • ■ • • 242 Miscellaneous expenditure .. .. .. • • 2 Balance (profit for year) transferred to Profit and Loss Appropriation Account .. .. .. •• 18,868 £19,564 £19,564 Profit and Loss Appropriation Account for the Year ended 31st March, 1941. Dr. £ Cr. £ , Balance carried forward: Profit earned to 31st March, Balance brought forward .. .. .. ..168,696 1941 .. .. .. .. 188,578 Profit for year transferred .. .. .. .. 18,868 Adjustment on account previous year (interest previously shown as liability) .. .. .. .. 1,014 £188,578 £188,578 Balance-sheet as at 31st March, 1941. Liabilities. Assets. Monevs provided by Land for Settlements Account for— £ £ £ Land on hand .. .. .. .. .. 38,200 PiireWfi of land .. .. 164,982 Railway Department: Balance unpaid on area taken over Street-formation .. .. ..206,888 for workshops .. .. .. .. .. 26,389 Incidental expenses .. .. .. 21,842 Sales debtors (not yet payable) .. .. .. 95,560 393,712 Sundry debtors— £ Interest on capital provided .. .. .. 81,666 Instalment principal .. .. .. 4,169 Instalment interest .. .. .. 3,483 475,378 Rents .. .. .. .. 103 Less deductions under section 11 (2), Finance Act, 7,755 1932 .. .. .. .. .. 475,376 Interest accrued but not due .. .. .. 404 Losses in Suspense .. .. .. .. 78 Due to Land for Settlements Account .. .. 2 Land for Settlements Account : Funds on hand available Sundry creditors : Amounts erroneously credited .. 63 for disposal under section 11, Finance Act, 1932 .. 20,345 Instalments paid in advance .. .. ■ • 8 Rent accrued but not due .. .. . - 2 Writing off in Suspense .. .. .. • ■ 78 Profit and Loss Appropriation Account .. .. 188,578 £188,731 £188,731 R. G. Macmorran, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. CHEVIOT ESTATE ACCOUNT. (Subsidiary to Land for Settlements Account.) Revenue Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Interest on loan capital .. .. 5,632 Rents .. .. Interest on accumulated funds held .. .. .. 6,868 Interest on sales : Land and buildings .. .. 995 Administration expenses .. •• •• •• 811 Interest on investment in Public Debt Redemption Fund 171 Rebates .. a .. •• •• •• 1,542 Remissions ot rent and interest .. . • • • 36 Balance (profit for year) carried down .. .. 2,135 £17,024 £17,024 T" "T* Transfer to Reserve Account .. .. •• 2,135 Balanoe brought down .. .. .. .. 2,135 Balance-sheet as at 31st March, 1941. Liabilities. Assets. Capital— £ £ Land £ £ Loans: 3J per cent. .. .. .. 160,918 Leased.. .. .. .. •• "*21,919 Accumulated funds .. .. ..464,310 Unleased .. .. .. .. 320 322,244 625,234 Sales debtors (not yet payable)—• Less cash paid to Land for Settlements Land .. .. .. .. •• 19,548 Account .. -- •• 299,056 Buildings .. .. •• • ■ 184 326,178 19,732 Reserve Account .. .. .. •• 16,302 Sundry debtorsInterest on loans accrued but not due .. .. 1,373 Interest on sales of land .. .. .. .. 10 Rents, &c., accrued but not due .. .. .. 4,952 Rent .. .. .. •• •• •• Rents paid in advance .. .. .. •• 20 Postponed rent .. .. .. •• 70 Interest accrued but not due .. .. .. *01 Investments in Public Debt Redemption Fund .. 4,453 £348,825 £348,825

R. G. Macmorran, Under-Secretary for Lands. G. I, Beeson, Chief Accountant.

2—B, 1 [PT. IV], SUP. TO 1941,

B.—l [PT. TV], SUP. TO 1941.

MAORI PURPOSES FUND BOARD. Receipts and Payments Account for Year ended 31st March, 1941. Receipts. £ Payments £ £ Balance, Ist April, 1940 : Native Trust Office .. .. 58,524 Administration expenses— Interest: Native Trust Office, 3 per cent, to 31st March, Audit fee .. .. .. .. 21 1941 .. .. .. .. .. .. 1,734 Commission .. .. .. 62 Grant from Consolidated Fund— £ Freight and cartage .. .. .. (i Administration expenses .. .. .. 350 Insurance .. .. I] '' jj Equipment and materials .. .. .. 25 Printing and stationery .. .. .. 1 375 Rent and rates .. .. .. .. 121 Grant from Maori Land Boards for specific purposes Repairs and maintenance .. .. ' ' 48 (contra) .. .. .. .. .. ~ 020 Salary .. .. .. .. .. 39 Rent from cottages and workshop, Rotorua .. .. 42 Sundry expenses .. .. .. j Sales of— £ Water charges .. .. .. (i Board's publications .. .. .. 30 Purchase of assets— ' 316 Pingao stocks .. .. .. .. 29 Piupiu .. .. .. 44 Timber stocks .. .. .. .. 114 Library books .. .. .. ' 6 Assets not required .. .. .. 10 Grants— 50 183 Educational— Imprest Account with Waiariki District Maori Land Board Government Free Place Scholarships .. 500 overdrawn .. .. .. .. .. 30 Interest and balance of grants to— Turakina College .. .. .. 2,882 St. Peter's School .. .. .. 1,708 St. Stephen's School .. .. .. 10,675 15,765 Publishing : Polynesian Society .. .. 300 Half-salary : Princess Te Puea Herangi .. 104 Medical expenses of triplets (contra) .. 20 Te Kaha Carved Meeting-house (contra) .. 602 Native meetings .. .. .. .. 25 16,816 Balance, 31st March, 1941 : Native Trust Office .. 44,326 £61,508 £61,508 Income and Expenditure Account for Year ended 31st March, 1941. Expenditure. £ £ Income. £ Administration expenses— Interest at 3 per cent, per annum : Native Trust Office .. 1 734 Audit fee .. .. .. .. ..21 Grants— £ Commission .. .. .. .. 62 Consolidated Fund .. .. .. 375 Depreciation .. .. .. .. 189 Maori Land Boards for specific purposes (contra) 620 Freight and cartage .. .. .. .. 5 __ ygg Insurance .. .. .. .. .. 6 Sale of publications (net) .. .. .. * 2 Printing and stationery .. .. .. I Profit on sale assets .. .. .. . . " 4 Rent and rates .. .. .. 73 Repairs and maintenance .. .. ~ 32 Salaries .. .. .. .. 43 Sundry expenses .. .. .. .. 1 Water, cleaning, &c. .. .. .. .. 6 Grants— 439 Educational— Interest on outstanding school grants .. 644 Government Free Place Scholarships .. .. 500 Te Kaha Carved Meeting-house (contra) .. 602 Medical expenses of triplets (contra) .. .. 20 Publishing : Polynesian Society .. .. 300 Miscellaneous .. . . .. 104 Native meetings and meeting-houses .. .. 26 2,196 Balance : Excess of income over expenditure, transferred to Accumulated Fund .. .. .. .. 100 £2,735 £2,735 Balance-sheet as at 31st March, 1941. Liabilities. £ Assets. £ £ Creditors .. .. .. .. .. .. 327 Cash: With Native Trust Office .. .. 44,326 Special funds—■ Less Imprest Account overdrawn : Waiariki Carnegie Corporation grant for Maori arts £ Board .. .. .. .. 30 and crafts .. .. .. .. 342 44 296 Katikati Carved Meeting-house .. .. 38 Debtors, including payments in advance .. .. 82 Ngati-Kahungunu Trust .. .. .. 10 Publications for sale .. .. .. 2,348 Kuatoki Carved Meeting-house .. .. 41 Pingao stocks for sale .. .. .. 26 Western Samoa translation grant .. .. 165 2 374 596 Library .. .. .. .. .. 280 Accumulated fund as at Ist April, 1940 .. 46,888 Mechanical office appliances .. .. .. 24 Plus— £ Miscellaneous assets .. .. .. 71 Excess income over expenditure .. 100 Office furniture .. .. .. .. 17 Assets located (previously written oft' Maori Arts and Crafts Sehpol, Rotorua— 392 or unrecorded) .. .. .. 120 Cottages .. .. .. .. 366 —7- 220 Miscellaneous assets .. .. .. 2 Office furniture .. .. ~ .. 1 Less— 47,108 Office and workshop fittings .. .. 17 Publications written down .. .. 13 Workshop .. .. ~ .. 282 Timber, books, and pingao donated .. 103 Workshop equipment and tools .. .. 7 — 116 Timber stocks .. .. .. .. 96 46,992 771 £47,915 £47,915

0. N. Campbell, Deputy-Chairman (Native Trustee). Colin W. Morrison, Secretary to Board.

I hereby certify that the Receipts and Payments Account, Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—Cyril G. Collins, Controller and Auditor-General.

B.—l [FT. IV], SUP. TO 1941

NATIVE DEPARTMENT. DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1941. Receipts.

Totals. : Tokerau. j \ Waiar il"- Tairawhiti. Aotea. j Ikaroa. South Island. Cash balances at 1st April, 1940 — --£ ' £ 1 £ £ f £ c ■ <• I In hand and in bank 21,003 .. 2 7l64 3,470 5,143 3,495 1 862 3 891 978 Imprests at Post Office 1,870 | 64 217 364 160 759 « 212 100 Withdrawals from amounts on deposit with Native Trustee .. .. 32'615 : 2 | 228 i 4'000 ?' J °' 3 > 6 °o | if'015 8'500 ■ l'lOO 55 >494 : 2,228 7,687 j 5,507 3,655 21,636 ! 12,603 2,178 PurcVase d moniys e and compensation " " !! " K I'm I ' 2 l'f£ ' 3 °'<^ Repayments : Mortgages and other investments 25,117 'l40 '863 13*97? 1*405 2*801 220 Other receipts for beneficiaries .. .. .. .. .. 14,566 8,465 1,522 .! 1J92 3337 Interest received— 235,693 j 20,048 15,113 38,872 j 46,492 j 71,308 36,680 7,180 Mortgages and investments .. .. .. .. 11 fioi 1 k ' 9 nza 1 - A1 , ~~ New Zealand Government securities .. .. .. ., 2[636 721 ' 68 j ' 1682 119 ! 14,237 726 2,127 j 1,791 5,706 : 2,136 1,042 ] 709 Commissions (not including transfers from blocks) .. .. .. 3 4fil kq j 010 i ,, - ! . ~ j : 7~7 ' ~ " Proceeds of sales and other credits from Board farms .. .. .. 171385 1 760 'l6? ! ! ,, %L\ I 331 187 Miscellaneous receipts (including sundry deposits for repayments, refunds, 84.132 3*722 4*409 4 260 4 - j To'too ! „ and recoveries) ' ' -±0,110 j 19,443 /,ui4: 1,789 Special Housing Fund — Receipts from Native Trustee .. .. .. .. 18 615 kaa k aaa ~ Receipts from Natives n'4™ f'?SQ i 9 f'SS 3 'S " 3 > 420 86 <> r ■•■•••••• li,4dU 4,/89 2,49o l,3o9 : 999 390 : 912 486 , i . ' i j 135,023 14,070 | 9,383 j 11,896 1 49,328 35,347 I 11,677 3,322 Tota,S '• " " •• •• •• 440,447 ! 37,072 j 34,310 | 58,066 105,181 130,427 62,002 13,389 Net receipts (excluding Native Trust Office withdrawals and opening balances) .. 384,953 34,844 j 26,623 j 52,559 101,526 108,791 49,399 u 21 1

NATIVE DEPARTMENT— continued. DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1941— continued. Payments.

Revenue Accounts for the Year ended 31st March, 1941. Interest Accounts.

B.—l [FT. IV], SUP. TO 1941.

Totals. Tokerau. Jfontapoto Waiariki. Tairawhiti. Aotea. Ikaroa. ! South Island. — . , , j | £ £ £ £ £ £ £ I £ j -£ Payments to beneficiaries .. .. .. .. .. .. 172,001 3,764 12,806 17,731 48,535 50,375 ; 31,290 ! 7,500 Miscellaneous payments on behalf of beneficiaries and Boards (including 99,417 20,254 j 5,555 12,476 : 25,123 23,752 1 10,165 j 2,092 payments on deposit, refunds, &c.) Administration expenses .. .. .. .. .. .. 12,650 1,776 2,439 1,806 ! 2,045 2,633 1,355 i 596 ! I ! i ; — 284,068 1 25,794 i 20,800 32,013 75,703 j 76,760 42,810 10,188 Investments — ! Mortgages and other investments .. .. .. .. .. 44,087 190 3,021 5,617 13,181 14,811 7,267 Purchase of land, building, furniture, &c. .. .. .. .. 6,239 ' .. 1,320 2,376 ! 836 j 638 1,069 Special Housing Fund: Advances, &c. .. .. .. .. 25,099 1 8,335 1,771 j 9,064 2,097 | 570 2,260 1,002 75,425 j 8,525 6,112 j 17,057 16,114 ! 16,019 10,596 1,002 Total payments .. .. .. .. .. .. ,. .. 359,493 ! 34,319 26,912 49,070 j 91,817 92,779 53,406 11,190 Deposits with Native Trustee .. .. .. .. .. .. 57,893 5 2,545 5,156 j 10,200 35,935 3,534 518 Cash balances at 31st March, 1941 — In hand and in bank .. .. .. .. .. .. .. 20,586 2,500 4,488 3,605 1 3,035 1,139 4,223 1,596 Imprests at Post Office .. .. .. .. .. 2.475 248 365 235 129 574 839 85 ' i I Grand totals .. .. .. .. .. .. j .. 440,447 37,072 j 34,310 j 58,066 ; 105,181 130,427 | 62,002 j 13,389

j Totate. I Tokerau. MsSapoto WaiariM. Tairawhiti. Aotea. Ikaroa. South Island. Dr ■ £ £ £ £ £ I £ £ £ Interest on amounts held and invested under Native Land Act, 1931, 1,270 434 391 30 167 207 41 section 281, and other amounts specially invested Interest on amounts on deposit with Native Trustee .. .. 4,936 5 1.111 1,155 200 j 1,413 534 ] 518 Interest on other investments .. .. .. .. .. 11,393 539 813 698 4,691 I 3,011 1,213 j 428 Interest on overdrafts .. .. .. .. 1 543 97 222 1 065 229 ' ' ' * ' ' | i Totals •- .. .. .. .. .. 19,142 ' 1,005 2,537 1,853 j 4,921 5,656 j 2,183 j 987 Cr - £ £ £ ; £ j £ ! £ £ £ Interest allocated in full on amounts held under Native Land Act, 1931, 1,270 434 391 .. I 30 167 207 j 41 section 281, and other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &e. .. .. .. 3,252 .. 337 19 ! 638 1,562 j 385 311 Balance transferred to Income and Expenditure Account .. .. 14,620 571 1,809 1,834 4,253 3,927 j 1,591 635 Totals •• •• .. .. .. .. 19,142 1,005 | 2,537 I 1,853 ! 4,921 | 5,656 j 2,183 987 1 I I I 1 ===

B.—l [PT. IV], SUP. TO 1941.

NATIVE DEPARTMENT— continued. DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1941. Income and Expenditure Accounts.

Appropriation Accounts.

Totals. Tokerau. Maniapoto. Waiariki. Tairawhiti. Aotea, Ikaroa. South Island, _ . . Income. I £ £ f f \ e * o o Net interest on investments . ia aoa em i ™rv Board commission .. .. " " 1 oqa i'ooI f' 2 oo 3,927 1,591 635 Sundry credits (registration fees, lease fees, &e.) !! !! ?06 57 ! 'It '72 1 2 . Total5 ' " •' •• •• •• •• j_ 21,285 j 957 2,328 | 3,582 6,013 5,249 2,254 j 902 Expenditure. \ \ j ! 1 = Expenses of management — £ £ £ £ f Citation towards expenses of Native Department .. .. 10,059 1,000 2,000 1,260 2,113 2,036 1,100 550 Miscellaneous office and other expenses !! !! " " | 2 148 229 295 589 Al !2o ?2 Depreciation on buildings, furniture, &c " " J'tm ?fiO 67* tm Ins S a ante, being surplus for year transferred to Appropriation Account .. | Or. 337 0.204 992 2,959 2,228 877 185 T ° talS " " "• •• •• •• i 21,285 I 957 2,328 3,582 6,013 5,249 2,254 902 ; i

Totals. Tokerau. Mardapoto. Waiariki. Talrawhiti. Aotea. Ikaroa. South Island Sundry adjustments previous years ........ 598 262 fo. £ - £ ! £ £ £ St 6nded 3l8t MarCh ' 1941 ' fr ° m InC ° me and Expenditure 6 ' 700 Dr ' 337 £>r. 204 992 ; "s77 "i85 Ta+O 1 Q , . " i ' 7 > 2 98 | Dr. 75 j 127 j 997 2,959 2,228 I 877 j 185 (Jr. : ! Appropriation during year— £ „ | „ £ ! * I „ I ! Native purposes .... ! * 1 £ i £ . i £ Bush-fire prevention .. .. _ '' '' '' 200 163 100 : 50 ; Purchase of land, buildings, furniture, &c. " 6,943 " I 1*950 2 '*W '«85 637 'fiQ 9 S w Sundry adjustments previous years .. .. .. 77n " R1 2,396 8so 637 69-, 383 Balance transferred to/from Reserve and Assurance Fund !! Cr. 1,328 Or. 156 J Cr. 2,365 Cr. 1,750 1,165 75 Cr.'l98 T ° talS " " " •• •• 7 > 298 j Cr. 75 j 127 997 2,959 j 2,228 877 185

B.—l [PT. IV], SUP. TO 1941.

NATIVE DEPARTMENT— continued. DISTRICT MAORI LAND BOARDS— contin ued. Combined and Separate Balance-sheets as at 31st March, 1941. Liabilities.

Totals. Tokerau. j Waiariki. Tairawhifei. | Aotea. Ikaroa. j South Island. i | j j i j Liabilities to Native beneficiaries — £ £ £ £ ; £ j £ £ i £ £ Amounts held under section 281, Native Land Act, 1931, and other trusts — Specially invested (section 101 (2), 1931) .. .. .. .. 6,028 .. j 5,178 .. .. j 850 Invested in Common Fund .. .. .. .. .. 65,030 3,697 8,420 .. 943 31,396 20,168 406 Other amounts held — Specially invested (section 101 (2), 1931) .. .. .. 42,803 .. 3,071 .. 29,324 5,405 4,975 28 Otherwise invested .. .. .. .. .. .. 344,131 35,061 52,732 77,110 71,730 54,341 22,990 ; ! 457,992 ! 38,758 j 69.401 77,110 101,997 91,142 56,160 1 23,424 i 1—. —. —.— : Sundry amounts held on deposit and in suspense .. .. .. | 29,881 3,039 1,177 11,127 6,555 6,579 1 322 82 Sundry creditors .. .. .. .. .. .. .. 5,303 166 391 741 237 : 2,084 l!l46 538 Liability for Treasury for advances under — Native Land Act, 1931, section 522.. .. .. .. .. 2,100 .. .. .. 2,100 Native Land Act, 1931, section 340.. .. .. .. .. 7,298 6,608 .. .. .. 690 !. !! Liability of special trusts under — Native Land Act, 1931, section 358 .. .. .. .. 128,130 .. .. .. 40,263 87,867 Native Land Act, 1931, section 105 .. .. .. .. 80,011 .. .. - 80,011 .. ' | : I 252,723 9,813 1,568 91,879 ! 49,155 97,220 2,468 620 Reserves — Special Property Reserve .. .. .. .. .. .. 52,353 97 14,698 i 9,190 | 9,946 16,475 1,298 649 Other special reserves (including depreciation) .. .. .. 48,053 151 j 2,393 30,053 10,080 4,959 278 139 100,406 : 248 17,091 39,243 20,026 21,434 1,576 j 788 Assurance and Reserve Account .. .. .. .. .. 109,350 .. 10,698 16,271 32,591 43,161 4,830 1,799 Totals .. .. .. .. .. .. .. 920,471 48,819 98,758 224,503 j 203,769 252,957 65,034 26,631

B.—l [PT. IV], SUP. TO 1941.

0. N. Campbell, Under-Secretary. M. J. Lawless, A.l*. A.\Accountant. balance-sheets of the a "+i a "" iel ? ts ' Income arK ' Expenditure Account, Appropriation Account, and Balance-sheet have been compared with the accounts and Daiance the respective Maori Land Boards and correctly state the position as disclosed thereby, subject to the following comments and exceptions advanced without the Lnroval h t f ade<J " acy ° f eerta ™ securities owing to the absence of information as to the value of the lands secured; (2) moneys have been 1934-35 7s) intheopE of I,d?t 8 een obta r d . as r t q " red section 100 (1) ' Native Land Act > 1931 ' a « amended by section 11 (3), Board of Native Affairs Act, 2 Tolemu-H?t£ vll £ f P a y m^ ts a , re ™ thout authority of law : Wreaths, £2 25.; children's health camp, £5. (2) the information produced at audit wasnnfairffioior,* + 0 \i aeee P|f* ° n certificates of the storeman and a clerk who visited the store from Auckland for stocktaking purposes; has become pavable since Ist April 1 Q<U mi tlm TV TC» ° T> 6 +® ® verify the cost of the alterations and additions to the Te Kao Store ; (3) no liability in respect of the interest which payments out of the Te Kao Store Account • F™,. "f 6 an -+ a £® ma * a ":l°kau Government loans' s shown in the accounts ; (4) the Audit Office is not aware of any statutory authority for the following le Aao Store Account Expenses of visit of the Minister of Education, £34 9s. 2d.; contribution to cost of refrigerator for Te Puea Herangi, £25. Office in respect of the analvsis thereof is ininffirient S - + ° + e Board and the Native Reserves Account have been found to be correct in total, but the information presented to the Audit respect ot the analysis thereof is insufficient to enable it to certify wholly to the correctness of the individual items.— Cykjl G. Collins, Controller and Auditor-General.

NATIVE DEPARTMENT— continued. DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1941— continued. Assets.

; Totals. | Tokerau. Maniapoto. | Waiarikj. Tairawhiti. ; Aotea. Ikaroa. | South Island. Cash balances— i £'£;£ : £ : £ ! £ £ £ v :: :: :: :: j ! f;g? j iS j ■ 8 : M! \ ": m \ ': 139 j !;S j '•& Add Post Office imprest j itt | ''365 j 3 | 3 j j 8 ™ j 8 g — 15,564 891 3,330 3,840 ! 3,164 1,713 1,718 ! 908 ! _! [ 1 ' i [ : investments — * Common Fund — FaTmSer n ties ChargeS " " 11,642 28 ' 8 ° 5 ! 6 ' 238 61 > 5 ? 6 ,i0 < 517 32,944 j 7,774 On deposit with Native Trustee .. .. !189, '240 i "173 37 150 4o'562 15'760 ,'4'594 14'941 16 830 Advances on overdraft to blocks, &c 16 897 1 763 4949 '«fn 'olo fa AS : - 620 1 \ >.s \ K ; ., 252 Government and other securities " 32|ei8 ! ! ''736 1 1 ?j55 5 '775 "' 28 ■ 1 620,383 ! 34,193 j 80,110 j 125,487 149,099 I 145,692 1 60,918 24,884 Interest and instalments (due and accrued) " i.' 4'775 | 150 I 195 2,'909 1 .' 297 | 643 | 689 ! 189 | ; 1 | | -j 11,395 1,003 620 5,975 1,297 1,210 1,100 j 190 Office a equipment gS &c " 7 equipment, &c lo 900 97 , 3>615 3 m 3 m g gg | i j 52,353 97 ; 14,698 | 9,190 9,946 16,475 1,298 ! 649 Assets of special trusts under — ' ! j ~ Native Land Act, 1931, section 258 .. .. .. .. 128,130 : J(t orq ai aa-y Native Land Act, 1931, section 305 .. .. .. .. 80,011 . ' !! " 80 011 ; bl > 8Ql j i 208,141 .. .. ! 80,011 j 40,263 | 87,867 i .. [ Appropriation Account .. .. .. .. .. 12,635 12,635 ! | ! I | I T ° tals " '• •• •• •• ! j 920,471 48,819 98,758 j 224,503 203,769 j 252,957 65,034 j 26,631

B.—l [FT. TV], SUP. TO 1941.

NATIVE DEPARTMENT —continued. NATIVE HOUSING ACT, 1935 (PUBLIC WORKS FUND). Receipts and Payments Account for the Year ended 31st March, 1941. „ . . Payments. Receipts. „ in- f -f ' HE°" : :: :: IS Interest (contra) 13,596 Repairs, additions, &e 1,638 Balance B : Public Works Fund .. 15,415 Refund Fund (contm) \ \ jjsi £29,678 £29,678 Income and Expenditure Account for the Year ended 31st March, 1941. m 7-. 4? Income. £ Expenditure. T . 2 970 Interest on loan eapital 2,771 Interest earned > Balance: Excess of income over expenditure .. .. £2,970 £2 > 970 Balance-sheet as at 31st March, 1941. Liabilities. £ Assets. Loan capital: Public Works Fund ... •• 76,986 L °ara to Natives .. 82,680 Liability to Consolidated Fund : Interest on Loan Capital 910 J™ r "st due and aierued ! .. .. 1,095 Deposits against advances .. •• ' 83,775 Creditors— ,L Debtors .. •• •• •• 1>472 Departmental 480 Uebtois .. Miscellaneous .. • • • • • • 4 > gg Accumulated Profit and Loss Account: Excess income over expenditure, 1940-41 .. I<)9 Less Balance, Ist April, 1940 .. . • 14 £85,247 £85,247 Note. Separate accounts are published for advances from the Special Housing Fund (Native Trustee). 0. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Account, and Balancesheet have been duly examined and compared with the relative books and documents submitted for audit, and coircctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts general]} at commencement of pSli.Jentary tetntn 8.-l [Ft. IV] The following commentappended: Part of the money provided for employment promotion in connection with Native Housing has not been recorded m th - balance-sheet.— Cyril G. Collins, Controller and Auditor-General. SPECIAL HOUSING FUND. Statement op Receipts and Payments for the Year ending 31.st March, 1941. „ . . Payments. _ . ~ A 10/lft eceip s. Loans to Natives for dwellings— £ £ Balances, Ist April, 1940— * Frection 24,853 In hands of Maori Land Boards .. 9.478 Erectior . ..862 In hand of Native Trustee .. 52,830 pSse" .. .. •• «8 20 000 20,143 Additional advance .. • • Expenditure on dwellings (Sections 3 and 4, Amendment Repayments by Natives- „ Act, 1938) interest .. •• Payments in suspense .. .. •• «>lb Pnncl P al _I 13,964 Balances, 31st March, 1941— _ . . , 482 In hands of Maori Land Boards .. .. 16,435 Deposits against advances 332 l n hands of Native Trustee .. .. 45,429 Deposits m suspense .. •• •• •• _— 61,804 Interest received from Native Trustee .. •• Receipts from dwellings (Sections 3 and 4, Amendment Act, 1938) .. • ■ • ■ • • • • _ £88,323 £88,323

B.—l [PT. IV], SUP. TO 1941.

NATIVE DEPARTMENT—continued. SPECIAL HOUSING FUND—continued. Income and Expenditure Account. Expenditure. £ Income t Transfer to Housing Fund Account 3,396 Interest earned on loans ' 2,704 Interest earned on deposits with Native Trustee .. '692 £3 ' 39(i £3,396 Housing Fund Account. £ (Jf « Balance, 31st March, 1941 129,051 Balance, Ist April, 1940 1057655 Additional grant .. .. .. .. # t 20' 000 Excess of income over expenditure .. .. ~ 3 39(5 £l2!)^ 051 £129,051 Balance-sheet as at 31st March, 1941. Liabilities. £ A , Special Housing Fund .. .. .. .. 129,051 Land— " e e Deposits against advances .. .. .. .. 1,34.9 Purchased » 7 « Sundry creditors 35 Donated .. " 35 Buildings (2) : Principal ~ .. .. .. Loans to Natives— Principal .. .. .. ..68,035 Interest due .. .. .. ~ 47 „ , , , " 68,082 (Jasn baiancesIn hands of Maori Land Boards .. .. 16,435 In hands of Native Trustee .. .. 45,429 61,864 £l:iQ ' 435 £130,435 O. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. . Explanatoby Note.—To enable the Board of Native Affairs to fully exercise its powers and functions in respect of Natives who, m the opinion of the Board, are unable to furnish the security required under the Native Housing Acts, and for the purpose of assisting the most urgent and necessitous cases, the Government has established a Special Housing Fund consisting of grants totalling £120 000 which have been paid into the Native Trustee s Account for disbursement through the Maori Land Boards as directed by the Board of for hZting purposes ' rCpaymentS of P rmci P al > and other accumulations belong to the Fund and may be utilized in granting advances I hereby certify that the Statement of Receipts and Payments, the Income and Expenditure Account, and Balancesheet have been duly examined and compared with the relative books and documents submitted for audit and correctly state the position as disclosed thereby. The following comment is appended: Moneys provided for employment promotion in connection with Native housing have not been recorded in the balance-sheet—Cyril G. Collins, Controller and Auditor-General.

NATIYE-LAND-DEYELOPMENT SCHEMES. Interest Account for Year ended 31st March, 1941. £ £ Interest on loan capital .. 82,141 Interest on amounts expended on development schemes Interest on advances from Consolidated Fund under and advances to settlers .. .. .. 123 775 section 8, Finance Act, 1929 .. .. .. 92 Interest on. advances under section 340, Native Land Balance, transferred to Revenue Account .. .. 44,189 Act, 1931 (Maori Land Boards) .. .. .. 198 Interest on advances under section 521., Native Land Act, 1931 (Native Trustee) .. .. .. 2,006 Interest on advances under section 48, Native Land Amendment Act, 1936 (Native settlors) .. .. 376 Interest on Oturei mortgage .. .. .. 7 £.126,422 £126,422 Revenue Account for Year ended 31st March, 1941. Depreciation— £ £ 1 £ Departmental motor-vehicles .. .. .. 66 Balance, transferred from Interest Accountl 44 189 Departmental surveyors'equipment .... 25 ' ' — 91 Proht, transferred to Net Revenue Account .. 44,098 Ti7,189

3 —B. 1. [PT. IV], SUP. TO 1941.

B.—l [PT. IV], SUP. to 1941.

NATIVE-LAND-DEVELOPMENT SCHEMES—continued. Net Revenue Account for Year ended 31st March, 1941. £ £ Adjustments, including writings-off previous years .. 8 Balance, Ist April, 1940 .. .. .. .. 38,505 Previous year's losses — £ Profit, transferred from Revenue Account .. .. 44,098 Bulk purchases .. .. .. . ■ 700 Previous year's profits— £ Schemes revalued .. .. 20,479 Bulk purchases .. .. .. .. 2/, 397 — 27,179 Bush-scheme closed .. .. .. 4,790 Balance, 31st March, 1941 .. .. .. •• 87,003 32,187 £114,790 £114,790 Balance-sheet as at 31st March, 1941. Liabilities. Assets. £ Native-land development— £ £ Loan capital: Public Works Fund .. .. 2,150,583 Settlement expenditure, including interest 2,317,192 Liability to Consolidated Fund— Advances under section 48, Native Land Advance under section 8, Finance Act, £ Amendment Act, 1930 (Native settlers) 7,781 1929: Principal .. .. 2,100 Interest accrued .. .. .. 08 Interest on loan capital .. .. 102,845 2,325,041 104,945 Advances — Sundry creditors Native Trustee under section 521, £ Departmental .. .. ■■ 7,848 Native Land Act, 1931 .. 47,270 Miscellaneous .. .. ..42,124 Interest accrued .. .. 1,005 Employment-promotion grant unexpended 10,517 48,281 60,489 Maori Land Boards under section Writings-off in Suspense .. .. .. . • 5,248 340, Native Land Act, 1931 .. 4,302 Net Revenue Account— Interest accrued .. .. 08 Balance, Ist April, 1940 .. .. 38,505 4,4.50 Pl us Oturei Block .. .. .. 270 Excess income over expendi- £ Interest acorued .. .. 5 ture, 1940-41 .. .. 44,098 275 Bush-scheme closed .. 4,790 —" 52,980 Previous year's profits on Departmental motor-vehicles .. .. 8 bulk purchases .. .. 27,397 Surveyors'equipment .. .. .. 178 76,285 186 Sundry debtors — 114,790 Departmental .. .. .. 1,222 Less previous year's losses — Miscellaneous .. .. .. 25,743 Adjustments: Assets written oil 8 Advances to Maori Land. Board (InstalBulk purchases .. .. 700 ments: Principal, £2,937; interest, Schemes revalued .. .. 26,479 £1,505) .. .. .. .. 4,442 27,187 31,407 87,603 Losses in Suspense .. .. .. .. 5,248 £2,414,868 £2,414,868 O. N. Campbell, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. N oT bs. (|) Expenditure from employment promotion grants on development schemes since inception, amounting to £1,351,189, is not included in the settlement expenditure above. (2) Administration expenses have been paid from vote, Native, Consolidated Fund, since Ist April, 1936 ; prior to that date the salaries and expenses of the Field Supervisors were paid from vote, Native Land Settlement, and were debited in those years to the Revenue Account. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV], and to the following comments : (1) The loading of the various schemes for administration expenses is not sufficient to cover the full cost; (2) moneys expended out of the Surveys of Native Land Account on Native-land-development schemes have not been recouped ; (3) in the opinion of the Audit Office, expenditure from the Public Works Fund on Native-land-development areas incurred prior to the assumption of control by the Native Department and included in the Crown Lands Balancc-sheet should be reflected in the accounts of the Native-land-development schemes. —Cyril G. Collins, Controller and Auditor-General.

NATIVE TRUSTEE. Interest Account for the Year ended 31st March, 1941. Dr. Or. £ Interest allocated to amounts held under— £ £ Interest on mortgage and other investments .. .. 20,011 Native Land Act, 1931, Part 111 .. .. 4,930 Native Land Act, 1931, Part X .. .. 1,022 Native Land Act, 1931, Miscellaneous .. 84 0,042 Native Trustee Act, 1930 .. .. .. •. 430 Native Purposes Act, 1931 .. ■ ■ • ■ HO Maori Purposes Fund Act, 1934-35 .. .. 1,733 Native Housing Amendment Act, 1938 .. .. 092 West Coast Settlement Reserves Act, 1892 .. .. 187 Miscellaneous funds .. .. .. ■ • 30 Interest on advances under— £ Native Land Act, 1931, section 521.. .. 2,006 Post Office loan .. .. .. • • 793 2,859 Surplus carried to Reserve Account .. .. .. 13,322 £26,011 £26,011

B. —1 [PT. IV], SUP. TO 1941

NATIVE TRUSTEE—continued. Revenue Account for the Year ended 31st March, 1941. Dr. Or. £ Administration expenses: Contribution to Consolidated £ Balance from Interest Account .. .. .. 13,322 Fund .. .. .. .. .. .. 12,200 Commission .. .. .. .. .. 4,597 Net surplus carried to Appropriation Account .. .. 6,808 Fees .. .. .. .. .. .. 486 Net working profit on properties acquired under mortgage 603 £19,008 £19,008 Appropriation Account for the Year ended 31st March, 1941. Dr. & Or. £ Transfer to Assurance and Reserve Fund Account .. 9,937 Balance, Ist April, 1940 .. .. .. .. 18,568 Balance, 31st March, 1941 .. .. .. .. 15,536 Adjustments previous years .. .. .. .. 97 Net surplus from Revenue Account .. .. .. 6,808 £25,473 £25,473 Balance-sheet of the Native Trustee as at 31st March, 1941. Liabilities. Assets. Amounts held under — £ £ Mortgages and other investments Native Reserves Act, 1882 .. .. 62,459 (book value) — £ £ £ West Coast Settlement Reserves Act, 1892 45,176 Mortgages .. .. .. 409,747 Native Land Act, 1931, Part X .. .. 56,511 Less assignment to Post Office 19,470 Native Land Act, 1931 — £ 390,277 Maori Land Board funds .. 189,250 Local-body securities .. .. .. 5,100 Special investments .. .. 450 Properties acquired under mortgage .. 15,729 Miscellaneous .. .. 6,878 Advances (on overdraft) to estates and 196,578 accounts .. .. .. .. 165,299 Native Trustee Act, 1930 .. .. 18,134 Fixed deposit with National Bank of New Native Purposes Act, 1931 .. .. 3,286 Zealand .. .. .. .. 20,000 Maori Purposes Fund Act, 1934-35 .. 44,326 596,405 Miscellaneous funds .. .. .. 21,890 Loans: Native housing (special) .. .. .. 67,188 448,360 Interest and rent due and accrued .. .. .. 14,363 Housing Fund (Special) .. .. .. .. 129,051 Sundry debtors .. .. .. .. .. 8,472 Sundry creditors.. .. .. ■■ 60 Balances— Native Land Act, 1931, section 521 — Cash at bank .. .. .. 42,703 Advances under .. .. .. 60,000 Cash in hand .. .. .. .. 55 Less repayments .. .. •• 12,723 Cash at branches .. .. .. 22,897 47,277 65,655 Interest accrued on loans .. .. .. .. 1,438 Losses in Suspense .. .. .. .. 329 Writings off in Suspense .. .. ■ • • ■ 329 Reserve against unpaid interest .. .. 1,269 Special reserve against claims .. .. 159 Assurance and Reserve Account .. .. 107,738 Investment Fluctuation Account .. .. 1,195 Profit and Loss Appropriation Account .. 15,536 125,897 £752,412 £752,412 O. N. Campbell, Under-Secretary and Native Trustee. M. J. Lawless, A.R.A.N.Z., Accountant. 1 hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the relative books, documents, and securities submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The advances made to the East Coast Maori Soldiers Fund by the Native Trustee exceed the value of the realizable assets of the Fund. —J*. P. Rutherford, Deputy Controller and Auditor-General.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Or. £ Working-expenses .. .. .. .. 1,728,248 Postages .. .. .. .. .. 1,438,353 Depreciation (6) .. .. .. .. 38,260 Pent received .. .. .. .. .. 17,785 Profit, before charging interest on capital, carried down 17,102 Private box and bag rents .. .. .. 30,566 Rural delivery fees .. .. .. .. 27,923 Money-order and postal-note commission .. .. 69,721 Miscellaneous revenue .. .. .. .. 199,262 £1,783,610 £1,783,610 £ £ Interest on capital (a) .. ■ ■ .. .. 95,188 Profit brought down .. .. .. .. 17,102 Loss on year's working transferred to General Profit and Loss Account .. .. .. .. 78,086 £95,188 £95,188

B.—l [PT. IV], SUP. to 1941

POST AND TELEGRAPH DEPARTMENT—continued. TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Working-expens#s .. .. .. .. 420,967 Revenue .. .. .. .. .. 352,606 Depreciation (6) .. ~ .. .. 35,235 Miscellaneous .. .. .. .. .. 71,080 Rents received .. .. .. .. 1,230 Loss carried down .. .. .. .. 31,286 £456,202 £456,202 £ £ Loss brought down .. .. .. .. 31,286 Loss on year's working .. .. .. .. 58,650 Interest on capital (a) .. .. .. 27,364 £58,650 £58,650

TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Working-expenses .. .. .. .. 865,534 Telephone revenue .. .. .. ..1,757,386 Depreciation (b) .. .. .. .. 405,595 Rents received .. .. .. .. .. 6,560 Profit, before charging interest on capital, carried down 492,817 £1,763,946 £1,763,946 £ £ Interest on capital (a) .. .. .. .. 373,458 Profit brought down .. .. .. .. 492,817 Profit on year's working .. .. .. 119,359 £492,817 £492,817

TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Working-expenses .. .. .. .. 374,568 Revenue .. .. .. .. .. 891,902 Depreciation (b) .. .. .. .. 140,940 Rents received .. .. .. .. .. 4,923 Profit carried down .. . .. .. 411,139 Miscellaneous .. .. .. .. .. 29,822 £926,647 £926,647 £ £ Interest on capital (a).. .. .. .. 109,457 Profit brought down .. .. .. ..411,139 Profit on year's working .. .. .. 301,682 £411,139 £411,139

s SERVICE GARAGE. Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Working-expenses .. ~ .. .. 116,273 Rovenue .. .. .. .. .. 131,949 Depreciation (b) .. .. < .. .. 14,053 Profit carried down .. .. .. .. 1,623 £131,949 £131,949 £ £ Interest on capital (a) .. .. ~ 7,575 Profit brought down .. .. .. .. 1,623 Loss on year's working .. .. .. ~ 5,952 £7,575 £7,575

WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1941. Dr. £ Cr. £ Working-expenses .. .. .. .. 33,546 Revenue on wireless traffic .. .. .. 19,590 Depreciation (6) .. .. .. .. .. 2,844 Loss carried down .. .. .. .. 16,800 £36,390 £36,390 £ £ Loss brought down .. .. .. .. 16,800 Loss on year's working .. .. .. .. 19,158 Interest on capital (a) .. -. .. .. 2,358 £19,158 £19,158

B.—l [PT. IV], SUP. TO 1941.

POST AND TELEGRAPH DEPARTMENT—continued. GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31ST MARCH, 1941. Dr. £ Or. £ Postal Branch: Loss .. .. .. .. 78,086 Toll Branch: Profit .. .. .. .. 301,682 Telegraph Branch: Loss .. .. .. .. 58,650 Telephone Branch: Profit .. .. .. 119,359 Wireless Branch: Loss .. .. .. .. 19,158 Service Garage: Loss .. .. .. .. 5,952 Net Profit .. .. .. .. .. 259,195 £421,041 £421,041 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1941. Dr. £ Cr. £ Payment to Treasury .. .. .. .. 30,000 Balance .. .. .. .. .. 295,233 Balance— £ General Profit and Loss Account .. ... .. 259,195 (1) Post and Telegraph Act, 1928, section 95 (d) : Due to Consolidated Fund .. 495,158 (2) Retained by Post Office Account .. 29,270 524,428 £554,428 £554,428

SAVINGS-BANK BRANCH. Profit and Loss Account foe the Year ended 31st March, 1941. Dr. £ Cr. £ £ Interest credited to depositors .. .. .. 1,666,246 Interest received .. .. .. 1,816,021 Management expenses .. .. .. .. 216,266 Plus interest accrued to 31st March, 1941 466,631 2,282,652 Less interest accrued to 31st March, 1940 436,786 1,845,866 Sundry receipts .. .. .. .. 28,759 Balance carried to Appropriation Account .. 7,887 £1,882,512 £1,882,512

Appropriation Account fob the Yeae ended 31st March, 1941. Dr. £ Or. £ Savings-bank profits paid to Consolidated Fund .. 20,000 Balance brought forward .. .. .. 21,615 Profit-and Loss Account .. .. .. 7,887 Balance carried forward .. .. .. 6,272 £27,887 £27,887

Balance-sheet fok the New Zealand Post Office Savings-bank as at 31st March, 1941. Dr. £ Cr. £ Balance at credit of depositors'accounts .. .. 63,046,694 Cash on hand and at bank .. .. .. 699,738 Letters of credit and other liabilities .. .. 27,443 Investments .. .. .. .. .. 63,080,560 Reservo Fund .. .. .. .. .. 1,176,686 Interest accrued on investments .. .. .. 466,631 Advances to Postmasters, &c., of stamps, &c. .. 78 Thrift stamps held by teachers .. .. . . 11 Advance for school savings-bank expenses . . 5,000 Sundry debtors .. .. .. 2,689 Profit and Loss Appropriation Account .. .. 6,272 £64,255,901 £64,255,901 P. Cutfohth, 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.

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1941. Receipts and Expenditure on Capital Account.

Ill" ' General Balance-sheet. for unpaid money-orders .. .. .. 68,474 Capital Account balance .. .. .. .. •• •• 1,400,647 Other Administrations, on money-order, postal, and cable accounts .. 96,717 Stock at Stores, Telegraph Engineers and Workshops, and in transit .. .. 643,212 Postal-note payees for unpaid postal notes .. .. •• 83 > SS uS y d ?m aa + d -Vili National savings coupons sold and unredeemed 623 Other Administration on Money-order Account 4,330 Sundry other creditors I ' 2 ® 1 ' ( » I Sundry other debtors 532 ' 267 Other Government Departments .. .. •• •• 1,855,922 + q + i t f ' 3,306,746 Investments in Government Stocks on account 01— Assets written off Reserve Account 3,895 Post Office investment certificates 392,650 War Loan Certificate Account *,601 National savings deposits and bonds 1,246,000 . „,, B Post Office Investment Certificate Account .. .. •. •• •• -n 4. 4. >u i * 7i« 791 Money-order Settlement Account 21,577 Postmasters balances •• •• * 3.™, 721 National Savings Fund Account «37,705 Less Savings-bank funds held m balance 699,739 „ QS , National Savings Bond Fund Account .. •• •• •■ •• 603,830 . q's7n'ftl3 Postmasters : Por advance to Postmasters of stamps, postal notes, British Cash in bank stock of postal notes &c 3, 870, 013 postal orders, Post Office investment certificates, and other documents Bulk stock of stamps held m Head Office .. .. .. .. .. 20,200,841 of value, including stocks held in the General Post Office 6,027, 332 Assets written off Suspense Account •• ■ • • • • • * > Stamps held in Head Office and in transit 25,254,244 Post Office investment under section 100 of the Post and Telegraph Depreciation Reserve (including maintenance and renewals, equalization Act, 1928 .. .. .. .. .. .. •- reserve, telegraph, toll, and telephone systems) 5,396,077 Interest accrued on investments 2b,^10 Eire Insurance Reserve 170,000 Loan Conversion Expense Account 1,390 War Damage Insurance Reserve .. .. . • •• •• •• Profit and Loss Appropriation Account .. .. •• 524,428 £42,578,510 £42,578,510 Notes— (a) Interest on so much of capital as is equal in amount to Depreciation Reserve investments is at the average earning-rate on such investments; interest on balance of capital is at £4 ss. per cent. (6) Depreciation has heen allowed £or on balance of assets as at Ist April, 1940, the total charge being carried to Depreciation Reserve. P. Cuteorth, 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.

B.—l [PT. IV], SOP. TO 1941.

As at 1st April, 1 Amount debited j As at Slst March, |i c , I Capital as at 1st | Amount received j Capital as at 31st Dr. | 1940- during Year. j 1941. j 0r ~ j April, 1940. j during Year. | March, 1941. £ £ £ Receipts — £ £ £ Telegraph and toll systems, including 3,000,686 32,750 3,033,436 Public Works Fund 15 > 9^' "'lia'iia works in progress Aeradio Adjustment Account (Consoli- 68,094 4o,319 lld,41d Telephone-exchange systems, including 9,678,891 267,722 9,946,613 dated Fund contribution to aeradio works in progress . ,, assets) Wireless systems .. •• •• 47,262 1,050 48,312 Buildings and sites •• 3,985,679 347,262 4,332,941 Tools and plant .. .. •• 61,228 | f'ffi Motor assets .. 334,476 Or. 4,212 330,264 Furniture and fittings .. •• 204,982 8,637 213,619 A GommvScatio7eQuipment .. 66,258 10,044 76,302 16,036,391 648,209 16,684,600 •• 1 830 35,275 37,111 Balance carried to General Balance-sheet 1,344,907 55,740 1,400,647 17,381,298 703,949 18,085,247 17,381,298 703,949 18,085,247

B.—l [PT. IV], SUP. TO 1941

SMALL FARMS SCHEME. Revenue Account for the Yeab, ended 31st March, 1941. Dr. Or. £ Interest on capital — £ £ Rents receivable .. .. .. .. .. 4,669 Public Works Fund .. .. .. 71,395 Interest receivable on— £ Consolidated Fund .. .. .. 1,560 Current Account mortgage .. .. 6,946 72,955 Instalment mortgage .. .. .. 12,781 Rent payable .. .. .. .. .. 716 Share-milkers' loans .. . . .. 902 Remissions under Mortgagors and Lessees Miscellaneous advances .. .. .. 2 Rehabilitation Act, 1936 —■ 20,631 Principal .. .. .. .. 1,719 Interest accrued on loan to Napier Harbour Board .. 1,194 Interest .. .. .. .. 3 Interest on development expenditure recouped .. 9,336 1,722 Rebates on superphosphate.. .. .. .. 321 Rebates .. .. .. .. .. 226 Surplus on disposal of properties .. .. .. 832 Travelling-expenses .. .. .. .. 13 Profit on disposal of developed blocks .. .. 11 Accident compensation .. .. .. .. 1,144 Balance: Loss for year carried down ... .. 48,137 Miscellaneous expenses .. .. .. .. 18 Deficit on disposal of properties .. .. .. 205 Losses on realization of advances to small-farm ocoupiers 6,463 Losses on disposal of developed blocks .. ~ 1,669 £85,131 £85,1.31 =*= : £ Balance — £ Interest on development expenditure recouped in respect Loss brought forward from 31st March, 1940 .. 108,730 of previous years .. .. .. .. 16,688 Loss brought down .. .. .. .. 48,137 Balance : Loss to 31st March, 1941 .. .. .. 140,179 £156,867 £156,8C7 Balance-sheet as at 31st March, 1941. Liabilities. I Land — Assets. £ £ Capital— £ £ Leased .. .. .. .. 79,797 Public Works Fund .. .. 2,017,615 Unleased .. .. .. .. 358,034 Consolidated Fund .. .. .. 39,000 Blocks under development — 437,831 Land donated .. .. .. 1,115 Gross capital expenditure on develop2,057,730 ment .. .. .. .. 1,861,827 Subsidies — Expenditure on live-stock, chattels, and Employment Promotion Fund .. 469,260 farm working .. .. .. 245,836 Consolidated Fund .. .. .. 397,076 2,107,663 866,336 Loan to Napier Harbour Board (Ahuriri Loan from Social Security Fund .. .. 3,161 Lagoon) .. .. . ; 29,821 Land set aside for small farms — Add accrued interest .. .. 1,454 Crown Lands Account .. .. 58,259 Advances to small-farm occupiers— 31,275 Education Endowment Account .. 2,547 Current Account £ 60,806 Improvements .. .. 66,898 Rent accrued: Crown Lands Account .. .. 361 Stock and chattels .. 60,194 Creditors — .127,092 Rent .. .. .. .. 565 Instalment mortgages .. .: 277,810 Departmental .. .. .. 1,271 Miscellaneous .. .. .. 2 Miscellaneous .. .. .. 12,408 404,904 14,244 Advances under share-milking agreements .. .. 14,970 Water Supply Account: Maintenance .. .. 838 Realization Account: Properties in courso of realization 6,725 Payments in advance— Debtors— £ Rent .. .. .. .. 144 Rent owing by small-farm-occupiers .. 4,539 Principal— £ Principal—■ £ Instalment mortgages .. 155 Instalment mortgages .. 1,865 Share-milkers'loans .. 123 Share-milkers'loans .. 1,193 278 3,058 Interest — Interest — Instalment mortgages .. 490 Instalment mortgages .. 4,310 Share-milkers' loans .. 24 Share-milkers' loans ~ 163 Current accounts .. 28 Current accounts .. 5,483 542 — 9,956 964 Departmental .. .. .. 4,861 Accrued interest on capital on blocks being developed 128,061 Miscellaneous .. .. ~ 188 Rent Adjustment Account .. .. .. 295 22,602 Writings-off in Suspense .. .. .. .. 6,807 Deposits held by dairy companies .. 776 Capital Reserve: Special assets taken over at book Less Rcservo .. .. .. 194 value .. .. .. .. .. 39,453 582 Treasury Adjustment Account .. .. .. 171,321. Interest Adjustment Account .. .. .. 4,097 Interest unrecouped on development expenditure .. 128,061 Rents unrecouped on leasehold interests on blocks since acquired .. . . .. .. .. 586 Losses in Suspense Account .. .. . 6,807 Subsidies in respect of blocks disposed of— £ Consolidated Fund .. .. .. 14,001 Employment Promotion Fund .. 30,094 44,095 Revenue Account: Balance carried forward .. 140,179 £3,350,377 £3,350,377

Notes. —(a) Profits or losses from farming operations on blocks under development are included in the Revenue Account only when the final position is ascertained on realization of the blocks, (ft) Interest on expenditure on blocks under development has been credited to Revenue Account only to the extent that trading results have enabled it to be met. The balance has been erodited to the Balancesheet item " Accrued interest on capital on blocks being developed, £128,061." R. G. Macmorkon, Under-Secretary for Lands. G. I. Beeson, Chief Accountant. I hereby certify that the Income and Expenditure Account and Balancc-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 13. 1 [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 milkingsheds ; (2) it is unlikely that the realizable value of certain properties is equal to the development expenditure thereon. —Cyril G, Collins, Controller and Auditor-General,

B.—l [PT. IV], SUP. to 1941.

STATE FOREST SERVICE. Summary of Plantation Operations to 31st March, 1941.

! i 1 ! i _j i I I I I I I | | * Portion of Blue Mountains area transferred to Tapanui. Note. £ Main Balance-sheet: Plantations .. .. .. .. .. 5,958, 651 £ Value of buildings, &c., above .. .. .. .. .. 496,422 Debt on planted area .. .. .. .. .. .. 5,462, 229 — 5,958,651

Compound Expenditure Compound Land | j Compound Value of T) P ht nn i n ft Pinntatinri 1 Expenditure Interest from Cost of Interest on Rental Total i Revenue ! Intere st Buildings and T . , Areas i l r t :° Age of Plantation. to Date. on Actual Unemployment! Trees. Cost of com- ±otaI * | nevenue. j on Departmental planted. I Plantation. Expenditure. Fund. j Trees. pounded. j Revenue. Property. -area. per Acre. j ! £ £ ££££££££ £ £ Acres. £ s. <3. Years. Nokth Island. Maramarua .. 81,693 32,002 9,405 4,173 2,121 2,839 132,233 447 100 8,917 122,769 132,233 12,311 9 19 5 13 Riverhead .. 79,907 31,453 11,365 8,206 4,177 1,827 136,935 1,466 343 8,168 126,958 136,935 11,077 11 9 3 15 Tairua .. .. 94,976 28,209 16,723 18,870 5,278 2,197 166,253 919 153 16,589 148,592 166,253 13,143 11 6 1 12 Puhipuhi .. 17,615 11,459 2,521 741 833 485 33,654 1,229 280 1,031 31.114 33,654 1,209 25 14 8 23 Kaingaroa .. 760,447 303,776 144,512 161,665 114,131 75.437 1,559,968 6,971 2,360 91,597 1,459,040 1,559.968 259,183 5 12 7 30 Rotoehu .. .. 69,882 1,195 5,878 5,598 39 700 83,292 1,587 41 42,246 39,418 83,292 4,031 9 15 7 4 Waiotapu .. 161,788 187, 38S 7,279 25,906 66,851 7,077 456,289 12,822 2,007 16,036 425,424 456,289 7,051 60 6 8 43 Whakarewarewa .. 208,793 230,141 8,271 23,436 57,611 9,655 537,907 24,366 7,204 20,015 486,322 537,907 8,033 60 10 10 42 Karioi .. .. 105,228 34,413 25,737 21,996 7,540 6,422 201,336 1,594 487 18,429 180,826 201,336 17,334 10 8 8 15 Kauaeranga .. 1,651 .. 638 285 .. .. 2,574 .. .. 560 2,014 2,574 277 7 5 5 1 South Island. Golden Downs .. 199.210 43,232 42,291 48,488 14.734 12,568 360,523 2,181 386 30,130 327,826 360,523 20,221 16 4 3 14 Westland .. 34,882 12,072 2,031 10,314 3,682 345 63,326 346 27 3,065 59,888 63,326 3,090 19 7 7 18 Balmoral .. 168,749 88,089 23,168 38,421 31,051 15,089 364,567 9,403 2.423 15,298 337,443 364,567 21,304 15 16 9 24 Evrewell .. .. 136,022 42.908 21,476 18,177 9,265 17,132 244,980 956 155 15,574 228,295 244,980 18,343 12 8 11 13 Hanmer Springs .. 163,126 126,850 15,914 23,378 34,126 17,915 381,309 11,460 4,176 13,194 352,479 381,309 7,803 45 3 5 39 Blue Mountains .. 46,744 29,630 9,421 12,860 11,576 1,542 111,773 1,578 412 12,750 97,033 111,773 6,723* 14 8 8 16 Conical Hill .. 140,858 125,319 24,808 23,101 51,394 15,821 381,301 6,807 6,582 66,713 301,199 381,301 4.151 72 11 2 38 Greenvale-Dusky .. 134,371 104,975 23.237 29,186 49,606 10,426 351,801 11,237 2,275 52.266 286,023 351,801 4,372 65 8 5 43 JSaseby .. .. 54,280 50,194 7,112 27,469 47,040 -5,368 191,463 2,300 978 9,109 179,076 191,463 3,356 53 7 2 42 Pebbly Hills .. 40,832 7.435 9,401 12,128 5,039 2,217 77,052 514 95 11,304 65,139 77,052 4,340 15 0 2 11 Ashley .. .. 19,728 91 1,213 955 .. 282 22,269 272 3 7,481 14,513 22,269 901 16 2 2 2 Experimental Stations. Waipoua .. .. 29,966 1,297 7,880 1,295 151 70 40,659 308 .. 15,159 25.192 40,659 2,778 9 1 J- 7 Dumgree .. 16,827 28,357 321 4,008 11,723 12,172 73,408 5,003 5,487 317 73,408 342 183 0 10 38 Erua. .. .. 20,981 2,789 9,470 5,945 917 .. 40,102 474 16 5,947 33,665 40,102 4,305 7 16 5 13 Galloway .. 69 123 ... 16 28 1 237 .. .. 4 233 237 2 116 10 0 25 Gimmerburn .. 3,621 9,578 .. 3,288 9,932 1,077 27,496 3,270 3,588 33 20,605 27,496 88 234 3 0 40 Raincliff .. .. 2,483 2,257 .. 15 8 2,906 7,669 12 40 140 7,477 7,669 206 36 5 11 39 Waitahuna Longwood .. 33 .. .. .. .. .. 33 .. 33 .. 33 Oraarama .. 70 .. .. .. .. .. 70 .. 70 .. 70 Tapanui .. .. 50,135 1,550 554 4,292 .. 183 56,714 1,381 164 54,247 40,922 56,714 2,304* 17 15 3 8 Mangonui .. 143 .. .. .. .. .. 143 .. .. .. 143 143 2,845,110 1,536,782 430,626 534,212 538,853 221,753 6,107,336 108,903 39,782 496,422 5,462,229 6,107,336

B.—l [PT. IV], SUP. to 1941.

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1941. General Revenue Account. Expenditure. £ Income. Salaries and contributions to Public Service Super- Timber— £ £ annuation Fund .. .. .. .. 11,332 Royalties .. .. .. .. 8,760 General management of indigenous forests— £ Sales .. .. .. .. .. 130,963 Postages, cables, stationery, &c. .. .. 1,466 Trespass .. .. .. .. 201 Payments to other Departments for services 139,924 rendered .. .. .. .. 112 Leases— Forest reconnaissance, timber cruising, &c. .. 12,177 Grazing .. .. .. .. 1,462 Legal expenses, &c. .. .. .. 47 Sawmilling sites .. .. .. 213 Office rent, heating, lighting, and cleaning .. 1,275 Industrial .. .. .. .. 113 Transportation expenses and upkeep of motor- Miscellaneous .. .. .. .. 51 vehicles .. .. .. .. 1,886 — 1,839 Travelling and transfer and removal expenses 4,331 Permits, miscellaneous .. .. .. .. 632 Maintenance of buildings and departmental License and transfer fees .. .. .. .. 283 property .. .. .. .. 495 Fees for inspections .. .. .. .. 2,325 21,789 Rents of departmental houses .. .. .. 216 Forest-fire prevention : Fire-fighting wages, &c. .. 1,380 Administration expenses (Forests Amendment Act, 1926) 1,329 Educational— Miscellaneous revenue .. .. .. .. 2,824 Photographic records and materials .. 19 Profit on Whirinaki Forest .. .. .. .. 9,726 Preparation of service bulletins, &e. ' .. 23 — 42 Forest research: Silvicultural management studies and timber-products testing .. .. 744 Miscellaneous— Annual rent, Otanewainuku .. .. 74 Payment of special rates .. .. .. 43 Participation in Centennial Exhibition .. 37 Loss on— Omahuta Forest .. .. .. 781 Puketi Forest .. .. .. 826 1,761 Depreciation .. .. .. .. .. 2,516 Timber-control expenses .. .. .. .. 1,831 Balance carried forward .. .. .. .. 117,703 £159,098 £159,098 Allocation of Revenue Account. Dr. Cr. £ Consolidated Fund— £ £ Balance from General Revenue Account .. .. 117,703 National Endowment Account revenue (Forests Act, section 39 (2)) .. .. 20,443 Local bodies : Fifths of revenue (Finance Act, 1924, section 17) .. .. .. 19,799 Working Railways Account (Finance Act, 1936, section 24 (1) and (2)) .. .. 1,151 General Reserve Account : Indigenous forests 76,310 — 117,703 £117,703 £117,703 Nurseries and Plantations. Dr. £ Cr. £ £ Interest on loans .. .. .. .. .. 101,613 Interest on commercial projects .. .. 10,554 Loss on Westland Nursery .. .. .. .. 263 Net interest payable, capitalized as from Ist April, 1940 .. .. .. .. 91,296 Profit on Golden Downs Nursery .. .. 26 101,876 £101,876 £101,876

4—B. 1. [FT, IV], SUP. to 1941.

B.—l [PT. IV], SUP. TO 1941.

STATE FORESTS ACCOUNT. Balance-sheet as at 31st March, 1941. Liabilities. £ £ I Assets. £ Capital Account .. .. .. .. 36,311,035 Land .. .. .. .. .. 1,516,080 Loans— Standing forests .. .. .. .. 34,028,190 Debentures and stock issued— Amount of Forest improvements, roads, tracks, protection Bate of Loan. improvements, &c. .. .. .. .. 7,323 Percent £ Departmental property —Indigenous forests : Buildli .. .. .. 300,000 ings, equipment, motor-vehicles, reference library, ]i .. 145,000 stores, &c. .. .. .. .. .. 13,422 3 .. .. .. 992,852 Sundry debtors— £ 3i _ _ . _ 638,795 Departmental debtors .. .. 1,239 •ja 116'100 Sundry debtors .. .. .. 116,157 4 991,211 ' 117,396 3,183,958 Plantations .. .. .. .. .. 5,958,651 Advance from Consolidated Fund at Stocks of tree-seeds .. .. .. .. 2,351 4 per cent. .. .. -. 87,405 Regeneration areas .. .. .. .. 45,402 — 3,271,363 Managed forests .. .. .. .. 63,704 Sundry creditors Utilization, sawmilling, and creosoting plant .. 332,474 Consolidated Fund for— Amounts held on deposit .. .. .. 3,669 Loans redeemed on conversion .. 145,034 Assets in Suspense .. .. .. .. 1,416 Interest paid .. .. •• 654,914 Administration expenses unallocated .. .. 17,002 Interest accrued !! .! . . 24,584 Charcoal Account .. .. .. .. 5,604 National Endowment Revenue .. 24,443 Net interest payable, capitalized as from Ist April, 1940 91,296 Working Railways Account .. 1,151 Cash in Public Account .. .. .. .. 40,012 On open accountsDepartmental creditors .. .. 3,680 Sundry creditors .. .. .. 24, 833 878,639 Reserves, general .. .. •• •• 1,777,970 Liability for amounts held on deposit .. .. 3,669 Reserve for assets written off .. • ■ 1,416 £42,244,592 £42,244,592

Note.—(l) Lands and standing forests other than areas purchased have been valued as follows: Prairie value, ss. per acre; protection', £1 per acre ; merchantable forests, £10 per acre ; accretions during the year have been brought into the accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest to 31st March, 1940, less returns compounded to 31st March, 1940. (3) The liability for advances from the Consolidated Fund is fixed by section 21 of the Finance Act, 1926, and section 3of 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 16a. Bd. representing the expenditure on sand-dune reclamation, having been transferred without statutory authority to the Crown I.ands Account. Alex. R. Entetcan, Director of Forestry. W. J. C. Kinloch, A.R.A.N.Z., Accountant.

I hereby certify that the Working Accounts, Profit and Loss Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the 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.

B.—l [PT. IV], Sup. TO 1941.

TARANAKI MAORI TRUST BOARD. Statement of Receipts and Payments for the Year ended 31st March, 1941. Receipts. I Payments. Balances as at Ist April, 1940— £ s. d. £ s. d. I Grants— In bank .. .. .. 4,545 6 4 Marae renovations— £ s. d. £ s. d. In hand: Petty cash .. 5 0 2 Puniho Pa .. .. 20 0 0 4,550 6 6 Waipapa Pa .. .. 101 10 6 Compensation grant .. .. .. .. 5,000 0 0 lakere Pa .. .. 538 11 2 Waipapa Pa-Marae renovation grant .. .. 2 0 0 Ketetahi Pa .. .. 17 13 Rent: Office premises .. .. .. 1 7 .6 Ketemarae Pa .. .. 152 13 11 Sale: Souvenir booklet .. .. .. 018 6 Kairau Pa .. .. 282 8 3 Refunds— Carved meeting-house .. 65 8 0 Social security tax .. .. 29 16 10 1,177 13 1 Office sundry .. .. 10 0 Marae, miscellaneous— 30 10 10 Waipapa Pa .. .. 49 16 0 Ketetahi Pa .. .. 50 0 0 Puniho Pa .. .. 50 0 0 Manukorihi Pa .. 9 16 10 159 12 10 Special—Raumoa Balneavis (deceased) 50 1 3 Wreath: The late M. J. Savage .. .. 3 0 0 53 1 3 Health: District nurses .. .. .. 375 0 0 Education— Rima Wakarua Memorial Fund .. .. .. 174 0 0 Maori Girls' Cottage : Pungarehu .. .. .. 150 0 0 324 0 0 District— Ngarauru .. .. 198 3 3 Ngatiruanui .. .. 161 4 2 N'garuahine .. .. 100 2 6 Taranaki .. .. 65 13 0 Te Atiawa .. .. 137 9 7 Ngatimaru .. .. 112 12 4 General Account .. .. 67 II 3 842 16 1 2,932 3 3 Purchase: Office promises (land and building) .. 1,500 0 0 West Coast Reserves Beneficiaries' Association .. 1 17 9 Administration of the Board— Members' allowance and ex- £ s. d. penses .. .. .. 74 6 8 Secretary's salary .. .. 288 12 10 Countersigning officer : Honorararium .. . . .. 10 0 0 Wages: Assistant .. .. 15 0 0 Office — £ b. d. Travelling-expenses 19 7 4 Audit .. .. 9 18 0 Phone box : Toll .. 49 16 8 Rent and rates . . 65 19 0 Stationery . . 16 2 1 Stamps .. . . 3 11 6 Sundry .. 34 8 11 Telegrams . . 0 7 5 Insurance .. 3 3 1 Power .. .. 218 5 Bank charge .. 0 10 0 206 2 5 594 1 11 5,028 2 11 Balance— In bank on current account .. 2,952 6 3 In bank on fixed deposit .. 600 0 0 In hand : Petty cash .. 5 0 2 3,557 6 5 War loan (duration and six months —interest free) .. 1,000 0 0 4,557 6 5 £9,585 9 4 £9,585 9 4

B.—l [PT. IV], SUP. TO 1941.

s TARANAKI MAORI TRUST BOARD—continued. Income and Expenditure Account for the Year ended 31st March, 1941. Expenditure. Income. £ s. d. Grants — Compensation grant .. .. .. 5,000 0 0 Marae renovation— £ s. d. £ s. d. Interest accrued .. .. .. 13 10 0 Kairau Pa .. .. .. 560 0 0 Rent: Office premises .. .. .. 17 6 Puniho Pa .. .. 20 0 0 Sale: Souvenir booklet .. .. .. 0 18 6 Waipapa Pa .. .. .. 28 0 0 Takere Pa .. .. 25 0 0 Kotahimarae Pa .. .. 25 0 0 Ketemarae Pa .. .. . . 25 0 0 Wharepuni Pa .. .. .. 9 0 0 692 0 0 Marae miscellaneous— Takere Pa .. .. .. 50 0 0 Kotahimarae Pa .. 50 0 0 Kairau Pa .. .. .. 50 0 0 150 0 0 Special— Raumoa Balneavis (deceased) .. 50 1 3 Wreath—The late M. J. Savage .. 3 0 0 53 1 3 Education— Rima Wakarua Memorial Fund . . 100 0 0 Maori Girls' Cottage, Pungarehu .. 150 0 0 250 0 0 District — Ngarauru .. .. .. 59 9 9 Ngatiruanui .. .. .. 59 9 9 Ngaruahine .. .. ~ 59 9 10 Te Atiawa .. .. .. 59 9 10 Ngatimaru .. .. .. 59 9 10 General account .. .. 21 11 0 319 0 0 1,464 1 3 Administration of the Board— £ s. d. Members' allowance .. 47 10 0 Members' travelling-expenses 28 4 8 75 14 8 Secretary's salary .. .. .. 278 0 0 Countersigning officer : Honorarium.. 10 0 0 Travelling-expenses .. .. 14 18 10 Office — £ s. d. Audit .. .. 9 18 0 Bank charge .. .. 0 10 0 Depreciation .. .. 5 5 5 Insurance .. .. 2 118 Phone-box: Toll .. 44 8 4 Power .. .. 2 18 5 Rent and rates .. 65 19 0 Stamps . .. .. 3 116 Stationery .. 16 2 1 Sundry .. .. 33 6 5 Telegrams .. .. 0 7 5 Travelling-expenses .. 4 8 6 Wages: Assistant .. 14 0 0 203 6 9 582 0 3 2,046 1 6 Excess of income over expenditure .. .. 2,969 14 6 £5,015 16 0 £5,015 16 >

B. —1 [PT. IV], SUP. TO 1941.

TARANAKI MAORI TRUST BOARD—continued. Balance-sheet as ax 31st March, 194-1. Liabilities. Assets. 1. Grants— 1. Compensation Grant outstanding— £ s. d. £ s. d. (a) Marae renovation — £ s. d. £ s. d. Balance as at 31st March, Kotahimarae Pa .. 585 0 0 1940 .. .. 3,000 0 0 Ketemarae Pa .. 432 6 1 Grant due 1940-41 .. 5! 000 0 0 Kairau Pa .. 277 11 9 Wharepuni Pa 9 0 0 8,000 0 0 Puniho Pa .. 2 9 I Less payment during the Taikatu Pa .. 10 0 year .. .. 5,000 0 0 Te Takere Pa .. 26 810 3,000 0 0 Whenuakura Pa .. 39 0 0 2. Furniture and fittings— 1,372 15 9 Balance as at 31st March, (b) Marae, miscellaneous— 1940 105 810 Waipapa Pa .. 0 4 0 Less depreciation .. 5 5 5 Pariroa Pa .. 10 0 0 JOO 3 5 Te Takere Pa .. 50 0 0 .3. Land and buildings: Purchase-price .. 1,500 0 0 Ketetahi Pa .. 11 0 0 4. Sundry debtors— Aotearoa Pa .. 17 7 2 Bills receivable .. .. 88 8 6 Kotahimarae Pa .. 50 0 0 West Coast Reserves BeneManukorihi Pa 38 2 3 ficiaries' Association .. 168 11 4 Kairau Pa .. 50 0 0 Sundry .. .. 16 14 10 — 226 13 5 ' 273 14 8 (c) District— 5. Office : Payments in advance— Ngarauru .. 116 9 Phone rental .. .. 5 8 4 Ngatiruanui .. 38 15 10 Insurance .. .. 0 13 11 Ngaruahine .. 99 17 6 6 2 3 Taranaki .. 34 7 0 6. Cash balances— Te Atiawa .. 62 10 5 In bank on current account 2,952 6 3 Ngatimaru .. 87 7 8 In bank on fixed £ s. d. — 324 15 2 deposit .. 600 0 0 (d) Health : Pa sanitation fund .. . . 200 0 0 Interest accrued 13 10 0 (e) Education: Rima Wakarua Memorial 613 io q Fund .. .. .. .. 47 0 0 In hand: Petty cash .. 5 0 2 2,171 4 4 3,570 16 5 2. Reserves— £ s. d. War Loan (duration and six Reserves for depreciation.. 19 8 7 months—interest free) .. 1,000 0 0 General reserve .. .. 600 0 0 4 570 ig g t 619 8 7 3. Sundry creditors — Board member : Allowance and expenses .. 18 0 Social security tax .. 4 12 6 6 0 6 2,796 13 K 4. Appropriation Account— Balance as at 31st March, 1940 3,654 12 0 Add refund re Social- £ s. d. security tax .. 29 16 10 Excess of income over expenditure 2,969 14 6 2,999 11 4 6,654 3 4 £9,450 16 9 £9,450 16 9 W. Wakarua, Secretary.

The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, nei'eby 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 Auditor-General.

B.—l [PT. IV], Sup. to 1941.

TUWHARETOA TRUST BOARD. Receipts and Payments Account for the Year ended 31st March, 1941. Receipts. £ Payments. £ Grant from New Zealand Government .. .. .. 3,000 Bank overdraft, 31st March, 1940 .. .. 370 Refunds from Native Trustee .. •• •• 2,200 Less £ £ Post Office Savings-bank .. .. 7 Excess license fees .. .. • • • • 64 Petty cash .. .. .. .. 3 Repayments against advances .... 71 - 10 Rent of office ........ 5 — 140 GrantsBank credit, 31st March, 1941 .. •. 202 Indigent Natives .. .. .. .. 18 Outstanding cheques .. • • • • 398 Medical .. .. .. •. •. 300 B — Maraes .. .. .. ■ • ■ • 310 197 Educational .. .. •. .. 480 L ess £ Dental schools .. .. .. .. 187 Post Office Savings-bank credit .. ..7 ''Miscellaneous .. .. .. 415 Petty cash on hand .. .. ..5 1,710 _ 12 Members— — 185 Allowance .. .. .. . - 58 Travelling-expenses .. .. .. 43 — 101 Office expenses— Printing expenses, &c. .. .. . • 15 Secretary's salary .. .. .. .. 113 128 Petty cash expended .. .. .. .. 8 Sundry unclassified expenses .. .. .. .. 48 Debenture interest .. .. . . •. .. 150 Bonds Account .. .. .. .. .. 500 Deposit, Native Trustee .. .. .. .. 2,000 Loan to New Zealand Government free of interest .. 500 Advances .. .. .. .. • • •. 20 £5,525 £5,525 Income and Expenditure Account for the Year ended 31st March, 1941. Expenditure. Income. £ Grants £ £ Grant from New Zealand Government .. .. .. 3,000 ' Tuwharetoa Timber Co. .. .. .. 568 Interest from Native Trustees .. .. .. 110 Hoani te Heuheu, re Robertson Estate .. 500 Excess license fees .. .. .. .. .. 64 Indigent Natives .. .. .. •• 18 Balance carried down .. .. .. .. 77 Medical .. .. .. •• ■■ 300 Maraes .. .. ■■ •• •• 310 Educational .. .. - • • • 480 Dental schools .. .. . • • • 187 Miscellaneous .. .. •. • • 415 2,780 Members — Allowances .. .. • • • • 58 Travelling-expenses .. .. ■ • 43 Office expenses— Rent . . ■. • • • • • ■ 11 Secretary's salary .. .. .. .. 113 Printing, &c. .. .. . • • • 15 139 Petty cash expended .. .. •. • • 8 Sundry unclassified expenditure .. .. •. 48 Depreciation Assets Reserve .. .. • ■ • • 4 Debenture interest f . .. .. ■ • • • 150 Weaver, D. : Written off ■. • • 15 Taite te Tomo : Written off .. .. . • 8 — 23 £3,251 £3,251 £ £ Balance brought down .. ■■ •• •• 77 Balance brought forward .. .. .. ..15,365 Balance carried forward .. .. ■■ •• 15,288 £15,365 £15,365 Balance-sheet as at 31st March, 1941. Liabilities. £ Assets. £ Reserve for depreciation .. .. .. • ■ 55 Taupo property .. .. .. .. .. 400 Tongariro timber-owners' claims, &c. .. .. •• 2,000 Office furniture .. .. .. .. .. 42 Sundry creditors- £ Office appUMM** • • • • l l Natives'accounts .. .. H Post Office Savings-bank Account .. .. .. 7 Maori Council Account .. .. .. 18 Native Trustee: Deposit .. .. .. .. 3,286 — 29 Petty cash in hand .. . . .. .. 5 Bank of New Zealand 197 Tongariro timber-owners'claims .. . .. 2,000 Excess of income over expenditure .. .. .. 15,288 Ngati Tuwharetoa compensation claim (principal) .. 1,074 Sundry debtor : Barclay, G. .. .. .. 4 Sundry debtors for advances .. .. .. 4,396 Jones Estate : Native debtors'accounts taken over .. 5,838 Loan to New Zealand Government free of interest .. 500 £17,569 £17,569

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 1941.

NEW ZEALAND REPARATION ESTATES. Trading Account for the Year ended 31st March, 1941.

Profit and Loss Account for the Year ended 31st March, 1941. Salaries 9 87S no" £ d ' P^ fitS from tradinfr ~ £ s. d. £ B . d- ! .. .. 2,873 6 3 Cocoa .. .. .. .2 970 18 1 Less amount recovered from banana Rubber 4 332 « scheme 600 0 0 Hides.. " " " 234 1 i 2.273 6 3 Residential and Head Office buildings— 7 >517 14 10 Maintenance 821 11 3 Less loss on copra .. .. 13 1 Yard-maintenance .... 547 13 1 _____ fl arc 1 0 Rates, taxes, and insurance .. 588 15 10 General income— P , 1,958 0 2 Rents .. .. .. .. 2,945 8 6 General expenses- lnterest 293 7 8 Audit fees ...... 161 0 2 o Beetle-inspection .. .. 615 4 Head Office sundry earnings- ~ 3.238 16 2 Eurnitare-mamtenance .. .. 102 18 10 Commission .. 535 s s General expenses . . .. 385 8 2 Plantation stores ..' " 1 038 5 8 Indenture Niue labour . . .. 223 10 3 Slipway earnings ' , n , , Leaupum water-supply: Mainten- Vaivase water-supply .. " 56 0 T an f e ; 5 3 5 Weighbridge . .. " 010 6 London general expenses .. 101 8 3 Sundries .. 10 6 9 Motor-car hires .. . . 7 10 4 i ra r General Manager s car .. .. 240 1 1 Profits on realization of sundry assets . 14 14 10 Plantation leased expenses .. 2 11 0 Bad debts recovered .. 2 6 Q Postages and radios .. .. 196 1 2 Profit on sale of tomato-cases .. " i nt Printing and stationery .. .. 127 16 5 Profit Tapatapao Rest House " 12 9 Survey fees 208 17 6 Motor-boats- " " Travelling allowances and expenses 69 6 5 " Taumafai" .. .. .. 984 2 3 t. . 1,844 8 4 " Tausala" .. .. 102 1 10 1 Depreciation .. .. .. 1 207 6 5 ■. Losses on Working Accounts :- " " Yard labour 167 15 t iacksmith shop .. .. 7 310 Sales of meat and stock increases .. 4,972 3 6 Carpenters shop .. .. 25 1 6 Less loss on yard meat .. .. 4117 1 Engineering shop .... 54 14 6 1 . „ , 1 aint-shop .. .. .. 15 5 Plantation sundry income—■ Mil- t , . 88 5 3 Aleisa .. .. .. .. 88 7 9 Motor-tomes: Losses on working .. .. 133 11 6 Central Group .. .. 389 410 Remission of- Mulifanua .. .. " 41 n 0 ? e . nt •; 30 0 Vaitele .' 58 211 Interest 8« 8 0 Vailele 82 8 3 Reserve for bad and doubtful debts .. .. 85 14 7 Solaua" " " " "e 0 Loss on sale of horses, &c. .. .. .. 11 0 0 Loss on Cassava starch experiment .. .. 54 7 0 2 Sigaele general maintenance . . .. .. 51 3 1 Profit transferred to Profit and Loss Appropriation Account .. .. .. .. .. 9,531 jo n £17,33 ° 1 0 £17,330 1 6

Profit and Loss Appropriation Account for the Year ended 31st March, 1941. Balance 49,641 11 U Balance 40 f U() \ q Profit and Loss Account .. .. .. 9,'531 10 11 £49,641 11 11 £49,641 11 11

Item - ttubber. Copra. Cocoa. Sundries. Total. Debit. Stock at 1st April, 1940 .. 178 6,474 8,740 £ 39 15 401 Production 3;404 13)84g 13 870 ' & 8es lilt 8 - 784 5 - 143 87 i5;ioi 4.333 .. 2,971 234 7,538 Totals •• •• •• 9.003 29,103 30,730 507 09,343 Credit. Proceeds from sales 8,970 14,484 24,114 501 48 069 Refunds of duty ...... 1 I 870 fUQ o'Sa Stock at 31st March, 1941 .. .. 32 5,967 "e 18*681 L0SS 2,073 .. .. Totals 9 .003 29,103 30,730 507 09^343

B.—l [PT. IV], SUP. TO 1941.

/ NEW ZEALAND REPARATION ESTATES —continued. Balance-sheet as at 31st March, 1941. Liabilities. I Assets. £ b. d. | Properties unoccupied— i s. a. i s. a. Sef- - 690,580 0 4 .. . . ;; **>™ « • Blackboys' Repatriation Con- £_s. d. Improvements .. .. 2,292 711 tingency Account .. .. 1,700 1 9 . Plantation renewals .. .. 7,070 5 10 Properties occupied or leased— Niuean labour: Deferred pay .. 192 7 3 Evidential and Head Office- g g Sundry creditors- ' Buildings .. .. 26,380 12 8 Ordinary 1,091 6 9 Plant and machinery— Personal accounts in credit .. 404 111 Saleufi Iceworks .. 547 4 0 1,495 8 8 Furniture ancl office plant .. 47b 5 I Cocoa Consignments Lessees .. .. 77 14 6 44,369 7 6 Deposits Account 17112 6 Plantations leasedBanana Scheme Account ..17,424 8 7 Land 87,949 9 I Less scheme assets .. .. 4,756 16 4 Buildings .. .. 15,235 10 4 -— 12,667 12 3 Improvements .. .. 5,527 9 4 - X 7 . . £s • a 1 983 2 3 » 108,712 8 9 Writings-off m Suspense .. .. i, * * . Paymaster-General's Suspense Account .. 163 13 8 Plantations worked. Profit and Loss Appropriation Account .. 49,641 11 11 Buildings 24 193 411 Other improvements .. 30,731 22 Plant and machinery .. 1,771 13 1 Furniture .. .. 333 2 5 Stores .. .. • • 291 1 2 Live-stock .. .. 23,707 4 9 394,620 14 5 Plant and machinery— Engineers' and carpenters' shop 254 1 I Weighbridge .. . • 41 0 0 Yard plant .. . • 153 10 0 Blacksmith shop .. .. 7 611 455 18 0 Sundry assets — Motor boats and equipment .. 1,042 19 0 Motor lorries and car .. 539 0 6 Leaupuni water-supply .. 147 16 0 F 1,729 15 6 Sundry debtors — Rents, &c 3,611 10 4 Ordinary debtors .. .. 828 7 7 4,439 17 11 Less reserve for bad and doubtful debts .. .. 954 5 6 3,485 12 5 Secured debtors — Land purchases .. .. 1,939 13 2 Mortgages .. .. .. 2,404 7 4 Bill of sale .. . ■ . • 693 5 3 5,037 5 9 Bank of New Zealand Account .. 890 16 10 Paymaster-General's Account .. 81,331 17 6 London Suspense Account .. .. 74 7 3 Payments in advance — Rent, &c 100 1810 Sundries .. .. ■ • 4 8 0 105 6 0 Stores and stocks on hand .. .. 7,954 13 1 Goods in transit .. .. .. 307 2 6 Produce on hand and consignment .. 16, 682 111 Duty Deposit Account .. .. 25 0 0 'Losses on realization.. .. •• 6,778 7 3 Outstanding losses in Suspense .. 1,283 2 3 Exchange Account .. .. •• 3,048 5 1 Exchange Suspense Account .. .. 79 16 3 Cash on hand and at bank .. .. 3,567 1 3 £765,649 10 11 £765,649 10 U

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.

Approximate Cost of Paper.—Preparation, not given ; printing (470 copies), £62 10s.

By Authority: E, V, Paul, Government Printer, Wellington.—l 942.

Price 9d.]

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.), Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

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No known copyright (New Zealand)

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

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Pages 1-20 of 32

Pages 1-20 of 32

Pages 1-20 of 32

Pages 1-20 of 32

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Bibliographic details

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

Using This Item

No known copyright (New Zealand)

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1940-41. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1942 Session I, B-01-part04

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