PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1942-1943 PART II PREPARED BY THE TREASURY DEPARTMENT CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926 ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL

Appendix to the Journals of the House of Representatives, 1943 Session I, B-01-part02

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1943 NE W ZEALAND

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1942-1943 PART II PREPARED BY THE TREASURY DEPARTMENT CERTIFIED TO BY THE CONTROLLER AND AUDITOR-GENERAL UNDER THE PUBLIC REVENUES ACT, 1926 ALSO REPORT OF THE CONTROLLER AND AUDITOR-GENERAL

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CONTENTS

P.4OK AUDITOR-GENERAL'S REPORT .. .. .. .. .. .. ■ • ■ ■ • ■ iii Statement of Irregularities in Connection with Public Moneys and Stokes .. .. .. v Schedule of Imperfect Vouchees .. .. .. .. .. •• •• Vin Statement showing Sums ibbecoverable by the Cbown .. .. .. .. .. xxn STATEMENTS OF REVENUE Obdinaby Revenue Obdinaby Revenue, Intebest on Public "Debt Redemption Fund .. .. .. .. 5 Ordinaby Revenue, Intebest on otheb Public Moneys .. .. .. ■. .. 5 Obdinaby Revenue, Miscellaneous Revenue .. .. .. .. ■ • • 7 RECOVERIES ON ACCOUNT OF EXPENDITURE OF PREVIOUS YEARS Consolidated Fund (Obdinaby Revenue Account) .. .. .. .. .. .. 9 Public Wobks Account .. .. .. .. •. • • • • • • • • 21 Electbio Supply Account .. .. .. .. .. • • • • - - • ■ 22 Land toe Settlements Account .. .. .. .. .. .. .. •. 23 Main Highways Account .. .. .. .. •. • • • • • • • • 28 Social Security Fund .. .. .. .. .. .. .. • • • • 28 State Coal-mines Account .. .. .. .. .. .... .. .. 28 State Forests Account ~ .. .. .. .. • • • • •. ■ • 28 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-l [Pt. I]). DISBURSEMENTS UNDER SPECIAL ACTS Debt Services, Intebest .. .. .. .. .. .. .. • • • • 11 Debt Service, Amortization of Debt— Sinking Fund .. .. .. .. .. .. .. .. .. .. 13 Repayment of the Public Debt Act, 1925 .. .. .. .. .. .. 13 Teansfer to Loans Redemption Account .. .. .. .. .. .. .. 13 Debt Services, Administration and Management .. .. .. .. .. .. 13 Debt Services, Payment on Guabanteed Loans .. .. .. .. 14 Other Seevices .. .. .. .. . • • • • • ■ • • • • • 15 UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. I]). STATEMENT OF BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OF OTHER GOVERNMENTS .. .. .. .. .. .. .. .. .. .. 18 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING .. 18 DEPOSITS ACCOUNT Summary of Deposits Account .. .. .. .. .. .. .. .. 19 Receipts and Disbtjbsements under the Tbustee Act, 1908 .. .. .. .. .. 20 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING .. 22 STATEMENTS OF TRANSACTIONS Land foe Settlements Account .. .. .. .. .. .. .. .. 23 Loans Redemption Account .. .. .. .. .. .. .. . - .. 24 STATEMENT OF SUMS TRANSFERRED UNDER SECTION 5 (1): — National Development Loans Act, 1941 .. .. .. .. .. .. .. 28

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PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH,. 1943

REPORT OF THE CONTROLLER AND AUDITOR-GENERAL

I have the honour to submit my report for the year ended 31st March, 1943, in terms of section 89 of the Public Revenues Act, 1926, which is set out hereunder. Subsections (2) and (3) of this section state the several headings under which the report is required to be presented : — 89. (1) The Treasury shall as soon as practicable after the end of every financial year prepare and send to the Audit Office a statement of the revenue and expenditure of the Public Account during that year. (2) The Controller and Auditor-General shall forthwith examine that statement, and prepare and sign a report showing— {a) The particulars of any discrepancies between such statement and the books of the Treasury : (6) Full particulars of every case in which the provisions of this or any other Act, or the regulations or any forms, have not been carried out or adopted, or have in any manner been varied or departed from : (c) Every case of failure to deliver or send in accounts or to collect or account for any moneys or stores : (at) All sums allowed or disallowed without vouchers or with imperfect vouchers or upon incorrect certificates : (e) Any proceeding that may have been taken by or against any person in pursuance of the provisions of this Act or the regulations : (/) All unsatisfied surcharges which have been made by the Controller and Auditor-General and all surcharges disallowed by the Minister on appeal: (</) In what accounts the Controller and Auditor-General has, with the consent of the Minister, dispensed with a detailed audit: (,h) Such other information as may be prescribed, or as the Controller and Auditor-General thinks desirable. (3) The Controller and Auditor-General shall annex or append to the said report copies of all cases laid by him before the Attorney-General for his opinion, together with a copy of the opinion given in every such case. (4) The Controller and Auditor-General shall lay the said statement, together with his report thereon, before Parliament within fourteen days after the signing of the report if Parliament is then in session, and if not, then within fourteen days after the commencement of the next ensuing session. In reference to subsection (3), no cases were laid before the Attorney-General, and as to subsection (4), the full Statement of the Revenue and Expenditure of the Public Account is contained in two parliamentary papers —namely, 111 [Pt. I], which shows, under main headings, the receipts and payments of the funds and accounts comprised in the Public Account, and also shows details of the expenditure under the annual appropriations, Civil List, and the Unauthorized Expenditure Account; and 8.-l [Pt. ll], which shows certain of the receipts and payments in greater detail than they are shown in 8.-l [Pt. I]. As the latter paper for 1942-43 has already been laid before Parliament, it is necessary for me to present only Part II with this report. The requirements of subsection (2) (a-h) are satisfied as follows : — (a) DISCREPANCIES IN THE STATEMENT OF ACCOUNTS There are no discrepancies between the statement of accounts and the books of the Treasury. (b) CASES IN WHICH THE PROVISIONS OF THE LAW HAVE NOT BEEN CARRIED OUT The Audit Office is required, in the exercise of its duties, to satisfy itself that all financial transactions of the State are supported by proper authority, and that they contravene no provisions of the law. As stated in previous reports, circumstances arise which render it desirable that public moneys should be expended for purposes for which no specific authority exists, and for which the statutory provisions governing " unauthorized expenditure " or " emergency expenditure " are not available, or not available to a sufficient amount, or which render it desirable that legislative restrictions should not apply to the particular transaction.

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Several cases of this nature arose during the year, and the Audit Office, following past practice, agreed to pass the transactions on being informed by the Government that it would introduce at the earliest opportunity validating or amending legislation, or otherwise provide the authority required. In the following cases the necessary legislation was passed daring the financial year covered by this report: — The provisions of section 11 of the Finance Act, 1940, did not provide sufficient authority for the payment of salaries to those members of the War Administration who did not hold any of the Ministerial offices mentioned in Part I of the Third Schedule of the Civil List Act, .1920, and who were not members of the War Cabinet, and the authorizing legislation was enacted in section 17 of the Finance Act (No. 2), 1942. Under the Civil List Act, 1920, members of Parliament were entitled to be paid travelling-expenses in respect only of their journeys to the opening of Parliament and to their homes when the session had ended, and such payments could not lawfully be made after six months from the date when they became payable. In July, 1942, the Prime Minister advised that legislation would be introduced providing that, for the duration of the war and for twelve months thereafter, payments could be made for one journey to and from each separate meeting of Parliament and at any time within six months after the end of the session during which the separate meetings in respect of which the expenses were payable was held. The legislation appears in section 24 of the Finance Act (No. 2), 1942. The following transactions were regularized in the Finance Act (No. 2), 1943 : — (1) Payment of £881,584 18s. 6d. in excess of the limit of £500,000 fixed by section 58 of the Public Revenues Act, 1926. as the limit of general unauthorized. (Section 6.) (2) Concessions by way of relief from payment of rates allowed to ratepayers in the Kaitaia Drainage Area. The position of these ratepayers was the subject of a report to the Government by a Committee. (Section 10.) (3) Grants of £200 sterling each to Messrs. Lowry and Endean, members of the House of Representatives, in respect of expenses incurred during their visit to the United Kingdom as delegates to the Conference of the Empire Parliamentary Association, 1943, such grants being in contravention of the provisions of the Electoral Act, 1927. (Section 12.) (4) Payment of overtime at increased rates to employees of the Government to operate retrospectively from Ist October, 1942, was approved by Cabinet, but in the cases of the Public Service and the Post and Telegraph Department there was no statutory authority enabling the regulations, which authorized the increased rates, to be given retrospective effect. (Section 21.) Legislative or other authority is awaited in. respect of the following transactions : — (1) Allowances of £10 each paid to Senior Inspectors, Education Department, without such allowances first having been included in the estimates and appropriated by Parliament as required by section 29 of the Finance Act, 1926. This matter has been partly adjusted in the estimates of the current year. (2) A subsidy of £416 ss. paid by the Main Highways Board on a payment by Franklin County Council to contractors on account of increased cost of road oil ordered in the course of the execution of road-sealing contracts which were let immediately prior to the outbreak of war. There was no authority to vary the tetms of the contract. My report of last year referred to two cases in which validating legislation had not been provided at the date of the report. This legislation has now been passed as follows :— (1) Finance Act (No. 2), 1942, section 2: Payments out of the Dairy Industry Account of contributions towards capital expenditure incurred by any persons engaged in the dairy industry in effecting any reorganization of the industry to meet wartime requirements. (2) Finance Act (No. 2), 1942, section 19 : Transfer to War Expenses Account of any surplus in any special account established under section 5 of the Marketing Amendment Act, 1939.

IV

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(c) STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES The improvement mentioned in last year's report in regard to defalcations by departmental officers has not been maintained, the number of cases and the amount involved this year being greater than were reported last year. A serious defalcation occurred in the Native Department, where an officer occupying a position of Property Supervisor did not account for certain of the proceeds received by him from sales of live-stock. The thefts had gone undetected for a considerable time, partly through the culprit being in a position to falsify tallies, and the case emphasized the need for periodical independent tallies of stock in respect of each farm. There were also serious irregularities in connection with Army pay in Dunedin, and further reference is made to this matter on page xv of this report. The number of cases in which recipients of pensions, sustenance, age, and other benefits obtained payment in excess of scale rates by failing to disclose material particulars of their circumstances to the Department concerned shows a further reduction when compared with the previous year. The number of cases reported this year is 551, as against 1,330 last year.

V

Nature of Irregularity. involved Action taken, and Besult. Air Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS £ S. d. Theft of allotment cheque .. .. 3 7 5 Police investigations unsuccessful. Theft of allotment cheque .. .. 8 0 0 Police investigations unsuccessful. Theft of allotment cheque .. .. 8 12 6 Police investigations unsuccessful. Theft of allotment cheque .. .. 7 10 0 Police investigations unsuccessful. Theft of allotment cheque .. . . 7 16 6 Police investigations not yet complete. Allowances obtained by fraud . . .. 24 19 6 Action taken by police not yet complete. Army Department IRREGULARITY BY DEPARTMENTAL OFFICER Misappropriation of publio moneys .. .. j 31 8 6 Offender convicted and sentenced to four months' i imprisonment with hard labour. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of ammunition .. .. 1 2 10 0 Restitution made. Theft of stores .. .. .. .. Not stated Police investigations unsuccessful. Theft of stores .. .. .. ... I Not stated Offender convicted and sentenced to three months' imprisonment. Theft of stores .. .. * .. .. I 43 0 0 Three offenders; one sentenced to three months' imprisonment, one to two months, and the other to one month. Stores recovered. Loss of public moneys .. .. • • 10 5 2 Offender tried by field general court-martial and sentenced to 120 days' detention for forging authority to obtain soldier's pay involved. Theft of cash .. .. .. .. 42 6 2 Investigated by Court of Inquiry without success. Theft of stores .. .. .. .. Not stated Police investigations not yet complete. Theft of stores .. . .. .. J Not stated Offender fined £5 and discharged. Stores recovered. Theft of cash .. .. .. .. j 25 0 (> Offender ordered to make restitution, and directed to come up for sentence if called upon within three years. Theft of stores .. .. .. .. I Not stated Police investigations unsuccessful. Theft of stores .. .. .. .. Not stated Offender fined £2. Failure to account for public moneys .. I 10 0 Investigations not yet complete. Theft of allotment cheques .. .. J 12 19 0 Police investigations unsuccessful. Theft of allotment cheques .. .. 3 3 0 Police investigations unsuccessful. Theft of allotment cheques .. " \ 7 14 0 } Prisoner discharged and ordered to make restitution. Theft of allotment cheques .. .. 3 3 0 Police investigations unsuccessful. Theft of stores .. .. .. .. 92 3 7 Seven offenders ; one was convicted and sentenced to twenty-eight days' imprisonment, two were convicted and sentenced to fourteen days' imprisonment each, two were fined £5 each, and in two cases the charges were dismissed. Fraudulent withdrawal of soldier's pay .. 21 10 10 Proceedings by Court of Inquiry unsuccessful. Theft of stores .. .. .. .. 33 19 8 Police investigations not yet complete. Thefts of arms and ammunition—thirteen Not stated Each loss was investigated by the police without instances success. Fraudulent withdrawal of soldier's pay .. 19 9 9 Proceedings by Court of Inquiry unsuccessful. Theft of stores .. .. .. .. Not stated Police investigations not yet complete. Fraudulent cashing of allotment warrants . . 26 17 0 Offender sentenced to six months' imprisonment. Misappropriation of public moneys .. .. 87 12 1 Offender tried by field general court-martial and sentenced to six months' imprisonment. Public moneys obtained by fraud .. .. 557 0 0 Ten offenders sentenced to varying terms of reformative detention or imprisonment. Health Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Postal warrant cashed by unauthorized person 1 10 0 Police investigations unsuccessful. Postal warrant cashed by unauthorized person 0 7 6; Police investigations unsuccessful. Industries and Commerce, Tourist and Publicity Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of cash .. .. .. .. j 0861 Police investigations unsuccessful. Theft of games tickets .. .. .. i 5 1 6 | Police investigations unsuccessful.

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STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES—continued

VI

Nature of Irregularity. iuTOlved. Action taken ' and lles,ut - Justice Department IRREGULARITY BY DEPARTMENTAL OFFICER £ s. d. Misappropriation of public moneys .. .. ) 2 16 0 | Offender convicted and discharged. Mental Hospitals Department IRREGULARITY BY DEPARTMENTAL OFFICER Misappropriation of public moneys .. .. J 82 5 4 ] Offender sentenced to two years probation, and restitution ordered. Navy Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of public moneys .. .. ..I 11 0 8 I Polioe investigations unsuccessful. Theft of cash .. .. .. .. | 059| Police investigations not yet complete. Native Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Misappropriation of public moneys .. ..II, 602 0 0 [ Offender sentenced to two years' imprisonment. Misappropriation of public moneys .. .. I 17 3 4 j Police investigations not yet complete. Mines Department IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER Theft of petrol .. .. .. .. I Not stated Police investigations unsuccessful. Post and Telegraph Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Theft of cash .. .. .. • • 15 0 0 Offender sentenced to probation for a period of twelve months. Restitution made. Theft of postal packets .. .. .. Not stated Offender convicted and sentenced to six months' imprisonment. Theft of postal packets .. .. .. 80 11 7 Offender convicted and sentenced to probation for a period of three years. Restitution made. Theft of coliections from slot telephones .. 4 15 10 Offender placed on probation for a period of two years. Restitution made. Misappropriation of public moneys .. .. 115 12 9 Offender placed on probation for a period of two years and ordered to pay £10 costs. Restitution made. Loss of public moneys .. .. .. 57 4 8 Police investigation unsuccessful. Theft of cash .. .. •. • • 26 1 1 Offender convicted and sentenced to six months' imprisonment. Theft of postal packets .. .. .. 2 5 2 Offender placed on probation for a period of two years and ordered to make restitution. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of postal packets .. .. .. Not stated Offender convicted and sentenced to reformative detention for a period not exceeding two years. Fraudulent withdrawal from Post Office Savings- 22 12 10 Police investigations unsuccessful. bank account Fraudulent withdrawal from Post Office Savings- 2 10 0 Offender sentenced to reformative detention for a bank account period of one year. Theft of cash and postal notes . . . . 53 18 9 Police investigations unsuccessful. Fraudulent withdrawal from Post Office Savings- 10 0 0 Offender convicted and sentenced to three years bank account detention in a Borstal institution. Theft of cash .. .. .. •• 4110 Offender sentenced to three months' imprisonment. Officer responsible for its custody required to make good the loss. Fraudulent withdrawal from Post Office Savings- 113 5 0 Police investigations unsuccessful. bank account Fraudulent withdrawal from Post Office Savings- 7 0 0 Police investigations unsuccessful. bank account Fraudulent withdrawal from Post Office Savings. 9 0 0 Police investigations unsuccessful. bank account Fraudulent withdrawals from Post Office 34 5 7 PolicG investigations unsuccessful. Savings-bank account Fraudulent withdrawals from Post Office 12 0 0 Amount recovered from person who committed the Savings-bank account forgery, now serving with the Armed Forces overseas. Theft of cash and stamps .. .. .. 487 11 7 Police investigations not yet complete. Thefts from public call boxes and stamp-vending 360 0 5 Investigations carried out in respect of each loss, machines Fraudulent withdrawal from Post Office Savings- 60 0 0 Offender sentenced to two years reformative debank account tention. The amount of £33 7s. 3d. was recovered from prisoner by the police. Printing and Stationery Department IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER Theft of stores .. .. .. • • I 3 2 6 | Police investigations unsuccessful.

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STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES —continued

VII

Nature of Irregularity. in™lv"d. Action taken - and Result. Public Trust Office IRREGULARITIES BY DEPARTMENTAL OFFICERS £ a. d. Misappropriation of public moneys .. .. I 19 6 1 Offender admitted to probation for one year. Public Works Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Public moneys obtained by fraud .. .. j 3 19 1 Offender convicted and sentenced to six months' imprisonment with hard labour. Theft of cheque .. .. .. .. 10 19 0 Offender convicted and discharged, as he was already serving a term of imprisonment. Railways Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Theft of goods .. .. .. .. Not stated Olfender convicted and fined £5 and ordered to make restitution. Misappropriation of public moneys .. .. 3 0 0 Offender convicted and placed on probation for a . . period of twelve months. Restitution made. Misappropriation of public moneys .. .. 9 10 3 Olfender convicted and placed on probation for a period of three years and restitution ordered, ihett ol goods .. .. .. .. Not stated Offender sentenced to probation for two years. J.heft of stores .. .. .. .. 6 12 3 Offender sentenced to one month's imprisonment and ordered to return to the Department articles stolen. Theft of petrol .. .. ,. .. Not stated Offender convicted and discharged. Misappropriation of public moneys .. .. 2 2 9 Offender convicted and ordered to come up for . . , sentence if called upon within twelve months. Misappropriation of public moneys .. .. 27 10 0 Police inquiries failed to trace person responsible. Controlling officers reprimanded and required to make good the loss. Theft of goods .. .. .. .. Not stated Three offenders were each sentenced to six weeks' imprisonment, one to fourteen days' imprisonment, and one was admitted to probation for a period of twelve months. Loss of public moneys .. .. .. 15 0 0 Police investigations unsuccessful. Loss made good by officer in charge. Theft of stores .. .. .. ., 1800 Offender convioted and ordered to come up for sentence if called upon within three years, and also ordered to make restitution. Misappropriation of public moneys .. .. 0 15 0 Offender convicted and fined £3 and costs. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Thrft °f cas h .. .. .. .. 10 0 0 Police investigations unsuccessful. J.heft of cash .. .. .. .. 8124 Police investigations unsuccessful. Loss made good ™ „ .by officer responsible for its custody. iheit ol stores .. .. .. .. Not stated Three offenders sentenced to varying terms of reformative detention. lheft of cash .. .. .. .. 7 0 10 Police investigations unsuccessful. Officer responsible for its custody required to make good the loss, inett ot stores .. .. .. .. Not stated Police investigations unsuccessful. >rwt * ° u " " " " 08 8 Police investigations unsuccessful. lheft of cash .. .. .. .. 19 3 Police investigations unsuccessful. Scientific and Industrial Research Department IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER lheft of cash .. .. .. j 3 18 9 | Police investigations unsuccessful. Social Security Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of pay .. .. .. .. 10170 Police investigations unsuccessful. Lxcess benefits obtained by forging postal 36 0 0 Offender convicted and sentenced to reformative warrants _ detention for a period not exceeding twelve months. Loss of pubhc moneys .. .. .. 10 4 9 Investigations not yet complete. Loss of -public moneys 40 19 0 Investigations by the police and the Department unsuccessful. Five hundred and fifty-one oases in which re- 11,100 17 3 Proceedings instituted in three cases involving the cipients of pensions, unemployment, sickness, sum of £382 19s. 2d. resulted in three convictions age, and other benefits obtained payments in being entered. Imprisonment was inflicted in excess of scale rates by failing promptly to one case, and in the other two cases, in which disclose material particulars of their circum- restitution of the sum of £372 19s. 2d. was made the stances to the Social Security Department. offenders were ordered to come up for sentence if (Note.—The excess payments to many of called upon. There were 548 other eases involving • W ? re , not a11 made during the sum of £10,777 18s. Id. Except in a small 1942-43, but include amounts received by percentage of cases where the beneficiaries are on them m previous years) active service, deceased, or in straitened ciroumI stances, refunds have been or are being obtained.

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(d) SCHEDULE OF IMPERFECT VOUCHERS PASSED BY THE AUDIT OFFICE UNDER PROVISIONS OF SECTIONS 73 AND 75, PUBLIC REVENUES ACT, 1926 Section 73, which requires the Audit Office to disallow payment of any sum where the voucher for the actual receipt and payment has not been produced, empowers the Minister, on satisfactory evidence being produced that the requisite papers have been lost or destroyed and that it is not possible to obtain or replace them, to authorize the Audit Office to pass the payment. Section 75 provides that when a voucher produced for payment is defective from the want of any certificate, the Audit Office, on proof to its satisfaction that the defect was not due to wilful neglect of the accounting officer and that the sum named in the voucher had been actually and properly paid, may pass the voucher as a sufficient discharge. The following is a schedule of payments passed by the Audit Office under authority of these two sections

VIII

Department and Particulars. Keason. Amount. Amount. Agriculture £ s. d. £ s. d. Costs of manufacture of deseeder .. .. .Receipts unobtainable .. 318 16 5 Purchase of stores .. .. .. • • Vouchers lost .. .. 6 0 7 Salaries .. .. • • • • • • Vouchers lost .. .. 34 3 10 Travelling-expenses .. .. .. • • Vouchers lost .. .. 40 7 10 399 8 o Air Cable charges and toll accounts .. .. Vouchers lost .. .. 8 4 10 Freight charges .. .. • • ■ • Vouchers lost .. .. 0 13 4 Pay and allowances.. .. •• •• Vouchers lost .. .. 1 1 2 Purchase of stores .. .. •• •• Vouchers lost .. .. 24,320 2 3 Travelling-expenses.. .. •• •• Receipts not obtained .. 81 17 5 24,411 19 0 Army Freight charges .. .. • • • • Receipts unobtainable .. 15 9 6 Medical treatment .. .. •. • ■ Vouchers lost .. .. 6 5 9 Pay and allowances., .. .. •• Vouchers lost .. .. 33,060 19 7* Purchase of stores .. .. •• •• Vouchers lost .. .. 43,914 16 7 Toll accounts .. .. • • • • Vouchers lost .. .. 5 7 Travelling-expenses .. .. .. • • Receipts unobtainable .. 26 6 9 ———— 1 1 ■■ — / / j U«50 «> «* Customs Travelling - expenses of official representative Receipts unobtainable .. 124 14 10 travelling in the United States of America — — 124 14 10 Education Cost of publications .. . • • ■ Vouchers lost .. .. 2 2 10 Freight charges .. .. • • • • Receipts unobtainable .. 0 7 6 Salary .. .. .. • • •• Receipts unobtainable .. 13 12 3 Travelling-expenses .. .. • • • • Receipts not obtained .. 8 14 11 External Affairs Travelling-expenses .. .. . • • • Receipts not obtained .. 2 0 0 jJ \) \) Government Insurance Cost of publications .. •• ■ • Vouchers lost .. .. 3 6 2* Freight charges .. .. ■ • ■ • Vouchers lost .. .. 1 14 8 5 0 10 Health Medical services .. .. • • • • Vouchers lost .. .. 189 13 6 Salary .. .. .. •• Receipt unobtainable.. .. 2 16 8 Travelling-expenses .. .. . ■ • • Vouchers lost .. .. 20 11 5 Industries and Commerce, Tourist and Publicity Pettv Expenses Account .. .. Vouchers lost .. .. 4 9 J Salary .. .. . • • • • • Vouchers lost .. .. 484 16 8* Travelling-expenses.. .. •• Receipts not obtained .. 11 4 3 Travelling-expenses of Supply Mission .. Receipts not obtained .. 136 3 1 .— OoO lo 3 Internal Affairs Cost of publications .. .. • ♦ Receipt unobtainable.. .. 2 2 8 Travelling-expenses.. .. .. •• Receipts not obtained .. 6 5 2 —_—.—— o 7 i.U Justice and Prisons Freight charges .. .. • • • • Receipt not obtained .. 0 11 b Salary .. .. • • • • • • Voucher lost .. .. 4 5 0 Travelling-expenses .. .. •• •• Receipts not obtained .. 7 2 8 11 19 9 Labour Purchase of stores .. .. . • • ■ Receipt not obtained .. 2 o 0 Salary .. .. •• •• •• Receipt unobtainable.. .. 15 3 3 —— 17 8 3 Land and Income Tax Refund of tax .. .. . • • • Receipts unobtainable .. 2 0 0 Lands and Survey Refund of rents .. .. .. •• Voucher lost .. .. 217 19 11 Salary .. .. Voucher lost .. .. 4 7 7 Travelling-expenses .. . . • • • • j Receipt not obtained .. 12 0 * These figures mainly represent vouchers lost as a result of enemy action.

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

ii—B. 1 |Pt. ll]

IX

Department and Particulars. Eeason. j Amount. Total Amount. Marine £ s. d. £ s. d. Travelling-expenses .. .. .. .. Receipt not obtained .. 1 12 0 X 12 0 Mental Hospitals Freight charges .. .. .. .. Voucher lost .. .. 15 10 4 ' 15 10 4 Mines Overtime .. .. .. .. .. Voucher lost .. .. 2 3 1 Salary .. .. .. .. .. Voucher lost .. .. 3 0 6 Travelling-expenses .. .. .. .. Reoei.pt not obtained .. 4 10 0 — . 9 19 7 National Provident and Friendly Societies Salary .. .. .. .. .. Voucher lost .. .. 3 18 10 3 18 10 National Service Cost of publications .. .. .. Receipt unobtainable.. .. 0 3 0 Subsidy, Scheme 13 .. .. .. Voucher lost .. .. 181 15 5 Travelling-expenses .. .. .. .. Receipts not obtained .. 83 11 5 — —— 265 9 10 Native Travelling-expenses .. .. .. .. Receipts unobtainable .. 20 18 3 20 18 3 Navy Medical treatment .. .. .. .. Voucher lost .. .. 503 15 6 Remittances overseas .. .. .. Receipts unobtainable .. 9 19 2 Repairs and services .. .. .. Vouohers lost .. .. 225 4 7 Travelling-expenses .. .. .. .. Receipts not obtained .. 38 7 0 77? 6 3 Post Office Air-mail account .. .. .. .. Receipts unobtainable .. 21 0 7 21 0 7 Marketing Toll fees .. .. .. .. • • Receipts not obtained .. 2 6 2 Travelling-expenses .. .. .. .. Receipts not obtained .. 10 2 3 6 4 Prime Minister's Travelling-expenses .. .. .. .. Receipts not obtained .. 6 15 10 _ — 6 15 10 Printing and Stationery Wages .. .. .. .. •• Voucher lost .. .. 2,181 9 8 2,181 9 8 Public Trust Distribution of estates .. .. .. Receipt unobtainable.. .. 12 10 0 12 10 0 Public Works Charter party expenses .. .. .. Receipts unobtainable .. 259 18 9 Freight charges .. .. .. .. Receipts unobtainable .. 3 0 2 Purchase of stores .. .. .. .. Vouchers lost .. .. 1,279 8 9* Purchase of stores, and miscellaneous .. Vouchers lost .. .. 3,561 17 11 Toll fees .. .. .. .. • ■ Receipts unobtainable .. 0 8 6 Travelling-expenses .. .. .. .. Receipts not obtained .. 22 4 8 Wages and overtime .. .. •. Vouchers lost .. .. 43 1 0 — — 5,169 19 9 Railways Purchase of stores .. .. .. .. Vouchers lost .. .. 3,123 19 8* 3,123 19 8 Scientific and Industrial Research Publications .. • • Receipt unobtainable.. . . 0 9 0 Travelling-expenses .. .. .. •• Receipts not obtained .. 18 1 11 Social Security Benefit payments .. .. .. •• Vouchers lost .. .. 2,012 12 0 Pension payments .. .. .. • • Vouchers lost .. .. 46 11 8 — 2,059 3 8 Stamp Duties Allowance for spoiled stamps .. .. Voucher lost .. .. 0 12 3 0 12 3 State Forest Service Travelling-expenses .. .. .. • • Receipts not obtained .. 1 10 2 1 10 2 Transport Travelling-expenses .. . • .. • • Receipts not obtained . . 2 5 3 Wasxes = .. .. .. . • • • Receipts not obtained .. 9 12 0 6 11 17 3 Treasury Bureau charges .. .. .. .. Receipts not obtained .. 3 14 7 Expenses of French nationals .. .. Receipts not obtained .. 331 6 0 Telegraphic remittances .. .. .. Receipts unobtainable .. 1,017 8 0 Transit charges on mails .. .. .. Receipts unobtainable .. 1,099 11 10 Travelling-expenses .. .. •• Receipts not obtained .. 1 17 6 2,453 17 11 £119,276 13 9 ♦ These figures mainly represent, vouchers lost as a result of enemy action.

B.—l [PT. Tl]

(e) PROCEEDINGS TAKEN AGAINST DEFAULTERS AND OTHERS Particulars of cases in which proceedings have been taken in pursuance of section 69 (3) of the Public Revenues Act, 1926, are included in the Statement under para, (c), page v. The Audit Office is required by the above-mentioned section to take all such steps as it thinks fit to prosecute according to law all defaulters in respect of any public moneys or stores, but the section does not prevent prosecutions in such cases by persons other than the Audit Office. The statement includes, therefore, prosecutions which were instituted by Departments concerned as well as by the Audit Office. (/) SURCHARGES Section 69 (1) of the Public Revenues Act, 1926, provides that the Controller and Auditor-General shall surcharge the person responsible wherever it appears to the Audit Office that public moneys or stores have been lost through the default, neglect, fraud, or error of any servant of the Crown. In the past year it was found necessary to surcharge four officers, all of the surcharges being in respect of loss of money. Any person surcharged has the right, under section 71 of the Act, to appeal to the Minister of Finance, and the Minister may thereupon confirm or waive the surcharge as he thinks fit. Each of the surcharges issued during the year was made the subject of an appeal. The appended table summarizes the surcharges issued and the results of the appeals : —

(g) DETAILED AUDIT OF ACCOUNTS DISPENSED WITH Section 72 of the Public Revenues Act, 1926, authorizes the Controller and Auditor-General, with the consent of the Minister, to dispense with a detailed audit of any accounts in circumstances which render a detailed audit unnecessary. The Minister was not requested to make any new exercise of his power under this section during the year. (h) GENERAL INFORMATION Repayment of the Public Debt The following table gives particulars of the amount of securities redeemed under the provisions of the Repayment of the Public Debt Act, 1925, and the total cost of redemption: —

X

Upon Appeal. „ , . Number of m , . Department. Surcharges. lotal - Confirmed. Waived. £ s. d. £ s. d. £ s. d. National Commercial Broadcasting. . 1 1 10 6 1 10 6 Post and Telegraph .. .. 1 10 0 0 103 5 0 113 5 0 Social Security .. .. .. 2 .. 11 19 1 11 19 1 4 10 0 0 116 14 7 126 14 7

Nominal Value of Securities redeemed. * — Total Cost of Rate of Interest. Redemptions, rot&l to y iqa<\ j(j Totftl to 31st March, 1942. *ear j.y4z-4d. 31st March, 1943. £ s. d. £ s. d. £ s. d. £ s. d. 1£ .. .. 459,417 10 0 .. 459,417 10 0 459,417 10 0 l| .. .. 1,760,437 0 0 .. 1,760,437 0 0 1,760,437 0 0 2£ .. .. 5,000 0 0 .. 5,000 0 0 5,000 0 0 2f .. .. 199,200 0 0 .. 199,200 0 0 199,200 0 0 3 .. .. 4,067,793 14 8 1,405 0 0 4,069,198 14 8 4,069,198 14 8 3£ .. .. 500,000 0 0 19,865 0 0 519,865 0 0 519,865 0 0 3% .. .. 481,001 8 8 2,538,300 0 0 3,019,301 8 8 3,019,301 8 8 3f .. .. 284,711 7 4 700 0 0 285,411 7 4 285,411 7 4 4 .. .. 3,854,763 5 6 48,775 0 0 3,903,538 5 6 3,891,850 14 7 4| .. .. 2,104,760 0 0 .. 2,104,760 0 0 2,089,382 5 0 5 .. .. 5,423,735 0 0 .. 5,423,735 0 0 5,423,181 5 0 5J .. .. 1,530,990 0 0 .. 1,530,990 0 0 1,530,972 10 0 5| .. .. 1,033,310 0 0 .. 1,033,310 0 0 1,030,894 12 2 6 .. .. 2,633,588 9 9 .. 2,633,588 9 9. 2,612,292 8 8 24,338,707 15 11 2,609,045 0 0 26,947,752 15 11 26,896,404 16 1* * This figure does not include cost of exchange on remittances.

B.—l [PT. ll]

The opening balance of the Public Debt Repayment Account was £319,969 2s. 7d., and during the year £2,565,354 2s. 9d. was transferred from Consolidated Fund to the account. Securities valued at £2,609,045, as shown above, were redeemed, leaving a balance at 31st March of £276,278 ss. 4d. available for further redemptions. The following statement shows the amount of loans subject to the Repayment of the Public Debt Act, 1925, and those not subject to the Act, as at 31st March, 1943. The amounts set opposite the several accounts, other than the Ordinary Revenue Accounts, War Expenses (1939), and National Development Loans Account, represent also the amounts of capital liability due by such accounts to the Consolidated Fund in terms of the National Development Loans Act, 1941. Particulars. Loans subject to the Repayment of the Public Debt Act, 1925 — Consolidated Fund: Ordinary Revenue Account— £ g. d. £ s. d. Discharged Soldiers' Settlement Account.. .. 2,871,001 12 0 Greymouth Harbour Board Account .. .. 148,186 2 7 Mining Advances Account .. .. .. 33,209 0 11 Miscellaneous.. .. .. .. .. 7,836,531 14 10 Naval Defence Act Account .. .. .. 812,209 10 0 Reserve Bank of New Zealand Account .. .. 1,125,000 0 0 State Advances Corporation Account .. .. 1,030,728 9 0 War Expenses Account (1914-18) .. .. 35,997,065 19 11 Public Works .. .. .. .. .. 167,899,629 1 4 Bank of New Zealand Shares Account .. .. 875,000 0 0 Housing Account .. .. .. .. .. 21,700,104 1 9 Iron and Steel Industry Account .. .. .. 14,000 0 0 Land for Settlements Account .. .. .. 7,616,823 15 4 Cheviot Estate Account .. .. .. .. 160,918 0 0 Main Highways Account .. .. .. .. 11,481,918 11 8 State Forests Account .. .. .. .. 3,497,438 7 5 War Expenses (1939) .. .. .. .. 123,464,790 1 7 National Development Loans Account not allocated to accounts .. .. .. .. .. 25,000 0 0 386,589,554 8 4 Loans not subject to the Repayment of the Public Debt Act, 1925— Loans for which special sinking funds or for which provision for repayment is provided — State Coal-mines Account .. .. .. 536,967 3 0 Electric Supply Account .. .. .. 17,624,600 14 5 Nauru and Ocean Islands Account .. .. 192,044 7 3 Westport Harbour Account .. .. .. 614,250 0 0 Samoan Loan Suspense Account .. .. 65,115 0 0 State Advances Account .. .. .. 34,102,640 10 10 53,135,617 15 6 Loans represented by funded debt to the Imperial Government— Ordinary Revenue Account— Naval Defence Act Account .. .. 577,446 11 5 War Expenses Account (1914-18) .. .. 23,320,196 17 0 Public Works Account.. .. .. .. 169,109 15 3 Land for Settlements Account .. .. .. 33,446 6 11 24,100,199 10 7 Total liability represented by debt as at 31st March, 1943 .. £463,825,371 14 5 Increase and Decrease of the Public Debt Statement of the public debt showing increases and decreases during the year : — £ s. d. Total debt as at 31st March, 1942 .. .. .. .. 385,397,732 18 3 Additions during the year— £ s. d. Consolidated Fund : Ordinary Revenue .. .. 414,667 10 0 National Development Loans .. .. .. 3,050,000 0 0 War Expenses .. .. .. .. .. 80,000,505 13 5 83,465,173' 3 5 468,862,906 1 8 Reductions during the yearWar Expenses debt redeemed .. .. .. 240,509 12 3 Other debt redeemed .. .. .. .. 4,797,024 15 0 5,037,534 7 3 Total debt as at 31st March, 1943 .. .. .. .. £463,825,371 14 5

XI

B.—l [Pt. ll]

The foregoing statement shows that the total public debt has been increased during the year by £78,427,638 16s. 2d. The long-term debt was increased by £61,434,638 16s. 2d. and the short-term Treasury bills debt by £16,993,000, as shown in the following summary : — £ s. d. £ s. <3. Treasury bills as at 31st March, 1942 .. .. 38,961,000 0 0 Treasury bills as at 31st March, 1943 .. .. 55,954,000 0 0 Increase .. .. .. •• •■ 16,993,000 0 0 Long-term debt as at 31st March, 1942 . . .. 346,436,732 18 3 Long-term debt as at 31st March, 1943 .. .. 407,871,371 14 5 Increase .. .. .. •• 61,434.638 16 2 Increase as at 31st March, 1943.. .. .. £78,427,638 16 2 The foregoing statement includes transactions under the Memorandum of Security Agreement in pursuance of which £.15,436,634 15s. was borrowed from the United Kingdom. Of this amount and the balance (£2,818,035 Bs. lid.) outstanding on the 31st March, 1942, £8,000,000 was repaid during the year, leaving the amount outstanding on the 31st March, 1943, at £10,254,670 3s. lid. Since the close of the financial year a further sum of £2,254,670 3s. lid. has been repaid, which leaves an amount of £8,000,000 outstanding in respect of the advances made under the agreement prior to 31st March last. Departmental Balance-sheets As mentioned in my last annual report, the preparation of some fifty departmental accounts and balance-sheets formerly prepared in terms of section 57 of the Finance Act, 1932, was discontinued as an economy measure as from Ist April, 1941. Those accounts which Departments continue to prepare have been audited as heretofore, and will be published as parliamentary paper 8.-l [Pt. IV]. Marketing Department Export Division. —In addition to dairy-produce and meat, the Marketing Department handles the entire wool-clip, and also purchases and exports tallow, hides, linen flax, and scheelite, the total f.o.b. value of the products dealt with during the 1941-42 season being in the vicinity of £75,000,000. In spite of depleted staff the accounts have been kept in a satisfactory manner and all Audit requirements have been complied with. Internal Division. —Where the acquisition of commodities on a greatly increased scale, or the undertaking of some new activity has been involved, Audit has endeavoured to ensure that a satisfactory system of control has been instituted and maintained. The Audit staff position has, however, precluded examination of accounts in the detail which is to be desired. Social Security (Medical Benefits) Regulations 1941 Last year's report under this heading stated that the Health Department had been unable, because of staff shortages, to revise the Patients' of those medical practitioners who are paid from the Social Security Fund on a capitation basis. The Department now advises that a special staff has been at work during the past few months and that all Patients' Lists have been revised in respect of persons of military age. Verification respecting other persons on the lists is being continued by means of registered letters, as prescribed by regulation. If a registered letter remains unanswered for a period of six weeks, the Medical Officer of Health may proceed to amend the appropriate Patients' List after giving notice to the medical practitioner concerned. Public Stores The staff position in the Audit Office compelled it to rely almost wholly upon the work of departmental Inspectors so far as Public Works Department stores were concerned. Reports submitted by the departmental Inspectors disclosed a satisfactory standard under prevailing conditions, and the same position was found to obtain in respect of the stores work of Departments examined by my own Inspectors. The position of the stores purchased, or received for the use of the Armed h orces is separately dealt with in the War Expenses section of this report.

XII

B.—l [Pt. 11l

Accounts oi Loeai Authorities During the year three cases of disqualification of members of local authorities were dealt with by the Audit Office. Two of these cases arose from members being concerned or interested in contracts entered into by their respective local authorities in excess of the limits set out in section 3 of the Local Authorities (Members' Contracts) Act, 1934, and the third case was of a member holding a place of profit under the local authority of which he was a member. There were nine cases of misappropriation of funds by local-body officials, an increase of two as compared with the previous year, and in each case the matter was placed in the hands of the police for appropriate action by them. The aggregate sum of the misappropriations was £740 7s. 9d. The Audit Office dealt with numerous breaches of law relating to accounts, and an adjustment thereof or a recovery of moneys was required in all cases except where special circumstances were such that Audit requirement was waived conditionally on legislation being obtained to validate the irregularities. The following is a list of the cases where this waiver was granted :— Cheviot County Council .. Free use of residence granted to a doctor. Grey Hospital Board .. " Unauthorized " expenditure exceeded by £130 12s. lid. Napier Harbour Board . . Personal receipts not obtained from certain employees for wa^es paid through an agency. Normanby Town Board .. Water charges not levied in accordance with the provisions of the Municipal Corporations Act, 1933. Ohai Railway Board .. " Unauthorized " expenditure exceeded by £62 os. lOd. Raglan County Council .. Contribution towards the cost of acquisition of a joint reserve. Waipa County Council .. Contribution towards the cost of acquisition of a joint reserve. Wellington Hospital Board .. Proceeds of sale of endowment property applied towards the purchase of a hospital site, contrary to section 73, Hospital and Charitable Institutions Act, 1926. Except in the cases of the Cheviot County Council, the Napier Harbour Board, and the Normanby Town Board, the necessary legislation has already been provided. Reference was made in my previous report to the fact that certain local authorities hadengaged, without authority of law, in activities of a farming nature. They have continued to do so, but relative legislative authority has not yet been given. The duties of Inspectors engaged on the work of auditing the accounts of local authorities are now more onerous than in normal times. In the past, Audit Inspectors, when framing an audit programme, were able to place some reliance on internal check in force in the office concerned, and on the standard of the accounts as presented, for audit, but owing to losses to the Armed Forces the staffs in many local-authority offices are reduced in both number and efficiency, so that Inspectors are unable now to take the first-mentioned factors into account to the extent they formerly did. lam pleased, however, to report that, notwithstanding extra responsibilities, the inspectional staff, though itself depleted, has kept the audit of local-authority accounts reasonably up to date. This good result has been achieved by working extra hours and by careful attention to deletion of detail. Patriotic Funds The accounts of six Provincial Patriotic Councils for the year ended 30th September, 1942, have been audited, and audit reports thereon have been submitted to the Minister of Internal Affairs, as required by regulation. Of the remaining five accounts, the audit of three is almost completed and the other two are receiving attention. The audit of the accounts of the National Patriotic Fund for the year ended 30th September, 1942, has not yet been carried out. Several factors, such as the employment of various organizations for collecting and expending funds, militate against the early closing of the books after the end of the Fund's year, but the Audit Office has represented to the National Board the desirability of expediting the preparation of the final accounts and balance-sheet. In addition to the accounts in the Head Office of the National Patriotic Fund Board, the records of the disbursement of moneys of the fund in England, the Middle East, and the Pacific area are subject to audit by officers of the Audit Department stationed overseas. Canteen Board Up till the beginning of the year under review all sales were made by the Board through retail canteens in camps, but since then several stores have been opened from which bulk sales are now made to units that cannot easily be reached through the ordinary canteens. The turnover has reached a total of £1,700,000, nearlv trebling that of the previous year. "

XIII

B.—l [PT. ll]

The Board's staff has been hard pressed to maintain all essential work, with the result that certain of the accounting work of the office has fallen into arrear and it has not yet been found possible to complete a balance-sheet for the year ended 31st March, 1942. However, in general no sacrifice has been made by the Board's staff of work such as the checking and vouching of payments to creditors, control over credit sales to units, accounting for inwards cash, and control over stocks. Satisfactory control was rather less in evidence in the case of certain of the Board's canteens in the Pacific area. This was caused partly through delay in the receipt of returns in Wellington and partly through the non-receipt of some of the evidence necessary to enable them to be checked. Even apart from this, in the opinion of Audit there has been, lack of sufficient office check upon the returns when received. The stock figures revealed a fair percentage of loss of stock, but it has been submitted that pillages, shortages upon out-turn, and breakages were considerable, and that under the local conditions ruling loss was unavoidable. Meat-exporters' Accounts During the year the Audit Office, acting under authority of the Meat-exporters' Accounts Emergency Regulations 1940, appointed an auditor to investigate the accounts of meat-exporters and freezing companies for the purpose of determining whether the charges rendered by them in connection with live-stock intended for production of meat for export, or in connection with such meat before its acceptance by the Marketing Department, were fair and reasonable. The investigation was duly carried out, and the auditor's report was submitted to the Minister of Marketing and the New Zealand Meat-producers' Board, as required by the regulations. WAR EXPENSES ACCOUNT (a) General The public accounts, presented to Parliament as parliamentary papers 8.--1 [Pt. I] and 8.-l [Pt. ll], deal normally with actual cash receipts and cash, payments, and transfers, treated as cash, in the accounts, of amounts due from one vote or account to another within the Public Account. Under the Act of the United States of America known as the " Lend-lease Act," and described as " An Act to promote the defense of the United States," the President is empowered " to sell, transfer title to, exchange, lease, lend, or otherwise dispose of any defense article to the Government of any country wdiose defense the President deems vital to the defense of the United States," and in exercise of these powers large quantities of supplies have been made available to New Zealand. The Treasury desired to record in the public accounts the cost of the " lendlease " assistance to New Zealand met by the Government of the United States, and transfer vouchers were therefore prepared by the Treasury whereby the subdivision of the War Expenses Account which received the supplies was debited with the value, converted at the rate of $3-2442 to the New Zealand pound, and an item " Reciprocal Aid, Lend-lease " in the same account was credited. The value of " lend-lease " assistance extended to New Zealand as shown in the public accounts up to 31st March, 1943, was £26,812,667 18s. 6d,, which has been charged under the headings, Navy, Army, Air Force, and Civil, according to the supplies delivered to each. Copies of invoices or other reliable data were not always available to fix the values of supplies received, which therefore are based partly on estimates and are subject to adjustment. Treasury was, however, strongly desirous of incorporating in the public accounts the closest approximation of the value of lend-lease that could be arrived at, and the Audit Office agreed to the incorporation, subject to the matter being brought to the notice of Parliament in this report. In the foregoing connection it is necessary to refer also to the evidence that was available as to the actual receipt of certain of the supplies by the consignees. The Navy, the Army, and the Ministry of Supply furnished to the Audit Office evidence of the receipt of supplies or of their loss at sea, but the Air Department was unable to do so as it had not realized at the time of arrival of the early supplies that their value might require to be included in the public accounts, and so had not separately recorded their receipt. It submitted that the clerical work now necessary to trace the individual items in the records would not be justified, but undertook to furnish satisfactory evidence of the receipt of all future supplies.

XIV

B.—l [PT. ll]

(b) Financial Arrangements : Middle East Apart from pay and allowances and initial equipment, the cost of maintaining the 2nd New Zealand Expeditionary Force in the Middle East is met in the first place by the Imperial Government, which recoups itself by means of an agreed capitation charge. This arrangement avoids detailed book-keeping and enables payments to be kept so well up to date that the charge to 31st March, 1943, is actually included in the public accounts to that date. (c) Civil Expenditure Section 2 of the War Expenses Act, 1939, permits moneys in the War Expenses Account to be expended, without further appropriation than the section itself provides, on any purposes connected directly or indirectly with the war, and the Minister of Finance is empowered to decide any question which arises as to whether any purpose is a purpose for which War Expenses Account may be used. Indirect war expenditure is included in the War Expenses Account under the heading of' Civil," and information regarding it was given in the Financial Statement lately presented by the Honourable the Minister of Finance. (d) Army Pay Within the limits imposed by staff shortage, close attention has again been given throughout the year to the audit of Army pay both in the Dominion and overseas. The work is well up to date, and the only serious irregularity that occurred was m connection with payment of casual assistance for medical examinations m Dunedm. In this case certain personnel have been convicted of fraud based on forgery of acquittance rolls. The Audit Office is informed by the Army Department that an inquiry is to be held to ascertain what degree of responsibility for loss arising rom the frauds must be accepted by controlling officers who certified the rolls. (e) Fiji Expenditure Since 1939 considerable sums have been disbursed in Fiji and Tonga bv the Government oi. Fiji on account of New Zealand. These sums are additional to funds remitted directly from New Zealand and disbursed by New Zealand officers To recoup itself the Government of Fiji from time to time drew on the New Zealand Government, but it has retained all original vouchers and documents required to support the disbursement of the advances, and the Audit Office has been unable to audit this expenditure by inspection of original documents in the ordinary way. A certificate from the British Colonial Office auditor resident in Fiji has been received m respect of expenditure up to 31st December, 1941, and it is proposed to accept this and subsequent certificates as being equivalent to the normal Audit Office examination required under the Public Revenues Act, 1920. (/) Eastern Group Supply Council Last year's report outlined the procedure to be followed in connection with claims for stores produced in New Zealand on behalf of the Eastern Group Supply Council. Two claims against the British Ministry of Supply aggregating £1,733,067 4s. 3d. have since been examined and certified by this Office, and a sum of £11,440 4s. lid. has been recovered from the Australian Government. At the date of this report practically all the expenditure on the Eastern Group Supply Council account has been recovered or has been included in certified claims for recovery. (g) Food Controller's Operations The hope expressed in last year's report that the accounts of the Food Controller would be kept to my satisfaction has not been wholly realized, and this is due in no little measure to staff shortage. Until the records of stocks purchased have been brought up to date Audit is unable to satisfy itself that all stocks purchased have been disposed of and the proceeds accounted for, or are still on hand. Outstanding debts were not followed up as they should have been, and the posting of the Sundry Debtors Ledger was for a time allowed to fall considerably into arrears. (h) Ministry of Supply and Munitions In my last report I mentioned that the state of the accounting records of the Indent Division of the Ministry was not as satisfactory as could be desired During the year under review the volume of business expanded to such an extent that although substantial additional staff and accommodation were made available to the Division, the work of the Accounts Branch fell further into arrears. The Audit ice made suitable representations in the matter, and has been assured that steps have been taken to remedy the position, 1

XV

B. —1 [Pt. ll]

In previous reports the disadvantages of cost-plus contracts have been referred to at some length, and although I am assured that munitions contracts are now placed where possible, on a competitive basis, this lias not infrequently been founo to be impracticable, and the cost plus system has again been applied to a considerable extent Contracts have also been let on sole tender. In connection with costplus contracts, the Ministry's cost accountants make an examination of the contractors' accounts ; and the check on. sole-tender contracts is a compaiison ol the tender price with an itemized cost statement prepared by the Ministry s technical officers, but the accuracy of such a statement should be later supported by reference to the contractor's profit and loss account. Although such reference has not been applied to any extent, there have been some investigations which, m respect of two cases, resulted in refunds of some £20,000 being obtained. The staff attached to the Audit Department available for examination of contractors' accounts has been very limited, being confined almost wholly to one officer His inquiries have tended to support the reasonableness of contract prices, except in one case which is being referred to the Treasury with a view to securing a suitable reduction. Although there has been no actual refusal by a contractor to submit accounts for scrutiny, some firms have shown reluctance to do so, and the Audit Office suggests that apart from any stipulation made in any contract, clear statutory general authority should be provided to allow of any desired examinations by Government officers. (i) Defence Purchase Division It was mentioned in my last report that the Army had taken the purchase of mechanical transport stores into its own hands, instead of making such purchases through the Defence Purchase Division. The position to-day is that, whilst use of the Defence Purchase Division is being made, Army still has its own buyers directly purchasing in the market. Thus a main purpose of the Division, the co-ordination of the purchase of stores, is not fulfilled. (j) Motor-vehicle Impressment Attention was drawn last year to overpayments aggregating £1,580 Bs. 3d. to 103 owners of vehicles, and this matter has not yet been put m order by legislation validating the overpayments, or by recovery of the amounts overpaid. The Army has released for sale to the general public a large number of trucks of varied makes and types which had been impressed. In this connection the Audit Office has represented to the Army Department that careful attention will require to be given to the disposal of spare parts and accessories held for these vehicles and for vehicles which are being written off charge as unserviceable, and that it will be necessary to ensure that those of a type no longer required by Aimy or surplus to requirements are disposed of without delay. An arrangement has been made for the sales of trucks referred to in the previous paragraph hereof to be made through dealers at a liberal rate of commission, and the Audit Office has represented to the Honourable the Minister of Finance that Impressment Officers might themselves effect disposal and so save this considerable charge. (7c) Aviation Fuel This commodity is handled on behalf of the Air Department under contract by two oil companies, and in terms of the contract the companies are paid a fixed price per gallon to cover wharfage, handling and. storage costs, loss by evaporation, and profit. The price per gallon was based on an estimated turnover which experience has proved to be wide of the mark. It is probable that the estimate will be doubled, and as this should greatly reduce the companies' costs per gallon the Audit Office has pointed out the necessity for a review of the contract terms, and this is being undertaken. As the sum to be paid to the companies if the present rate of turnover is maintained will be in the vicinity of £250,000, the need for exact costing will be appreciated. (I) Contracts Building Contracts.-Much the greater part of building constructional works for defence purposes is now being effected on the " master schedule basis introduced into this sphere of activities by the Commissioner of Defence Construction as referred to in my last year's report. Competitive quotations are not obtained, but contracts are arranged upon schedules of quantities priced according to schedules

XVI

B.—l [Pt. ll]

agreed upon by the Commissioner of Defence Construction and the master builders' associations. Each schedule sets out the unit rates for labour and material in the area or district to which it relates, and includes full allowances for workshop expenses and profit in the case of materials such as joinery, plumbers' requisites, electrical, metal, and similar supplies, whether produced on the contractor's own premises or furnished by a subcontractor. It was intended that schedules of quantities to be used should be prepared by quantity surveyors, but owing to a shortage of qualified men it has not always been practicable to carry out the intention. The contractor is allowed to add to the schedule a list of any adjustments which he wishes to claim as arising from any special circumstances, and if these are accepted the schedule is adjusted accordingly, and the contract price is settled by adding 5 per cent, for the contractor's profit and a further 2| per cent, of the total to cover his overhead expenses. Timber required for the works to which these contracts have been applied has in most cases been ordered from mills and from timber-merchants by the Timber Controller, and his Department has paid the suppliers direct. Contractors have thus been relieved from the necessity for financing their timber-supplies, but the assessed value of the timber appears in the priced schedules of quantities, and contractors are allowed to receive the agreed percentages of 5 per cent, and per cent, on the total price, including timber. In these contracts the Crown has not insured directly or through contractors against fire, builders' risk, accident, or public risk, but has arranged that all claims under these headings should be settled through the Public Works Department. The Treasury estimates that substantial savings have accrued under this procedure. In order to reduce delay in completing works the Public Works Department found it necessary in some cases to purchase for supply to contractors bulk supplies of certain materials which they would normally secure through their own organizations. The expenditure thus incurred by the Public Works Department was to be recovered from the contractors by deduction from payments due to them, but it now appears that in one district adequate records of deliveries were not maintained and that complete recoupment may not be possible. Also, it has not been possible to reconcile timber purchased by the Timber Controller with the timber actually built into camp buildings, hospitals, stores, and similar structures, and there is little doubt that some quantities will not be accounted for. Investigation by the Pxiblic Works Department indicated that the original schedules gave contractors an unduly high rate of profit on certain types of buildings, and a reduction in rates was effected in September last. It is desirable that tests of the fairness of schedule prices should be made from time to time by reference to the actual profits earned by contractors as shown by their own records, and the contracts provide for such reference if it is desired. Representations were accordingly made to the Commissioner and the Public Works Department and these authorities have agreed that examination of the contractors' records will be made forthwith. Shipbuilding Contracts. —These contracts have been the subject of comments in my reports since the outbreak of war. To New Zealand's requirements have now been added the local requirements of the United States' authorities. During the financial year a Controller of Shipbuilding was appointed by the Government to control all classes of Government shipbuilding, and his policy has been to retain the target-price type of contract. The essential point in this type of contract is that a " target" price is set as the estimated cost of constructing the vessel. Overhead charges are recouped to the contractor as a percentage of the target price, and his profit fee is fixed on the same figure. As an incentive to economy, the contractor receives a bonus if the final cost is less than the target price and receives no additional overhead charge or profit fee if the target price is exceeded. The Audit Office has endeavoured to maintain a close and effective check on expenditure on shipbuilding activities, particularly at the main shipbuilding centres, but it has experienced difficulty in satisfying itself that capital charges to be borne by certain contractors and construction costs to be paid by the Crown have been charged correctly in terms of the relative subsisting contract. Where the Audit Office was of opinion that a payment did not fall within the terms of contract the attention of the Treasury and Marine Departments was drawn to the matter. The question has also arisen as to whether certain admitted capital costs which it was intended should be borne by a firm of contractors should now be met by the Crown, which would, in the event of doing so, become the owner of the shipyard concerned.

iii-B. 1 [Pt. ll]

XVII

B.—l [Pt. ll]

" Cost-plus " contracts appear to be unavoidable in some classes of ship-repair work, as distinct from shipbuilding, but the Audit Office has not had the staff necessary to verify actual costs. In this class of contract the Navy Office and the Marine Department are expected to exercise close supervision, particularly as regards the time entered as the basis of the claim in respect of direct wages, and departmental officers enface appropriate certificates on the claims submitted for payment. The Audit Office has been able to do little more than try to ensure that Departments realize fully their responsibilities in the matter. Advances to Freezing Companies.—Advances in connection with the erection of emergency cool-storage facilities have again been the subject of Audit examination as occasion arose, and the special construction accounts of those canning companies which have received advances from the Government to enable them to build new canneries or to extend existing buildings and plant have also been investigated. Transports.—Examination of claims for the hire of transports revealed a number of inconsistencies in the method of computing charges, and it was found that although the terms of hire had been agreed upon by correspondence, they had not been reduced to a formal charter. The Audit Office drew the attention of the Marine Department to the desirability of a charter setting out the precise terms of hire, and action in this direction, although not yet complete, is under way. Eartli-moving Plant.—ln connection with the defence construction programme, the Public Works Department arranged with certain companies and individuals to operate earth-moving plant. The agreed hourly rates appeared, upon examination of contractors' claims by the Audit Office, to be over-generous, and it suggested to the Public Works Department that actual operating costs should be ascertained by reference to the accounts of selected contractors. The suggestion was adopted, and. resulted in a considerable reduction in the rates payable. The Department was of opinion that payments already made should stand, but the saving of public moneys consequent upon the reduction will still be substantial. Army Huts.—A very large contract for the construction of some 8,500 Army huts had been arranged at a fixed price per hut, but information obtained by the Audit Office indicated that such price was excessive. Treasury and Audit then made an investigation, with the result that a saving of some £30,000 was effected. Reconciliation between the number of huts and other temporary buildings paid for and the number on ledger charge has not been effected by the Army Department. This should be made to ensure that all these structures are on charge, and to allow of their being traced to their use and ultimate disposal. Oral Contracts. —There have been a few instances during the year of urgent defence construction works being carried out on oral instructions without prearranged basis of remuneration, or definite limit on the extent of the work to be done, and without making provision for inspection of the work as it proceeded. Such circumstances are liable to encourage extravagant claims, to lead to unnecessary work being carried out, and to render difficult the production of satisfactory certificates as to what actually was done. (m) Army Stores Ordnance Depots.—A vast quantity of stores has passed through ordnance depots during the year, and the capacity of storage accommodation has been taxed to the utmost. The unsatisfactory position in regard to stores accounting at ordnance depots mentioned in my last report still exists. Stores transactions have been ledgered, but in numerous instances ledger balances bear little relation to actual stocks. With reference to the main depot, the Audit Office on 31st December, 1941, wrote to the Army Department as follows : "No complete stocktaking has been made at the depot for some years, and apparently no stocktaking during the war period is contemplated. The results of the Inspector's stock tests show that the accounts are in a far from satisfactory state, and it would seem essential, therefore, that the number of permanent stocktakers be increased to provide that all lines are checked at least once during the year instead of once in three years, as required by ' Instructions relating to Accounting for Stores.' " The Army Department's reply, dated 27th April, 1942, reads : "It is intended to institute a system of continuous and progressive stocktaking in all ordnance depots as soon as suitable personnel can be obtained to undertake this work. The change-over of the staff from a civil to a military basis should facilitate this. A recommendation was made some months ago that suitable men should be released from other Government Departments for this work, but the men were not forthcoming."

XVIII

B.—l [PT. ll]

This system has not yet been instituted, whilst the stocktakers previously engaged have worked only intermittently and have cheeked only a comparatively few lines. These, too, were not properly representative, for of the 300 lines checked 118 were in respect of the comparatively unimportant item, " flags." By far the greater number of lines have not been checked since before the war. At a recent inspection of a bulk store forming a branch of the main ordnance depot, Trentham, where the accounting should have been relatively simple, a number of discrepancies were found. Investigation of the discrepancies has revealed two instances of failure to charge out material despatched to a manufacturer for making into garments. The value of the material exceeded £500. Whilst carrying out an inspection at another depot the Inspector drew attention to the exceptionally poor quality of sole leather being supplied by merchants. The matter was reported to the Minister of Defence and suitable refunds were made by the merchants concerned. Area Clothing, Camp and Unit Stores.—-Much adverse comment in past reports related to clothing store accounts. By improving store organization and instituting internal check systems these accounts have been brought to a satisfactory state. Improvement has also been shown in camp and unit stores, but the improvement has not extended to all. As most accounting officers were able to produce satisfactory accounts, and no reasonable explanation was forthcoming from those who did not do so, the failure of these latter would appear to be inexcusable. In an endeavour to improve matters the Army Department has organized courses of instruction in Quartermasters' duties, and has also taken disciplinary action against a number of accounting officers whose work showed they had been guilty of negligence. Mechanical Transport Stores.—-The unsatisfactory position of transport stores accounts mentioned in my last report has been largely remedied in the case of bulk stores, and, with one exception, reports of recent date show that satisfactory accounting is in force. In the case of the exception referred to, the clerical work was found to be of a very poor standard, and apparently no effort had been made to agree ledger balances and stocks on hand. A report of very recent date on a motor workshops shows the accounts to be in an unsatisfactory state. Ledger cards have mostly ceased to show the correct stocks on hand, and now have little or no value as records. This position extends to tires, both new and recapped, and it seems little to expect that records and actual stock of such an item should be in agreement, whatever allowance should be made in respect of lines comprising small, and very numerous items. Petrol accounts, which cover the stage from purchase to issue to vehicles, were examined in the case of two of the three military districts and were found to be in order. As to the use of the petrol after issue, Army instructions call for comparison of mileages, as recorded on the speedometer of the relative vehicle, with the quantity of petrol consumed, but in one of the two military districts for which records were examined it was found that the comparison had not been made, and in consequence there had been no check on petrol consumed by individual vehicles or on vehicle performances. The Army no longer requires the driver of a vehicle to record on a daily runningsheet the mileage run on each trip or the duty on which he is engaged, but issues him a running instruction signed by a responsible officer authorizing the vehicle to proceed from its headquarters to a named destination. Apart from the supervision of responsible officers, the safeguard against illegal use of vehicles lies in the activities of the Provost Corps, whose duty it is to stop vehicles and satisfy itself that drivers have the requisite running authority. The Audit Office agrees that this control, properly carried out, should be reasonably satisfactory, and if the criticism which is from time to time directed against what appears unnecessary running of Army vehicles is indeed justified, it means that an officer in authority has failed in his duty. Home Guard Stores.—Army Stores Inspectors have spent much time in giving instructions to Home Guard accounting officers appointed during the latter part of last year. Prior to the appointment of these officers stores accounts had not been well kept, and there have been many "write-off" applications in order to adjust ledger balances to actual stocks. The principal item not satisfactorily accounted for was boots. Contrary to regulations, a Home Guard Group authorized the payment of car and truck allowance to trainees using their own vehicles to attend parades. Claims aggregating £551 were received, and two, amounting to £98, were paid by the Group before attention was drawn to the wrongful payment. The matter is still under inquiry.

XIX

B.—l [PT. ll]

(n) Air Force Stores The staff position of the Audit Department has allowed of only a minimum of attention being given to Air Department stores, but during the year the Air Department set up its own Inspectorate, and the reports of the Chief Inspector of Equipment have been made available to the Audit Office. These reports have mostly been couched in condemnatory terms, and reveal that at the majority of stations and depots stores accounting work has been badly done. To adjust the existing position, stations were in many cases instructed to make complete stocktakings, and it is probable that the amount required to be written off charge as deficiencies in stock will reach a large sum. The reports of inspections of the two main stores depots disclosed that the ledger cards were in a state of muddlement. Many accounts show more stock issued than is recorded as having been received, and there have been many instances in which this result was shown when large quantities of the relative line were actually in store. The Department made a request to Treasury and Audit to have all past records wiped out and a fresh start made with opening balances of actual stocks on hand, and in view of the position into which the accounts had drifted Treasury and Audit had no option but to grant the request. As it is not practicable to ascertain the actual deficiencies, the Air Department is unable to apply for formal writing off in terms of section 3 (3), Public Revenues Act, 1926. Air Department and other stores are sometimes euphemistically classed as "attractive" and "non-attractive." Blankets and clothing, for instance, are " attractive," whilst a propeller for an aircraft would presumably be " non-attractive." There is therefore some satisfaction in noting that the discrepancies between recorded and actual stocks applied impartially to " attractive " and " non-attractive " items, from which it may be reasonable to deduce that it is as likely that the records are at fault as that there has been any theft or misuse of the relative stores. It is satisfactory to be able to record that at several stations re-visited, by the Chief Inspector, his previous pointed criticisms have been found to have had salutary effect, and that an improvement in the keeping of stores accounts has been manifested. Only continued firm action, lioWever, will maintain a good position, and in this connection it is a matter for regret that a highly qualified accountant officer who had a share in drawing attention to stores control shortcomings has been allowed to resign his commission. (o) Navy Stores A satisfactory examination of the accounts at the Naval Base could not be undertaken, as ledger postings were in arrears —a position which has obtained over the past two years. The shortage of staff, which was the reason for the unsatisfactory state of the accounts, still exists. It is to be feared that, even if the stock accounts are now brought up to date, the lapse of time since a previous balance will preclude any satisfactory investigation into differences disclosed between recorded stocks and those actually on hand. (p) General Remarks on Control of Army, Air, and Navy Stores Much money and a great deal of time and energy have been expended in keeping stores records which, in the state reported, have little value. They do not provide satisfactory safeguard against misappropriation, and are of little assistance to the Services in providing information regarding stocks available for use, or in estimating future requirements. Reference has been made to accounts which record issues in excess of receipts, and when such a record is allowed to stand without prompt investigation and adjustment by the officers immediately responsible it becomes an absurdity, and indicates a want of earnestness and determination on the part of such officers to have matters put right. (q) Army Rations It is to be remarked that foodstuffs are distinct from the stores commented on in the foregoing, and that from the system of accounting in force Audit is able to ensure that supplies of foodstuffs purchased to provide are received into store and later issued to cookhouses in. accordance with the ration scale. From that point control consists of personal check and supervision by Army Officers in the camps.

XX

15. —1 [Pt. ll]

MINISTRY OF SUPPLY STORES The Munitions Branch, of the Ministry of Supply has found it necessary to purchase large quantities of materials in bulk, mainly from overseas, to enable contractors to produce munitions on order. When an Audit officer recently visited the store for the purpose of making an examination of the stores records it was found that storage space was seriously overtaxed and that certain materials for which space under cover could not be found were running a risk of deterioration through exposure to the weather. The examination of the stores records Las not yet been completed. The Textile and Radio Sections of the Ministry were also visited, but a satisfactory examination of the stores accounting records could not be made as the work was in arrears. The Audit Office is assured that strenuous efforts are being made to bring the work up to date, and the Department hopes to have records ready for audit in the course of a few weeks. COMMERCIAL FIRMS AS AGENT FOR GOVERNMENT STORES An innovation during the year was the appointment of commercial firms as the Government's agent for the receipt, custody, and distribution of certain stores. It was anticipated that the firms, having had long experience of the particular class of stores to be handled, would be able to provide better service than Departments without such special experience, but in two cases which have come under Audit review the arrangement appears to have been unduly costly. MONEY OR STORES WRITTEN OFF Section 3 (3), Public Revenues Act, 1926 The above section provides that no moneys or stores may be finally written off and discharged from Public Account without the authority of Parliament, and the Treasury Regulations require that before presentation of relative items to Parliament the concurrence of the Audit Office and the Treasury shall have been obtained. A statement of moneys and stores in respect of which Audit concurrence to writing off has been given since last report is shown as to the more important items in the Appendix hereto, page xxii. STAFF POSITION The calls of the Armed Forces on the staff of the Audit Department have been very heavy in comparison with the total number of its officers, and the position has now been reached at which it is my duty to report that the Audit Office is no longer able to perform satisfactorily the whole of its statutory duties. It will of course be understood that apart from the particular matters mentioned in this report, a mass of routine work in connection with auditing the public revenue and expenditure falls to be done by the Audit Office, and can be given attention only according to the staff available to the Department. ROLL OF HONOUR It is with deep regret that I record the death on active service of the undermentioned Audit officers :— Ryan, Plying Officer P. H. .. Killed on air operations, October, 1942. Cook, Warrant Officer A. R. . . Killed on air operations, May, 1943. CONCLUSION Harmonious relations have existed throughout the year between the Audit Department and other Departments of the Public Service, and the staff of the Audit Department has again rendered loyal and efficient service. The Law Officers of the Crown have, as in the past, been most helpful with advice on difficult legal questions. Cyril Gr. Collins, Controller and Auditor-General. Audit Office, Wellington, 29th July, 1943.

XXI

B.—l [PT. ll]

APPENDIX

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

XXII

Department and Particulars. Reason for writing off. V alue ol Stores. Cash. • Agriculture. £ s. d. £ s. d. Value of live-stock .. .. .. Died and missing .. .. .. 122 16 2 Education Value of stores .. .. ■. Lost, broken, &c. .. .. .. 158 IS 5 Health Value of stores . . .. .. Lost, broken, &c. .. .. .. 884 10 6 Value of stores .. •• Loss on sale .. .. .. 118 12 4 Maintenance and treatment .. .. Debtors unfinancial and untraceable.. .. 188 19 5 Housing Rents .. .. .. • • Debtors unfinancial .. .. .. .. 3,427 1 4 Industries and Commerce, Tourist and Publicity (including Linen Flax Section) Value of stores .. .. .. Lost, broken, &c. .. .. .. 334 8 0 Value of stores .. . . . . Destroyed by fire .. .. .. 316 17 0 Internal Affairs Value of stores .. .. • • Loss on sale .., .. .. 152 10 0 Value of stores .. .. .. Destroyed by fire .. .. .. 119 2 7 Justice and Prisons Value of live-stock .. .. .. Died and missing .. .. .. 2,020 6 11 Value of stores .. . • • • Lost, broken, &c. .. .. .. 297 12 10 Value of stores .. .. • • Destroyed by fire .. .. .. 245 17 4 Labour Fares and passage-money advanced to work- Debtors unfinancial and untraceable .. .. 140 4 7 men Repairs to motor-vehicles damaged in acci- Nugatory expenditure .. .. .. 113 6 2 dents Land and Income Tax Income-tax .. .. .. •• Debtors unfinancial and untraceable .. .. 7,561 12 8 Lands and Survey Value of live-stock .. .. •• Died and missing .. .. .. 13,705 7 3 Value of stores .. .. • • Lost, broken, &e. .. .. .. 340 6 2 Advances, land-development .. .. Debtors unfinancial .. .. .. .. 2,319 18 0 Advances, small farms .. .. .. Debtors unfinancial .. .. ' .. .. 3,593 14 1 Interest, small farms .. .. . . Debtors unfinancial .. .. .. .. 481 13 1 Rents .. .. .. •• Debtors unfinancial .. .. .. .. 4,734 16 11 Rents, small farms .. .. .. Debtors unfinancial .. .. .. .. 194 5 2 Repairs to motor-vehicles damaged in acci- Nugatory expenditure . . ' .. .. 267 9 10 dents Mental Hospitals Value of live-stock .. .. •. Died and missing . . .. .. 626 16 3 Value of stores .. .. •• Lost, broken, &c. .. .. .. 785 8 11 Mines Value of stores .. .. •• Lost, broken, &c. .. .. .. 4,899 14 10 Advances to mining companies .. .. Irrecoverablo .. .. .. .. 9,423 14 9 National Commercial Broadcasting Value of stores .. •. .. Lost, broken, &c. .. .. .. 319 4 8 National Service Value of stores . . .. .. Lost, broken, &c. .. .. .. 271 13 7 Native Value of live-stock .. .. .. Died and missing .. .. .. 44,848 0 9 Value of stores .. .. .. Lost, broken, &c. .. .. .. 1,136 4 11 Advances, Native land settlement .. Part-payment accepted in full satisfaction .. 4,483 14 3 Issues erroneously made to non-units .. Irrecoverable .. .. . . .. 916 8 3 Sale of timber.. .. .. .. Debtor deceased .. .. .. .. 298 14 3 Native Trust Advances on mortgage .. .. Loss on realization .. .. .. .. 147 5 6 Post and Telegraph Value of stores .. .. .. Lost, broken, &c. .. .. .. 440 8 8 Value of stores .. .. . . Stolen .. .. .. .. 371 0 5 Value of stores .. .. .. Destroyed by fire .. .. .. 519 12 10 Repairs to motor-vehicles damaged in acci- Nugatory expenditure .. .. .. 887 10 2 ' dents Toll accounts and telephone services .. Debtors unfinancial .. .. .. .. 337 18 10 Marketing Value of stores ... .. .. Revaluation of assets .. .. 3,246 1 0 Sale of produce .. t. .. Debtors unfinancial.. .. .. .. 176 15 11 Printing and Stationery Value of stores .. .. .. Lost, broken, &c. .. .. .. 845 4 1

B.—l [Pt. 11l

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

XXIII

Department and Particulars. R»M™fn»w.in M «o L, Keason tor writing off. Value of Stores. cash. Public Trust Advances on mortgage Loss on realization d ' 37,278 18 % Public Worlcs Value of stores Lost, broken, &c. .. 2 fioi « in Value of stores .. o +r ,i' ' * * •• o 10 Value of stores .. .. " Loss on sal« " " " 335 14 3 Value of stores .. .. " Destroyed hv fir, 296 12 8 Repajs t0 motor-vehicles damaged in a°ei- Nugatory expenditure i! 241 6 0 280 " 17 1Q WatOTrateS - .. 1,551 10 8 Railways SfcSSS : sSto"'" 1 -*" EST.!""*. - :: :: !!S! :: Debtors unfinancial .. .. . . t 477 q 0 Scientific and Industrial Research Value of stores .. .. . . Lost> broken; &c 248 12 3 Social Security Benefits, pensions, and allowances overpaid Debtors unfinancial .. .. .. _. 1 419 18 10 Stamp Duties Licensedut y Claims abandoned .. 3,814 8 9 State Forest Service Value of stores Lost> broken> &o 407 18 7 Treasury Advances, employment promotion .. Part-payment accepted in full.satisfac .. 4,000 0 0 Advances, general purposes relief .. Debtors unfinancial . . Advances, Hawke s Bay earthquake .. Debtors unfinancial .. " " J n Advances, repatriation .. .. . Debtors unfintmniol "' " " 148 15 0 Advances, State Advances .. Debtors unfinancial \ 1,710 o o War Expenses Air— Value of stores Lost; brok &c Value of stores 8to]en ' ir) tq o Value of stores .. . Deficient " " •• 113 19 9 Arrerp— - - •••' :: i! » "HglJ f ;; Value of stores i! & ° 19,230 11 1 Value of stores .. .. # Deficient ' ' ' '' 17 6 Value of stores .. .. " Destroyed hv fir a " " " ,050 18 11 Value of stores " by Are 7,099 S 6 aii i n , *' •* •• Gratuitous issues .. .. 1*9 « o Allowances and allotments overpaid .. Irrecoverable .. " , . . Cash and vouchers lost .. .. Irrecoverable " " " I ® Ait deficiencies .. .. TrrepoverahlA " " " 340 6 5 Navy— " 1ITec °verabie .. .. .. .. 177 17 11 Value of stores Loss on issue .. 1 788 Ifi o Value of stores .. .. t ost " J, 788 lb 9 Value of stores .. .. " ' » 10 11 1 _l

8.-l [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1943

I—B. l [PT. Tl]

1

TAXATION Year Ended Slst March( lfl43 Customs .... £ s. d. £ s>. d. 7,037,780 13 3 BEERDCTY .. 1,793,540 13 1 SAMSTAX •• 3,600,825 17 0 Film-hire Tax 107u 0 Highways .. .. 1,706,303 15 U*t Stamp Dutibs, — Adhesive Stamps .. .. 1KR „ „ Duty on Instruments .. .. ' Q7i'i«s a in Fines and Penalties " ;; ;; *g?o 19 -j Impressed Stamps .. .. ,, t _ [ " g,- „ _ Licenses to Companies .. .. _ . Shareholders'Licenses .. .. .' n„o it Duties payable by Racing Clubs .. .. _ " 724'fiifi 1 a Amusepients-tax .. .. .. .. " " " 1(1 a Lottery Duty 19 8 Overseas Passenger Duty .. 0 ' 0cr , (t . Miscellaneous .. .. .. " ;; " b * Receipts under Section 4, Mortgagees' Indemnity (Workers' Charges) Act, ' 1927 .' 1,321 2 0 Land-tax.. .. . 9 10 975,824 12 6 T ™- TAX 19,146,004 14 1 Miscellaneous .. .. 118,908 14 2 Total ' Ta xation „ - .. .. .. .. 36,195,865 1 10 Carried forward 7 7 36,195,805 1 10 * R Tr\ 0f TA° r ; S ?non S USed othe , rwise tha " as f™l for motor-vehicles in terms of section 6 of the Customs Amendment Act, 1939, amounted to £297,894 6s. 7d. t £516,243 Is. 8d, of this amount consists of fees, fines, &o., which are not taxation.

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942

-1943

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1943—continued

2

Year Ended 31st March, 1943. £ s. d. £ s. d. Brought forward . . .. .. .. . • .. 36,195,865 1 10 INTEREST:— On Capital Liability, Working Railways (interest at £4 per cent, on the total amount of capital moneys deemed to be expended in respect of the railways, as provided by Order in Council under the Government Railways Act, 1926)— £ s. d. Year 1941-42 .. ... .. .. .. 62,303 12 11 Year 1942-43 2,622,712 18 7 2,685,016 II 6 Less amount due and unpaid .. .. .. 122,712 18 7 .. 2,562,303 12 II On Capital Liability, Postal and Telegraph (interest as determined under section 95 of the Post and Telegraph Act, 1928, at £4 per cent, on the amount of the capital liability as at 1st April, 1942, together with interest at the rate of £2 per cent, on the net amount transferred from the National Development Loans Account during the financial year) ~ £ s. d. Year 1941-42 (balance) .. .. .. .. 9,702 0 0 Year 1942-43 (on account) .. .. .. 682,935 0 0 .. 692,637 0 0 On the Public Debt Redemption Fund (details on separate statement) .. .. 392,203 6 7 On other Public Moneys (details on separate statement) .. .. .. 486,133 I 0 TOTAL, Interest .. .. .. .. .. .. 4,133,277 0 6 OTHER RECEIPTS Registration and other Fees, — Air Navigation Act, 1931 .. .. .. .. .. .. 76 13 4 Animals Protection and Game Act, 1921-22 .. .. .. .. 3 0 0 Animals Protection and Game Act, 1921-22 (Part III) .. .. 7,855 19 0 Apprentices Act, 1923 .. •. . . • ■ .. • • 18 10 0 Arms Act, 1920 .. .. .. .. .. .. .. 1,272 9 0 Births, Deaths, and Marriages .. .. .. .. .. 26,709 5 4 British Nationality and Status of Aliens (in New Zealand) Act, 1928 . . 12 17 6 By-laws Act, 1910 .. .. .. .. .. .. 12 12 0 Cemeteries Act, 1908 . . .. .. .. . . .. 20 19 6 Cinematograph Films Act, 1928 .. .. .. .. .. 2,777 2 3 Coal-mines Act, 1925 .. .. .. .. .. .. 156 I 0 Crown Grant Fees .. . . .. .. . . .. Dr. 10 0 Customs Act, 1913 .. .. .. .. .. .. 13,487 18 8 Dairy Industry Act, 1908 .. .. .. .. .. .. 2,171 16 6 Dentists Act, 1936 .. .. .. . . . . .. 621 17 6 Distillation Act, 1908 . . .. .. . . . . .. 130 0 0 Education Act, 1914 . . . . . . .. . . . . 110 Electrical Wiremen's Registration Act, 1925 . . .. .. . . 845 4 6 Engineers Registration Act, 1924 .. .. .. .. .. 9 18 0 Explosive and Dangerous Goods Act, 1908 .. .. .. .. 6,351 9 0 Factories Act, 1921-22 .. .. .. .. .. .. 4,404 13 6 Fertilizers Act, 1927 .. . . .. .. . . .. 337 9 0 Finance Act, 1915 (Part III), (Beer Duty) .. .. .. .. 1,511 0 0 Fisheries Act, 1908 .. .. .. .. .. .. 1,670 5 5 Friendly Societies Act, 1909 .. .. . . . . .. 0 10 0 Health Act, 1920 .. .. .. .. .. .. .. 8 ]5 0 Hospitals and Charitable Institutions Act, .1926 .. . . . . 700 7 9 Industrial Conciliation and Arbitration Act, 1925 .. .. .. 169 18 0 Industrial Efficiency Act, 1936 .. • . . . . .. .. 132 0 9 Inspection of Machinery Act, 1928 .. .. .. .. .. 22,094 3 2 Land Agents Act, 1921-22 .. .. .. .. .. 5,659 2 0 Licensing Act, 1908 .. .. . . .. .. .. 44 0 0 Life Insurance Act, 1908 .. .. .. .. .. .. 050 Margarine Act, 1908 .. . . .. . . .. .. 3 0 0 Masseurs Registration Act, 1920 .. .. .. . . . . 297 5 3 Meat Act, 1939 .. .. .. .. .. .. .. 61,795 18 10 Carried forward .. .. .. .. .. 161,362 7 9 Carried forward . . .. .. . . . . . . 40,329,142 2 4

B.—l [P T . ll]

PUBLIC ACCOUNTS, 1 942-1943

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1943—continued

3

Year ended 31st March, 1043. Br0UghtforWard ■■ - - •• - L £ .. 8 ' d " 40,329,142 S 2 4 OTHER RECEIPTS— continued. Brought forward ? 0 Registration and other Pees—continued. Medical Practitioners Act, 1014 . . .. Mining Act, 1926 .. .. '' " " " ® Money-lenders Act, 1908 .. .. .. ' ' " " . ° Motor-vehicles Act, 1924 .. " " " of ? a Native Land Act, 1931 .. ' " " " r r n Native Land Amendment and Native Land Claims Adjustment' Act 1926 Section 14 (Taupo Waters) — Pees, Licenses, and Camp-sites .... 9 907 i r •> Pines and Penalties .. .. .. " " « 11 n New Zealand Loans Act, 1932 .. .. '' " " iwr 7 n Nurses and Mid wives Registration Act, 1925 " " in 7«2 17 ' Opticians Act, 1928 .. .. .. ' " " r Orchard and Garden Diseases Act, 1928 .. " " ,7 Patents, Designs, and Trade-marks Act, 1921-22 " " 11 sfo n , Petroleum Act, 1937 .. .. .. " " " ' 0/0 Plumbers Registration Act, 1912 .. " " " " J ® Poisons Act, 1934 " '' '' 15 10 Public Safety Conservation Act, 1932 ' " " " „ I, f. Sales Tax Act, 1932-33 .. .. .. " " " .t 6 . " ° Second-hand Dealers Act, 1908 .. .. " " " qk7 n n Servants' Registry Offices Act, 1908 . . " " " P " Stallions Act, 1938 .. " " .,J. Stock Act, 1908 .. .. " " " " '• .J® Jo ® Stock Remedies Act, 1934 .. . , ]' " " J; ' Ji Stone-quarries Act, 1910 . . .. . [ ' [ " " 17 1 r a Timber Kxport Act, 1908 .. .. '' '' " ' ' inn Timber-floating Act, 1908 .. .. .1 " " " 9 in n Tobacco Act, 1908 .. . . ' " ' ' ' ' . , " Tramways Act, 1908 .. .. " " " " ' ° Transport Licensing Act, 1931 .. " " n «af o 9 Valuation of Land Act, 1925 .. .. .. " " t „ Veterinary Surgeons Act, 1926 .. .. " " " in ie a Weights and Measures Act, 1925 .. .. 7 329 14 11 — 274,217 10 6 Territorial Revenue, — Rents, Royalties, and Miscellaneous Receipts from lands Agricultural Department .. n , „ „ Air Department ]] " " J)r ' l a f " ® Army Department .. .. , , _ _ '' '' , ..J.® ® '' Education Department .. .. .. " " " m i i Internal Affairs Department .. . . " " " ■ ft a Justice and Prisons Department .. " " 47r 13 4 Lands and Survey Department— ' Crown Lands .. .. „. Q „„„ „ Hauraki Plains land .. .. .. " " " fi'nqo ? Swamp Drainage lands .. . . '' " " ? Small-farms Scheme .. .. .. " 9 071 19 <> Miscellaneous Pees .. .. .. [ " " f ior ia "!» Marine Department .. .. .. [ " " I7r ir n Mental Hospitals Department . . . . '' " " inn iq Mines Department .. .. '' '' , . 0 ~: J „ f Police Department .. .. " 'dt\l a Public Works Department .. .. ' r 07 4 K Scientific and Industrial Research Department - .. State Porest Service Department .. .. ['' 37 jgg jo I, 415,506 17 3 Carried forward .. .. Carried forward .. .. ~

8.-l [£t. li]

PUBLIC ACCOUNTS, 194 2-1943

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1943 —continued

4

Year ended 31st March, 1913. £ s. d. £ s. d. Brought forward .. .. .. .. .. .. 40,329,142 2 4 OTHER RECEIPTS— continued. Brought forward .. .. .. .. .. .. 689,724 7 9 External Affairs, — New Zealand Reparation Estates .. .. .. .. .. 87,942 16 0 Export of Bananas from Samoa .. .. .. .. .. 41,010 15 1 128,953 11 I Justice, — Court Fees, Fines, and Bankruptcy Commission .. .. .. .. 113,080 8 0 Marine, — Pilotage Rates and Harbour Fees .. .. .. .. .. 641 9 0 Shipping and Seamen Act, 1908 .. .. .. .. .. 66,888 19 0 Rents of Foreshores, Royalties, &c. .. .. .. .. 2,256 9 9 Sale of Oysters under Fisheries Act, 1908 .. .. .. .. 8,786 4 0 Rents from Toheroa Areas .. .. .. .. . • 341 16 8 Westport Harbour .. .. .. .. .. .. 46,016 5 10 124,931 4 3 Profits of Trading Institutions, — Public Trust Office — Half of profits credited in terms of section 24 (1) of the Finance Act, 1929— For year 1941-42 .. .. .. .. .. .. 8,512 0 7 Reserve Bank of New Zealand— Profits credited in terms of section 36 (c), Reserve Bank of New Zealand Act, 1933— For year 1941-42 .. .. .. .. .. .. 350,241 19 9 Native Trust Office — One-third of Profits credited in terms of section 49, Native Trustee Act, 1930— 1940-41 .. .. .. .. .. .. .. 2,001 5 10 360,755 6 2 Native, — Fees collected in Stamps under the provisions of the Native Land Act, 1931 .. 5,625 16 3 Printing and Stationery,— General Receipts .. .. .. .. .. .. .. 314,346 19 6 Stamp Duties, — Land Registry and Deeds Register Offico Fees .. .. .. .. 52,410 14 3 Tourist and Health Resorts, — Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, i908 .. .. .. .. .. .. .. 101,461 6 9 Miscellaneous (details on separate statement) .. .. .. .. 162,643 13 4 Recoveries on account of Expenditure of Previous Years (details on separate statement) .. .. .. .. .. .. .. Dr.22,349 10 8 Recoveries on account of Unauthorized Expenditure of Previous Y ears (details on separate statement) .. .. .. .. .. 28300 Total, Other Receipts .. .. .. .. 2,031,866 16 8 Total Revenue .. .. .. .. .. .. 42,361,008 19 0

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1 942-1943

STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1943

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1943

5

Repayment of the Public Debt Act, 1925, Section 12 (a): — Interest earned by the capital moneys of the Public Debt Redemption Fund held by— £ s d «w liC A^ rUStee •' .. 282,515 16 7 btate Advances Office .. .. .. .... .. .. .. 109,687 10 0 £392,203 6 7

£ s. d. £ s. d. £ s d Interest on othek Public Moneys : — On investments made in respect of the — Deposits Account .. .. .. . . . , 28 948 18 8 Loans Redemption Account .. . . .. .. 27 10 8 Ordinary Revenue Account .. .. . . . . 30.587 2 2 Bank of New Zealand Shares Account: Dividends transferred to Ordinary Revenue Account in terms of section 8 (3), Finance Act, 1926— Dividend on 500,000 £1 preference A shares .. 43,750 0 0 Final dividend on 1,375,000 £1 preference B shares for year eijded 31st March, 1942 .. .. 29,687 10 0 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1943 .. .. 18,750 0 0 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 31st March, 1942 .. .. 6,152 6 10 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 30th September, 1942 .. 6,152 6 10 104,492 3 8 Public Works Account .. .. .. . . ,. 34,468 1 6 Receiver-General's Deposit Account . . .. . . i 338 8 9 War Expenses Account .. .. .. .. . . 59 3 7 199,921 9 0 On £1,226,000 appropriated out of Public Works Account and paid to Main Highways Account in terms of paragraph (6), section 16, Main Highways Act, 1922— Finance Act, 1930, section 36 . . .. .. .. gl 300 q q On amount due from the Public Works Account in terms of section 38 (3), Native Land Amendment Act, 1936, on account of Native Land Development (on account) .. .. 114 171 12 3 On loan of £400,000 to the Rural Intermediate Credit Board, year ended 30th June, 1942 .. .. .. 12 000 0 0 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931 .. . . .. .. 220 10 0 On loans to earthquake sufferers —Pahiatua earthquake .. . . 8 8 2 On loans to local bodies under Local Bodies' Loans Act, 1908 .. .. .. .. .. .. .. .. 46,592 14 4 On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. .. .. .. 2 892 11 1 On loan to Taieri River Trust in terms of section 3, Taieri River Improvement Amendment Act, 1939 .. .. ,. 2 550 0 0 On loans under section 26, Agriculture (Emergency Powers) Act, 1934 .. .. .. .. .. .. 1,504 16 2 On miscellaneous advances— For erection of hostels, &c. —New Plymouth High School .. 303 12 4 For Native Land Settlement Account —Survey liens .. .. 805 2 3 From Vote " Agriculture," to various agricultural associations .. .. . . .. .. . . 20 19 5 To Cook Islands Fruit Account .. .. .. .. 331 16 3 To discharged soldiers under Repatriation Act, 1918 .. .. 60 9 2 To Eastbourne Borough Council for drainage works .. .. 201 6 9 To Egmont National Park Board .. .. .. .. 1 12 7 To Gabriel's Gully Blue Spur Goldmining Co., Ltd. .. .. 24 0 0 Carried forward .. .. .. .. 1,748 18 9 441,162 1 0

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1943—continued

6

£ s. d. £ s. d. £ s. d. Brought forward .. .. •• 1,748 18 9 441,162 1 0 Interest on other Publtc Moneys—continued. On miscellaneous advances—continued. To Hospital Boards— Auckland .. . • •• •• •• 1,526 12 11 Bay of Plenty .. ■ ■ • • • • • • 23 5 9 Kaipara .. ' .. • • • • • • 18 6 0 Marlborough .. .. • • • • • • 34 10 4 Otago 230 15 10 Palinerston North . . ■ • • • • • 48 6 7 Patea.. .. • • • • • • • • 19 19 9 South Otago .. .. • • • • • • 26 19 2 Taumarunui .. •. • • • • • ■ 17 10 8 Tauranga .. .. •• • • ■ • 32 17 6 Waikato . • ■ • ■ ■ • • • ■ 48 6 7 Wairarapa .. .. •• •• •• 056 Wairoa .. .. • • • • • • 23 10 8 Wellington .. . . . • • • • • 225 15 1 o 4 To Land Settlement Associations — Angland .. . • ■ • • • • • 324 14 9. Blairgowrie .. ■ • • • • ■ • • 375 18 2 Bruce.. .. • • • • • • • ■ 385 9 4 Ghabtleton . . . . • • • ■ • • 234 7 1 Clifton Grove .. . . • • • ■ • ■ 825 13 3 Eiflelton . . .. ■ • • • • • 200 0 0 Glencairn .. . . • • • • • • 289 16 1 Gleniffer .. • • • ■ • • ■ • 109 8 10 HariHari .. .. •• 182 6 9 Kelman . . • ■ • • ■ • • • 94 9 6 Lake Alico .. •• •• 137 17 11 Matamau .. . . ■ ■ • ■ • • 592 6 5 Melville Downs .. .. ■ • • ■ 235 2 6 Nikau Grange . . .. • ■ ■ • ■ ■ 198 6 3 Otaikarangi .. . . • • ■ ■ ■ • 59 ) 8 2 Otauiri 298 0 1 Owersby . • • • • • • • ■ ■ 497 9 I Quiltowen 920 15 4 Trentham .. • • ■ ■ • ■ • • 254 5 6 Waitohi Downs .. .. • • • • 368 14 5 WentnOT '• " 6,706 17 1 To Lower Clutha River Trust .. .. .. 82 4 0 To Maori Gold Mining Co., Ltd. . . .. . . .. 97 19 0 To Maori Land Boards, under section 340, Native Land Act, 1931 . • • • • ■ ■ • • • • • 6 16 3 To Mount Cook and Southern Lakes Tourist Co., Ltd. (lease of Hermitage, Mount Cook) .. . • •• Dr. 166 5 10 To Opotiki Borough Council .. . . ■ • • • ° 2 11 To Point Elizabeth Coal Co., Ltd. . . .. • ■ • • 2.) 3 8 To Rotorua Golf Club to o 1 To Terrace Coal-mines .. .. • • • • • • 12 3 4 To Y.M.C.A. — For purchase of cinemas .. .. .. •• t r t For purchase of radio sets .. .. .. ■ • 2 6 8 To Westhaven Coal Co. . . .. ■ • ■ • • • J> Jj * Under the Native Housing Act, 1935 .. .. .. o,3&l I Under the Native Land Act, 1931, section 521 (2) .. .. 987 4 8 Under the Native Land Amendment Act, 1936— Section 48 •• 261 15 4 Under the Small-farm Plan .. .. •• 21,202 19 5 Under the Village-homestead Settlement Scheme .. .. 126 13 7 10 Miscellaneous interest on— Balance of Post-office Savings-bank Accounts used by Child Welfare Branch, Education Department .. .. 2 11 9 Debentures under the Hutt Road Act, 1915 .. .. •• 2 ' 10 s Deposits by High Commissioner . . .. • • • • o ,, Mortgages due to Reparation Estates . . • • • • A u Purchase-moneys in connection with sales of land and buildings— Education Department . . .. • • • ■ o» J o Department of Lands and Survey .. 102 18 6 Public Works Department .. •• 185 2 1 3,320 4 5 Crown's proportion of Greymouth Harbour Board special coal rate : Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 of the Greymouth Harbour Board Act, 1884 .. . . ■ • • • ">' £486,133 1 0

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1943

7

£ s. d. £ a. d. £ a. d. Ireasury Department,:— Conscience-money .. .. .. .. .. 367 15 0 Exchange, commission, discount, &c. .. .. .. 12 9 Unclaimed moneys— Under Public Revenues Act, 1026, section 30— Courts of Law Trust . . . . .. .. 154 19 10 Forests Clerks' deposits .. .. .. 16 3 11 Gaolers' deposits . . .. .. .. 0 10 9 Goldfields deposits . . .. .. .. 6 2 0 Labour deposits .. .. .. 254 16 3 Land revenue deposits .. .. . . .. 0 19 0 Maori Land Board Deposits .. .. . . 45 1 2 Marine deposits . . .. . . .. 33 4 11 Probation Officers' deposits .. .. .. 33 5 5 Under Public Revenues Act, 1926, section 95— General estates .. .. .. .. 5,010 7 3 Bankruptcy Act, 1908 . . . . .. . . 279 3 6 Rating Act, 1925 .. .. . . .. 120 4 11 Shipping and Seamen Act, 1908 .. .. 6 16 6 Unclaimed land balances .. .. .. 220 16 5 Surplus cash—Not identified .. .. .. 3 11 5 Transfers from Deposits Account — Miscellaneous, &e. . . .. .. .. 35 8 6 Unclaimed earnings .. .. .. . . 405 11 o Unpresented cheques .. .. .. . . 461 3 11 Dividends unclaimed for over 10 years — N.Z. Government stock .. .. . . 122 0 1 Excess cash at Government offices .. . . 40 6 4 Miners' rights and prospecting licenses, Sounds County 0 4 9 Money forfeited under Finance Emergency Regulations 1940 .. .. .. .. . . 29 17 0 Money found by or handed to police officers, &c., not claimed .. .. .. ,. ., 34 17 2 Money found in Government institutions .. .. 0 19 Money found on prisoner (confiscated) .. .. 25 0 2 Unclaimed balances—Native Trustee .. . . 49 15 4 Unclaimed moneys —Maori Land Boards .. . . 77 3 5 Bank of England fractions of interest . . . . 144 19 7 Cash seized in gaming raids .. . . .. 1118 0 Duty on scrap gold and jewellers' sweepings .. . . 1,540 13 11 Forfeited deposits— Land revenue deposits .. .. .. . . 2 5 0 Overseas Passengers Emergency Regulations 1939 . . 475 0 0 Receiver-General's Deposit Account .. .. 10 0 0 Repayment of liability to the Consolidated Fund— Finance Act, 1926, section 22 (Housing Account) . . 100 0 0 Surplus funds, Waitangi Land Settlement Association.. 1,014 8 10 11,135 15 9 Customs Department :— Rents of buildings .. .. . . .. 74 15 0 Sale of goods seized by Customs .. .. .. 271 5 5 340 o 5 Land and Income Tax Department :— ■ 4 Unclaimed moneys— Under Unclaimed Moneys Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. .. 9,167 6 10 Stamp Duties Department : — Amounts received under Companies Act, 1933, section 283 . . 123 7 8 Department of Internal Affairs :— Fees and fines, Rotorua Acclimatization District .. 92 17 3 Fees for— Camp sites, licenses, &c. .. .. .. .. 35 18 0 Slipway .. .. .. .. .. 440 Storage of powder .. .. .. .. 1,377 10 10 Passport fees .. .. .. .. .. 345 7 6 Rents of buildings .. . . .. .. 362 9 8 Sale of— Fishing and game licenses, Rotorua Acclimatization District .. .. .. .. .. 2,673 11 11 Publications .. .. .. ,. .. 58 15 3 Wasto paper .. .. .. .. .. 43 10 5 4,994 4 10 Carried forward .. .. .. .. 25,766 15 6

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942 - 1943

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1943 —continued

8

£ s. d. £ s, d. £ s. d. Brought forward .. .. .. •• 25,766 15 6 Marine Department : — Rents of buildings .. .. . • •. • • 64 0 0 Department of Labour Sale of scales (confiscated) .. .. .. .. .. 600 Department oe Justice and Prisons : — King's Counsel fees .. • • • • • • 2 2 0 Rents of buildings .. .. • • • • 514 17 7 516 19 7 Police Department : — Rents of buildings . . • • • ■ • ■ 1,206 11 8 Sale of — Firearms (confiscated) .. . . .. . ■ 78 6 10 Liquor (confiscated) .. .. .. •• 1,047 8 11 2,332 7 5 Public Works Department : —• Amounts credited in terms of section 16 (2) of the Finance Act, 1930 (No. 2)— Receipts under section 17 (4) (c), Waihou and Ohinemuri Rivers Improvement Act, 1910— Rents, royalties, &c. .. . • • • • • 384 15 7 Contributions under sections 17 and 18, Waihou and Ohinemuri Rivers Improvement Act, 1910 — Gold-mining companies .. •• •• 3,191 15 4 Gold duty— £ s. d. Te Aroha Borough .. .. 0 10 3 Ohinemuri County .. .. 368 19 2 Piako County .. •. 1 15 10 371 5 3 Consolidated Fund — For year 1941-42 . . .. .. .. 1,554 14 0 Payment for the privilege of draining into pipe-line, Ellerslie Police-station site .. .. . . I 10 0 Receipts from irrigation and water-supply schemes .. 26,099 19 4 Rents of buildings .. •• 44,208 8 6 Water-power license revenue .. .. .. 1,794 18 4 77,607 6 4 Department oe Lands and Survey : — Hauraki Plains Act, 1926 — Rates 3,464 7 2 Miscellaneous receipts .. .. .. .. 71950 Raneitaiki Land Drainage Act, 1910— Rates .. .. • • ■ • ■ • • • 21,863 2 0 Miscellaneous receipts .. .. . • •• 4,210 18 10 Scenery Preservation receipts .. • • . . 1,399 14 0 Swamp Drainage Act, 1915 — Rates 14,103 1 8 Miscellaneous receipts .. .. • • • • I > 161 12 1 46,922 0 9 Department of Agriculture : — Rents of buildings .. • • • • • • • • ' > 922 9 8 Department oe Industries and Commerce, Tourist and Publicity:—• Rents of buildings .. .. • • • • • • 35- 5 10 Department or Scientific and Industrial Research : — Fees for analyses .. ■ • • • • ■ • • 178 19 3 Rents of buildings .. •• •• ■■ 122 0 0 —— uUU 1J o Mines Department : — Commission on coal and goldfields revenue collected .. 1,145 2 6 Hire of drills, &c. .. .. • • • • • ■ 742 3 0 Rents of buildings .. .. • • • • • • 6 15 0 Sales under section 22, Mining Amendment Act, 1937 .. 107 15 0 2,001 15 6 Department of Health: — Rents of buildings .. • • • • • • • • 1° 1 Mental Hospitals Department :— Rents of buildings .. ..... • ■ • • • • " Education Department :— Fees for teachers' certificates, licenses, &c. .. . . 544 7 2 Rents of buildings . . •• •• •• 3,569 13 11 Unclaimed earnings .. •• •• 42 0 3 4,156 1 4 £162,643 13 4

B. —1 [Pt. ll]

PUBLIC ACCOUNTS, 1 942-1 943

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1943 Ordinary Revenue Account

2—!>>. 1 [Pt. IT]

9

Legislative Department :— £ s. d. £ a. d. £ s. d. Sale of—• Publications .. .... .. .. 104 4 10 Surplus and obsolete stores .. .. .. 54 6 7 158 11 5 Treasury Department :— Repayment of loans to agricultural associations .. 135 13 4 Sale of surplus and obsolete stores .. .. .. 63 16 3 199 9 7 Customs Department : — Sale of surplus and obsolete stores .. .. .. .. 128 5 9 Land and Income Tax Department Sale of surplus and obsolete stores Stamp Duties Department :— Sale of surplus and obsolete stores .. . . .. .. 27 16 0 Public Service Commissioner's Office Sale of surplus and obsolete stores .. .. .. .. 150 0 0 Department of Internal Affairs :— Sale of surplus and obsolete stores .. .. .. .. 4 0 0 Department of External Affairs :— Sale of surplus and obsolete stores .. .. .. .. 11263 Marine Department :— Sale of surplus and obsolete stores .. .. .. .. 733 14 0 Department of Labour Recovery of passage moneys — Immigrant artisans .. .. .. .. 341 6 8 Nominated immigrants .. .. .. .. 11 7 6 Sale of surplus and obsolete stores . . .. .. 77 8 9 430 2 11 Native Department :— Sale of surplus and obsolete stores .. .. .. .. 165 2 11 Valuation Department :— Sale of surplus and obsolete stores .. .. .. .. 35 8 6 Electoral Department :— Sale of surplus and obsolete stores .. .. .. .. 10 0 National Service Department : — / Sale of surplus and obsolete stores .. .. .. .. 50 5 3 Department of Justice and Prisons : — Sale of surplus and obsolete stores .. .. .. .. 327 7 11 Police Department : — Sale of surplus and obsolete stores .. .. .. 2,615 1 2 Public Works Department :— Recovery of value of stocks transferred to War Expenses Account .. .. •• •• •• •• Dj-,31,106 7 4 Department of. Lands and Survey :— Recovery of bad debt written off in previous years, Discharged Soldiers Settlement Account .. .. 0 10 0 Repayment of loan —Egmont National Park Board .. 47 10 0 Sale of surplus and obsolete stores .. .. .. 327 18 9 375 18 9 Carried forward .. .. .. .. /Jr.25,591 16 11

B.—l [Pt. iij

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1943—continued Ordinary Revenue Account-continued

10

£ s. d. £ s. d. £ a. d. Brought forward .. .. .. .. Dr.25,591 16 11 DEPARTMENT OE AGRICULTURE :— Repayment of loans, Poroti Block .. .. .. 2 15 0 Sale of surplus and obsolete stores .. .. .. 1,171 6 6 1,174 1 6 Department oe Industries and Commerce, Tourist and Publicity :— Instalments on account of advance to Rotorua Golf Club 274 17 10 Sale of surplus and obsolete storjs .. .. .. 439 6 10 714 4 8 Department oe Scientific and Industrial Research :— Sale of surplus and obsolete stores .. .. .. .. 110 1 6 Mines Department :— Sale of surplus and obsolete stores .. .. .. .. 289 15 3 Transport Department Sale of surplus and obsolete stores .. .. .. .. 59 0 6 Department oe Health Sale of surplus and obsolete stores .. .. .. .. 391 7 7 Mental Hospitals Department : — Sale of surplus and obsolete stores .. .. .. .. 248 0 0 Education Department Sale of surplus and obsolete stores .. .. .. .. 252 10 2 National Provident and Friendly Societies Department :— Sale of surplus and obsolete stores .. .. .. .. 351 — Dr. 22,349 10 8 UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS Public Works Department : — Purchase of Hollyford Canteen .. .. .. ■ • • • 283 0 0 Dr. 22,066 10 8

13.-1 [Pt. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE, and of RECOVERIES in respect of such DISBURSEMENTS, for the FINANCIAL YEAR ended 31st March, 1943 Debt Services —Interest

11

Gross Interest due and Nature of Security. Maturity Date. „ charged to Ordinary perCent. Revenue Account for Year ended 31st March, 1943. £ s. d. Stock .. .. .. .. 1st March, 1944 .. .. 4J 330,284 10 6 Stock .. . . . . . . 1st January, 1940-45 .. .. sf 286,471 10 0 Debentures .. .. .. .. 15th February, 1945 .. .. 5 10,050 0 0 Stock .. .. .. .. 1st March, 1945 .. .. 4J 341,140 16 8 Stock .. .. .. .. 15th March, 1945 .. .. 4 10,490 16 0 Stock .. . . .. .. 1st April, 1945 .. .. 3 289,799 8 0 Stock .. .. .. .. 30th June, 1945 .. .... 3 ,14,361 15 7 Stock .. .. .. .. 15th July, 1945 .. .. 3 64,347 1 3 Stock .. .. .. .. 1st January, 1946 .. .. 5 644,305 10 2 Stock and Debentures .. .. 15th February, 1946 .. .. 4 393,600 11 1 Stock .. .. .. .. 1st April, 1946 .. .. 3 37,275 6 3 Stock .. .. .. .. 1st April, 1946 .. .. 4 16,438 4 9 Stock .. .. .. .. 1st August, 1946 .. .. 2| 83,344 5 9 Stock .. .. .. .. 15th September, 1947 .. .. 2J 130,024 10 9 Stock .. .. .. .. 15th September, 1947 .. .. 4 114,240 0 0 Debentures . . .. .. .. 15th September, 1947 .. .. 5 60,667 10 0 Stock .. .. .. .. 1st November, 1947 .. .. 4J 504,972 7 10 Stock . . . . .. .. 15th May, 1948 .. . . .. 2J 3 6 4 Stock .. .. .. 15th September, 1948 .. .. 3 194,845 15 9 Stock .. . . .. .. 30th November, 1948 .. ... 4 199,760 19 5 Stock .. .. .. .. 1st January, 1949 .. .. 4 420 0 0 Stock and Debentures .. .. 15th April, 1949 .. .. 4 ' 358,528 4 0 Stock .. .. .. .. 15th December, 1940 .. .. 5 375,000 0 0 Stock .. .. .. .. 15th December, 1950 .. .. 3J 8,750 0 0 Stock and Debentures .. .. 1st February, 1951 .. .. 5J 111,595 0 0 Stock .. .. .. .. 15th May, 1952 .. .. .. 4 499,364 4 0 Stock .. .. .. .. 1st February, 1954 .. .. 3| 215,971 18 2 Stock .. .. .. .. 1st August, 1951-54 .. .. 3 205,211 12 11 Stock and Debentures .. .. 15th June, 1955.. .. .. 4 379,264 17 4 Stock .. .. .. .. 1st July, 1952-55 .. .. 3 360,000 0 0 Stock .. .. .. .. 15th September, 1952-55 .. .. 3 273,621 16 11 Stock and Debentures .. .. 1st January, 1956 .. .. 3 10,873 10 0 Stock .. .. .. ., 1st January, 1956 .. .. 4 4,000 0 0 Stock .. .. . . .. 15th January, 1957 .. .. 2J 42,086 17 4 Stock and Debentures .. .. 15th January, 1957 .. .. 3 1,407 0 0 Stock and Debentures .. .. 15th January, 1953-57 .. .. 3£ 319,059 12 8 Stock .. .. .. .. 15th January, 1957 .. .. 3J 27,165 14 8 Stock .. .. .. .. 1st February, 1957 .. .. 3 2,811 12 0 Stock .. .. .. .. 15th May, 1957 .. .. 2| 35,425 0 0 Stock .. .. .. .. 15th May, 1957 .. .. 3 173,092 0 10 Stock .. .. .. .. 15th May, 1957 .. .. 3| 48,828 0 2 Stock .. .. .. .. 15th August, 1957 .. .. 2J 172,545 19 5 Stock .. .. .. .. 15th August, 1957 .. .. 3 141,431 11 9 Stock .. .. .. .. 15th August, 1957 .. .. 4 84,890 8 0 Stock .. .. .. .. 15th February, 1958 .. .. 2J 71,947 4 11 Stock .. .. .. .. 15th February, 1958 .. .. sf 25,198 2 0 Stock .. .. .. .. 1st March, 1958 .. .. 4| 865,145 18 6 Stock .. .. .. .. 31st May, 1954-58 .. .. 4 221,521 17 6 Stock .. .. .. .. 15th June, 1958.. .. .. 2} 35,425 0 0 Stock .. .. .. .. 15th June, 1958 .. .. 3| 53,243 15 0 Stock .. .. .. .. 15th September, 1958 .. .. 2| 59,141 0 11 Stock .. .. .. .. 15th September, 1958 .. .. 3J 11,127 19 4 Stock .. .. .. .. 15th December, 1958 .. .. 2£ 71,050 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 3 757,078 11 7 Stock .. .. .. .. 15th January, 1959 .. .. 3£ 203,959 12 0 Stock .. .. .. .. 15th March, 1959 .. .. 2J 47,699 7 0 Stock .. .. .. .. 15th March, 1959 .. .. 3 13,459 17 3 Stock .. .. .. .. 15th March, 1959 .. .. 3£ 13,870 6 11 Stock .. .. .. .. 15th March, 1959 .. .. 4 25,225 12 0 Stock .. .. .. .. 15th July, 1959 .. .. 2| 43,383 3 4 Stock .. .. .. .. 15th July, 1959 .. .. 3 36,993 1 8 Stock .. .. .. .. 15th July, 1959 .. .. 3f 14,250 0 0 Carried forward .... .. .. 10,147,489 16 2 '

8.-i [Pt. IT]

PUBLIC ACCOUNTS, 1 942-1943

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

Domicile of Gross Interest paid, 1942-43 (Nominal Amounts.) £ s. d. London .. . • •• •• •• •• 5,254,958 10 7 London (paid in New Zealand) .. .. .. 86,597 17 4 Australia .. .. .. •• •• •• 47,010 0 0 New Zealand .. •• .. •• •• 7,132,503 16 7 £12,521,070 4 6

12

j Gross Interest due and „ , _ . Bate charged to Ordinary Nature of Security. Maturity Date. p er (< en t_ Revenue Account tor Year ended 31st March, 1943. £ s. d. Brought forward .. .. •• •• 1 V p Stock . .. .. 15th October, 1959 .. •• 3 51,091 1 6 Stock .. .. .. •• 15th November, 1959 .. •• 3 127,366 1 0 Stock .. .. •• 22nd May, 1960 .. .. 3£ 9,273 5 0 Stock .. .. .. •• 15th September, 1960 .. .. 3£ 474,824 0 1 Stock .. .. .. •• 15th October, 1960 .. .. 3j 180,590 8 2 Stock .. .. .. •• 1st February, 1963 .. .. 4 435,385 2 2 Stock .. .. .. •• 1st November, 1956-71 .. .. 5 250,000 0 0 Memorandum of Security .... •• 3 187,650 0 7 Floating Debt —i.e., Treasury Bills .. Various .. .. •• •• 657,400 J Gross interest charged to Ordinary Revenue Account for year ended 31st March, 1943 .. .. .. .. •• •• •• 12,521,070 4 6 Less amounts recovered .. .. .. •• •• •• 2,844,071 19 10 Net amount of interest charged to Ordinary Revenue Account for year ended 31st March, 1943 .. .. .. .. ■ • • ■ • • £9,676,998 4 8

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1 942-1 943

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and of RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1943 Debt Services

13

Gross Amount i Net Amount n .. ohar Se< 1 t0 I Recoveries „ charged to Ordinary Revenue j ™>Loverie». Ordinary Revenue Account. j Account. £ s. d. £ s. d. £ s. d. Interest (details as shown in foregoing statement) .. 12,521,070 4 6 2,844,071 19 10 9,676,998 4 8 AMORTIZATION OF DEBT Sinking Fund Finance Act, 1928, Section 13 :— Westport Harbour Act, 1920, — Westport Harbour Board Act, 1884 — Sinking Fund in respect of loans raised by Westport Harbour Board—• Annual payment in terms of section 13 (4) (a) — £ s. d. 1941-42 (balance) .. .. 3,800 0 0 1942-43 .. .. .. 7,000 0 0 10,500 0 0 .. 10,500 0 0 Amount paid in terms of section 13 (4) (cl), being 4J per cent, in respect of. £85,750 paid by the Public Trustee to 31st March, 1943, for redemption of loans— £ s. d. 1941-42 (balance) .. .. 1,929 7 6 1942-43 .. .. .. 3,858 15 0 5,788 2 6 .. 5,788 2 6 Total, Sinking Fund .. .. 16,288 2 6 .. 16,288 2 6 Repayment of the Public Debt Act, 1925 Repayment oe the Public Debt Act, 1925 Section 11 (a), Amount transferred to the Public Debt Repayment Account, being contribution for the year 1942-43 of J per cent, on the public debt within the meaning of the Act outstanding at 31st March, 1942 (J per cent. on £309,132,695 12s. 2d.) .. .. .. .. 1,545,663 9 7 .. 1,545,663 9 7 Amount transferred to the Public Debt Repayment Account, being contribution of J per cent, on " £24,338,707 15s. lid., debt redeemed under the Act to 31st March, 1942 .. .. .. .. 121,693 10 9 .. 121,693 10 9 Section 11 (&),— Amount transferred to the Public Debt Repayment Account, being contribution of 3J per cent, on £24,338,707 I5s. lid.., debt redeemed under the Act to 31st March, 1942 .. .. .. .. 851,854 15 6 .. 851,854 15 6 Amount transferred to the Public Debt Repayment Account, being contribution of .'i| per cent, on £2,609,045, debt redeemed under the Act during the year 1942 -43 computed from the dates of redemption to 31st March, 1943 .. .. .. 46,142 6 11 .. 46,142 6 11 Total, Repayment of the Public Debt 2,565,354 2 9 .. 2,565 354 9 9 Act, 1925 Transfer to Loans Redemption Account Public Revenues Act, 1926, Section i 35 (4): —- Transfer from Ordinary Revenue Account for redemption of loans — Ordinary Revenue Account— War Loan, 1914-18 .. .. .. .. 200 0 0 .. 200 0 0 Miscellaneous .. .. .. .. .. 200 0 0 .. 200 0 0 Total, Transfer to Loans Redemption 400 0 0 .. 400 0 0 Account ADMINISTRATION AND MANAGEMENT New Zealand Loans Act, 1932, Section 62 (3) Stamp duty on transfers of New Zealand Consolidated Stock 4,177 9 9 .. 4 177 9 9 New Zealand Loans Act, 1932, Section 61 :— Charges and expenses of raising loans, — .Fresh issues .. .. .. .. .. 72,284 4 3 .. 72,284 4 3 Issues in renewal and conversion .. .. .. 68 12 6 .. 68 12 6 Premiums paid in cash .. .. .. .. 8 15 0 .. 8 15 0 72,361 11 9 .. 72,361 11 9 Carried forward .. .. .. 76,539 1 6 .. 76,539 1 6 Carried forward .. .. .. 15,103,112 9 9 2,844,071 19 10 12,259,040 9 11

B —1 [PT. ll]

PUBLIC ACCOUNTS, 1 942-1 943

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

14

Gross Amount J I Net Amount r. ,f har 8ed to Reooverlps charged to Ordinary Revenue Recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ g. d. Brought forward .. .. .. 15,103,112 9- 9 2,844,071 19 10 12,259,040 9 11 j Brought forward .. .. .. 76,539 1 6 .. 76,539 1 6 ADMINISTRATION AND MANAGEMENT—co»«»»tted New Zealand Loans Act, 1932 : — Section 24 (I), — Amount paid Bank of England for year ended 30th April, 1942, for management of New Zealand loans — Consolidated Stock .. .. .. .. 37,439 2 5 Amount paid to the Reserve Bank of New Zealand for year ended 31st March, 1943, for management of New Zealand Government loans .. .. .. 23,377 19 4 Less amount recovered from— Main Highways Account .. .. .. .. 477 4 7 60,339 17 2 Total, Administration and Management 137,356 3 3 477 4 7 136,878 18 8 PAYMENTS ON GUARANTEED LOANS Land Settlement Finance Act, 1909 Section 13 (1), —■ Interest and principal in arrear made good under Government guarantee Less Repayment by Associations under subsection (5) — Hari Hari Land Settlement Association .. . . 771 3 3 Lake Alice Land Settlement Association .. . . 225 17 3 997 0 6 Or. 997 0 6 Local Bodies' Loans Amendment Act, 1908 :— Section 10, — Subsidies on instalments of sinking fund— Cambridge Borough Council, due to 30th April, 1942 27 1 1 Grey Lynn Borough Council due to 31st July, 1942.. 299 11 9 Levin Borough Council, due to 19th June, 1942 .. 164 4 3 Port Chalmers Borough Council, due to 1st July, 1942 4 7 6 Taihape Borough Council, due to 1st February, 1943 148 7 5 643 12 0 .. 643 12 0 Total, Payments on Guaranteed Loans 643 12 0 997 0 6 Or. 353 8 6 TOTAL, DEBT Services .. .. 15,241,112 5 0 2,845,546 4 11 12,395,566 0 1

B.—l [P T . ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of the DISBURSEMENTS of the CONSOLIDATED FUND (Ordinary Revenue Account) under SPECIAL ACTS of the LEGISLATURE and RECOVERIES in respect of such DISBURSEMENTS for the FINANCIAL YEAR ended 31st March, 1943 Other Services

15

Gross Amount Net Amount Act. charged to Recoveries charged to Ordinary Revenue ecoveries. Ordinary Revenue Account. Account. £ s. d. £ g. d. £ S. d. GRANTS AND SUBSIDIES Payment to Racing Clubs of Proportion of Totalizator Duty Finance Act (No. 2), 1935, Section 17 Refunds to racing clubs of proportion of totalizator duty 38,182 16 3 — .. 38,182 16 3 Subsidies to Superannuation Funds Finance Act (No. 2), 1942 : — Section 3, — Government Railways Superannuation Fund .. 90,440 0 0 Teachers'Superannuation Fund .. .. .. 109,560 0 0 200,000 0 0 .. 200,000 0 0 Miscellaneous Grants and Subsidies Land Act, 1924 : — Sections 139 and 358, — Amount paid by Receivers of Land Revenue into Local Bodies' Deposit Accounts for payment to local authorities in respect of rents, royalties, &c. (" thirds," " fourths," and " halves ")■ — Territorial revenue .. .. .. .. 3,619 12 9 .. 3,619 12 9 Waiiiotj and Ohinemuri Rivers Improvement Act, 1910, Section 17 (4) (d), and Appropriation Act, 1916, Section 27 :— Contributions towards interest and cost of administration and maintenance of Waihou and Ohinemuri Rivers Improvement Works, — On account of year 1941-42 .. .. .. 1,554 14 0 .. 1,554 14 0 Total, Miscellaneous Grants and Subsidies 5,174 6 9 .. 5,174 6 9 Total, Grants and Subsidies .. 243,357 3 0 .. 243 357 3 0 SALARIES AND HONORARIA Legislative Civil List Act, 1920 :— Part III, Section 16, — Speakers of both Houses and Chair- £ s. d. men of Committees .. .. 2,745 0 0 Part III, Section 17,- — Members of the Legislative Council.. 10,472 8 3 Menrbers of the House of Representatives .. .. .. 28,359 8 10 Part IV, Section 22, — Officers of Legislative Council and House of Representatives .. 1,600 0 0 43,176 17 1 .. 43,176 17 1 Carried forward .. .. .. 43,176 17 1 .. 43,176 17 1 Carried forward .. .. .. 243,357 3 0 .. 243,357 3 0

B. —1 [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

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

16

Gross Amount Net Amount charged to charged to Act. Ordinary Eevenue recoveries. Ordinary Kevenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. ■ ■ 243,357 3 0 .. 243,357 3 0 SALARIES AND HONORARIA—continued Brought forward .. .. .. 43,170 17 1 .. 43,176 17 1 Justice Judicature Amendment Act, 1920 :— Section 3, — The Judges— The Chief Justice — Myers, Sir M., P.O., G.C.M.G., K.B., salary, 1 April, 1942, to 31 March, 1943 .. .. .. 2,250 0 0 The Puisne Judges— Ostler, H. H., salary, 1 April, 1942, to 2 February, 1943 .. 1.678 11 5 Smith, U.S., salary, 1 April, 1942, to 31 March, 1943 2,000 0 0 Blair, A. W., salary, 1 April, 1942, to 31 March, 1943 2,000 0 0 Kennedy, R., salary, 1 April, 1942, to 31 March, 1943 .. .. 2,000 0 0 Pair, A., salary, 1 April, 1942, to 31 March, 1943 2,000 0 0 Callan, J. B., salary, 1 April, 1942, to 31 March, 1943 2,000 0 0 Northcroft, E. H., salary, 1 April, 1942, to 31 March, 1943 .. •• •• •• 2,000 0 0 Johnston, H. P., salary, 1 April, 1942, to 31 March, 1943 .. .. .. •• •• 2,000 0 0 17,928 11 5 . , 17,928 11 5 Other Salaries Industrial Conciliation and Arbitration Act, 1925 :— Section 64, — Judge of the Arbitration Court— Tyndall, A., salary, 1 April, 1942, to 31 March, 1943 2,000 0 0 Industrial Conciliation and Arbitration Amendment Act (No. 2), 1937, Section 2, and Industrial Conciliation and Arbitration Amendment Act (No. 3), 1937, Section 2 : — Judfe of the Arbitration CourtHunter, W. J., salary, .1 April, 1942, to 31 March, 1943 .. 2,000 0 0 Public Revenues Act, 1926 Section 6, — Controller and Auditor-General— Collins, C. G., salary, 1 April, 1942, to 31 March, 1943 1,300 0 0 Public Service Act, 1912, Section 8, and Appropriation Act, 1925, Section 20 (1) (a) :— Public Service Commissioner —• Boyes, J. H., salary, 1 April, 1942, to 31 March, 1943 1,500 0 0 Finance Act, 1940 :— Section 11 (1), — Members of War Cabinet — Hon. W. A. Bodkin, salary, 30 June, 1942, to 1 October, 1942 .. •• •• 298 17 11 Hon. W. J. Broadfoot, salary, 30 June, 1942, to 1 October, 1942 .. .. •• 298 17 11 Right Hon. J. G. Coates, salary, 1 April, 1942, to 31 March, 1943 1,170 0 0 Hon. A. Hamilton, salary, 1 April, 194-2, to 31 March, 1943 .. •• •• •• •• l' 170 0 0 Hon. S. G. Holland, salary, 30 June, 1942, to 1 October, 1942 .. •• •• •• 298 17 11 Hon A. McLagan, salary, 30 June, 1942, to 31 March, 1943 .. .• • • • • • ■ 880 15 0 . Hon W J Poison, salary, 30 June, 1942, to 1 October, 1942 298 17 11 4,416 6 8 11,216 6 8 .. 11,216 6 8 Total, Salaries and Honoraria .. 72,321 15 2 ., 72,321 15 2 Carried forward .. .. .. | 315,678 18 2 .. 315,678 18 2

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

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

3—B. I [PT. ll]

17

Gross Amount Net Amount Act. _ Ji char 8® d t0 Recoveries „ charged to Ordinary Revenue JiecoveneB. Ordinary Eevenue Account. Account. £ s. d. £ s. d. £ . s. d. Brought forward .. .. .. 315,678 18 2 .. 315,678 18 2 I | I HIGHWAYS Transfers to Main Highways Account and payments to boroughs, &c. .. .. .. .. .. 1,717,540 0 10 .. 1,717,540 0 10 TOTAL, Highways .. .. .. 1,717,540 0 10 .. 1,717,540 0 10 EXCHANGE Finance Act, 1932 :— Section 55, — Exchange on remittances of public moneys to or from any country beyond New Zealand .. .. 7,202,702 18 11 4,949,784 1 0 2,252,918 17 11 TOTALS, Exchange .. .. .. 7,202,702 18 11 4,949,784 1 0 2,252,918 17 11 ADVANCES On Account of other Governments Finance Act, 1930 (No. 2): — Section 7, — Advances made on behalf of other Governments— Canada .. .. .. .. .. 333 4 5 14,473 12 1 Or. 14,140 7 8 Oommonwealth .. .. .. .. 88,299 2 1 67,814 4 3 20,484 17 10 Federated Malay States .. .... 9 19 6 .. 9 19 6 Fiji .. .. .. .. .. .. 30,145 9 11 30,219 11 3 Cr. 74 1 4 Imperial Government .. .. .. .. 254,961 11 4 264,694 16 7 Or. 9,733 5 3 India .. .. .. .. .. .. 258 16 4 Or. 258 16 4 Tonga .. .. .. .. .. 3,196 10 0 .. 3,196 10 0 Western Paoific .. .. .. .. 354 19 1 203 14 3 151 4 10 Total, Advances ,. .. .. 377,300 16 4 377,664 14 9 Or. 363 18 5 OTHER SPECIAL ACTS Pensions Judicature'Act, 1908:— Sections 12-14, — Superannuation allowances—Herdman, Sir A. L., 1 March, 1942, to 31 March, 1943 1,173 12 2 Ostler, Sir H. H., 2 February, 1943, to 31 March, 1943 190 19 5 Reed, Sir John, 1 March, 1942, to 31 March, 1943 993 1 1 Stringer, Sir T. W., 1 March, 1942, to 31 March, 1943 812 10 0 TOTAL, Pensions .. .. .. 3,170 2 8 .. 3,170 2 8 Carried forward .. .. .. 3,170 2 8 .. 3,170 2 8 Carried forward .. .. .. 9,613,222 14 3 5,327,448 15 9 4,285,773 18 6

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

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

STATEMENT of BALANCES OUTSTANDING on 31st March, 1943, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1942, showing the SERVICES for which they were issued.

18

Gross Amount Net Amount A <*. venue KooovoriM. Ordina^EoTOnuo Account. Account. £ s. d. . £ s. d. £ s. d. Brought forward .. .. .. 9,613,222 14 3 5,327,448 15 9 4,285,773 18 6 OTHER SPECIAL ACTS —continued Brought forward .. .. .. 3,170 2 8 .. 3,170 2 8 Miscellaneous ! Appropriation Act, 1926 : — Section 15, — Travelling-expenses of His Excellency the GovernorGeneral and staff in excess of amount provided under the Civil List Act, 1920 .. .. .. 3,133 16 10 .. 3,133 16 10 Finance Act (No. 3), 1934:— Section 8, — Interest on income-tax paid in advance .. .. 26,679 12 5 .. 26,679 12 5 Native Purposes Act, 1931 : —- Section 51, — Annual payment to Arawa District Trust Board for the benefit of the Arawa Tribe .. .. .. 6,000 0 0 .. 6,000 0 0 Section 54,— Annual payment to Tuwharetoa Trust Board for benefit of Tuwharetoa Tribe in connection with Lake Taupo claims .. .. .. .. 3,000 0 0 .. 3,000 0 0 Public Revenues Act, 1926 :— Section 151,- — Free issue of official postage-stamps to members of the House of Representatives and to members of the Legislative Council .. .. .. 2,851 0 .. 2,851 0 0 War Expenses Act, 1939 Section 2 (4) (e), — Transfer to War Expenses Account .. .. 1,500,000 0 0 .. 1,500,000 0 0 Total, Miscellaneous .. .. 1,541,664 9 3 .. 1,541,664 9 3 Total, Other Special Acts .. .. 1,544,834 11 11 .. 1,544,834 11 11 Total, Other Services .. .. 11,158,057 6 2 5,327,448 15 9 5,830,608 10 5

» , Balance outstanding at Name of Government. 31st Marchi 1943 * £ s. d. Canada .. .. ■. • • • • • • •• •• • 484 10 6 Commonwealth of Australia .. .. .. .. .. .. 70,517 14 3 Federated Malay States .. .. .. .. .. .. 16 5 6 Fiji .. .. .. .. .. .. .. .. 142 6 11 Imperial Government —General Advances .. .. .. .. 294,764 13 4 India .. .. .. .. •. ■ . •. 110 Kenya .. .. .. •• .. •• 110 Tonga 3,534 11 7 Western Pacific .. .. .. . • •. .. . . 151 4 10 Total .. .. .. •• •• •• .. £369,613 8 11 Note.—Details of transactions are shown on page 17.

Consolidated Fund Ordinary Revenue Account, — Votes — £ s. d. Customs .. .. .. .. .. .. .. .. 458 10 11 Internal Affairs .. .. .. .. .. .. .. 25 0 0 External Affairs .. .. .. .. .. .. 48,356 4 8 Marine.. .. .. .. .. .. .. .. .. 2,907 3 11 Labour .. .. .. .. .. .. .. .. 2,490 9 4 National Service .. .. .. .. .. .. .. 3,792 5 2 Police .. .. .. .. .. .. .. .. .. 135 17 8 Maintenance of Public Works and Services .. .. .. .. 818 10 0 Lands and Survey .. .. .. .. ,. .. .. 698 5 5 Agriculture .. .. .. .. .. .. .. .. 200 0 0 Industries and Commerce, Tourist and Publicity .. .. .. .. 1,729 10 2 Scientific and Industrial Research .. .. .. .. .. 1,682 7 4 Transport .. .. .. .. .. .. .. .. 568 9 11 Health.. .. .. .. .. .. .. .. .. 102 2 6 Mental Hospitals .. .. .. .. .. .. .. 300 0 0 Education .. .. .. .. .. .. .. .. 158 8 8 War and other Pensions .. .. .. .. .. .. 45,038 17 9 General Imprest .. .. .. .. .. .. .. .. 92,228 13 7 General Services .. .. .. .. .. .. .. .. 396,703 8 11 £598,394 5 11

B.—l [t>T. ll]

PUBLIC ACCOUNTS, 1942-1943

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1943

19

Deposit Accounts. a I? S iS?9 Receipts. Payments and Balances on 1st April, 1942. 1 Transfers. 81st March, 1943. £ s. d. £ s. d. £ s. d. £ s. d. Royal New Zealand Air Force .. .. 2,579 2 8 2,103 12 9 1,120 19 2 3,561 16 3 Auctioneers Act, 1928, section 8 .. .. 270 10 4 270 10 4 ' ' Canadian Pensions Account .. .. .. 6,296 18 4 6,012 17 1 284 1 3 Canteen Profits .. .. .. .. 3,648 18 4 34,214 11 2 341667 13 2 3,205 16 4 Cook Islands Fruit Account .. .. 25,174 1 8 35,138 4 2 42,262 14 4 18,049 11 6 Deposits on Contracts .. ... .. .. 3,450 13 9' 3,450 13 9 ' ..... Education Reserves Act, 1928— Sales of Land under section 27— Primary Education Endowments .. 48,040 19 9 4,118 6 5 .. 52,159 6 2 Secondary Education Endowments — Auckland Provincial District .. 6,318 18 7 .. .. 6 318 18 7 Taranaki Provincial District . . 264 14 0 .. .. 264 14 0 Hawke's Bay Provincial District . . 24 7 2 . . .. 24 7 2 Otago Provincial District .. .. 346 00 .. .. 346 00 Primary Education Endowment Deposit Account .. .. .. .. .. 109,877 2 5 48,597 4 11 61,279 17 6 Secondary Education Endowment Deposit Account— Auckland Provincial District .. .. 1,865 10 3 3,887 3 9 4,364 10 3 1,388 3 9 Taranaki Provincial District .. .. 675 14 3 1,243 8 10 1,382 12 7 '536 10 6 Wellington Provincial District .. .. 1,944 11 6 3,213 11 0 3,551 7 0 1,606 15 6 Hawke's Bay Provincial District.. .. 1,196 12 10 1,802 13 10 2,155 15 11 '843 10 9 Nelson Provincial District .. .. 420 6 9 496 13 1 671 16 2 245 3 8 Marlborough Provincial District . . .. 41 2 2 58 13 0 70 8 8 29 6 6 Otago Provincial District .. .. 1,046 7 2 1,726 8 2 1,877 9 3 895 6 1 General Assembly Library Fund .. .. .. 25 0 0 25 0 0 General Purposes Relief Account .. .. 24,682 6 0 202,983 15 11 2,707 8 8 224,958 13 3 Gold Duty Suspense Account .. .. 392 11 1 783 3 8 392 11 1 '783 3 8 Greymouth and Hokitika High School Acts, 1883 169 6 7 271 3 9 305 12 4 134 18 0 Hides Emergency Regulations .. .. 267 4 10 113,340 I 8 101,392 14 0 12,214 12 6 Honey-export Control Act, 1924 .. .. 0 19 4 14 10 0 15 9 4 Hospitals and Charitable Institutions Act, 1926 121 15 3 711 3 I 767 6 6 65 11 10 Hunter Soldiers'Assistance Trust Account .. 2,730 14 4 1,100 14 10 965 10 6 2,865 18 8 Immigration Restriction Act, 1908 .. 3,590 0 0 65,210 2 6 400 0 0 68,400 2 6 Imperial Pensions .. .. .. 90,250 2 8 246,262 10 0 295,937 2 2 40,575 10 6 Interest on Cash Balance Investments Account .. 1,329 14 7 .. 1,329 14 7 King George V Memorial Fund Deposit Account .. .. .. 114,273 5 11 5,837 12 2 3,504 17 4 116,606 0 9 Land Agents Act, 1921-22, section 7 .. 1,005 5 0 .. 500 0 0 505 5 0 Linen Flax Growers Insurance Fund .. .. 1,432 8 2 1 12 4 1,430 15 10 Looal Bodies' Account — Goldfields revenue .. .. .. 2,660 9 3 14,585 15 7 12,813 5 6 4,432 19 4 Gold duty .. .. .. .. 456 7 1 4,500 4 5 3,440 10 8 1,516 0 10 Fees and fines .. .. .. 13,316 10 0 14,688 10 0 15,672 0 0 12,333 0 0 Endowment of land .. .. .. 2,879 18 9 1,918 18 10 1,719 1 7 3,079 16 0 Marine Insurance (War Risks) Fund .. 58,718 12 0 138,873 4 7 221 0 0 197,370 16 7 Meat Act, 1939 .. .. .. .. 3,222 8 1 10,470 15 8 8,022 11 11 5,670 11 10 Mining Act, 1926 .. .. .. 109 6 6 99 10 10 115 0 3 93 17 1 Miscellaneous .. .. . - .. 185,297 1 6 1,550,247 3 4 1,222,424 3 0 513,120 1 10 Money-order Settlement Account .. .. 37,189 11 6 87,712 8 10 104,731 2 5 20,170 17 11 Navy Office Deposit Account .. .. 6,163 16 6 26,493 18 9 25,142 8 7 7,515 6 8 Nelson Rifle Prize Fund .. .. .. 1,174 17 6 39 9 4 .. 1,214 6 10 Nelson Rifle Prize Fund Investment .. Dr. 1,000 0 0 .. .. Br, 1,000 0 0 New Zealand Reparation Estates .. .. 155 18 0 310 18 0 .. ~ 466 16 0 New Zealand University Endowment— Westland .. .. .. .. 4,626 11 10 236 15 6 6 8 2 4,856 19 2 North Island Experimental Dairy School .. 11,896 12 5 706 8 0 763 16 5 11,839 4 0 Official Assignees'Balances .. .. 17,675 0 0 1,050 0 0 7,570 0 0 11,155 0 0 Orchard-tax Act, 1927 .. .. 849 0 11 1,818 11 11 1,805 11 0 862 1 10 Payments through the High Commissioner .. 104,010 13 10 128,238 5 3 183,247 0 10 49,001 18 3 Promotion of Health Fund .. .. 1,002 8 3 12,553 7 4 12,281 2 1 1,274 13 6 Public Service Association Account .. 93 11 3 420 18 2 414 8 9 100 0 8 Receipts by the High Commissioner for Payment in New Zealand .. .. .. 7,049 17 4 78,700 7 5 68,306 13 6 17,443 11 3 Receiver-General's Deposit Account .. 188,550 0 0 .. .. 188,550 0 0 Regimental Funds .. .. .. 21,935 3 5 81,460 7 6 85,493 3 4 17,902 7 7 Regimental Funds Government Grants Trust Account .. .. •• •• .. 63 15 2 .. 63 15 2 Remittances from R.N.Z.A.F. Personnel .. .. 4,743 8 9 4,743 8 9 .. Remittances from Soldiers Overseas .. .. 102,096 14 4 101,699 19 4 396 15 0 Remittances to Immigrants .. .. 760 .. .. 760 Remittances to R.N.Z.A.F. Personnel .. 11,932 18 8 33,754 7 6 21,087 19 5 24,599 6 9 Remittances to Soldiers .. .. .. 140,839 19 5 457,256 8 0 537,110 7 8 60,985 19 9 Reserve Bank Investment Account .. 1,203,325 0 0 .. .. 1,203,325 0 0 Samoan Loan Sinking Fund Account .. 2 14 5 5,889 13 6 5,890 0 0 2 7 11 Samoan Notes Security Account .. .. 27,000 0 0 30,540 0 0 540 0 0 57,000 0 0 Samoan Treasury Account .. .. 48,672 1 7 150,440 10 7 91,015 18 1 108,096 14 1 Silver and Bronze Coin Account .. .. 1,258,813 18 3 187,000 8 11 65,767 19 1 1,380,046 8 1 'State Advances Corporation Investment Account . • • • - • • • 890,418 9 0 .. .. 890,418 9 0* Taranaki Scholarship Endowment Account .. 446 1 8 902 7 6 945 2 3 403 6 11 Tauranga Educational Endowment Reserves Act, 1896 . . .. .. . • • • 273 17 3 273 17 3 Tobaoco Research Association Account .. 659 5 7 884 14 0 170 0 0 1,373 19 7 Trustee Act, 1908 .. .. .. 8,549 18 10 .. .. 8,549 18 10 Umclaimed Earnings .. .. .. 1,039 4 11 2,639 6 9 1,618 18 9 2,059 12 11 Unpresented Cheques .. .. .. 1,054 9 11 3,814 8 9 1,425 6 6 3,443 12 2 Victoria College Endowments Deposit Account 9 10 0 20 0 0 20 0 0 9 10 0 Wheat Research Levies .. .. .. .. 2,962 2 3 2,960 4 4 1 17 11 Wool Industry Promotion Act, 1936 .. 2,989 11 11 21,865 18 3 23,104 14 10 1,750 15 4 Wool Manufacturers'Research Account .. 419 5 4 1,226 12 5 1,096 12 6 549 5 3 Totals 4,595,284 9 6 4,008,701 4 6 3,171,021 13 7 5,432,964 0 5

k— i [Pt. \t)

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to the 31st March, 1943, with Particulars of the BALANCE at CREDIT in the DEPOSIT ACCOUNT on that Date. (Published in Terms of Section 72 of the Trustee Act, 1908.)

PUBLIC ACCOUNTS, 1942-1 943

20

RFPPTPTS DISBURSEMENTS RECEIPTS £ B . d. £ s. d. £ s - d - £ s " d " _ . , , , lr ., 0 8.549 18 10 1943. Balances on 31st March., 1943 — 1942 Balance on 1st April, 1942 8,SM March 31 Estate of Snsan Smallwood 93 10 0 „ J. Matheson and H. Gracie .. .. 414 3 3 „ Mary McKay.. .. .. .. 43 3 10 ,, William Tattley .. .. .. 45 1 5 ,, Barthia Wilkie .. .. .. 287 11 1 „ Robert Miller .. .. .. 22 4 7 Paora Parau and W. R. Miller .. 23 0 0 ,, Francis Humphreys Heighway .. .. 46 12 5 ,, George Moore .. .. .. 2,414 0 0 ,, Richard Galway .. .. .. 836 13 9 ,, John Burk .. .. .. .. 74 7 10 „ Geoffrey Arthur Harney .. .. 44 15 3 ,, John Hewitt .. .. • • • ♦ 162 12 0 „ Mark Earl .. .. .. . • 150 0 0 ,, Edward Thurlow Field .. .. 24 8 1 ,, Michael McKey .. .. .. 1»124 12 8 ,, Martha Robinson .. .. .. 38 17 11 „ John Bealy .. .. .. . - 49 17 1 „ Ernest Groome Gresham .. .. 23 1 8 ,, Bartholomew Hannan .. .. .. 185 2 10 „ Patrick O'Rourke .. .. .. 191 3 1 j ,. William Patrick Molloy .. .. 103 3 0 ,, William A. Chandler .. .. .. 1 19 1 „ George Brown .. .. .. 46 10 8 ,, George Baker .. .. .. 737 11 2 Duncan McLean .. .. .. 168 0 11 „ John Stephen Barrett .. .. 20 18 5 ,, Eliza Birrell .. .. .. . • 18 2 10 ,, Joseph Newzil .. .. .. 293 3 7 „ Margaret Pilling .. .. .. 23 1 6 „ John Gray .. .. .. . • 144 2 8 ,, Julia Sarah Major .. .. . . 47 16 4 „ Harold Oliver Pine .. .. .. 2 6 0 „ Harriet Elizabeth Shakespear .. .. 26 3 6 Moanatairi Extended Gold-mining Co. .. .. 16 7 8 Direct Supply Co., Ltd., Auckland (in liquidation) .. 33 5 10 Wellington-Manawatu Railway Co., Ltd. .. .. 95 9 8 Inglewood Oil-boring and Prospecting Co., Ltd. .. 21 5 0 Southland Woollen Mills, Ltd. (in liquidation) .. 38 2 4 William Baker Fisher Bush Cursing Fund Trust .. 417 9 11 8,549 18 10 I Tnta l | .. £8,549 18 10 : Total .. .. .. .. ■■ £8,549 18 10 | " I 1 ■

B.—l [Pt. Ilj

PUBLIC ACCOUNTS, 1 942-1943

PUBLIC WORKS ACCOUNT STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1943

21

£ s. d. £ s. d. £ s. d. Education Department :— Refund of amounts overclaimed on school buildings .. 1,786 14 6 Sale of land and buildings .. .. ,. .. 2,175 4 10 3,901 19 4 Justice and Prisons Department :— Sale of surplus and obsolete stores Department of Labour :— Recovery of immigration passage-money .. .. .. 42 7 11 Department of Lands and Survey :— Recovery of— Hauraki Plains Settlement expenditure .. .. 2 3 8 Native Land Settlement expenditure : Survey liens .. 87 13 7' Repayment of— Part of capital cost of drainage works .. .. 9 4 1 Sale of—■ Land and buildings .. .. .. . . 28 19 8 Surplus and obsolete stores .. .. .. 100 0 0 228 1 0 Mental Hospitals Department :—• Sale of surplus and obsolete stores .. .. .. .. 303 0 0 Native Department :— Repayment of advances — To Native Trustee, under section 521, Native Land Act, 1931 .. .. .. .. .. .. 629 7 0 Under section 48, Native Land Amendment Act, 1936 35 11 0 Sale of surplus and obsolete stores .. .. .. 27 17 10 _—: 692 15 10 Police Department :— Sale of land and buildings .. .. .. .. .. 90 0 0 Public Works Department :— Instalments on loans to— Eastbourne Borough Council .. .. .. 167 15 7 Kaipara River Board .. .. .. .. 94 10 0 Otanomomo - Lower Clutha River Board .. .. 60 14 2 Inter-Wanganui River Trust .. . . . . 5 0 0 Refund of— Overpayment of subsidies to local bodies .. .. 338 0 0 Sale of— Land and buildings .. .. .. .. 6,409 2 6 Surplus and obsolete stores .. .. .. 517196 7,593 1 9 12,911 5 10 - . - ! UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS Public Works Department :— Balance of superannuation contributions of G. E. Whitmore applied in restitution of moneys misappropriated .. .. 211 2 8 Refund of unused portion of passage money, S. 6. Tasker, on transfer to High Commissioner's office, London .. .. 47 9 2 Restitution by F. J. March of moneys misappropriated .. 20 12 4 279 4 2 £13,190 10 0

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

PUBLIC WORKS ACCOUNT STATEMENT of IMPRESTS of the PUBLIC WORKS ACCOUNT OUTSTANDING as at the 31st March, 1943, showing the SERVICES for which they were issued

ELECTRIC SUPPLY ACCOUNT STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1943

22

Public Wobks Account £ s - d - Vote —Linen Flax Development .. .. • • • • • • • • • • °97 10 I —General Services 118,543 16 4 £119,541 6 5

£ s. d. Refund of amount advanced to D. Falls.. .. •• •• •• •• JOQ ir! Sale of Land and Buildings .. .. •• •• •• •• * ' £1,445 18 10

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1942-1943

LAND FOR SETTLEMENTS ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1943

STATEMENT of the RECEIPTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1943

STATEMENT of the DISBURSEMENTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1943

23

Lands and Sukvey Department : — £ b. d. £ s d Survey liens .. .. .. .. .. .. .. 1,748 5 0 Capital cost of drainage works . . .. .. .. .. 3 335 2 3 Sale of land and buildings .. .. .. .. .. .. .129 2 9 — 5,212 10 0 Native Depabtment : — Repayment of advances .. . . .. . . .. .. 27 778 8 9 Sale of surplus and obsolete stores .. .. .. .. J)r. 27 17 10 27,750 10 11 £32,963 0 11

Sales and Capital Receipts :— £ „ h „ A Sales of Land,— 8 " Estates and developed areas .. .. .. .. ,. 83 348 11 6 Land Act, 1924, Section 208—Capital value of land .. .. .. 9*844 1 6 Land Aot, 1924, Section 20 —Crown lands .. .. .. .. 89'493 12 10 Repayment of Advances .. .. .. ,, .. 18'387 7 2 ' 201,073 13 0 Rents and Interest :— Rents, <See.- — Receipts derived from estates and developed areas .. .. .. 403,606 12 11 Interest on Advances .. .. .. .. 11'338 10 7 — 414 945 3 6 Sales of Produce, Live-stock, and Miscellaneous Receipts.. .. .. 115'785 3 10 Capital Receipts : Development of Small Farms .. .. .. 80*646 16 10 Receipts under Native Housing Act, 1935 .. .. .. ' q'o76 3 in Finance Act, 1932 (No. 2), Section 6: — Transfer from Public Works Account .. .. .. .. I ,. 2 450 0 0 Interest on Investments .. .. ... ... .. .. .. 22 813 6 5 Total •• •• •• •• •• •• .. £840,790 7 5 .==

Votes :— £ . J ,> , Land for Settlements .. .. .. .. , _ 157,241 14 10 Small Farms Development.. .. .. .. ., _ gg' g I Native Land Settlement .. .. .. .. ,, Q r- 11'572 7 10 Unauthorized Expenditure—• Services not provided for .. .. .. .. 299 11 7 — 211 017 1 8 Interest on Capital Liability (on Account Yeah 1940-41) .. .. .. 122'232 10 8 Expenditure charged on Proceeds of Sales of Lands :— Grown Lands : Sales under Land Act, 1924, Section 20— Land Aot, 1924, Section 139—- " Thirds " and " Fourths " paid to Local Bodies' Deposit Aocount from proceeds of sales of Crown lands .. .. .. ,, 46 15 2 Land Laws Amendment Act, 1927, Section 17 (2)— Expenditure on roading Orakei Block .. .. .. .. 179 13 q Land Laws Amendment Act, 1930, Section 15 (3)— Land for Settlements Act, 1925, Section 49 (1)— Settlement lands converted into ordinary Crown lands .. . . 75 10 0 Native Purposes Act, 1934, Section 3 (2) — Acquisition of Native land .. .. .. .. 22 11 2 Recoupment of loss on disposal of Public Works Account assets .. 305 15 0 Transferred to Loans Redemption Account for the redemption of Securities .. 1,700,000 0 0 Total •• •• •• •• •• •• .. £2,033,879 16 8

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1943

24

NEW Zealand LOAMS AOT, 1932:— £ s - d- £ e. d. Section 14, — Securities issued in conversion of loans— Stock — To mature 1st April, 1946 .. .. . • • ■ • • 5,000 0 0 To mature 15th May, 1948 .. .. .. •• •• 8,000,000 0 0 To mature 1st October, 1953 .. • • • • • • 10 0 0 To mature 15th January, 1957 .. .. ■ •• 457,709 14 11 To mature 15th August, 1957 .. .. .. 11,352,432 14 0 To mature 15th February, 1958 .. .. •• •• 2,189,835 3 8 To mature 15th September, 1958 .. .. .. •• 1,261,400 0 0 To mature 15th March, 1959 •• •• •• 2,537,014 15 3 To mature 15th July, 1959 .. .. •• ■■ •• 2,980,679 0 0 Treasury Bills — To mature: Various 36,998,081 7 10 Securities issued in renewal of loans — T TZ i„„. 10 0 Securities issued to cover costs, charges, and expenses of conversion— Treasury Bills— _ To mature: Various .. •. •• •• •• •• z,Z78,ao/ 1U u z Section 15, — Securities issued in conversion of loans— To mature 15th September, 1946-48 .. .. .. .. 382,055 0 0 To mature 1st February, 1949-54 .. .. .. .. 50,000 0 0 To mature 15th September, 1957-60 .. .. .. .. 6,980 0 0 To mature 15th October, 1955-60 50,000 0 0 489,035 0 0 Securities issued to cover costs, charges, and expenses of conversion— To mature 15th September, 1946-48 .. .. .. .. 90,600 0 0 To mature 15th September, 1957-60 .. .. .. .. 200 0 0 oaa a a — — y(j, oOu 0 u Section 40 (6), — Ordinary Stock issued in replacement of Death Duty Stook— To mature 15th February, 1943-46 .. . • • • • • 150 0 0 To mature 1st August, 1946 .. .. • • • • • • 100 0 " To mature 15th September, 1947 .. .. . • • • 50 0 0 To mature 15th September, 1946-48 .. .. .. • • 350 0 0 To mature 15th April, 1946-49 .. .. •• •• 1,225 0 0 To mature 15th May, 1949-52 .. .. .. .. 10,515 0 0 To mature 1st August, 1951-54.. .. .. .. •• 6,360 0 0 To mature 15th June, 1952-55 2,690 0 0 To mature 15th September, 1952-55 .. .. .. • • 520 0 0 To mature 15th May, 1953-56 .. .. .. . • . • - 20 0 0 To mature 15th January, 1957 . . .. .. .. •• 1,225 0 0 To mature 15th January, 1953-57 .. .. .. • • 100 0 0 To mature 15th September, 1957-60 .. .. .. •• 43,235 0 0 66,540 0 0 Section 57, — Stock issued in exchange for Debentures— To mature 15th February, 1943-46 .. .. .. .. 25,040 0 0 To mature 15th September, 1947 .. .. .. . • 500 0 0 To mature 15th April, 1946-49 .. .. .. • ■ • • 11,285 0 0 To mature 15th June, 1952-55 .. .. .. •• •• 16,795 0 0 To mature 15th January, 1953-57 .. .. .. 7,850 0 0 — 01,4/U U U Stock issued in exchange for Death Duty Stock— To mature 15th February, 1943-46 .. .. .. •. 250 0 0 To mature 1st August, 1946 .. .. .. •• •• 2,200 0 0 To mature 15th September, 1947 .. .. •• •• 1,220 0 0 To mature 15th May, 1948 .. .. .. • ■ • • 220 0 0 To mature 15th September, 1946-48 .. .. •• 5,185 0 0 To mature 15th April, 1946-49.. .. .. •• 250 0 0 To mature 15th May, 1949-52 .. .. .. •• 16,835 0 0 To mature 1st August, 1951-54 .. .. •• •• 24,600 0 0 To mature 15th June, 1952-55 750 0 0 To mature 15th September, 1952-55 29,100 0 0 To mature 15th May, 1953-56 20,850 0 0 To mature 15th January, 1953-57 .. .. .. .. 250 0 0 To mature 15tb. September, 1957-60 .. .. .. •• 82,475 0 0 ~ 184,185 0 0 New Zealand Debt Conversion Aot, 1932-33:— Section 12, — Securities issued in conversion— Stock To mature 15th January, 1937-40 .. .. • • • • • • 200 0 0 Carried forward .. .. .. •• •• 179,692,546 7 10

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT—continued

4—B. 1 [PT. IT)

25

£ s. d. £ S. d. Brought forward .. .. .. .. .. .. 179,692,546 7 10 Public Revenues Act, 1926, Section 135 :— Subsection (2),— Amount received on account of New Zealand's share of German repara- „ , ti ° ns , •• 3,068 7 10 oubsectwn (4), — Repayment of capital moneys advanced under the Repatriation Act, 1918 .. .. .. .. .. .. ., t 0pjO 2 Amount transferred from Ordinary Revenue Account for redemption of War Expenses (1919) loans .. .. .. .. .. 400 q q Amount received from the British Phosphate Commission for the redemption of Nauru and Ocean Islands securities .. .. .. 21 792 12 11 Amount received from Samoan Treasury Account for redemption of securities .. .. .. .. .. .. .. 5;0 00 0 0 Amount transferred from Samoan Loan Sinking Fund for the redemption of securities issued in respect of Samoan Loan Suspense Account .. 5,890 0 0 Amount transferred from Land for Settlements Account for the redemption of securities .. .. .. .. .. ,, i 700 000 0 0 Amount received from State Advances Corporation in reduction of contingent liability to be used for redemption of securities .. . , .. 10 549 13 8 Amount received for the redemption of State Advances securities .. .. 73 19 6 Amount received from State Coal-mines Account for the redemption of State Coal-mines securities .. .. .. .... .. 14 324 0 0 Amount received from War Expenses Account for redemption of securities .. 240,509 12 3 Amount received from Housing Account for redemption of securities .. 13,104 1 9 Amount received in respect of sales of national-endowment lands in Waihi Drainage District under the Swamp Drainage Amendment Act, 1926, and the Finance Act, 1932, Section 15 (6) .. .. .. 8 2 7 Total .. . . .. .. .. .. .. £181,707,917 12 6

B.—l. [Pt. ll]

PUBLIC ACCOUNTS, 19 4 2-1 94 3

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1943

26

£ s. d. £ s. d. Nbw Zealand Loans Act, 1932 Section 14, — Securities converted — Stock — To mature 15th July, 1945 .. .. .. ■ • • • 10 0 0 To mature 1st April, 1946 .. .. .. •• 5,332 5 0 To mature 15th January, 1957 .. .. •• 457,709 14 11 To mature 15th August, 1957 .. .. •• 4,867,932 14 0 To mature 15th February, 1958 .. .. .. •• 2,189,835 3 8 To mature 15th September, 1958 .. ■■ •• 1,261,400 0 0 To mature 15th March, 1959 .. .. .. •• 2,537,014 15 3 To mature 15th July, 1959 .. .. .. .. •• 2,980,679 0 0 14,299,913 12 10 Memorandum of Security— War Expenses Account — To mature 15th August, 1955-65 .. .. .. •• 8,000,000 0 ,0 Treasury Bills— To mature: Various .. .. .. •• 14,698,500 0 0 Loans renewed at maturity— Treasury Bills— To mature: Various .. .. .. • ■ ■ • • • 139,523,367 10 0 Section 15, — Securities converted—■ Stock — To mature 15th July, 1941 .. .. .. .. •• 250 0 0 To mature 15th March, 1943 .. .. .. •• 9,385 0 0 To mature 1st January, 1940-45 .. .. .. •• 479,400 0 0 489,035 0 0 Premiums on Conversion— Ordinary Revenue Account—Miscellaneous .. .. •. • • 200 0 0 Section 40 (6),— Death Duty Stock replaced by Ordinary Stock — To mature 15th February, 1943-46 .. .. • • • • 150 0 0 To mature 1st August, 1946 .. .. • • • • • • 100 0 0 To mature 15th September, 1947 .. •. ■ • • • 50 0 0 To mature 15th September, 1946-48 .. . • .. • • 350 0 0 To mature 15th April, 1946-49 .. .. • • • • • • 1,225 0 0 To mature 15th May, 1949-52 .. .. .. .. 10,515 0 0 To mature 1st August, 1951-54 .. .. 6,360 0 0 To mature 15th June, 1952-55 .. .. .. •• •• 2,690 0 0 To mature 15th September, 1952-55 .. .. . • • • 520 0 0 To mature 15th May, 1953-56 .. .. . • • • • • 20 0 0 To mature 15th January 1957 .. .. •• 1,225 0 0 To mature 15th January, 1953-57 .. . • • • • • 100 0 0 To mature 15th September, 1957-60 .. . • .. •• 43,235 0 0 66,540 0 0 Section 57, — Securities exchanged for Ordinary Stock — Debentures — To mature 15th February 1943-46 .. .. •• •• 25,040 0 0 To mature 15th September, 1947 .. ■ • • ■ • • 500 0 0 To mature 15th April, 1949 .. .. •• •• 11,285 0 0 To mature 15th June, 1955 .. .. .. .. .. 16,795 0 0 To mature 15th January, 1953-57 .. •• • 7,850 0 0 61,470 0 0 Death Duty Stock — To mature 15th February, 1943-46 .. .. .. •• 250 0 0 To mature 1st August, 1946 .. .. .. •• •• 2,200 0 0 To mature 15th September, 1947 .. .. •• •• 1,220 0 0 To mature 15th May, 1948 .. .. . ■ • • • • 220 0 0 To mature 15th September, 1946-48 .. .. .. 5,185 0 0 To mature 15th April, 1946-49 .. . • • • • • 250 0 0 To mature 15th May, 1949-52 .. •• •• 16,835 0 0 To mature 1st August, 1951-54 .. .. •• 24,600 0 0 To mature 15th June, 1952-55 .. ■. • • • • 750 0 0 To mature 15th September, 1952-55 .. •• 29,100 0 0 To mature 15th May, 1953-56 .. .. •• •• 20,850 0 0 To mature 15th January, 1953-57 .. .. .. .. 250 0 0 To mature 15th September, 1957-60 .. .. .. •• 82,475 0 0 184,185 0 0 Carried forward .. .. . ■ •. • • • • 177,323,211 2 10

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1942-1943

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT—continued

27

£ s. d. £ s. d. Brought forward .. .. .. .. .. .. 177,323,211 2 10 New Zealand Loans Act, 1932 —continued. Section 58,— Securities redeemed before maturity— Debentures—■ To mature 15th September, 1949 .. .. .. .. 11 15 0 Stock— To mature 15th February, 1946 .. .. .. .. 200 0 0 To mature 1st April, 1946 .. .. .. .. .. 15,000 0 0 To mature 1st August, 1946 .. .. .. .. ., 400 0 0 To mature 15th September, 1947 .. .. .. ,. 500 0 0 To mature 15th May, 1948 .. .. .. .. .. 510 0 0 To mature 1st October, 1953 .. .. .. .. I 10 0 0 To mature 1st August, 1951-54 .. .. .. .. | 3,000 0 0 To mature 15th May, 1957 .. 7. .. .. .. i 8,'000 0 0 To mature 15th August, 1957 .. .. .. .. 3,500 0 0 To mature 31st May, 1958 .. ., .. .. .. 150 0 0 To mature 15th December, 1958 .. .. .. .. 46,592 6 6 To mature 15th September, 1957-60 .. .. .. .. 13,000 0 0 90,862 6 6 Death Duty Stock— To mature: 1st October, 1953 .. .. .. .. . . 430 o 0 Interest-free Stock— To mature: Various .. .. ... .. .. .. 7 930 15 H Treasury Bills — To mature: Various .. .. .. .. .. .. 1,702,867 10 0 Securities redeemed at maturity— Stock—■ To mature 1st January, 1940-45 .. .. .. .. .. 200 0 0 Interest-free Stock— To mature 18th August, 1942 .. .. .. 1,832 1 4 To mature 20 th August, 1942 .. .. .. .. '220 0 0 To mature 9th September, 1942 .. .. .. .. 400 0 0 To mature 11th December, 1942 .. .. .. .. 1,000 0 0 To mature 31st January, 1943 .. .. .. .. 5,000 0 0 8,452 1 4 Death Duty Stock matured under Section 40 (3) —• To mature 15th February 1943-46 .. .. .. .. 1,075 0 0 To mature 1st August, 1946 .. .. .. .. .. 4,750 0 0 To mature 15th September, 1947 .. .. .. .. 1,920 0 0 To mature 15th September, 1948 .. .. .. .. 600 0 0 To mature 30th November, 1948 ... .. .. .. 500 0 0 To mature 1st October, 1953 .. .. .. .. 86 520 0 0 To mature 1st August, 1951-54 .. .. .. .. 93,250 0 0 To mature 15th June, 1952-55 .. .. .. .. 200 0 0 To mature 18th September, 1952-55 .. .. .. .. 30,310 0 0 To mature 15th May, 1953-56 .. .. .. .. 5,000 0 0 To mature 15th September, 1957-60 .. .. .. .. 24,630 0 0 To mature: Duration of war .. .. .. 1500 To mature : Duration of war and twelve months .. .. 500 0 0 249,270 0 0 Section 61, — j Charges and expenses of raising loans— Issues in renewal and conversionFinance Act, 1932, Section 55— Exchange on remittances beyond New Zealand— Ordinary Revenue Account—Miscellaneous .. .. 409,467 10 0 War Expenses Account .. .. .. .. .. 1,960,000 0 0 AT r , ,, ,, 2,369,467 10 0 New Zealand Debt Conversion Act, 1932-33, Section 12 Securities converted —- Debentures —- To mature 15th November, 1938 .. .. .. .. .. 200 0 0 Total • • • ■ • • • • .. .. .. 181,752,903 1 7

B—.l [Pt. ll]

PUBLIC ACCOUNTS, 1942-1943 MAIN HIGHWAYS ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1943

NATIONAL DEVELOPMENT LOANS ACCOUNT

STATEMENT showing SUMS TRANSFERRED under Section 5 (1) of the National Development Loans Act, 1941, prepared in pursuance of Section 5 (2).

SOCIAL SECURITY FUND

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1943

STATE COAL-MINES ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1943

STATE FORESTS ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1943

26th July, 1943. B. C. Ashwin, Secretary to the Treasury. A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Accountant to the Treasury. Examined and found correct. Cyril G. Collins, Controller and Auditor-General, 28th July, 1943.

By Authority: E. V. Paul, Government Printer, Wellington. —1943.

28

£ s. d. Adjustment of subsidy on rates paid to local authorities under section 28, Finance Act, 1934 (No. 3)> &c. • • • • • • * * 174- 0 0 Refunds of overpayments of subsidies to local authorities .. .. • • ■ • • • »9 ft s Sale of land and buildings .. .. . • • • • • • • • • * * £530 13 I

Date. Transfer to Amount. 1943. March 1 .. State Coal-mines Account .. .. •• •• •• •• " 20,000 0 0 March 9 .. State Coal-mines Account .. .. • ■ • • • • • • • • du ' uw " " £50,000 0 0

£ s. d. Sale of surplus and obsolete stores .. •. • • • • • • • • • • • • 6 Q

Sale of- go 3 *6 Plant 198 Ifi 4 Surplus and obsolete stores .. ■. • • • • • • • • • • • • 1 £148 19 10

£ s. d. Sale of surplus and obsolete stores .. .. • • • • • • • • • • 531 8 10