PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1943-1944 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, 1944 Session I, B-01-part02

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1944 NEW ZEALAND

PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR 1943-1944 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

This publication is one of a series of four statements dealing with the Public Accounts, as under:— 8.-l |Pt. I]. —Abstract of the Public Accounts and Supplementary Statements. 8.-l [Pt. ll]. —Report of Controller and Auditor-General and Details of Revenue and Expenditure. 8.-l [Pt. Ill], —Statement of the Public Debt and Transactions in connection therewith. 8.-l [Pt. IV]. —Balance-sheets of various Government - Departments.

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CONTENTS

PAGE AUDITOR-GENERAL'S REPORT .. .. .. .. .. .. .. .. ij] Statement or Irregularities in Connection with Public Moneys and Stores .. ~ .. v Schedule of Sums Allowed .. .. .. .. .. ~ .. .. .. yiii Statement showing Sums irrecoverable by the Crown .. .. .. .. .. xxvii STATEMENTS OF REVENUE Ordinary Revenue .. .. .. .. .. .. .. .. .. 1 Ordinary Revenue, Interest on Public Debt Redemption Fund .. .. .. .. 5 Ordinary Revenue, Interest on other Public Moneys .. .. .. .. 5 Ordinary Revenue, Miscellaneous Revenue .. .. .. .. .. .. .. 7 RECOVERIES ON ACCOUNT OF EXPENDITURE OF PREVIOUS YEARS Consolidated Fund (Ordinary Revenue Account) .. .. .. .. .. .. 9 Public Works Account .. .. .. .. .. .. ~ 20 Land for Settlements Account .. .. .. .. .. ~ ~ 21 Main Highways Account .. .. .. .. .. .. .. .. . . 26 Social Security Fund .. .. .. .. .. .. .. ~ ~ 26 State Coal-mines Account .. .. .. .. .. ~ .. .. 26 State Forests Account .. .. .. .. .. .. .. . , .. 26 DISBURSEMENTS UNDER CIVIL LIST ACT, 1920 (see 8.-l [Pt. I]). DISBURSEMENTS UNDER SPECIAL ACTS Debt Services, Interest .. .. .. .. .. .. .. .. ~ ]Q Debt Service, Amortization of Debt — Sinking Fund .. .. .. .. .. .. .. .. ~ 12 Repayment or the Public Debt Act, 1925 .. .. ~ .. ~ ~ 12 Transfer to Loans Redemption Account .. .. .. .. .. .. .. 12 Debt Services, Administration and Management .. .. .. ~ .. .. 12 Debt Services, Payment on Guabanteed Loans .. .. .. .. .. 13 OTHER Services .. .. .. .. .. .. .. .. .. .. 14 UNAUTHORIZED EXPENDITURE (see 8.-l [Pt. I]). STATEMENT OF BALANCES IN RESPECT OF PAYMENTS MADE ON BEHALF OF OTHER GOVERNMENTS .. .. .. .. .. .. .. .. .. .. 17 IMPRESTS OF THE CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) OUTSTANDING .. 17 DEPOSITS ACCOUNT Summary of Deposits Account .. .. .. .. .. .. .. ~ 18 Receipts and Disbursements under the Trustee Act, 1908 .. .. .. .. .. 19 IMPRESTS OF THE PUBLIC WORKS FUND (GENERAL PURPOSES ACCOUNT) OUTSTANDING .. 20 STATEMENTS OF TRANSACTIONS Land for Settlements Account .. .. .. .. .. .. .. .. 21 Loans Redemption Account .. .. .. .. .. .. .. ~ ~ 22

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PUBLIC ACCOUNTS FOR THE FINANCIAL YEAR ENDED 31st MARCH, 1944

REPORT OF THE CONTROLLER AND AUDITOR-GENERAL

I have the honour to submit my report for the year ended 31st March, 1944, in terms of the Public Revenues Act, 1926, section 89, 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 : (b) 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 : (d) 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: (g) 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, 8.-l [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 1943-44 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 require or render it desirable that public moneys should be expended for purposes for which no specific authority exists and for which the

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statutory provisions governing " unauthorized expenditure" or " emergency expenditure " are not available, or not available to a sufficient amount. There are cases also in which circumstances may render it desirable that legislative restrictions should not apply. Several cases covered by the foregoing explanation 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. The necessary legislation in the following case was passed during the financial year covered by this report Social Security Amendment Act, 1943, which authorized payments at increased rates from Ist July, 1943, in respect of war pensions and social security monetary benefits. The following transactions were regularized :— (a) By Finance Act (No. 2), 1944— (1) Payment of £860,079 Bs. 2d. 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) Expenditure incurred for the purpose of developing the New Zealand flax (Phormium tenax) industry in New Zealand. (Section 10.) (3) Contributions from accounts established under the Marketing Act, 1936, towards capital expenditure charged to WarExpenses Account in connection with the erection of emergency cool stores and canning plants. (Section 11.) (b) By War Pensions Emergency Regulations 1944 — Expenditure arising from the establishment of a second War Pensions Board. (Note.—The War Pensions Act, 1943, provided for the appointment of one Board only.) My report last year referred to two cases in which validating legislation or other authority had not been provided at the date of the report. The transactions have since been validated as follows :— (1) The appropriation as required by section 29 of the Finance Act, 1926, for the allowances paid to Senior Inspectors, Education Department, now appears in the supplementary estimates for the year ended 31st March, 1944. (2) The Local Legislation Act, 1943, section 5, validated the payment made to contractors by the Franklin County Council of the increased costs of road-construction improvement works on which a subsidy of £416 ss. was paid by the Main Highways Board. Validating or other authority is awaited in respect of the following transactions :—- (1) Payment of benefits in excess of rates prescribed by section 17 of the National Provident Fund Act, 1926, to certain contributors who are incapacitated through illness or personal injury. (2) Payment of an allowance of £75 made to a member of the Goodsservices Charges Tribunal. (Note. —The only provision in respect of fees to members contained in the Goods-services Charges Tribunal Emergency Regulations (Regulation 13) is for payment of £3 3s. for every day on which a meeting of the Tribunal is attended.) (3) Payment of salaries at the rate of £750 per annum to each of two members of the Rehabilitation Board appointed under section 4 (2) of the Rehabilitation Act, 1941. (Note. —The approval of the Minister of Rehabilitation to the payment of the members has been received, but the law requires that their appointment should be made and their remuneration fixed by the Public Service Commissioner.) (4) Payment of the sum of £23,776 in settlement of compensation payable for the acquisition of the Tokaanu Hotel, and the incurring of expenditure for carrying on the business in connection therewith.

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(c) STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES Five serious cases of misappropriation of public moneys by departmental officers occurred during the year, and the person involved in each case was a senior accounting officer. The total sum stolen in the five cases, in three of which forgery or falsification of documents was resorted to in order to conceal the thefts, was £1,172. In addition to these five cases, there were seven other cases of theft by public servants involving a sum of £68. Five misappropriations by temporary clerks in pay offices of the Army Department also occurred. The sum of the misappropriations in these five cases amounted to £1,417, and in three of them forgery or falsification of records was in evidence. As pointed out in previous reports, the ordinary safeguards provided by internal checks are applied wherever possible to prevent irregularities, and the Audit Office, in the course of its duties, examines the accounting systems in operation and suggests improvements where necessary. 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 Social Security Department again shows a substantial reduction when compared with the previous year. The number of cases reported this year to the Audit Office by the Department is 211, against 551 last year.

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Nature of Irregularity. ; inTOlved. Action taken, and Kesult. Note.—In all cases marked * police inquiries were either unsuccessful or are incomplete. Air Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS £ S. d. Theft of seven registered letters en route from 11 10 0 Claims for losses in respect of the registered letters air station to post-office met by Department.* Public moneys obtained by fraud .. .. 5 14 4 * Fraudulent cashing of allotment imprest 69 17 10 Each loss was investigated by the police and concheques—seven instances victions obtained in two cases. Inquiries in respect of two other cases have not yet been completed. Theft or improper possession of stores, equip- Not stated Each case was investigated by" the police or by the ment, petrol, and arms — thirty-eight Air Force authorities. Convictions were obtained instances in eleven cases. Agriculture Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of cash . . .. . . . . j 7 18 0 * Theft of petrol—three instances .. .. 5 0 0 Two offenders in one case each fined £3. Police inquiries unsuccessful in two cases. Army Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Misappropriation of public moneys .. .. 203 10 8 Offender sentenced to eighteen months' reformative detention. £28 3s. 3d. recovered. Misappropriation of public moneys . . .. 28 13 10 Offender admitted to probation for eighteen months. Misappropriation of public moneys .. .. 46 5 11 Offender admitted to probation for a period of two years. Restitution ordered. Misappropriation of public moneys .. .. 263 10 3 Soldier convicted and sentenced to three months' hard labour. Misappropriation of public moneys .. . . 875 2 6 Offender sentenced to six months' imprisonment. Dependant's and child's allowances fraudulently 237 19 6 Offenders placed on probation for two years on the obtained by a soldier and person representing condition that they refund at rate of £1 per week herself as the soldier's wife a sum not exceeding £100. Excess allotment and dependant's allowance 146 2 0 Offender convicted, and placed on probation for a obtained by fraud period of four years and ordered to make restitution. Theft of cash (Middle East Forces) . . .. 218 11 2 Proceedings by Court of Inquiry unsuccessful. Theft of cash (Middlo East Forces) .. . . 160 16 3 Proceedings by Court of Inquiry unsuccessful.' Theft of cash (Middle East Forces) .. .. 100 0 9 Proceedings by Court of Inquiry unsuccessful! Theft of cash (Middle East Forces) .. .. 1,282 I 0 Five Native offenders under arrest awaiting trial; £180 17s lid. recovered. Court of Inquiry ordered the officer responsible for the custody of the cash to be reprimanded and to make good the sum of £37 10s. Fraudulent cashing of a remittance warrant .. 6 1 8 * Fraudulent cashing of pay warrant .. .. 2 18 0 * Fraudulent cashing of pay warrant . . .. 4 0 6 Offender convicted and sentenced to six months' imprisonment. Fraudulent cashing of pay warrant . . . . 0 18 0 Offender convicted and ordered to make restitution. Fraudulent cashing of allotment and depend- 446 2 3 Each loss was investigated by the police. Eleven ant's allowance warrants—fifty-two instances convictions wero obtained and restitution of £41 10s. 6d. was ordered. Inquiries in respect of two of the cases are not yet complete. Theft of cash .. .. .. .. 2 12 3* Theft or improper possession of stores, equip- Not stated Each case was investigated by the police or Military ment, petrol, and arms—forty instances authorities. Convictions were obtained in twelve | instances.

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

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Nature of Irregularity. involved Action taken, and Besult. Health Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS £ S. d. Postal warrants negotiated by unauthorized 7 15 0 * persons —five instances Postal warrant negotiated by an unauthorized 0 7 0 Amount recovered from firm which cashed warrant, person Theft of stores .. .. . . . . Not stated Two offenders. One sentenced to four months' imprisonment, and the other to six months' imprisonment. Industries and Commerce, Tourist and Publicity Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Misappropriation of public moneys — two I 357 8 5 I Each offender convicted and sentenced to eighteen instances I I months' imprisonment. IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER Theft of material .. .. ..11,117 !) II Offender not discovered. Amount to be claimed from I firm responsible for safe custody. Justice Department IRREGULARITY BY DEPARTMENTAL OFFICER Misappropriation of public moneys .. .. [ 218 18 6 I Offender pleaded guilty, and was sentenced to six I | months' reformative detention. Labour Department IRREGULARITY BY DEPARTMENTAL OFFICER Misappropriation of public moneys .. .. I 4 10 9 1 Offender dealt with by tho Court. Charge dismissed I I under Offenders Probation Act, 1920. Marine Department IRREGULARITY BY DEPARTMENTAL OFFICER Misappropriation of public moneys .. .. I 247 0 0 I Offender sentenced to twelve months' reformative I | detention. Marketing Department (Internal Marketing Division) IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of cash R.N.Z.A.F. oanteen — eight 246 8 3 1* instances Theft of cash, Army canteen .. .. 6 10 0 | * Mental Hospitals Department IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER Theft of cash .. .. .. .. [ 12001 Officer responsible for its safe custody required to | make good the loss. Mines Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of pay .. .. . ■ ■ • 47 4 10 Offender placed on probation for a period of twelve months. Amount recovered. Theft of stores —two instances .. .. Not stated * Theft of petrol .. .. .. .. 233* Theft of coal .. .. . . .. Not stated Offender convicted and fined £2 10s. Navy Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of equipment . . .. .. Not stated * Fraudulent cashing of allotment cheques—six 20 5 2 * instances Fraudulent cashing of imprest cheque ..4 0 0 * Post and Telegraph Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Theft of postal packets .. .. .. Not stated Offender placed on probation for a period of four years and ordered to make restitution. Theft of postal packets .. .. .. Not stated Offender placed on probation for a period of twelve months and ordered to make restitution. Theft of letters .. .. .. .. 83 11 6 Offender placed on probation for two years. Restitution made. Theft of postal packets .. .. .. Not stated Offender pleaded guilty to thirteon charges of theft, was convicted and fined £5 on the first charge, convicted and ordered to come up for sentence if called upon within twelve months on the second charge, and convicted and discharged, on the other charges.

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

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Nature of Irregularity. involved Action taken, and Kesult. Post and Telegraph Department—continued IRREGULARITIES BY DEPARTMENTAL OFFICERS —Continued £ s. d. Theft of postal packets .. .. .. Not stated Offender convicted and placed on probation for a period of two years. Restitution ordered. Fraudulent cashing of allotment and depend- 14 14 0 f Offender convicted, placed on probation for a period ant's allowance warrants <! of two years, and ordered to make restitution of Theft of cash and articles of value .. .. 19 18 3 [ £34 12s. 3d. Theft of postal packet .. .. .. Not stated Offender placed on probation for twelve months. Part goods recovered. .IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Fraudulent withdrawals from Post Office .52 0 0 * Savings-bank accounts—four instanoes Use of previously used postage-stamps .. 0 9 9 Offender convicted and fined £5 and 10s. costs on each of ten charges. Loss of remittance .. .. . . 12 0 0 * Theft of cash—three instances .. .. 73 3 10 * Theft of cash and articles of value — three 593 17 1 * instances Fraudulent withdrawals from Post Office 50 2 5 Offenders convicted, placed on probation, and ordered Savings-bank accounts—four instances to make restitution. Theft of postal packet .. .. .. Not stated Offender convicted and placed on probation for a period of twelve months. Allotment warrant cashed by unauthorized 3 3 0 * person Theft of cash .. . . . . .. 15 9 Offender convicted and sentenced to two years' reformative detention. Fraudulent withdrawal from Post Office 2 3 0 Offender pleaded guilty, and ordered to come up for Savings-bank account sentence if called upon within twelve months. Fraudulent. cashing of Savings-bank money- 50 0 0 * order Theft of postal packets . . .. .. Not stated Offender convicted and sontenced to one month's imprisonment. Fraudulent withdrawal from Post Office 33 10 0 Offender convicted and sentenced to two years' Savings-bank account reformative detention. Fraudulent withdrawal from Post Office 15 Ifi 0 Offender, who was serving a sentence of eighteen Savings-bank account months' detention, was convicted and discharged. Thefts from public-call and stamp-vending 486 (i 3 * machines Printing and Stationery Department IRREGULARITY BY PERSON NOT DEPARTMENTAL OFFICER Theft of two tent flys .. .. .. | Not stated I * Public Works Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Theft, of stores .. .. .. .. Not stated Offender convicted and sentenced to four months' imprisonment. Public moneys obtained by fraud .. .. 1 19 6 Offender convicted and ordered to come up for sentence if called upon within twelve months. Railways Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Theft of goods .. .. .. .. Not stated Offender pleaded guilty, and was convicted and placed on probation for a period of twelve months. Misappropriation of public moneys .. .. 348 13 10 Offender convicted and sentenced to six months' imprisonment. Theft of cash .. .. . . .. 0 15 0 Offender pleaded guilty, and was convicted and discharged. Restitution ordered. Misappropriation of public moneys .. . . 14- 0 0 Offender convicted and admitted to probation for twolve months. Amount recovered. Theft of motor tire and tube .. .. Not stated Offender convicted and ordered to come up for sentence if called upon within twelve months. Misappropriation of public moneys .. .. 1 10 1 Offender dismissed the service. Restitution made. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS Theft of bag containing cash .. . . 53 0 0 Police inquiries unsuccessful. Officer responsible for its custody required to make good the loss. Theft of goods .. .. .. .. 11 17 2 * Theft of stores .. .. .. .. 98 8 6 * Theft of cash and tickets .. .. .. 3 14 9 Amount recovered. Theft of cash .. .. .. .. 2 2 0 Offender admonished and discharged. Amount recovered through police. Theft of stores .. .. .. .. 18 0 Restitution ordered. Scientific and Industrial Research Department IRREGULARITIES BY DEPARTMENTAL OFFICERS Theft of pay .. .. . . . . 10 10 0 * Theft of equipment . . .. .. Not stated Offender convicted and placed on probation for a period of nine months and ordered to pay cost of prosecution, £7 lis. 6d.

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

(d) SCHEDULE OF SUMS ALLOWED BY THE AUDIT OFFICE AS PAID, UNDER PROVISIONS OF SECTION 73, PUBLIC REVENUES ACT, 1926 Section 73, which requires the Audit Office to disallow any sum as paid 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 or that it is not possible to obtain or replace them, to order that the relative sum be allowed. The powers of the Minister under section 73 have been delegated to the Secretary of the Treasury in terms of section 15 of the Finance Act, 1939, and the following payments have been passed by the Audit Office pursuant to orders made under the delegated powers

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Nature of Irregularity. j involved | Action taken, and Result. Social Security Department IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS £ S. d. Postal warrant negotiated by unauthorized 1 15 0 * person Postal warrant negotiated by unauthorized 1 0 0 Offender convicted and ordered to come up for person sentence if called upon within twelve months. Restitution ordered. Postal warrant negotiated by unauthorized 5 10 0 Offender convicted and discharged. Restitution made, person Postal warrant negotiated by unauthorized 15 0 Two offenders. Both pleaded guilty. One was persons . admitted to probation for twelve months, and the other was convicted and discharged. Fraudulent cashing of age-benefit advice . . 7 0 10 * Postal warrants for rehabilitation allowance 10 8 0 Two offenders. One offender was convicted and fined negotiated by unauthorized persons £5 on the first charge, convicted and ordered to come up for sentence if called upon within twelve months on the second charge and also to refund £2 10s. within three months; on the third charge he was convioted and ordered to come up for sentence if called upon within twelve months and ordered to refund £5 4s. within three months. The other offender was discharged under section 18, Offenders Probation Act, 1920. Two hundred and eleven cases in which 7,088 4 !) Proceedings instituted in five cases involving the sum recipients of rehabilitation allowances, war of £576 17s. 5d. resulted in five convictions being pensions, unemployment, sickness, and other entered. Three offenders sentenced to terms of benefits obtained payments in excess of scale imprisonment and the other two placed on probation, rates by failing promptly to disclose material Restitution of the sum of £359 6s. 6d. was ordered particulars of their circumstances to the to be made. There were 206 other cases, involving Social Security Department the sum of £7,11L 7s. 4d. Except in a small number of oases where the beneficiaries are on active service, in straitened circumstances, or deceased, efforts have been made to obtain refunds.

Department and Particulars. lteason. Amount. Amount Agriculture £ s. d. £ s. d. Bursaries .. .. .. .. .. Receipt unobtainable.. .. 50 0 0 Purchase of publications .. .. .. Receipt unobtainable .. 0 9 4 Salaries .. . . .. .. .. Receipts lost .. .. 27 4 0 77 13 4 Air Gable charges and toll accounts .. .. Vouchers lost .. .. 55 10 (3 Electric-power charges .. .. .. Vouchers lost .. .. 1 14 9 Goods and services .. .. .. .. Vouchers lost .. .. 247 3 11 Goods and services .. .. .. .. Vouchers lost in aeroplane 3,039 10 9 accident Pay and allowances .. .. .. .. Vouchers lost in aeroplane 730 15 5 accident Pay and allowances .. .. .. .. Vouchers lost .. .. 1,654 17 6* Pay and allowances .. .. .. .. Vouchers lost .. .. 652 ] 1 4 Telegraphic remittances .. .. .. Receipt unobtainable .. 8 0 6 Travelling-expenses .. .. .. .. Receipts not obtained .. 469 6 3 Travelling-expenses of Supply Mission .. .. Receipts not obtained .. 588 4 2 7,447 15 1 Army Freight charges .. .. . . . . Receipts not obtainod .. 10 14 3 Goods and services .. .. .. .. Vouchers lost .. .. 2,103 11 0 Pay and allowances .. .. .. . . Vouchers lost .. .. 679 0 3* Pay and allowances .. .. .. . . Vouchers lost .. .. 203 19 0 Purchase of publications .. .. . . Vouchers lost .. .. 58 2 8 Salaries .. .. .. .. .. Receipts unobtainable .. 46 13 10 Toll fees .. .. .. .. . . Receipts unobtainable .. 55 9 7 Travelling-expenses .. .. .. .. Receipts not obtained .. 36 6 1 3,193 16 8 Customs Refund of passport fee .. . . .. Receipt lost .. .. .. 10 0 Salaries .. .. .. .. .. Voucher lost.. .. .. 4 7 10 Travelling-expenses .. .. .. .. Receipt not obtainod .. .. 2 17 6 Travelling-expenses of official representative Receipts unobtainable .. 120 15 11 travelling in United States of America 129 1 3 * These figures mainly represent vouchers lost as a result of enemy action.

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SCHEDULE OF SUMS ALLOWED BY THE AUDIT OFFICE AS PAID, UNDER PROVISIONS OF SECTION 73, PUBLIC REVENUES ACT, 1926—continued

ii—B. 1 [Pt. ll]

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Department and Particulars. Eeason. Amount. Total Amount. Education £ s. d. £ s. d. Purchase of publications .. .. .. Receipts unobtainable .. 5 (5 0 Salaries .. .. .. .. .. Vouchers lost .. .. 100 15 5 Travelling-expenses .. .. .. .. Receipts not obtained .. 11 5 7 117 7 0 External Affairs Miscellaneous payments, Washington Legation .. Receipts not obtained .. 3,234 17 4 3,234 17 4 Government Insurance Annuities .. .. .. .. .. Receipt unobtainable .. .. 7 7 0 . — 7 7 0 Health Examination fees .. .. .. .. Vouchers lost .. .. 17 0 0 Freight charges .. .. .. .. Receipt unobtainable .. 2 17 3 Medical services .. .. .. .. Receipts lost .. .. .139 14 0 Purchase of publications .. .. .. Receipts unobtainable .. 150 6 10 Salaries .. .. .. .. .. Voucher lost .. .. 5 0 0 Toll fees .. .. .. .. .. Voucher lost . . .. 10 8 Travelling-expenses .. .. .. .. Receipts not obtained .. 11 5 1 327 3 10 Industries and Commerce, Tourist and Publicity Goods and services .. .. .. .. Vouchers lost .. .. 1,184 4 8 Purchase of publications .. .. .. Receipts unobtainable .. 22 2 6 Salaries .. .. .. .. .. Vouchers lost .. .. 184 5 3 Toll fees .. .. .. .. .. Receipts not obtained .. 2 0 8 Travelling-expenses .. .. .. .. Receipts not obtained .. 20 15 7 1,413 14 8 Internal Affairs Purchase of publications .. .. .. Receipts unobtainable .. 6 15 6 Salaries .. .. .. .. .. Voucher lost .. .. 33 6 3 Toll fees .. .. .. .. . . Receipts not obtained .. 15 4 Travelling-expenses .. .. .. .. Receipts not obtained .. 178 10 10 219 17 11 Island Territories Salaries .. .. .. .. .. Vouchers lost .. .. 31 16 6 Travelling-expenses .. .. .. .. Receipt not obtained .. .. 10 0 32 16 6 Justice and Prisons Maintenance .. .. .. .. Vouchers lost .. .. 13 17 6 13 17 6 Labour Waterfront Control Commission .. .. Voucher lost .. .. 88 7 6 88 7 6 Land and Income Tax Refund of tax .. .. .. .. Vouchers lost .. .. 213 10 0 213 10 0 Lands and Survey Salaries .. .. .. .. .. Voucher lost .. .. 43 15 9 Travelling-expenses .. .. .. .. Receipt not obtained .. .. 15 0 45 0 9 Marine Compensation .. .. .. .. Voucher lost .. .. 33 6 8 Travelling-expenses .. .. .. .. Receipts not obtained .. 4 I 11 37 8 7 Marketing Toll fees .. .. .. .. .. Receipts not obtained .. 0 14 10 Travelling-expenses .. .. .. .. Receipts not obtained .. 254 11 10 255 6 8 Mental Hospitals Overtime .. .. .. .. .. Vouchers lost .. .. 168 13 11 168 13 11 Mines Goods and sorvices .. .. .. .. Vouchers lost .. .. 3 4 2 Overtime .. .. .. .. .. Vouchers lost .. .. 6 5 10 Purchase of publications .. .. .. Receipts unobtainable .. 5 4 8 Travelling-expenses .. .. .. .. Receipts unobtainable .. 5 0 2 19 14 10 National Commercial Broadcasting Purchase of publications .. .. .. Receipt lost .. .. .. 2 10 0 2 10 0 National Service Subsidy, Scheme 13 .. .. .. .. Vouchers lost .. .. 271 10 10 Toll fees .. .. .. .. .. Receipt not obtained .. .. 3 18 0 Travelling-expenses .. .. .. .. Receipt not obtained .. .. 41' 16 5 317 11 3 Native Rents .. .. .. .. .. Vouchers lost .. .. 2 4 9 Wages .. .. .. .. .. Vouchers lost .. .. 36 18 10 39 3 7 Native Trust Distribution of estates .. .. .. Voucher lost .. .. 37 2 9 37 2 9

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SCHEDULE OF SUMS ALLOWED BY THE AUDIT OFFICE AS PAID, UNDER PROVISIONS OF SECTION 73, PUBLIC REVENUES ACT, 1926 —continued

(«) 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.

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Department and Particulars. Reason. Amount. Total Amount. Navy £ s. d. £ s. d. Pay and allowances .. .. .. .. Vouchers lost .. .. 15 19 5 Purchase of publications .. .. .. Receipt unobtainable .. 0 12 6 Remittances overseas .. .. .. Receipt unobtainable .. 72 7 7 Repairs and services .. .. .. Vouchers lost .. .. 1,664 0 11 Salaries .. .. .. .. .. Vouchers lost .. .. 206 0 10 Travelling-expenses .. .. .. .. Receipt not obtained .. .. 3 7 0 1,962 8 3 Post Office Freight charges .. .. .. .. Receipt not obtained .. .. 0 19 6 Goods and services .. .. .. .. Voucher lost .. .. 37 11 0 38 10 6 Prime Minister's Purchase of publications .. .. .. Receipts not obtained .. 162 14 7 Toll fees .. .. .. .. .. Receipts not obtained .. 16 9 Travelling-expenses .. .. .. .. Receipts not obtained .. 78 4 5 242 5 9 Public Works Charter-party expenses .. .. .. Receipts unobtainable .. 545 3 4 Compensation .. .. .. .. Voucher lost .. .. 13 10 0 Goods and services .. .. .. .. Voucher lost .. .. 2,198 3 11 Purchase of publications .. .. .. Receipts unobtainable .. 17 4 Travelling-expenses .. .. .. .. Receipts not obtained .. 40 0 7 Wages .. .. .. .. .. Vouchers lost .. .. 405 4 0 3,203 9 2 Railways Compensation .. .. .. .. Receipt unobtainable .. 10 0 0 Goods and services .. .. .. .. Vouchers lost .. .. 30 7 9 Salaries .. .. .. .. .. Vouchers lost .. .. 43 12 5 Travelling-expenses .. .. .. .. Receipt not' obtained .. .. 0 15 0 84 15 2 Scientific and Industrial Research Goods and services .. .. .. .. Vouchers lost .. .. 12 11 11 * Overtime .. .. .. .. .. Voucher lost .. .. 7 3 9 Purchase of publications .. .. .. Receipts unobtainable .. 4 11 6 Travelling-expenses .. .. .. .. Receipts not obtained .. 10 3 2 34 10 4 Social Security Benefit payments .. .. .. .. Vouchers lost .. .. 23 5 9 Overtime .. .. .. .. .. Vouchers lost .. .. 174 19 9 Salaries .. .. .. .. .. Vouchers lost .. .. 15 19 1 214 4 7 State Advances Corporation Financial assistance to soldiers .. .. Receipts lost .. .. 8 17 8 8 17 8 State Forest Service Goods and services .. .. .. .. Voucher lost .. .. 3 3 5 Salaries .. .. .. .. .. Voucher lost .. .. 12 17 11 Travelling-expenses .. .. .. .. Receipt not obtained .. .. 0 13 8 16 15 0 Treasury Bank charges .. .. .. .. Receipt unobtainable .. 0 10 6 Maintenance .. .. .. .. Receipt unobtainable .. 9 0 0 Purchase of publications .. .. .. Receipt unobtainable .. 2 12 10 Rent .. .. .. .. .. Voucher lost .. .. 1 16 6 Salaries .. .. .. .. .. Voucher lost .. .. 8 11 5 Toll fees .. .. .. .. .. Receipts not obtained .. 2 5 1 Travelling-expenses .. .. .. .. Receipts not obtained .. 30 5 5 55 1 9 Transport Advertising .. .. .. .. Voucher lost .. .. 2 5 0 Storage charges .. .. .. .. Voucher lost .. .. 7 16 0 Travelling-expenses .. .. .. .. Receipt not obtained .. . . 16 12 6 26 13 6 £23,327 9 7

B.—l [PT. ll]

(/) 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 eleven officers, ten of the surcharges being in respect of loss of money and one surcharge being in respect of loss of stores. 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 and the appended table summarizes tine 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 Treatment of Exchange In terms of section 55 of the Finance Act, 1932, premium on, or cost of, exchange is dealt with in the Public Accounts as the Minister of Finance may determine. A statement regarding the then practice of treating exchange was included on pages iii and iv of the Controller and Auditor-General's report to Parliament covering the financial year 1938-39, and it showed that certain votes and accounts did not bear the cost of exchange arising from their transactions. The practice then reviewed continued until 31st March, 1943. At the commencement of the financial year 1943-44 the Minister approved a change, which is in accord with views advanced in several previous Audit Office reports, under which cost of exchange is treated as a part of the payment from which it arises. For example, the cost of remitting interest to London, amounting to £1,314,757 for the year under review, is not now accounted for as exchange, but is'included in the' item "Interest" on the expenditure side of the Ordinary Revenue Account of the Consolidated Fund. A further determination of the Minister was that Government funds and investments held overseas as at Ist April, 1943, and all subsequent overseas transactions, were to be converted to pounds New Zealand at a fixed exchange rate of 25 per cent, and brought into the public accounts at the increased figure. Previously pounds New Zealand and pounds sterling were treated as if they were of the same value. The total of overseas funds held at the commencement of the year, and dealt with in accordance with the terms of the preceding paragraph, was pounds stg. £2,547,732, and the exchange on this sum on its conversion to pounds New

XI

Upon Appeal. Number of Total Department. Surcharges. Confirmed. Waived. £ s. d. £ s. d. £ s. d. Agriculture .. • ■ I 1 0 0 6 18 0 7 18 0 Mental Hospitals . ■ • • 1 5 0 0 7 0 0 12 0 0 Navy .... .. • • 1 30 0 0 38 15 11 68 15 11 Post and Telegraph . ■ • • 8 42 0 0 206 10 0 248 10 0 11 78 0 0 259 3 11 337 3 11

B.—l [ Pt. ll]

Zealand was £636,933. Of this latter amount £91,930 was in respect of Reserve Fund investments held overseas, and was treated in the public accounts as a receipt to the separate account Reserve Fund Account. The balance of the exchange accretion, £545,002, has, pending decision as to its ultimate disposal, been included in Deposits Account, and forms part of the item " Deposits lodged, £6,684,044." It appears to the Audit Office that the amount of £545,002 belongs to Consolidated Fund, Ordinary Revenue, and should accordingly be credited to that account. In keeping with the changes outlined in the foregoing remarks, and as stated on page 7 of the Budget, the public debt domiciled overseas, which previously was shown in the Statement of the Public Debt of the Dominion (parliamentary paper 8.-l [Pt. Ill]) at the sterling figure, is now shown in that statement in pounds New Zealand. The increase in the figure of the debt resulting from the adjustment made as at Ist April, 1943, was £39,568,574 9s. lid. Repayment of 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 :—

The opening balance of the Public Debt Repayment Account was £276,278 ss. 4d., and during the year £3,053,514 ss. Id. was transferred from Consolidated Fund to that account. Securities valued at £2,420,480, as shown above, were redeemed, leaving a balance at 31st March of £909,312 10s. sd. available for further redemptions. The major portion of this sum was utilized on 15th May, 1944, to redeem 4-per-cent. securities maturing 15th February, 1943-46. 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, 1944. The amounts set opposite the several accounts, other than the Ordinary Revenue Accounts, War Expenses (1939), and National Development Loans Accounts, represent also the amounts of capital liability due by such accounts to the Consolidated Fund in terms of section 6 of the National Development Loans Act, 1941. Included in the statement are two accounts—Exchange Account (Ordinary) ; and Exchange Account (War Expenses)—which together represent the total exchange on New Zealand securities domiciled in London. The exchange increment of £39,568,574 9s. lid., which, as already stated, was added to the public debt at Ist April, 1943, was reduced during the year by reason of redemptions from cash of London-domiciled securities and replacement of certain London securities with

xii

Nominal Value of Securities redeemed. Rate of Interest ; — ; Total Cost ol perCent. Total to i „ 1(U „ ,, ' Total to Redemptions. 31st March, 1943. j Hear ia4d-44. 31st March, 1944. £ s. d. £ s. d. £ s. d. £ s. d. 1| .. .. 459,417 10 0 .. 459,417 10 0 459,417 10 0 14 .. .. 1,760,437 0 0 .. 1,760,437 0 0 1,760,437 0 0 2i .. .. 5,000 0 0 17,515 0 0 22,515 0 0 22,515 0 0 2|- .. .. 199,200 0 0 .. 199,200 0 0 199,200 0 0 3 .. .. 4,069,198 14 8 71,900 0 0 4,141,098 14 8 4,141,098 14 8 3| .. .. 519,865 0 0 12,985 0 0 532,850 0 0 532,850 0 0 3| .. .. 3,019,301 8 8 2,313,875 0 0 5,333,176 8 8 5,333,176 8 8 3| .. .. 285,411 7 4 2,700 0 0 288,111 7 4 288,111 7 4 4 .. .. 3,903,538 5 6 1,505 0 0 3,905,043 5 6' 3,893,355 14 7 U .. .. 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 5£ .. .. 1,530,990 0 0 .. 1,530,990 0 0 1,530,972 10 0 5f .. .. 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 26,947,752 15 11 2,420,480 0 0 29,368,232 15 11 29,316,884 16 1

B—i [p T . m

securities domiciled in New Zealand, and, with additions by reason of further borrowings in London during the year, amounts at 31st March, 1944, to £39,776,956 17s. 9d. Particulars. Loans subject to the Repayment of the Public Debt Act, 1925 — Consolidated Fund: Ordinary Revenue Account— £ s. d. £ s. d. Discharged Soldiers' Settlement Account .. 2,870,000 0 0 Greymouth Harbour Board Account .. .. 148,000 0 0 Mining Advances Account .. .. .. 33,209 0 11 Miscellaneous .. 7,913,450 19 10 Naval Defence Act Account .. .. .. 530,753 16 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) .. .. 58,301,746 9 1 Exchange Account (Ordinary) .. .. 36,430,456 17 9 Public Works Account .. .. .. .. 168,405,020 910 Bank of New Zealand Shares Account .. .. 875,000 0 0 Housing Account .. .. .. .. 21,665,900 0 0 Iron and Steel Industry Account .. .. .. 14,000 0 0 Land for Settlements Account .. .. .. 7,650,270 2 3 Cheviot Estate Account .. .. .. .. 160,918 0 0 Main Highways Account .. .. .. .. 12,907,918 11 8 State Forests Account .. .. .. .. 3,607,438 7 5 War Expenses (1939) Account .. .. .. 185,137,432 6 6 Exchange Account (War Expenses) .. .. 3,346,500 0 0 National Development Loans Account not allocated to accounts .. .. .. ' .. .. 25,000 0 0 512,208,743 10 3 Less loans represented by funded debt to the Imperial Government 30,125,249 8 3 482,083,494 2 0 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 — £ s. d. State Coal-mines Account .. .. .. 842,643 3 0 Electric Supply Account .. .. .. 19,040,144 6 0 Nauru and Ocean Islands Account .. .. 192,044 7 3 Westport Harbour Account .. .. .. 199,500 0 0 Samoan Loan Suspense Account .. .. 9,245 0 0 State Advances Account .. .. .. 34,001,697 010 — 54,28(3,273 17 1 Funded debt to the Imperial Government .. .. .. 30,125,249 8 3 Total liability represented by debt as at 31st March, 1944 £566,494,017 7 4 Increase and Decrease of the Public Debt The following statement shows increases and decreases of the public debt during the year:— £ s. d. Total debt as at 31st March, 1943 .. .. .. .. .. •• 463,825,371 14 5 Increases during the yearConsolidated Fund —Ordinary Revenue : Exchange £ s. d. adjustment as at Ist April, 1943 .. .. 37,004,906 18 11 National Development Loans .. .. .. 4,000,000 0 0 War Expenses .. .. .. .. .. 72,754,812 810 War Expenses : Exchange adjustment as at Ist April, 1943 .. .. .. .. .. 2,563,667 11 0 116,323,386 18 9 580,148,758 13 2 Decreases during the yearWar Expenses debt redeemed .. .. ■ 10,299,337 14 11 Other debt redeemed .. .. . • 3,355,403 10 11 13,654,741 5 10 Total debt as at 31st March, 1944 .. .. .. .. .. £566,494,017 7 4

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B—l [Pt. 11l

The statement shows that the total public debt has been increased during the year by £102,668,645 I2s. lid. The long-term debt was increased by £103,007,645 12s. lid., while the short-term Treasury bills debt decreased by £339,000, as shown in the following summary : — £ s. d. £ s. d. Long-term debt as at 31st March, 1943 .. .. 407,871,371 14 5 Long-term debt as at 31st March, 1944- .. .. 510,879,017 7 4 Increase .. .. .. .. .. 103,007,645 12 11 Treasury bills as at 31st March, 1943 .. .. 55,954,000 0 0 Treasury bills as at 31st March, 1944 .. .. 55,615,000 0 0 Decrease .. .. .. .. .. 339,000 0 0 Increase to 31st March, 1944 (including £39,568,574 9s. lid. adjustment of exchange as at Ist April, 1943) .. .. £102,668,645 12 11 The statement includes, as long-term debt, transactions under the Memorandum of Security Agreement. Exchange amounting to £2,563,667 lis. was added to the previous year's balance of £10,254,670 3s. lid. sterling, and a further £11,732,500 was borrowed in terms of the agreement during the year ; £7,818,337 14s. lid. was repaid, leaving a balance outstanding at 31st March, 1944, of £16,732,500. Departmental Balance-sheets Certain Departments are required by their governing statutes to produce balance-sheets and supporting accounts for presentation to Parliament, and certain others have been directed to do so in terms of section 57 of the Finance Act, 1932. These balance-sheets and accounts, duly audited, will appear in due course either in parliamentary paper 8.-l [Pt. IV| or in the annual departmental reports to Parliament. Marketing Department Export Division.—A continuous audit is maintained on the transactions of the Division, and the accounts for the 1942-43 season, which ended 31st July, 1943, have been certified. These accounts disclose a reduction in the value of produce handled from £75,000,000 for the 1941-42 season to approximately £70,000,000. The reduction is attributed to a fall in production and to the diversion of a considerable quantity of dairy-produce to the use of the Allied Forces in the South Pacific. The diverted produce was not handled by the Division. Although accounts have not been completed for the 1943-44 season, which commenced on Ist August, 1943, it has been noted that stabilization accounts have been opened as from that date for dairy-produce and meat. These accounts have been opened in accordance with the terms of an agreement between the Government and the Farmers' Federation. The Dairy Stabilization Account has been debited with special allowances to cover increased farm and factory costs, including increased wages, all of which have been approved by the Stabilization Commission. The allowances are in the nature of equalizing payments, and are authorized in terms of section 12, Marketing Amendment Act, 1937. No credits have yet arisen in this account. The Meat Stabilization Account has been credited with proceeds from the United Kingdom and elsewhere arising from increases in respect of the 1942-43 season's meat over the 1941-42 level of prices. As yet there have been no debits to this account. In other respects the accounts are similar to those of the previous year, and Audit requirements have been complied with. Internal Division—A continuous audit is applied to this Division also, and has proceeded normally throughout the year. The work involved in purchasing and processing in districts has caused the Department to decentralize its accounting, and additional separate accounting branches have been set up at Ghristchurch, Nelson, and Hastings. Arrangements have been made for Audit Office Inspectors to carry out inspections at these centres.

xiv

B—l [PT. IT 1

Railways Department Accounts Wartime conditions have compelled the Railways Department to defer maintenance expenditure, and at 31st March, 1944, the amount required to meet such deferred expenditure was estimated to be £410,500, distributed as set out hereunder :— £ Ways and works .. .. .. .. .. 150,000 Rolling-stock .. .. .. .. .. 220,500 Signals .. .. .. .. •• 40,000 £410,500 In terms of subsection (2) of section 10 of the Government Railways Amendment Act, 1936, the Minister of Finance consented to the amount of £410,500 being charged in the Railways accounts for the year ended 31st March, 1944, and credited to the general reserve. After making provision as above mentioned, the balance of net Revenue Account was reduced to £2,567,970, which was insufficient to meet the full amount of interest on capital liability due for the year—viz., £2,765,724. A reduction of interest charges amounting to the difference was therefore made by the Minister of Finance in terms of section 14 of the Finance Act (No. 2), 1930. Native Department: Maketu Farm In 1930 the Arawa Trust Board handed over its property known as Maketu Farm to the Native Department to develop, and by May, 1943, development having been completed, the property was returned to the Board. During the period the farm was under the Department's control it accumulated profits to the extent of £14,984, and these profits accrue to the Board. In addition, the Board obtained the benefit of an undisclosed reserve, probably exceeding £2,000, in that the value of live-stock handed back with the farm was assessed at Government standard rates as opposed to current market values. Although all indebtedness to the Government by way of advances, interest thereon, and administration charges have been repaid, the Audit Office represented to Treasury t hat consideration might be given to the recovery of a portion of the employment grants, totalling £18,190, made to the farm during its development. The Audit Office has not yet been advised of any decision in the matter. Social Security (Medical Benefits) Regulations 1941 In previous reports I have referred to Patients' Lists, which determine the amount of fees receivable from the Social Security Fund by certain medical practitioners giving services on a capitation basis. The first complete revision of Patients' Lists has recently been completed, and the consequent saving in fees has more than justified the special efforts which the Health Department has put into this work. The Department proposes to maintain the revision of these lists as a continuous process. Public Stores The Staff position in the Audit Office again 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 generally in respect of the stores work of Departments examined by my own Inspectors. An exception was the Health Department's bulk store at Seaview, which holds quantities of reserve stocks of drugs and medical and dental supplies exceeding £300,000 in value. These stocks and supplies were procured under lend-lease and by cash purchase from the United Kingdom. My Inspector reported that the accounts relating to these stores were in an unsatisfactory state, in that all stores received had not been brought to charge. The Department has taken steps to remedy the position, and I have been orally informed that a complete stocktaking of the store has been completed and reconciliation with ledger balances is in progress. The position of the stores purchased or received for the use of the Armed Forces is separately dealt with in the War Expenses section of this report.

xv

B.—l TPT. ll]

Accounts of Local Authorities There were seven cases of misappropriation of funds by local-body officials, as compared with nine in the previous year, and in each case the matter was placed in the hands of the police for appropriate action. The aggregate sum of the misappropriations was £426 Bs. 5d., and it aj pears that restitution will eventually be made in respect of the whole of this sum. During the year nine cases of disqualification of members of local authorities were dealt with by the Audit Office, as compared with three during the previous year. All these cases arose from members being concerned or interested in contracts entered into by their respective local authorities in excess of the limits fixed by section 3 of the Local Authorities (Members' Contracts) Act, 1934. Numerous breaches of law relating to accounts were dealt with by Audit during the year, 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: — Thames Borough. Council .. .. Gift of land. Eketahuna Borough Council .. Payments under a disqualifying contract. Normanby Town Board .. .. Water charges not levied in accordance with the provisions of the Municipal Corporations Act, 1933. Ohai Railway Board .. .. Payments under a disqualifying contract. Kumara Borough Council .. Failure to comply with the requirements of the Local Bodies' Finance Act, 1921-22. Waipawa Hospital Board .. .. Expenditure charged to a loan account without authority. Except in the last two cases, the necessary legislation has already been obtained. Attention was drawn in two previous reports to the fact that certain local authorities had engaged in activities of a farming nature although not authorized by law to do so. The position has now been regularized by the Local Authorities (Primary Production) Emergency Regulations 1944. 1 am pleased to report that, despite the lack of trained Audit assistants, the work of auditing the accounts of local authorities has not been allowed to fall into arrear. Patriotic Funds The accounts of nine Provincial Patriotic Councils for the year ended 30th September, 1943, have been audited, and Audit reports thereon have been submitted to the Minister of Internal Affairs as required by regulations. The audits of the accounts of the remaining two Councils and of the National Patriotic Fund for the same period are almost completed, and receipts and disbursements of moneys of the Fund in England, the Middle East, and parts of the Pacific area have been examined by officers of the Audit Department stationed overseas. Canteen Board The year ended 31st March, 1944, has been a record for the Canteen Board. The sales for the period amounted to £2,280,426, spread over ninety-two canteens. Cash sales were £1,373,429, and credit sales to unit canteens were £906,997. With the size of the turnover, the Board's staff has been hard pressed to maintain efficiently the current work of checking the vouchers for payments, and cash and stock control. In general, however, the work in this direction has been satisfactory. The Board has nine canteens operating in the Pacific area, and operations there are more difficult to control than in areas closer to the controlling authority. Some of the vouchers for payments cannot be considered satisfactory, while losses due to thefts, pillages, shortages upon outturn, and breakages have been considerable. During the year, as a result of representations by Audit, a more effective check was instituted upon the returns from these canteens, and the current position has improved in the matter of stock shortages.

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B.—l [Pt. ll]

WAR EXPENSES ACCOUNT (a) " Lend-lease " Assistance As mentioned in my last annual report, the Treasury endeavours to record in the public accounts contained in parliamentary paper 8.-l [Pt. I] the cost of assistance to New Zealand met by the Government of the United States of America. The cost is included in the War Expenses Account in the expenditure of the Departments which received the supplies —e.g., Navy, Army, Air, and Ministry of Supply (item " Civil") —and credited to the item " Reciprocal Aid, Lend-lease," on the contra side of the same account. The published cost includes the estimated value of certain warlike stores the actual cost of which is not known to the Treasury. The entries in the Public Accounts are based on — (a) Actual costs of certain supplies met by the United States Government according to copies of United States manufacturers' invoices. (b) Value of stores from. United States Ordnance Depots stated in United States shipping dockets. (c) Value of lend-lease freights (not on United States transports) from, a list prepared by New Zealand Supply Mission, Washington. (d) Value of certain Navy, and much Army and Air Force equipment estimated by personnel of the New Zealand Armed Forces. (e) Value of supplies and freight in connection with New Zealand Forces in the Pacific area according to debit notes submitted by United States Forces. The total recorded value of lend-lease assistance since the commencement of the war until the 31st March, 1944, is £59,290,903. An approximate reconciliation between that total and the cost of supplies as disclosed in a United States Government return has been made by Treasury, but the New Zealand figure includes several millions of pounds at only the estimated cost of supplies. (b) Reverse " Lend-lease " Assistance New Zealand provides supplies and services to the Armed Forces of the United States and records the cost thereof in the item " Reverse Lend-lease " in the War Expenses Account, the total debits to the item amounting to £31,439,386 up to 31st March, 1944. Apart from any general adjustment of lend-lease accounts which may subsequently be made, this figure is subject to adjustment in respect of particular items, such as the residual value of buildings originally occupied by the American Forces, and certain cash expenditure made on account of United States. (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. The net civil expenditure included in this account amounted to £7,859,886 for the year ended 31st March, 1944, as compared with £14,933,087 for the previous year. (d) Advances to Freezing and Canning Companies Government advances to facilitate the construction or extension of freezing and canning works for war emergency purposes have been vouched by an Audit inspection of the construction accounts maintained by the companies to which the advances were made. (e) Eastern Group Supply Council The Audit Office has again certified the New Zealand Government's claims against the British Ministry of Supply in respect of a wide range of stores produced under Eastern Group Supply Council requisitions. At the date of this report the value of all certified claims, amounting to almost £5,000,000, has been recouped to New Zealand.

iii—B. 1 [Pt. ll]

xvii

B.—l [PT. ll]

(/) Food Controller My last report stated that the accounts of the Food Controller were not in a satisfactory condition, and as a result of Audit inquiries which have since been carried out some large recoveries have been made to Public Account. A case has come under Audit notice in which the Controller is endeavouring to obtain a refund of approximately £20,000 in respect of an unsatisfactory supply, but prospects of recovery are not good. Sales by the Controller during the year exceeded £7,000,000 in value, and it is pleasing to be able to report that the accounting for the large volume of business represented by this figure shows considerable improvement over last year's work. (g) Ministry of Supply Although sufficient staff was not available to permit of the huge volume of transactions of the Indent and Accounts Sections of the Ministry being audited in any considerable detail, the position disclosed by my officers engaged on the audit was not as satisfactory as could have been desired. They reported several instances where supplies received by the Ministry were in excess of requirements or were not quite suitable for the purposes originally intended. In one instance an overseas seller advised that he would be very interested to know what the Ministry proposed to do with the material ordered, of a value running into six figures, as it was "no mean quantity to dispose of." As it has turned out, the material in this case and in other cases has been difficult of disposal. Towards the end of the year I drew the attention of the Ministry and the Treasury to the desirability of reviewing the conditions under which the agents of the Ministry operate and to certain other matters, including the lack of an adequate system of internal check of the Ministry's records, inaccurate stores records, losses arising from faulty packing, storing, or handling certain supplies, delay in issuing accounts to debtors and in dealing with marine-insurance premiums and claims, and delay in proving that lend-lease supplies had been accounted for. The Ministry admitted that its accounts and records left something to be desired, but submitted that, despite lack of staff and accommodation, much headway had been made in accounting and organization during the year. The Audit Office agrees that improvement has been and continues to be made. (.h) Disposal of Army Motor-vehicles The disposal of motor-vehicles bought for Army purposes, and no longer required therefor, has continued throughout the year. Sales have been made through trade channels, no offer from a purchaser being accepted unless made through a dealer. The following information in regard to second-hand vehicles up to 31st May, 1944, has been obtained from the Ministry of Supply, which has acted as the disposal authority:— Vehicles. Number sold. Realized. Commission. £ £ Cars .. .. .. .. 300 81,1671™ ... Tracks .. .. .. 4,522 1,304,085 f > Lai ° It was of the greatest importance, when a very large number of vehicles were to be disposed of, that a basis of valuation should be laid down, and that officials acting as disposal officers should have clear authority so to act. These desirable conditions were, however, not always complied with, as is indicated by the following extracts from a report, in the compilation of which an Audit officer co-operated, covering an investigation of sales made at a large disposal centre : — Before the vehicles could be valued, the standardized basis of their valuation should have been agreed upon. A motor-vehicle may be valued in any one of the following ways : —• (a) At cost, less depreciation, having regard to the nature of usage and mileage travelled. (b) At current market price where there is a ruling market price. (c) At a valuation based on the original retail price when new, less annual depreciation, and having regard to nature of usage and mileage.

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The importance of standardizing the basis of valuation in order that the Ministry of Supply should Teadily dispose of the motor-vehicles at a price reasonable under all the circumstances is apparent. It is well known that there exists an inflated market for motor-vehicles which is directly accounted for by the short supply and the increasing demand. Under these conditions, the adoption of (a) or (c) .as the basis of valuation instead of (b) would deprive the Government of a considerable sum. Nevertheless, it appears that a verbal direction was given on at least one occasion that the basis of valuation was to be as in (a). It is not clear whether this valuation was to apply only to cars, as distinct from trucks, which appear to have been valued in accordance with (6). But if all truck valuations have been made as in (b), then there could be no case for valuing cars for disposal to the public on the basis of the valuation as in (a) without proper direction. The investigation has disclosed that little information exists on the various files that have been inspected relative to the matters under inquiry. It is emphasized that the investigation would have been materially simplified had the files contained records of the authorized appointment of officials concerned, the policy in respect of the disposal and valuation of vehicles, and other matters relevant to the inquiry. The records of the valuations made were most unsatisfactory and the information contained in them scanty. This investigation showed that eleven cars were disposed of to Armypersonnel under conditions which amounted to priority, the cars not having been offered previously for sale to the public. The Audit Office was able to obtain valuations from two motor firms in respect of six of these eleven cars, and these valuations were from £60 to £150 in excess of the prices paid by the officers concerned. There is also clear evidence that a truck purchased by an Army officer was immediately resold through a dealer at a profit of £100. The officers concerned submit that they purchased in good faith and at prices fixed independently by persons who they had reason to believe were acting with full and proper authority. (i) Aviation Fuel My last report made reference to a review of the contract for the storage, handling, &c., of aviation fuel by two oil companies. The Air Department advised me in October last that negotiations with the companies were being handled by the Ministry of Supply and had been widened to include the prices to be paid by the companies for all fuel and oil products procured under lend-lease. Information received from the Ministry of Supply within the last few days is that negotiations have been protracted and are still proceeding. There are, however, good grounds for hoping that a very considerable recovery will be effected in respect of past payments. (j) Coal-supplies, Linton Military Camp Supplies of coal for Linton Military Camp were in the first place to be obtained from the State Coal Depot, Wellington, but in April, 1943, the Mines Department intimated to the Defence Purchase Division that, owing to shipping difficulties with the South Island, it would not be able to supply. The Defence Purchase Division then advised Army to purchase from a Palmerston North coal-dealer, but gave no definite instructions as to price. As the result of inquiries made by an Audit Inspector it was found that a considerable portion of the coal supplied by the company was State coal and that the prices charged by it to the Army Department were excessive. A new contract has now been let with another coal-dealer on more satisfactory terms. (ft) Defence Works Camps Under the Defence Works Labour Legislation Suspension Order (1942/65), where a worker is transferred or engaged to proceed to a locality necessitating his sleeping away from his usual residence the employer is required to supply suitable board and lodging or pay the worker 30s. per week. About August, 1942, board and lodging for workmen transferred to Wellington for defence and earthquake repair work was not available, and to meet the situation several camps were opened and operated by a committee appointed by Wellington builders. The costs of operating the camps were to be recovered by charging the builders 30s. per week for each man employed from the ■camps, the builders in turn to recover from the Government and City Council. The rate of 30s. per week was found to be insufficient to meet all •operating-costs, and from Ist October, 1942, War Cabinet approved of the rate

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being increased to 365. Bd. Over the whole period up to 31st March, 1943, the Committee had accumulated a deficiency in operation of £2,101 and had lost equipment to the value of £656. These losses have been made good from War Expenses Account. As the running of the camps by the committee was proving costly, control was handed over to a Director, who carried on until 3rd January, 1944, when further losses of £642 on operation and £487 on stock had been incurred. The average weekly cost per man accommodated was approximately 395. 6d. On 4tli January, 1944, control of money and stores was brought under the Public Works Department, and accounts drawn up for the first three months show that the weekly cost has been reduced to 325. Id. per man for 473 men accommodated, a saving of approximately £175 "per week. About one-fourth of the men in the camps are employed on non-Government work, and for these a chargeof £2 per week is made to the employer. No charge has been made in the operating accounts for depreciation and interest on camp buildings and equipment. (I) Purchase of four Dumb Lighters by Navy In July, 1942, the Navy requisitioned from a Gisborne firm four dumb lighters for boom defence work, subject to the vessels being slipped and surveyed. The lighters were towed from Gisborne to Wellington after inspection,, but without having been thoroughly surveyed, and a subsequent inspection proved them to be unfit for the service for which they were intended. One was pronounced to be full of decay and useless, two to be beyond repair, and the fourth to be fit, after necessary repairs, for light work only. Accordingly, in January, 1943, the Navy asked that they be returned to the owners, and in May, 1943, the Marine Department advised the Naval Board that the owners had agreed under certain conditions to take back the vessels. Whilst two of the lighters were being retowed to Gisborne they broke loose in a storm, one becoming a total wreck and the other receiving such damage that the owners refused to take delivery. The remaining two suffered storm damage in Wellington Harbour and are now unfit for return to Gisborne. The Departments concerned, after negotiation with the owners, have been obliged to pay £8,250 for the four vessels. The Naval Board has expressed the opinion " that the trouble with these lighters would have been obviated if the MarineDepartment had adhered to the usual procedure in these cases. There can be no doubt that had an adequate survey been completed in Gisborne before requisitioning action was taken, the vessels would have remained in possession of their owners." (to) Working of Cargo Vessels " Round the Clock " In view of the shortage of vessels to work the coastal trade, particularly in regard to the transport of coal, timber, and produce from the South Island to the North Island, the Waterfront Control Commission in June, 1942, issued an order requiring all vessels over 350 tons net register, and in certain casesvessels of a lesser tonnage, to work extended hours in loading and unloading cargo. The additional costs of working the vessels have been accepted as a liability by the Government, but any benefit accruing to the shipowners through the quicker turn round of the vessels is to be deducted from the increased costs. Although several conferences between the shipowners and Government representatives have been held, agreement as to the value derived by the shipowners from the quicker turn round of the vessels, or " despatch," has not yet been reached. From July, 1942, to February, 1944, the Government has made progress payments amounting in all to £384,560 7s. 3d. towards meeting shipowners' additional costs. The Audit Office understands that payments since February have been suspended pending verification of the claims submitted by the shipowners and agreement as to the deduction to be made for the benefit derived by the shipowners by the quicker " despatch."

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(n) Contracts : General Reports from Great Britain, United States of America, and Canada show that many war contracts in those countries to which the State has been a party have been investigated to ensure that contractors have not received more than a reasonable profit. When unduly high profits have been disclosed, refunds have been negotiated. The Audit Office has, so far as staff was available for the purpose, inquired into profits made on war contracts in this Dominion, and has also examined reports on the same subject made available by other Departments. A figure of 6 per cent, return on capital, after deducting income-tax at basic rates, has been given by the Minister of Finance as a profit guide to Departments concerned in the negotiation of war contracts. In some cases noticed by this Office this rate has been far exceeded, and in others profits earned have been in excess of the rate fixed by the terms of the contract. In only a few cases, however, has an endeavour been made to effect re-negotiation. Authority was given in section 2 of the Finance Act (No. 3), 1943, for the Treasury or Audit Office to investigate Government contracts, and to require information concerning them. In one case the Audit Office had reason to believe that the information to which its representative was entitled was not forthcoming, and an effort, which was unsuccessful, was made by way of Court proceedings to apply the penal provisions of the statute. This action was taken only after the most careful consideration of the relative circumstances and in agreement with the opinion of the Crown Law Office. In no other case has the Audit Office had to complain of the attitude of a contractor when information was asked of him. When the Audit Office is of opinion that contracts negotiated by Government Departments have returned the contractor too high a rate of profit, it is itself able to take no action beyond placing its views before the Department concerned and before the Treasury as the central controlling financial Department. In this connection I am constrained to comment that the Treasury itself was concerned in the negotiations of certain contracts, and was thus placed in the position where it may not have been able to consider any Audit submissions concerning those contracts with the same detachment as it otherwise would . Building Contracts.—ln my last report mention was made of the desirability of testing the fairness of prices paid under master-schedule contracts by reference to the actual profits earned by contractors as shown by their own records. Accordingly, arrangements were made with the Public Works Department that it should examine contractors' accounts, and, in all, the results of over eighty contracts of a total value of well over £1,000,000 were obtained. The investigations showed that contractors were earning profits far beyond the 5 per cent, on profit-bearing costs contemplated by the master schedule, and representations were made to the Department that it should endeavour to recover from contractors sums considered to be in excess of fair and reasonable profits. In December last departmental representatives met a committee of the Federated Builders' Association of Employers and agreement was reached with the committee for re-negotiation of contracts on a voluntary basis. After some delay a Contracts Adjustment Committee was set up to review the accounts of those contractors who were agreeable to adjustment, but to date no determination ■in respect of any contract has been made by the Committee. In fact, the latest information to reach the Audit Office is that the Federated Builders Association has withdrawn its member from the Committee and has suggested that the Committee be disbanded. The total value of contracts let under the master-schedule system is estimated by the Public Works Department to be in excess of £15,000,000, and the totals of the contracts let to individual contractors vary from less than £1,000 to £1,500,000. Munition Contracts.—Fixed-price contracts let by the Munitions Controller contain a clause giving him the right to examine the books, accounts, and records of the contractors, and, in the event of the examination disclosing that the profits earned are unreasonably high, providing for such reduction of the contract price as the Minister of Supply and Munitions may determine. In the exercise of this right the accounts of several contractors have been examined by the Ministry and a number of refunds of considerable amount arranged.

iv—B. I [Pt. ll]

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Shipbuilding Contracts.—The construction of vessels in State-owned and private shipyards has continued at a high level during the past year, a prominent feature being the number of types constructed. The Audit Office has maintained a reasonably close check on current payments, and has supplemented this check in selected instances by an examination of contractors' accounts. Where contractors appear to have earned high profits the circumstances have been reported to Treasury, but in no case has this resulted in any cash recovery to the State. In my last report I advised that the Controller of Shipbuilding intended to retain the target price type of contract in respect of ship-construction, but contracts let since that date have actually been (a) firm price contracts, or (b) cost plus a percentage, or (c) cost plus a fixed price. As the production or turnover of shipbuilding contractors has expanded, a percentage to cover actual overhead expenses, based on a previous year's accounts, has usually resulted in the contractor receiving a " profit" on such expenses, but this profit has been the reflection of a larger turnover rather than an indication of increased efficiency. In response to Audit representations, Treasury therefore has agreed that, where possible, contractors' overhead expenses will be reimbursed on the basis of actual cost rather than on a percentage of wages cost. Ship Repairs. —During the year this work has mainly been carried out at schedule rates approved by the Price Tribunal, and the Audit Office has accepted certificates to payment vouchers based upon reports by departmental recorders and engineers. As from Ist January, 1944, a new organization, the Ship Repairs Costing Service, operating under the Controller of Shipbuilding, is responsible for certifying ship-repair claims payable by the New Zealand Government, including claims met as reverse lend-lease payments. Cost-plus Contracts.—ln addition to cost-plus contracts let by the Shipbuilding Division of the Marine Department, this type of contract has been employed by other Departments, including the Munitions Controller's Office and the Public Works Department. The Audit Office has, as far as practicable, satisfied itself either from departmental certificates or from its own investigations that claims in respect of wages and materials on which recoupment is made and on which the " plus " item is calculated agree with contractors' records. (o) Army Buildings Reference was made in last year's report to the desirability of keeping a close record of possession, use, and ultimate disposal of huts and buildings erected for the Army Department. In this connection the buildings scheduled below are stated by the Public Works Department to have been erected on behalf of Army and United States Forces up to February, 1944 : — Stores .. .. .. .. .. .. 717 Hospitals .. .. .. .. .. .. 34 Other buildings .. .. .. .. .. 8,972 Huts .. .. .. .. .. .. 26,770 Tent decks .. .. .. .. .. 7,462 The Army Department has endeavoured to keep a record of all buildings and huts occupied by Army personnel, but at the time Audit made an inquiry it had not attempted to reconcile the numbers of which records were held with the numbers for which payment had been made to the Public Works Department. As large numbers of buildings and huts have been transferred from their original sites or sold, it is extremely doubtful whether reconciliation is now possible. The Audit inquiry into the position elicited the information that, although the Public Works Department had charged the Army Department with the cost of all huts, many had been retained by the former Department for the use of its own employees and for men employed by contractors on defence works and other essential undertakings. These huts had not been taken on ledger charge by either Department.

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(p) Army Stores Ordnance.—The Army Department was criticized in my last report for its failure to institute a system of continuous and progressive stocktaking, but since the date of that report permanent stocktaking parties have been appointed at both the main and sub-depots, and the stock position is gradually being brought under control. At the main depot a stocktaking party has spent much time delving into past transactions in an endeavour to straighten out discrepancies, and has been successful in reducing them considerably. In C group, which includes important clothing lines, the final discrepancies produced by the stocktaking party were, however, too large to be accepted by the Group Officer as being the actual position. Packing in this group is continuous, and this makes accurate stocktaking a matter of extreme difficulty. When my Inspector visited the depot in June of this year the stocktaking party had covered slightly more than half of the lines carried, and it was apparent that the endeavours to straighten out discrepancies were delaying stocktaking to such an extent that at the rate of progress being made it was unlikely to be completed by 31st March, 1945. The Audit Office considers that the first essential is to bring stores under proper control, and this should be achieved by taking stock as speedily as possible to effect a definite new starting-off point. Thereafter frequent test checks must be made with a view to keeping stocks and ledger in agreement, and the investigation of past discrepancies can be made as time permits. Representations to this effect have been made to the Army authorities and have been accepted by them. At the sub-depots, of which there are three, stocktaking has been completed at one with satisfactory results, and is incomplete at the remaining two. At one of these many errors in ledger postings and discrepancies in stock of lines which had been tested were reported by my Inspector. All depots are stated to be holding large quantities of surplus and obsolete stores which are occupying valuable storage space. At one sub-depot it was reported that, although certain items were listed as surplus to requirements, further supplies from merchants were still coming to hand. Twelve months ago the Army Department advised that it was receiving large quantities of what it termed " automatic maintenance stores," which are stores supplied not on requisition but on fixed maintenance schedules prepared by the War Office for active-service conditions. The Department asked that, as several thousands of items were involved, and the stores were peculiar to the equipments concerned and not usable in the commercial world, it should not be required to bring the stores on ledger charge, and this was agreed to by the Audit Office. Area Clothing, Gamp and Unit Stores.—My own Inspectors have had time available for only a few stores inspections, and Army Inspectors' time has been occupied largely in the examination of the accounts of disbanded units. Consequently, the accounts of many of the stores still operating have not been examined during the year. Regarding the accounts of disbanded units, it was usually found necessary for balance purposes to bring on charge surpluses, and to apply for authority to write off deficiencies, in comparatively large quantities, indicating that generally accounts were not in good order. Reference to the Appendix to this report will show that deficiencies in stocks, as distinct from stores known to have been lost, stolen, broken, &c., amounted to some £50,000, and as there were contra items of many thousands of pounds worth of surpluses, some idea of the unsatisfactory state of the accounts may be gathered. Deficiencies written off charge have,. in most cases, been priced at part-worn value —i.e., 75 per cent, of vocabulary rates. A recommendation was made last year by the Public Accounts Committee that the record of surpluses found at stocktaking should be shown in the same manner as shortages are shown in the Appendix to this report, but it has not been possible to do this as priced schedules of surpluses have not been received in the Audit Office.

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Inspectors have reported that the collection of articles of clothing and equipment on issue to men discharged or on indefinite leave has not received proper attention. Many of the articles are fit for reissue, and in the aggregate their value would run into several thousands of pounds. Mechanical Transport Stores. —Army has a number of bulk-store depots holding large stocks of spare parts, accessories, and tools. Inspection was made of three of these depots, and the accounts were found to be in a very satisfactory state. My Inspectors did riot have time to visit either of the two stores controlled by motor companies on behalf of the Army. Reports from Army Stores Inspectors indicate that units using vehicles have failed to keep proper record of the receipt and issue of tools and accessories for the upkeep of vehicles. There is ' evidence that losses have been considerable, but it is not practicable at this stage to arrive at their extent. In Northern District a stocktaking made on Bth April, 1943, disclosed that ninety-two spare wheels, tires, and tubes, valued at £1,195 12s. 6d., were missing. Reports received towards the latter part of 1943 disclosed that records relating to the issue of petrol also were not adequately checked either as to issues to vehicles or to mileages run against petrol issued. As from Ist April, 1944, a new system of control was introduced, and I have been orally advised by Army that it has already achieved good results. In August, 1943, Army notified Treasury and the Ministry of Supply that it had substantial stocks of spare parts for disposal. The Ministry of Supply carried out negotiations with the " trade," and the outcome was an agreement to make vehicle-importers the sole trade purchasing agents. Their requirements are fulfilled direct from Army stores, and in the absence of up-to-date price-lists, prices are being fixed at the importers' last-known cost. Home Guard Stores.—Home Guard units were disbanded towards the latter part of 1943, and accounting officers have been busily engaged in the collection and return to Ordnance of articles of uniform and equipment on issue to personnel. The accounts of most units have new been closed, but in a number of cases it was necessary to transfer large numbers of clothing and equipment cards to Area Offices for the collection of outstanding articles. (q) Air Force Stores Stations. —Reports by the Chief Inspector of Equipment and by my own Inspectors show that a decided general improvement has been effected in the state of the stores accounts at stations. The improvement is due to the work of the Air Department inspectional staff, and to the introduction of an internal check system whereby frequent test checks are made of ledger postings and stocks on hand. If the present rate of improvement is maintained it should be possible for me to report next year that the accounts are satisfactory. The chief weakness in them as they stand is in respect of stores in use, which include many items generally termed " attractive." For example, recent applications to write off received in the Audit Office include from one station a loss of 317 blankets, and from another 51 sheets and 50 blankets, and it is unsatisfactory not to know whether these losses are due merely to bad " paper work." The most serious theft reported during the year was one in which a storeman stole £'250 worth of miscellaneous stores during a period of nine months. Ration Costs. —The Audit Office has drawn the attention of the Department to one or two cases where ration-cost allowances have been exceeded. Store Depots. —In my last report it was stated that permission had been granted to the two main depots to disregard past records and to start afresh with opening balances of actual stocks on hand. The stocktaking took time to complete, and it was not until March, 1944, that the new records for all sections were in operation. Reports covering the new records indicate that they are in good order, subject to the following remarks. At one depot clothing section accounts appear to have again lapsed into an unsatisfactory state, as a communication from the Department

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dated 21st June, 1944, asks for approval to adjust large surpluses and deficiencies to bring the ledger into agreement with actual stocks on hand. At the other depot a stocktaking just completed by my Inspector revealed surpluses on bedding items, which suggest that the full quantity of supplies received from overseas had not been brought to charge. The depots are holding excess stocks of goods of general household use available for disposal, and it is stated by the Department that the excess arose partly through providing for an expected expansion that did not eventuate. (r) Navy Stores The unsatisfactory position mentioned in my report last year in regard to the stores accounts at the Navy Base has improved to the extent that ledger postings have been brought up to date, and it was possible to make a comprehensive test of stocks. As was to be expected from the lapse of time since a previous balance was attempted, the stocktaking revealed numerous discrepancies. In only comparatively few cases did actual stocks on hand agree with ledger balances, and it is apparent that in its present state the ledger is an unreliable record of stores received, issued, and on hand. The Navy Department states that the position is due to scattered and unsuitable storage facilities and to constantly changing and inexperienced staff. It also expresses the opinion that until the buildings now in course of construction are completed and it has become possible to secure betterqualified staff the position is not likely to show the improvement desired. (s) War Assets Realization Board The disposal of all buildings, equipment, materials, and commodities which on acquisition were a charge on the War Expenses Account and which are declared by the Services and the Departments concerned to be surplus to their requirement has been entrusted to a recently constituted War Assets Realization Board. The Board has delegated authority as follows : — Building Utilization Committee : Buildings and fittings. Ministry of Supply : Motor-vehicles, spare parts, and accessories. Army : Foodstuffs (in conjunction with Food Controller), petrol and oil (in conjunction with Oil Fuel Controller), horses, used barbed wire, and wood pickets. Stores Control Board Advisory Committee : General goods, commodities, and materials. Up to the present the sales of general goods, commodities, and materials have not been numerous, although the Services and Departments are holding large stocks and it would appear desirable that disposal should be hastened, firstly to effect a saving in storage expenses, and secondly, to take advantage of the present favourable market. (t) General Remarks on Control of Army and Air Stores My report indicates that the stock records at Army Ordnance and Air Stores depots, although not all that might be desired, are in a much better state than formerly. This is pleasing, because, with activities declining it is most important that the records should reveal the true stock position and thus limit the risk of purchasing more goods than it is desirable to hold when hostilities cease. Accurate records are essential also to the furnishing of information to the War Assets Realization Board of surplus stocks available for disposal. 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.

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B.—l [PT. ll]

ROLL OF HONOUR It is with deep regret that I record the death on active service of the undermentioned Audit officers : — Baker, Flying Officer L. T. .. Drowned on air operations, September, 1943. Hay, Flying Officer J. S. .. Killed on air operations, November, 1943. Mcßain, Sergeant Observer G. P. Killed on air operations, June, 1943. Redwood, Flying Officer C. H. G. Killed on air operations, June, 1943. Woods, Sergt. Air Gunner R. A. F. Killed on air operations, May, 1943. STAFF POSITION Although the Minister of Finance was good enough to add his representations to those already made by me to the Public Service Commissioner concerning inadequate staff, the Commissioner was able to afford only small relief. The work of Audit, therefore, has perforce been restricted, but much thought has been given to doing the best possible with the staff available. CONCLUSION Pleasant relations have existed throughout the year between the Audit Department and other Departments of the Public Service, and I have again to express my appreciation of the zeal and efficiency with which officers of the Audit Department, both permanent and temporary, have carried out their duties. Cyril G. Collins, Controller and Auditor-General. 7th September, 1944.

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APPENDIX

ABRIDGED STATEMENT OF SUMS IRRECOVERABLE BY THE CROWN, AND VALUES 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

xxvii

Department and Particulars. j Reason for writing oil. Value of Stores, j Cash. Agriculture £ s. d. £ s. <1. Value of live-stock' .. .. •• Died and missing .. .. .. 2,090 0 0 Education Value of stores.. .. .. .. Lost, broken, &c. .. .. .. 250 8 1 Value of live-stock ... .. • • Died and missing .. .. .. 130 8 10 Health Value of stores.. .. •• •• Lost, broken, &c. .. . . .. 1,723 10 10 Contributions due by dental clinio committees Irrecoverable .. .. .. .. 578 18 11 Repairs to motor-vehicles damaged in acci- Nugatory expenditure .. .. . . 121 0 10 dents Housing Value of stores.. .. • • • • Lost, broken, &o. .. .. 203 13 3 R en ts .. .. .. .. Debtors unfinancial .. .. .. 877 18 9 Supervision charges, earthquake repairs . . Irrecoverable . . .. . . .. 940 13 10 Industries and Commerce, Tourist and Publicity (including Linen Flax Section) Value of stores. . .. .. •• Lost, broken, &c. .. .. .. 1,588 4 4 Value of stores.. .. .. •• Obsolete .. .. .. .. 1,096 1 0 Value of stores.. • . • • • ■ Loss on sale .. - .. 1,709 1 8 Sales of electric energy .. .. .. Debtors untraceable and unfinancial .. .. 133 15 8 Internal Affairs Advances to stranded New-Zealanders .. Irrecoverable .. .. .. .. 155 8 5 Island Territories Value of stores. . .. .. •• Unserviceable .. .. .. 2,212 9 7 Justice and Prisons Value of stores.. .. .. •• Lost, broken, &c. .. .. .. 147 17 5 Value of live-stock .. .. •• Died and missing .. .. .. 2,199 13 0 Land and Income Tax Income-tax .. .. .. •• Debtors unfinancial and untraceable .. .. 11,548 14 11 T.ands and Survey Value of stores.. .. .. •• Lost, broken, &e. .. .. .. 1,742 0 8 Value of live-stock .. .. Died and missing .. .. . . 15,230 8 11 Advances, discharged soldiers' settlement . . Loss on realization .. .. .. .. 5,323 5 2 Advances, land-development .. .. Loss on realization .. .. .. .. 1,535 9 8 Advances, small farms .. .. .. Loss on realization .. .. .. .. 2,487 2 7 Rents .. •• ■■ Debtors unfinancial .. .. .. .. 1,802 1 9 Rents, small farms .. .. .. Debtors unfinancial .. .. .. .. 272 17 11 Mental Hospitals Value of stores.. .. .. . • Lost, broken, &c. .. .. .. 203 3 8 Value of live-stock .. .. .. Died and missing .. .. .. 1,278 3 1 Mines Value of stores.. .. .. • ■ Lost, broken, &c. .. .. .. 2,304 10 2 Value of stores.. .. .. .. Loss on sale .. .. .. 380 5 10 Advances to mining companies .. .. Debtors unfinancial .. .. .. .. 428 15 0 Sales of coal . . .. .. • • Debtors unfinancial and untraceable .. .. 107 12 9 National Commercial Broadcasting Value of stores.. .. .. •• Lost, broken, &c. .. .. .. 990 17 11 Radio advertising .. . . .. Debtors unfinancial .. .. .. .. 293 10 5 National Service Value of stores.. . . . • . • Lost, broken, &c, .. .. .. 402 10 7 Value of stores. . .. . • ■ ■ Gratuitous issues .. .. .. 030 0 0 Native Value of stores. . .. .. • ■ Lost, broken, &c. .. .. .. 085 15 7 Value of stores. . .. .. .. Destroyed by fire .. .. .. 119 18 0 Value of live-stock .. .. .. Died and missing .. .. .. 10,801 15 0 Advances on mortgage .. .. .. Loss on realization .. .. .. .. 1,056 19 5

8.-l [Pt.ll]

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

xxviii

Department and Particulars. Rea,son for writing off. Value of Stores. Cash. Post and Telegraph £ s. d. £ a. d. Value of stores.. .. .. Lost, broken, &c. .. .. .. 2,648 16 11 Value of stores.. .. .. .. Destroyed by fire .. .. .. 638 16 2 Value of stores.. .. Stolen .. .. .. ■■ 527 19 7 Repairs to motor-vehicles damaged in acci- Nugatory expenditure .. .. . • 873 17 10 dents, &c. Toll accounts .. .. .. • • Debtors unfinancial .. .. .. .. 168 12 0 Printing and Stationery Valuo of stores.. .. .. • • Lost, broken, deficient, and unserviceable 1,333 3 4 Public Works Value of stores.. . . .. .. Lost, broken, &c. .. .. . . 7,182 6 8 Value of stores.. .. .. .. Destroyed by fire .. .. .. 3,585 8 9 Value of stores. . .. ■. .. Stolen .. .. .. • ■ 580 9 2 Value of stores.. .. .. ■ • Loss on sale .. .. . . 997 11 10 Value of material destroyed by firo .. Part-payment accepted in full settlement .. 270 9 0 Water rates .. . . . • • • Remitted .. .. .. .. ■ • 1,366 19 1 Railways Value of stores.. .'. .. .. Lost, broken, &c. .. .. .. 7,275 14 3 Value of stores.. .. .. .. Destroyed by fire .. . . 138 14 2 Value of stores.. .. .. .. Stolen .. .. .. .. 269 8 8 Value of stores.. .. .. .. Loss on sale .. . . . • 240 16 Freight charges .. . . .. Debtors unfinancial .. .. .. .. 208 15 4 Rent . . .. .. .. • • Debtors unfinancial .. . . .. .. 165 8 5 Social Security Benefits, pensions, and allowances overpaid Debtors unfinancial and untraceable .. .. 1,131 6 0 State Forest Service Value of stores.. .. •• Lost, broken, &e. .. .. .. 11,399 7 11 Treasury Advances, general-purposes relief.. .. Debtors unfinancial .. . . .. .. 479 18 3 Advances, Hawke's Bay earthquake .. Debtors unfinancial .. . . .. • • 3,099 9 6 Advances to Rabbit-proof Fencing Board .. Part-payment accepted in full satisfaction .. 402 0 2 War Expenses Air— Valuo of stores .. .. .. Lost, broken, and unserviceable ..51,170 6 8 Value of stores .. .. .. Deficient .. .. .. .. 38,190 12 0 Value of stores .. .. .. Destroyed by fire .. .. .. 1,454 1 4 Value of stores .. .. .. Stolen .. .. . . .. 647 2 9 . Pay and allowances overpaid .. .. Debtors unfinancial .. . . .. .. 121 14 1 Army— Losses at stores, camps, and units in New ZealandValue of stores .. .. .. Lost, broken, unserviceable .. .. 34,012 I 10 Value of stores .. .. .. Deficient .. .. .. .. 50,512 19 4 Value of stores .. .. .. Destroyed by fire .. .. .. 7,954 0 2 Value of stores .. .. .. Stolen .. .. .. .. 4,136 19 1 Value of stores .. .. .. Unserviceable mo tor-vehicles .. .. 5,674 7 3 Losses by units, &c., at island posts— Value of stores . . .. . ■ Deficient, lost, broken .. . . 27,521 4 11 .. Value of stores .. .. .. Destroyed by fire .. .. .. 3,780 14 fi Value of stores .. .. .. Stolen .. .. .. .. 862 19 7 Allotment warrants cashed by unautho- Irrecoverable .. .. .. • • 204 18 1 rized persons Cash and vouchers lost .. .. Irrecoverable .. .. .. • ■ 177 15 9 Cash stolen . . .. ■. Irrecoverable .. .. .. • • 1,869 1 6 Hire of equipment .. .. .. Claim abandoned .. .. . . 193 19 1 Pay and allowances overpaid .. Irrecoverable .. .. .. .. 3,062 3 10 Pay warrants stolen .. .. Irrecoverable .. .. .. • • 939 5 6 Navy— Value of stores .. .. .. Lost, broken, deficient, and unserviceable 2,138 2 0 Value of stores .. .. •• Loss on sale and issue of stores .. 1,353 10 8

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1944

I—B. 1 [PT IT]

1

TAXATION : Year Ended 31at March, 1944. £ s. d. £ s. d. Customs .. ' 7,672,083 9 3 Beer Duty .. .. .. .. .. .. .. .. 2,041,760 6 i SALES TAX .. .. .. .. .. .. .. .. 3,762,406 6 9 FILM-HIRE TAX .. .. .. .. .. .. .. .. 137,148 12 10 Highways .. .. .. .. .. .. .. .. 1,692,325 9 0*f Stamp Duties, — Adhesive Stamps .. .. .. .. .. .. 203,645 12 3 Duty on Instruments .. .. .. .. .. .. 508,909 13 5 Fines and Penalties .. .. .. .. .. .. 1,758 4 8 Impressed Stamps .. .. .. .. .. .. 214,983 14 7 Licenses to Companies .. .. .. .. .. .. 93,141 8 4 Sharebrokers' Licenses .. .. .. .. . ■ .. 1,382 0 0 Duties payable by Racing Clubs .. .. .. .. .. 908,116 15 6 Amusements-tax .. .. .. .. .. .. 148,225 2 10 Lottery Duty .. .. .. .. .. .. .. 27,295 3 9 Overseas Passenger Duty .. .. .. .. .. 6,897 11 5 Miscellaneous .. .. .. .. .. •• •• 2,542 4 8 Receipts under Section 4, Mortgagees' Indemnity (Workers' Charges) Act, 1927 .. .. .. .. .. .. .. 1,546 1 0 2,118,443 12 5 LAND-TAX .. .. .. .. .. .. .. .. 987,706 10 9 INCOME-tax .. .. .. .. .. .. .. .. 23,498,850 11 7 Miscellaneous .. .. .. .. .. .. .. .. 106,894 10 3 TOTAL, TAXATION .. .. .. .. .. .. 42,017,619 9 2 Carried forward .. .. .. .. .. . • 42,017,619 9 2 * Rebates in respect of motor-spirits used otherwise than as fuel for motor-vehicles in terms of section 6 of the Customs Amendment Act, 1939, amounted to £170,332 4s. 9d. t £474,026 6s. 4d. of this amount consists of fees, fines, &c., which are not taxation.

B.—l [PT. 11J

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1944—continued

2

Year Ended 31st March, 1041. £ a. d. £ a. d. Brought forward .. .. .. .. .. .. 42,017,619 9 2 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 6overnme.it Railways Act, 1926) — Year 1942-43 .. .. .. .. .. .. 122,712 18 7 £ s. d. Year 1943-44 .. .. .. .. 2,765,724 3 7 Less Reduction made in terms of Finance Act, 1930 (No. 2), Section 14 .. 197,754 3 7 — 2,567,970 0 0 2,690,682 18 7 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, 1943, 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 1942-43 (balance) .. .. .. 410 0 0 Year 1943-44 (on account) .. .. .. 693,070 0 0 .. 693,480 0 0 On the Public Debt Redemption Fund (details on separate statement) .. 394,360 16 11 On other Public Moneys (details on separate statement) .. .. .. 503,397 17 10 Total, Interest .. .. .. .. .. .. 4,281,921 13 4 OTHER RECEIPTS Registration and other Fees, — Air Navigation Act, 1931 .. .. .. .. .. 175 17 11 Animals Protection and Game Act, 1921-22 .. .. .. 2 0 0 Animals Protection and Game Act, 1921-22 (Part III) .. .. 5,418 8 0 Apprentices Act, 1923 . . .. .. .. .. .. 4 0 0 Arms Act, 1920 .. .. .. .. .. .. 2,987 2 0 Births, Deaths, and Marriages . . .. .. .. .. 25,403 13 6 British Nationality and Status of Aliens (in New Zealand) Act, 1928 .. 31 13 8 Cemeteries Act, 1908 .. .. . . .. .. .. 52 3 6 Cinematograph Films Act, 1928 .. .. .. .. .. 2,610 L 1 Coal-mines Act, 1925 .. .. .. .. .. .. 178 2 6 Crown Grant Fees .. .. .. .. .. .. Dr. 2 0 0 Customs Act, 1913 .. .. .. .. .. .. 13,01110 4 Dairy Industry Act, 1908 .. .. .. .. .. 2,693 9 6 Dentists Act, 1936 . . .. .. .. .. .. 577 9 0 Distillation Act, 1908 .. .. .. .. .. .. 156 0 0 Education Act, 1914 .. .. .. .. .. .. 220 Electrical Wiremen's Registration Act, 1925 .. .. .. 943 15 1 Engineers Registration Act, 1924 . . .. .. .. 17 5 0 Explosive and Dangerous Goods Act, 1908 .. .. .. 6,309 4 5 Factories Act, 1921-22 .. .. .. .. .. .. 4,347 9 0 Fertilizers Act, 1927 .. . . .. .. . . .. 335 7 0 Finance Act, 1915 (Part III), (Beer Duty) .. .. .. .. 1,723 10 0 Fisheries Act, 1908 . . .. .. .. .. .. 824 11 4 Friendly Societies Act, 1909 .. .. .. .. .. 3 13 6 Health Act, 1920 .. . . . . . . .. .. 9 10 0 Hospitals and Charitable Institutions Act, 1926 .. .. .. 674 15 5 Industrial Conciliation and Arbitration Act, 1925 .. . . .. 156 7 0 Inspection of Machinery Act, 1928 .. .. .. .. 23,204 13 6 Land Agents Act, 1921-22 .. .. .. .. .. 7,554 0 0 Licensing Act, 1908 . . .. . . .. .. .. 20 0 0 Life Insurance Act, 1908 .. .. .. .. .. 050 Margarine Act, 1908 .. .. .. .. .. .. 300 Masseurs Registration Act, 1920 .. .. .. .. .. 397 0 9 Meat Act, 1939 .. .. .. .. .. .. 58,951 17 8 Carried forward .. .. .. ... .. 158,777 17 8 Carried forward .. .. .. .. .. .. 46,299,541 2 6

B.—l [PT. II

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1944—continued

3

Year ended 31st March, 1944. £ s. d. £ s. d. Brought forward .. .. .. .. . ■ •• 46,299,541 2 6 OTHER RECEIPTS —continued Brought forward .. .. .. .. .. 158,777 17 8 Registration and other Fees—continued Medical Practitioners Act, 1914 .. .. . • .. .. 512 16 6 Mining Act, 1926 .. .. • • • • ■ ■ • • 417 8 3 Money-lenders Act, 1908 .. .. .. .. . • 1,201 5 0 Motor-vehicles Act, 1924 .. .. •. • • • • 56 19 6 Native Land Act, 1931 .. .. 880 Native Land Amendment and Native Land Claims Adjustment Act, 1926, Section 14 (Taupo Waters) — Fees, Licenses, and Camp-sites .. .. 2,918 1 3 Fines and Penalties .. .. .. .. ■ • • • 10 9 - 0 New Zealand Loans Act, 1932 .. .. .. . • ■ • 269 3 0 Nurses and Midwives Registration Act, 1925 .. .. .. 11,697 2 1 Opticians Act, 1928 .. .. .. . • • • • ■ 195 12 0 Orchard and Garden Diseases Act, 1928 .. .. .. .. 6,140 8 6 Patents, Designs, and Trade-marks Act, 1921-22 .. .. .. 14,020 19 9 Plumbers Registration Act, 1912 .. .. .. .. .. 344 5 2 Poisons Act, 1934 .. .. .. • • ■ • ■ • 254 12 6 Public Safety Conservation Act, 1932 .. .. .. .. 33 10 6 Sales Tax Act, 1932-33 . . .. .. • ■ • • • • 564 0 0 Second-hand Dealers Act, 1908 .. .. .. . • ■ • 408 15 0 Servants' Registry Offices Act, 1908 .. .. .. •. 7 10 0 Stallions Act, 1938 .. .. .. ■ • • • • • 19 19 0 Stock Act, 1908 .. - .. •• 582 12 0 Stock Remedies Act, 1934 .. .. .. .. ■ • 28 10 0 Stone-quarries Act, 1910 .. .. .. .. ■ • 73 0 0 Timber-floating Act, 1908 .. .. ■ • • ■ ■ • 2 10 0 Tobacco Act, 1908 .. .. .. . ■ ■■ 1.485 8 4 Trade Unions Act, 1908 .. .. .. .. .. ■ • 0 10 9 Tramways Act, 1908 .. .. .. • ■ • • • • 70 5 0 Transport Licensing Act, 1931 .. .. .. •• •• 44,811 2 0 Valuation of Land Act, 1925 .. .. .. .. 25,784 0 1 Veterinary Surgeons Act, 1926 .. .. . • ■. • ■ 10 15 0 Weights and Measures Act, 1925 .. .. .. .. .. 7,216 3 11 277,923 19 9 Territorial Revenue, — Rents, Royalties, and Miscellaneous Receipts from lands — Agricultural Department .. . . .. .. ■ • 3 0 0 Air Department .. .. .. •• •• 1,814 15 11 Army Department .. .. .. •• •• 1,690 19 5 Education Department .. .. .. • • • ■ 775 2 2 Internal Affairs Department .. .. . • .. • ■ 20 0 0 Justice and Prisons Department .. . ■ .. . • 487 10 0 Lands and Survey Department— Crown Lands .. .. •• •• •• 380,863 11 5 Hauraki Plains land .. .. . • •• 5,901 18 6 Swamp Drainage lands .. .. .. .. • • 368 6 6 Small-farms Scheme .. .. . • •• •• 4,086 11 0 Miscellaneous Fees .. .. . • • • ■ • • • 1 > 520 4 0 Marine Department .. .. " .. ■ • .... 192 14' 0 Mental Hospitals Department .. .. .. .. . • 500 0 0 Mines Department .. .. .. . • •• •• 12,642 4 7 Police Department .. .. .. .. • • • • 133 5 6 Public Works Department .. .. .. .. .. 1,283 14 0 Scientific and Industrial Research Department .. .. .. 36 0 0 State Forest Service Department .. .. .. •• 17,455 1 6 429,774 18 6 Carried forward .. .. •• •• •• •• 707,698 18 3 Carried forward .. .. .. •• 46,299,541 2 6

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the REVENUE of the CONSOLIDATED FUND (ORDINARY REVENUE ACCOUNT) for the FINANCIAL YEAR ended 31st March, 1944—continued

4

Year Ended 31st March, 1944. £ s. d. £ a. d. Brought forward .. .. .. .. .. 46,299,541 2 6 OTHER RECEIPTS —continued Brought forward .. .. .. .. .. 707,698 18 3 Island Territories, — New Zealand Reparation Estates .. .. .. .. 148,442 2 3 Export of Bananas from Samoa .. .. .. .. 35,966 17 9 184,409 0 0 Justice, — Court Pees, Pines, and Brankruptcy Commission .. .. .. .. 166,410 1 6 Marine, — Pilotage Rates and Harbour Pecs .. .. .. .. 626 0 3 Shipping and Seamen Act, 1908 .. .. .. .. .. 68,513 9 9 Rents of Poreshores, Royalties, &c. .. .. .. .. 1,712 3 3 Sale of Oysters under Pisherics Act, 1908 .. .. .. .. 8,756 5 6 Rents from Toheroa Areas .. .. .. .. .. 109 10 0 Westport Harbour .. .. .. .. .. .. 45,974 2 9 125,691 11 6 Profits of Trading Institutions, — Public Trust Office— Half of Profits credited in terms of section 24 (1) of the Finance Act, 1929— Por year 1942-43 .. .. .. .. .. .. 6,383 4 11 Reserve Bank of New Zealand— Profits credited in terms of section 36 (c), Reserve Bank of New Zealand Act, 1933— Por year 1942-43 .. .. .. .. .. .. 379,118 11 1 Native Trust Office— One-third of Profits credited in terms of section 49, Native Trustee Act, 1930— 1941-42 .. .. .. .. .. .. .. 3,052 9 3 388,554 5 3 Native, — Pees collected in Stamps under the provisions of tho Native Land Act, 1931 .. 3,807 8 7 Printing and Stationery,— General Receipts .. .. .. .. .. .. .. 411,587 4 2 Stamp Duties,— Land Registry and Deeds Register Office Fees .. .. .. .. 62,07483 Tourist and Health Resorts, — Receipts in respect of Reserves under the Tourist and Health Resorts Control Act, 1908 .. .. .. .. .. .. 116,531 4 0 Miscellaneous (details on separate statement) .. .. .. .. 354,970 5 6 Recoveries on account of Expenditure of Previous Years (details on separate statement) .. .. .. .. .. .. .. 0, 968 2 0 Recoveries on account of Unauthorized Expenditure of Previous Years (details on separate statement) .. .. .. .. .. 30 0 11 Total, Other Receipts .. .. .. .. .. 2,528,732 9 11 Total REVENUE .. .. .. .. .. .. 48,828,273 12 5

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1943-1 944 STATEMENT of INTEREST on the PUBLIC DEBT REDEMPTION FUND for the FINANCIAL YEAR ended 31st March, 1944

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. Public Trustee .. .. .. .. •• •• •• 284,673 6 11 State Advances Office .. .. .. .. .. .. •• 109,687 10 0 £394,360 16 11

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1944

5

£ s. d. £ s. d. £ s. d. Interest on otheb Public Moneys :■ — On investments made in respect of the— Deposits Account .. .. .. .. .. 47,618 1 6 Ordinary Revenue Account .. .. .. .. 71,633 18 5 Bank of New Zealand Shares Account: Dividends transferred to Ordinary Revenue Account in terms of section 8 (3), Finance Act, l'J26 — Dividend on 500,000 £1 preference A shares .. 43,750 0 0 Final dividend on 1,375,000 £1 preference B shares 25,000 0 0 for year ended 31st March, 1943 Interim dividend on 1,375,000 £1 preference B shares for year ended 31st March, 1944 .. .. 18,750 0 0 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 31st March, 1943 .. .. 6,152 6 10 Half-yearly dividend on 234,375 £1 C long-term mortgage shares to 30th September, 1943 .. 6,152 6 10 — 99,804 13 8 National Development Loans Account .. .. .. 7,109 11 5 Public Account Cash Balance Investment Account .. .. 8,302 7 8 Public Works Account .. .. .. .. .. 24,371 9 8 War Expenses Account .. .. .. .. .. 23,191 19 7 282,032 1 11 On £1,226,000 appropriated out of Public Works Account and paid to Main Highways Account in terms of paragraph (b), section 16, Main Highways Act, 1922 — Finance Act, 1930, section 36 .. . . .. .. .. Dr. 12,260 0 0 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) .. .. 82,851 0 7 On loan of £400,000 to the Rural Intermediate Credit Board, year ended 30th June, 1943 .. .. .. .. 12,000 0 0 On loans to earthquake sufferers in terms of section 49, Hawke's Bay Earthquake Act, 1931 • ■ . . .. .. 140 5 6 On loans to local bodies under Local Bodies' Loans Act, 1908 .. .. .. .. .. .. .. .. 40,686 14 9 On loans to Samoan Treasury in terms of section 33, Samoa Act, 1921 .. .. .. .. .. .. 2,531 1 2 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 .. ...... .. .. 1,435 10 2 On £464,075 15s. 2d. net profits of the Cheviot Estate Account in terms of section 19 (4) of the Finance Act, 1930 (No. 2) .. .. .. .. .. .. .. 37,135 13 7 On valu'e of Crown lands declared to be subject to the Land for Settlements Act, 1925, and former Land for Settlements Acts—-Land Laws Amendment Act, , 1929, section 47— , 1942-43 .. .. .. .. .. 8,477 12 ~0 1943-44 .. .. .. .. .. 8,477 12 0 16,955 4 0 On miscellaneous advances— For Native Land Settlement Account —Survey liens .. .. 870 9 6 From Vote " Agriculture," to various agricultural associations .. .. .. .. .. .. 14 14 7 To Cook Islands Fruit Account .. .. . . .. 084 16 4 To Eastbourne Borough Council for drainage works . . .. 194 2 8 To George Scurr and Co., Ltd. .. .. .. .. 4 3 1 To Gabriel's Gully Blue Spur Gold-mining Co., Ltd. . . .. 48 0 0 Jubilee Co-operative Party .. .. .. .. 7 16 0 Mossbank Coal-mining Co. .. .. .. .. 14 0 11 Sylvia Mines Consolidated, Ltd. . . .. .. .. 25 2 2 Carried forward .. .. .. .. 18,818 9 3 449,102 7 8

8.-l [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of INTEREST on OTHER PUBLIC MONEYS for the FINANCIAL YEAR ended 31st March, 1944—continued

6

£ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. 18,818 9 3 449,102 7 8 Intbbest on other Public Moneys—continued On miscellaneous advances —continued To Hospital Boards— Auckland .. .. .. .. .. 276 14 2 Inangahua .. .. .. .. .. 422 Maniototo .. .. .. .. •. 845 Nelson .. •. .. ■ • • • 20 7 8 Palmerston North .. .. .. ■. 385 7 2 Tauranga .. .. .. •. .. 41 11 7 Wairoa .. .. . • • • •. 12 9 10 Wanganui .. .. .. .. .. 67 18 11 Wellington .. .. •. ■. .. 513 19 5 1,330 15 4 To Land Settlement Associations — Angland .. . . .. .. .. 245 2 2 Blairgowrie .. .. .. .. .. 376 18 0 Bruoe.. .. .. .. .. • • 107 15 4 Chastleton .. .. .. .. .. 317 19 10 Clifton Grove .. . . .. .. .. 925 4 5 Eiffelton .. .. . . .. .. 428 0 0 Glencairn . . .. ■. .. .. 287 13 1 Gleniffer .. .. . . •. .. 108 11 2 Hari Hari .. .. .. .. .. 27 16 11 Kelman .. . . .. • ■ • • 166 0 0 Lake Alice .. .. .. .. . • 113 18 8 Matamau .. .. .. .. .. 834 2 0 Melville Downs .. .. .. .. 239 5 5 Nikau Grange .. . . .. .. .. 200 0 10 Otaikarangi . . .. .. • • .. ?60 16 9 Otauiri .. • • ■. •. • ■ 327 8 (i Owersby . . .. .. .. • . 443 6 2 Quiltowen .. .. .. . • . • 189 3 2 Trentham .. .. .. .. .. 170 11 10 Waitohi Downs .. .. .. .. 307 14 11 Wentnor .. .. .. .. .. 180 17 8 0,058 6 10 To Lower Clutha River Trust . . .. .. • • 79 5 9 To Maori Land Boards, under section 340, Native Land Act, 1931 .. .. . . .. .. .. 66 12 2 To Opotiki Borough Council .. .. .. .. 16 18 0 To Point Elizabeth Coal Co., Ltd. .. . . .. .. 25 7 10 To Rotorua Golf Club .. .. . . .. .. 87 18 9 To Westhaven Coal Co. . . .. .. . . .. 0 6 5 Under the Native Housing Act, 1935 .. .. .. 3,391 4 4 Under the Native Land Amendment Act, 1936 — Seotion 48 . . .. .. • . .. •. 437 13 2 Under the Small-farm Plan .. .. .. .. 18,486 14 0 Under the Village-homestead Settlement Scheme .. .. 124 7 1 48,923 18 11 Miscellaneous interest on— Balance of Post-office Savings-bank Accounts used by Child Welfare Branch, Education Department .. .. 2 13 2 Debentures under the Hutt Road Act, 1915 .. .. .. 2,400 0 0 Deposits by High Commissioner .. .. .. .. 31 4 7 Mortgages due to Reparation Estates . . .. .. 79 18 0 Penal interest: Loan repayments by local bodies .. .. 25 16 10 Purchase-moneys in connection with sales of land and buildings— Department of Lands and Survey .. .. 103 12 10 Public Works Department .. .. .. 127 19 10 231 12 8 2,771 5 3 Crown's proportion of Greymouth Harbour Board special coal rate : Credited as interest on sums of £114,439 Is. and £27,000 in terms of section 12 of the Greymouth Harbour Board Act, 1884 .. .. .. •• 2,600 6 0 £503,397 17 10

B. —1 [Pt. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1944

7

£ s. d. £ s. d. £ a. d. External Affairs Department : — Sale of publications .. .. • ■ • • 50 8 5 Sale of waste paper .. .. . • ■ • 8 12 2 59 0 7 Treasury Department : — Conscience-money . . .. • • • • • • 125 14 7 Exchange, commission, discount, &c. .. .. .. 153,303 3 11 Unclaimed moneys— Under Public Revenues Act, 1926, section 30— Courts of Law Trust .. .. •• 368119 Gaolers' deposits .. .. .. • • 0 4 6 Goldfields deposits .. ■. ■ • ■ • 119 Labour deposits . . ■ . • • ■ ■ 170 19 0 Land revenue deposits .. .. .. .. 22 19 11 Marine deposits . . . • • • • • 10 0 Probation Officers' deposits .. . . . . 0 5 0 Under Public Revenues Act, 1926, section 95 — General estates .. .. . • • • 6,220 9 3 Bankruptcy Act, 1908 .. .. .. .. 329 0 7 Rating Act, 1925 .. .. .. .. 88 17 10 Unclaimed land balances .. .. . . 107 2 7 Surplus cash —Not identified .. .. . . 11 12 3 Transfers from Deposits Account — Miscellaneous, &c. .. .. . . • • 232 17 2 Unclaimed earnings .. .. . • ■■ 1,581 3 0 Unpresented cheques .. .. .. .. 1,981 3 0 Dividends unclaimed for over 10 years — N.Z. Government stock .. .. . • 75 7 10 Excess cash at Government offices .. .. .. 27 0 1 Money forfeited under Finance Emergency Regulations .1940 .. . . ■ ■ • ■ ■ ■ 157 3 7 Money found by or handed to police officers, &c., not claimed .. .. • ■ .. • ■ 50 8 5 Money found in Government institutions .. .. 9 8 5 Money found on prisoner (confiscated) .. . • 31 8 7 Debt recovered by Official Assignee subsequent to dissolution of company .. .. . • • • 9 4 6 Bank of England fractions of interest .. .. 180 19 7 Cash seized in gaming raids .. . . .. . . 5 6 6 Duty on scrap gold and jewellers'sweepings .. .. 1,479 1 3 Forfeited deposits — Land revenue deposits . . .. . . .. 3 0 0 Dividends on shares, N.Z. Woolpaoks and Textiles, Ltd. 1,200 0 0 Difference between Government contract and retail price on tires and tubes sold for " mileage allowance " vehicles .. .. .. . • •. 660 3 5 168,434 18 3 Customs Department :— Rents of buildings .. .. .. .. .. 78 0 0 Sale of goods seized by Customs .. .. .. 225 5 8 303 5 8 Land and Income Tax Department :— Unclaimed moneys — Under Unclaimed Moneys Act, 1908, section 6, and Finance Act, 1932, section 30 .. .. .. .. 11,108 8 5 Stamp Duties Department : — Amounts received under Companies Act, 1933, section 283 .. 0 7 7 Department of Internal Affairs :— Fees and fines, Rotorua Acclimatization District .. 51 15 6 Fees for— Camp sites, licenses, &o. .. .. .. .. 96 0 0 Slipway .. .. .. ■ • • • 8 8 0 Storage of powder .. .. .. .. 1,341 5 6 Passport fees .. .. .. .. .. 653 4 11 Rents of buildings .. .. .. .. .. 345 1 7 Sale of— Fishing and game licenses, Rotorua Acclimatization District .. .. .. •• 4,105 18 4 Publications .. .. .. .. .. 47 18 0 Waste paper .. .. .. .. . . 3 15 4 6,653 7 2 Carried forward .. .. .. .. 186,559 7 8

B.—l [PT.'II]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of OTHER RECEIPTS, MISCELLANEOUS, for the FINANCIAL YEAR ended 31st March, 1944—continued

8

£ s. d. £ s. d. £ a. d. Brought forward .. .. .. .. 186,559 7 8 Marine Department :— Rents of buildings .. .. ,. .. .. .. 93 14 4 Electoral Department :— Forfeited deposits .. .. .. .. .. .. 1,300 0 0 Department of Justice and Prisons : — King's Counsel fees .. .. .. .. 2 2 0 Rents of buildings . . .. . . .. .. 467 3 0 469 5 0 Police Department :— Rents of buildings .. .. .. . . .. 1,202 2 10 Sale of— Firearms (confiscated) .. .. .. .. 88 10 6 Liquor (confiscated) .. .. . . .. 863 5 1 t — 2,153 18 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. .. .. .. .. 31116 10 Contributions under sections 17 and 18, Waihou and Ohinemuri Rivers Improvement Act, 1910 — Gold-mining companies .. .. .. .. 1,369 11 1 Gold duty — £ s. d. Ohinemuri County .. ,. 449 5 5 Piako County .. .. 1 12 0 450 17 5 Consolidated Fund— For year 1942-43 .. .. .. .. 1,372 0 7 Payment for the privilege of draining into pipe-line, Ellerslie Police-station site .. .. .. 1 10 0 Receipts from irrigation and water-supply schemes .. 25,610 13 8 Rents of buildings .. .. .. .. .. 85,644 14 10 Water-power license revenue .. .. .. 2,007 2 10 — 116,768 7 3 Department of Lands and Survey Hauraki Plains Act, 1926 — Rates .. .. .. .. .. .. 3,212 15 1 Miscellaneous receipts .. .. .. .. 992 4 7 Rangitaiki Land Drainage Act, 1910— Rates .. .. .. .. .. .. 17,271 8 0 Miscellaneous receipts .. .. .. .. 4,044 10 11 Scenery Preservation receipts .. .. .. 1,012 14 8 Swamp Drainage Act, 1915 — Rates .. .. .. .. .. .. 8,349 14 2 Miscellaneous receipts .. .. .. .. 525 5 2 35,408 12 7 Department of Agriculture : — Rents of buildings .. .. .. .. .. .. 2,018 1 4 Department of Industries and Commerce, Tourist and Publicity :— Rents of buildings .. .. .. .. .. .. 649 3 3 Department of Scientific and Industrial Research : — Fees for analyses .. .. .. .. .. 219 16 6 Rents of buildings .. .. .. .. .. 182 13 4 402 9 10 Mines Department :— Commission on coal and goldfields revenue collected .. 1,047 4 8 Hire of drills, &c. .. .. .. .. .. 1,574 1 10 Rents of buildings .. .. .. .. .. 0 10 0 Rent of plant .. .. .. ■■ .. 100 Sales under section 22, Mining Amendment Act, 1937 .. 112 12 6 2,735 9 0 Department of Health :— Rents of buildings .. .. .. .. .. •• 2,018 9 10 Mental Hospitals Department :— Rents of buildings .. .. .. .. •• 36 17 11 Education Department : — Fees for teachers' certificates, licenses, &c. .. .. 556 10 6 Rents of buildings .. .. .. .. .. 3,794 10 3 Unclaimed earnings .. .. .. ■ ■ 5 8 4 4,356 9 1 £354,970 5 6

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of OTHER RECEIPTS, RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1944 Ordinary Revenue Account

2—B. 1 [PT. IT]

9

Legislative Department :—• £ s. d. £ s. d. £ a. d. Sale of— Publications .. .. .. .. . . 8 13 10 Surplus and obsolete stores .. .. .. 35 7 0 44 0 10 Treasury Department :• — Repayment of loans to agricultural associations .. 313 17 8 Sale of surplus and obsolete stores .. .. ■ . 10 0 314 17 8 Customs Department :— Sale of surplus and obsolete stores .. .. . . • • 47 7 3 Audit Department : — Sale of surplus and obsolete stores .. .. .. ■. 0 19 0 Stamp Duties Department :• — Sale of surplus and obsolete stores .. .. . . . • 10 0 0 Department of Internal Affairs :— Sale of surplus and obsolete stores .. .. • • 43 12 6 Department of Island Territories :— Sale of surplus and obsolete stores .. .. . . ■ • 698 14 4 Marine Department :— Sale of surplus and obsolete stores .. .. . . • • : 87 11 0 Department of Labour :— Recovery of passage moneys :—- Immigrant artisans .. .. .. . . 239 14 7 Nominated immigrants .. .. .. . . 21 0 3 Sale of surplus and obsolete stores .. .. . . 17 1 0 277 15 10 Native Department :— Sale of surplus and obsolete stores .. .. .. ■ • 138 13 9 Valuation Department : — Sale of surplus and obsolete stores .. . . ■ . •. 108 17 2 Electoral Department :— Sale of surplus and obsolete stores .. .. .. 2 10 National Service Department : — Sale of surplus and obsolete stores .. .. .. .. 99 19 4 Department of Justice and Prisons : — Sale of surplus and obsolete stores .. .. .. ■ • 143 1 1 Police Department :— Sale of surplus and obsolete stores .. .. . . .. 966 5 5 Public Works Department : —- Farm workers' accommodation .. .. . . . ■ 400 0 0 Department of Lands and Survey :— ■ Recovery of bad debt written off in previous years, Discharged Soldiers Settlement Account .. .. 15 0 Sale of surplus and obsolete stores .. .. .. 77 3 7 78, 8 7 Department of Agriculture :—• Sale of surplus and obsolete stores .. .. .. 924 7 3 Refund of veterinary bursary .. .. .. 400 0 0 ; — 1,324 7 3 Department of Industries and Commerce, Tourist and j Publicity : — Instalments on account of advance to Rotorua Golf Club 197 3 8 Sale of surplus and obsolete stores .. .. .. 307 5 9 New York World Pair .. .. .. .. 89 19 8 Canadian National Exhibition .. .. .. 4 3 4 — 058 12 5 Department of Scientific and Industrial Research :— Sale of surplus and obsolete stores .. .. .. .. 61 8 0 Mines Department :• — ' Sale of surplus and obsolete stores .. .. .. .. 22 11 11 Transport Department : — Sale of surplus and obsolete stores .. .. .. . • 317 2 1 Department of Health :— Sale of surplus and obsolete stores .. .. .. .. 740 8 7 M'ental Hospitals Department : — Sale of surplus and obsolete stores .. .. .. 5100 Education Department :— Sale of surplus and obsolete stores .. . . .. . ■ 130 7 0 r 6,968 2 0 UNAUTHORIZED EXPENDITURE OF PREVIOUS YEARS Social Security Department :— Refund overpayment to Mrs. Alice Armstrong of special annuity .. .. .. • • • ■ • • 30 0 11 J —— 30 0 11 £0,998 2 11

B.—l [Pt. lIJ

PUBLIC ACCOUNTS, 1943-1944

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, 1944 Debt Services—Interest

10

Gross Interest due and Nature ot Security. Maturity Date. llate charged to Ordinary per Cent, ltevenue Account for Year ended 81st March, 1944. £ a. d. Stock .. .. .. .. 15th January, 1940 .. .. 4 181 16 0 Stock .. .. .. ,, 1st March, 1944 .. .. 41 412,855 13 2 Stock .. .. .. .. 1st January, 1940-45 .. .. 31 226!366 17 6 Debentures .. .. .. .. 15th February, 1945 .. .. 5 12 408 9 4 Stock .. .. .. .. 1st March, 1945 .. .. 4j 426,'426 0 10 Stock .. .. .. .. 15th March, 1945 .. .. 4 in 400 a 1st April, 1945 .. .. 3 361,994 5 5 Stock .. .. .. .. 30th June, 1945.. .. .. 3 29,379 15 6 15th July, 1945 3 64,347 6 0 fetook •• •• 1st January, 1946 .. .. 5 805 381 17 8 Stock and Debentures .. .. 15th February, 1943-46 .. .. 4 393*632 11 8 Stock .. .. .. .. 1st April, 1946 .. 3 37112 lfi 7 Stock 1st April, 1946 .. .. 4 16 264 2 6 Stock .. .. .. .. 30th June, 1946.. .. 3 4'l75 12 10 St°ck .. .. .. .. 1st August, 1946 .. .. 24 9 5 Stock .. .. .. .. i st April, 1947 .. .. 2j 15,000 0 0 Stock .. .. .. .. 15th September, 1947 .. .. 2J 157,396 11 6 Stock .. .. .. ., 15th September, 1947 .. .. 4 114 584 0 0 Debentures .. .. .. 15th September, 1947 .. .. 5 5o|l81 0 0 Stock .. .. .. .. 1st November, 1947 .. 41 q in Stock 15th May, 1948 if 17M12 13 5 Stock .. .. .. .. 15th September, 1946-48.. .. 3 202 997 14 0 Stock .. .. .. 30th November, 1948 .. .. 4 199'733 10 1 Stock .. .. .. .. 1st January, 1949 .. . 4 '498 4 n Stock and Debentures .. .. 15th April, 1946-49 .. 4 Q58 998 4. n Stock 15th June, 1947-49 .. .. " Ksi 6 9 Stock .. ... .. .. 15th December, 1949 .. .. 5 468,750 0 0 Stock • • .. .. .. 15th December, 1950 .. .. 31 g 750 q q Stock and Debentures .. .. 1st February, 1951 .. 51 128*782 10 0 S to ck 15th May, 1949-52 .. .. 4 12 10 Stock .. .. .. .. i s t October, 1953 . . .. 2J 62 17 7 Stock .. .. .. .. 1st February, 1949-54 .. .. 34 274,783 18 11 Stock • • • • • • • • 1st August, 1951-54 .. . . 3 203 309 8 7 Stock and Debentures .. .. 15th June, 1952-55 .. .. 4 379*014 7 8 Stock •• .. .. .. 1st July, 1952-55 .. .. 3 450*000 0 0 Stock .. .. .. .. 15th September, 1952-55. . .. 3 329 999 18 11 Stock and Debentures .. .. 1st January, 1956 .. 3 lo's73 in ft 1st January, 1956 .. .. 4 4,000 0 0 Stock .. .. .. 15th May, 1953-56 .. 3 278,495 10 8 Stock .. .. .. 15th December, 1953-56 .. .. 3 263*729 6 1 Stock loth January, 1957 .. .. 14 10 Stock and Debentures .. .. 15th January, 1957 .. .. 3 1 745 i 2 g Stock and Debentures .. .. 15th January, 1953-57 .. .. 31 319*211 14 9 Stock .. .. .. .. 15th January, 1957 .. .. 3| 7 0 Stock .. .. .. 1st February, 1957 .. ..3 2 811 12 0 Stock •• •• •• .. 15th May, 1957 .. .. .. 2J 0 0 Stock •• .. .. .. 15th May, 1957 .. .. .. 3 172,852 12 2 Stock .. .. .. .. 15th May, 1957 .. .. .. 3$ 48,828-0 2 Stock .. .. .. .. 15th August, 1957 .. .. 2I 529,510 10 5 Stock .. .. .. .. 15th August, 1957 .. .. 3 438,699 19 0 Stock .. .. .. .. 15th August, 1957 .. .. 4 84,890 8 0 Stock .. .. .. .. 15th February, 1958 .. .. 2| 90 170 17 6 Stock .. .. ,, 1st March, 1948-58 .. . 41 1 08l'4 ,: i2 8 9 Stock 31st May, 1954-58 .. 4 921518 8 0 15th June, 1958.. .. 2* 36.W 0 0 Stock .. .. .. .. 15th June, 1958.. .. .. 31 53 243 15 n Stock „. .. .. ,, 15th September, 1958 .. .. 2J 66*960 0 0 Stock .. .. .. .. 15th December, 1958 .. .. 2i 7l'050 0 0 Stock .. .. .. .. 15th December, 1958 ., .. 3 786*489 5 0 •• .. .. 15th January, 1956-59 .. .. 3i 12 0 Stock .. .. .. .. 15th March, 1959 .. .. 2i 63 425 7 d Stock .. .. .. .. 15th March, 1959 .. .. 3 6* 164 14 8 Stock .. .. .. .. 15th March, 1959 .. . . 4 25*047 10 4 S °°. k 15th July, 1959 .. .. 2J- 74,516 19 6 Stock .. .. .. .. 15th July, 1959 .. .. 3J 14,250 0 0 Carried forward .... .. .. 12,762,932 13 6

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

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

Domicile of Gross Interest paid, 1943-44 (Nominal Amounts.) £ s. d. London .. .. .. .. .. .. 6,465,473 11 3 London (paid in New Zealand) .. .. .. 108,311 10 5 Australia .. .. .. .. .. .. 47,010 0 0 New Zealand .. .. .. .. .. 8,992,475 111 £15,613,270 3 7

11

Gross Interest due and Nature of Security. Maturity Date. charged to Ordinary per Cent. Revenue Account for Year ended 31st March, 1944. £ s. d. Brought forward .... .. .. 12,762,932 13 (i Stock .. .. .. .. 15th October, 1939 .. .. 3 51,091 1 (i Stock •• •• •. .. 15th November, 1959 .. .. 3 127,366 1 0 Stock .. .. .. .. 22nd May, 1960 .. .. 3J 9,273 5 0 Stock .. .. .. .. 15tli September, 1957-60.. .. 3£ 473,024 0 5 Stock .. .. .. .. 15th October, 1955-60 .. .. 3J 230,557 1 5 Stock .. .. .. .. 1st February, 1943-63 .. .. 4 540,445 0 0 Stock .. .. .. 1st November, 1956-71 .. .. 5 312,500 0 0 Memorandum of Security .... .. 3 253 539 10 11 Floating Debt—i.e., Treasury Bills .. Various .. .. .. .. 852.541 9 10 Gross interest charged to Ordinary Revenue Account for year ended 31st March, 1944 •• •• •• •• .. .. 15,613,270 3 7 Less amounts recovered .. .. .. .. .. .. 3,250 677 18 7 Net amount of interest charged to Ordinary Revenue Account for year ended 31st March, 1944 .. .. .. .. .. .. .. £12,362,592 5 0

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1943- 1944

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, 1944 Debt Services

12

Gross Amount Net Amount charged to Recoveries charged to Ordinary Revenue ecoveries. Ordinary Revenue Account, Account. £ s. d. £ s. d. £ s. d. Interest (details as shown in foregoing statement) .. 15,613,270 3 7 3,250,677 18 7 12,362,592 5 0 AMORTIZATION OF DEBT Sinking Fund Finance Act, 1928, Section 13 : — Westport Harbour Act, 1920, — Westport Harbour Board Act, 1884-— Sinking Fund in respect of loans raised by Westport Harbour Board—Annual payment in terms of section 13 (4) (a) .. 7,000 0 0 .. 7,000 0 0 Amount paid in terms of section 13 (4) (d), being 4J per cent, in respect of £85,750 paid by the Public Trustee to 31st March, 1944, for redemption of loans .. .. .. .. 3,858 15 0 .. 3,858 15 0 Total, Sinking Fund .. .. 10,858 15 0 .. 10,858 15 0 Repayment ol the Public Dept Act, 1925 Repayment op the Public Deft Act, 1925 Section 11 (tt), — Amount transferred to the Public Debt Repayment Account, being contribution for tho year 1943-44 of £ per cent, on tho public debt within tho meaning of the Act outstanding at 31st March, 1943 (| per cent. on £386,589,554 8s. 4d.). . .. .. .. 1,932,947 15 5 .. 1,932,947 15 5 Amount transferred to the Public Debt Repayment Account, being contribution of J per cent, on £26,947,752 15s. lid., debt redeomed under the Act to 31st March, 1943 134,738 15 3 .. 134,738 15 3 Section 11 (&),— Amount transferred to the Public Dept Repayment Account, being contribution of 3£ per cent, on £26,947,752 15s. lid., debt redeemed under the Act to 31st March, 1943 943,171 6 9 .. 943,171 6 9 Amount transferred to the Public Debt Repayment Account, being contribution of 3| per cent, on £2,420,480, debt redeemed under the Act during the year 1943-44 computed from the dates of redemption to 31st March, 1944 .. .. .. 42,656 7 8 .. 42,656 7 8 Total, Repayment of the Public Debt 3,053,514 5 1 .. 3,053,514 5 1 Act, 1925 Transfer to Loans Redemption Account Public Revenues Act, 1926, Section 135 (4): — Transfer from Ordinary Revenue Account for redemption of loans, —■ Ordinary Revenue Account— War Loan, 1914-18 .. .. .. .. 1,000 0 0 . . 1,000 0 0 War Expenses, 1939 .. .. .. • ■ 790 0 0 .. 790 0 0 Westport Harbour .. .. •• 157,250 0 0 .. 157,250 0 0 Total, Transfer to Loans Redemption 159,040 0 0 .. 159,040 0 0 Account ADMINISTRATION AND MANAGEMENT New Zealand Loans Act, 1932, Section 62 (3): — Stamp duty on transfers of New Zealand Consolidated Stock 3,712 8 11 .. 3 f712 8 11 New Zealand Loans Act, 1932, Section 61 : — ——— Charges and expenses of raising loans, — Fresh issues .. .. .. .. •• 76,306 0 7 519 7 6 75,786 13 1 Issues in renewal and conversion .. .. .. 392 13 7 .. 392 13 7 76,698 14 2 519 7 6 76,179 6 8 Carried forward .. . . .. 80,411 3 1 519 7 6 79,891 15 7 Carried forward .. .. .. 18,836,683 3 8 3,250,677 18 7 15,586,005 5 1

P.-l [PT. 11]

PUBLIC ACCOUNTS, 1943-1944

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

13

Gross Amount Net Amount charged to li „.„ vor t„- charged to Ordinary Revenue Ordinary Hevenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. - • 18,836,683 3 8 3,250,677 18 7 15,586,005 5 1 Brought forward .. .. - • 80,411 3 1 519 7 6 79,81)1 15 7 ADMINISTRATION AND MANAGEMENT —continued New Zealand Loans Aot, 1932 :— Section 24 (1), —■ Amount paid Bank of England for year ended 30th April, 1943, for management of New Zealand loans —■ Consolidated Stock .. .. .. .. 43,128 5 0 Amount paid to the Reserve Bank of New Zealand for half-year ended 30th September, 1943, for management of New Zealand Government loans ... .. 13,764 13 4 .. 56,892 18 4 Total, Administration and Management 137,304 I 5 519 7 6 136,784 13 11 PAYMENTS ON GUARANTEED LOANS Land Settlement Finance Act, 1909 :— Section 13 (I), — Interest and principal in arrear made good under Government guarantee Less Repayment by Associations under subsection (5)— r . Lako Alice Land Settlement Association .. •• 2,35390 Of. 2,353 9 0 Total, Payments on Guaranteed Loans.. .. •• Or. 2,353 9 0 TOTAL, DEBT Services .. 18,973,987 5 1 3,253,550 15 1 15,720,436 10 0

1 [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

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, 1944 Other Services

14

Gross Amount Net Amount Act. cliiiirod to Recoveries charged to Ordinary Revenue '' Ordinary Revenue Account. Account. £ s. d. £ s. 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 36,832 0 3 .. 36,832 0 3 Subsidies to Superannuation Funds Finance Act (No. 2), 1942 :— Section 3, — Government Railways Superannuation Fund.. .. 89,700 0 0 Public Service Superannuation Fund .. .. 14,000 0 0 Teachers' Superannuation Fund .. .. .. 96,300 0 0 200,000 0 0 .. 200,000 0 0 Miscellaneous Grants and Subsidies Land Act, 1924 Sections 139 and 358, — Amount paid by Receivers of Land Revenue into Local Bodies' Deposit Accounts for payment to local authorities in respect of rents, royalties, &c. (" thirds," " fourths," and " halves ") — Territorial revenue .. .. .. .. 5,331 2 1 .. 5,331 2 1 Waihou 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 1942-43 .. .. .. 1,372 0 7 1 372 0 7 Total, Miscellaneous Grants and Subsidies 6,703 2 8 . . 6 703 2 8 Total, Grants and Subsidies .. 243,535 2 11 .. 243 535 2 11 SALARIES AND HONORARIA Legislative Civil List Act, 1920 :— Part III, Section 16, — | Speakers of both Houses and Chair- £ s. d. I men of Committees .. .. 2,746 4 0 Part III, Section 17, — Members of the Legislative Council.. 10,130 15 0 Members of the House of Representatives .. .. .. .. 27,936 9 7 Part IV, Section 22, — Officers of Legislative Council and House of Representatives .. 1,600 0 0 ZZZZ 42,413 8 7 .. 42,413 8 7 Carried forward .. .. .. 42,413 8 7 .. 42,413 8 V Carried forward .. .. .. 243,535 2 11 .. 243,535 2 11

B.—l [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

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

15

Gross Amount Net Amount A ct. charged to Recoveries charged to Ordinary Revenue recoveries. Ordinary Revenue Account. Account. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. 243,535 2 11 .. 243,535 2 11 SALARIES AND HONORARIA—continued Brought forward .. .. .. 42,413 8 7 .. 42 413 8 7 Justice Judicature Amendment Act, 1920 : — Section 3, — The Judges— The Chief Justice—• Myers, Sir M„ P.C., G.C.M.G., K.B., salary, 1 April, 1943, to 31 March, 1944 ... .. .. 2,250 0 0 The Puisne Judges— Smith, D. S., salary, 1 April, 1943, to 31 March, 1944 2,000 0 0 Blair, A. W., salary, 1 April, 1943, to 31 March, 1944 2,000 0 0 Kennedy, R., salary, 1 April, 1943, to 31 March, 1944 .. .. .. .. .. 2,000 0 0 Fair, A., salary, 1 April, 1943, to 31 March, 1944 2,000 0 0 Callan, J. B., salary, 1 April, 1943, to 31 March, 1944 2,000 0 0 Northcroft, E. H., salary, 1 April, 1943, to 31 March, 1944 .. .. .. .. ... 2,000 0 0 Johnston, H. F., salary, 1 April, 1943, to 31 March, 1944 .. .. .. .. .. 2,000 0 0 Finlay, G. P., salary, 15 October, 1943, to 31 March, 1944 .. .. .. .. .. 924 14 7 17,174 14 7 Other Salaries 17,174 14 7 Industrial Conciliation and Arbitration Act, 1925 :— Section 64,— Judge of the Arbitration Court— Tyndall, A., salary, I April, 1943, to 31 March, 1944 2,000 0 0 Industrial Conciliation and Arbitration Amendment Act (No. 2), 1937, Section 2, and Industrial Conciliation and Arbitration Amendment Act (No. 3), 1937, Section 2 : — Judge of the Arbitration Court— Hunter, W. J., salary, 1 April, 1943, to 31 March, 1944 .. .. .. .. .. 2,000 0 0 Public Revenues Act, 1926 :— Section 6, — Controller and Auditor-General— Collins, C.G., salary, 1 April, 1943, to 31 March, 1944 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, 1943, to 31 March, 1944 .. .. .. .. .. 1,500 0 0 Finance Act, 1940 : — Section 1] ( 1 ),• — Members of War Cabinet— Right Hon. J. G. Coates, salary, 1 April, 1943, to 30 April, 1943 .. .. .. .. 110 4 2 Hon. A. Hamilton, salary, 1 April, 1943, to 31 March, 1944 .. ..' .. .. .. 1,170 0 0 Hon. A. McLagan, salary, 1 April, 1943, to 31 March, 1944 .. .'. .. .. .. 1,170 0 0 Hon. W. Perry, salary, 10 June, 1943, to 31 March, 1944 .. .. .. .. .. 945 15 0 3,395 19 2 10,195 19 2 .. 10,195 19 2 Total, Salaries and Honoraria .. 69,784 2 4 .. 69,784 2 4 Carried forward .. .. .. 313,319 5 3 .. 313,319 5 3

B.—l [FT. ll]

PUBLIC ACCOUNTS, 1943-1944

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

16

Gross Amount I Net Amount Aot charged to nomverioa charged to act ' Ordinary llevenue recoveries. Ordinary Revenue Account. Account. £ 3. d. £ s. d. £ s. d. Brought forward .. .. .. 313,319 5 3 .. 313,319 5 3 HIGHWAYS Transfers to Main Highways Account and payments to boroughs, &c. .. .. .. .. .. 1,685,434 3 9 .. 1,685,434 3 9 TOTAL, Highways .. .. .. 1,685,434 3 9 .. 1,685,434 3 9 ADVANCES On Account of other Governments Finance Act, 1930 (No. 2): — Section 7,-— Advances made on behalf of other Governments—• Canada .. .. .. .. .. 1,293 19 6 352 7 7 941 11 11 Commonwealth .. .. .. .. 52,757 12 6 93,079 12 7 CV.40,322 0 1 Federated Malay States .. .. .. 330 660 Gr. 3 3 0 Fiji .. .. .. .. .. 37,663 7 3 6,447 17 9 31,215 9 6 Imperial Government .. .. .. .. 111,774 12 6 247,687 6 2 0.135,912 13 8 India .. .. .. .. .. .. I 1 0 Gr. 110 Kenya .. .. .. .... .. 1 1 0 Or. 110 Tonga .. .. .. .. .. 273 13 2 .. 273 13 2 Western Pacific .. .. .. .. 733 14 9 251 4 10 482 9 11 TOTAL, Advances .. .. .. 204,500 2 8 347,826 16 11 CV.143,326 14 3 OTHER SPECIAL ACTS Pensions Judicature Act, 1908 :— Sections 12-14, — Superannuation allowances — Herdman, Sir A. L., 1 April, 1943, to 31 March, 1944 1,083 6 8 Ostler, SirH. H., 1 April, 1943, to 31 January, 1944 968 14 9 Reed, Sir John, 1 April, 1943, to 31 March, 1944 916 13 4 Stringer, Sir T. W., 1 April, 1943, to 31 March, 1944 750 0 0 TOTAL, Pensions .. .. .. 3,718 14 9 .. 3,718 14 9 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 .. .. .. 3,117 9 0 .. 3,117 9 0 Finance Act, 1930, Section 53 (4), and Finance Act, 1931 (No. 2), Section 25 (2) (b) Land assurance claims admitted and paid in connection with losses sustained through errors in the definitions of boundaries .. .. .. .. .. 75 0 0 .. 75 0 0 Finance Act (No. 3), 1934 :— Section 8,— Interest on income-tax paid in advance .. .. 38,007 4 9 .. 38,007 4 9 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 .. .. .. .. 3,166 0 0 .. 3,166 0 0 War Expenses Act, 1939 :— Section 2 (4) (e), — Transfer to War Expenses Account .. .. 7,500,000 0 0 .. 7,500,000 0 0 Total, Miscellaneous .. .. 7,553,365 13 9 ... 7,553,365 13 9 Total, Other Special Acts .. .. 7,557,084 8 6 .. 7,557,084 8 6 Total, Other Services .. .. 9,760,338 0 2 347,826 16 11 9,412,511 3 3

B.—l [PT. ll]

PUBLIC ACCOUNTS, 194 3-1944 STATEMENT of BALANCES OUTSTANDING on 31st March, 1944, in respect of PAYMENTS MADE from the CONSOLIDATED FUND on behalf of OTHER GOVERNMENTS XT . ~ . Balance outstanding at Name of Government. 3lßt M „ ch> £ s. d. Canada .. .. .. .. .. .. .. .. 1,426 2 5 Commonwealth of Australia .. .. .. .. .. ■■ 30,195 14 2 Federated Malay States .. .. .. .. .. .. 13 2 6 Fiji .. .. .. .. .. .. .. .. 31,357 16 5 Imperial Government —General Advances .. .. .. 158,851 19 8 Tonga . . .. .. .. .. .. .. .• 3,808 4 9 Western Pacific .. .. .. .. .. .. .. 633 14 9 Total .. .. .. .. .. .. ..£226,286 14 8

Note.—Details of transactions are shown on page 17.

STATEMENT of IMPRESTS of the CONSOLIDATED FUND (Ordinary Revenue Account) OUTSTANDING as at the 31st March, 1944, showing the SERVICES for which they were issued Consolidated Fund : — Ordinary Revenue Account, — Votes — £ a. d. External Affairs .. .. .. .. •• •• 4,154 X 8 Customs .. .. .. .. .. .. •• •• 802 14 8 Audit 15 0 0 Internal Affairs .. .. .. .. .. • • • • 11 17 3 Marine .. ■ ■ . ■ ■ • • • • • • • ■ • 2,130 4 7 National Service .. .. .. •. .. • • ■ • 902 9 8 Justice and Prisons .. .. .. .. ■. ■ • ■ • 155 19 1 Police .. .. • • •. •. ■ • • • - - 79 14 3 Lands and Survey • • • ■ . • • ■ ■ • • • • - 337 0 4 Agriculture .. . . .. ■. .. • • • ■ • ■ 6 0 0 Industries and Commerce, Tourist and Publicity .. .. .. .. 1,602 17 6 Transport .. .. .. .. ■ ■ .. • ■ • ■ 33 16 3 Health .. .. .. .. .. .. ■■ 1,658 16 6 War and other Pensions .. .. .. .. .. .. 7,403 12 1 General Imprest .. .. .. .. .. ■■ •• •• 125,419 5 9 General Services . . .. .. .. . • • • • • • • 353,255 12 8 £497,969 2 3

3—B. 1 |PT. ll]

J 7

B. —1 [PT. ll]

PUBLIC ACCOUNTS, 1943-1944

SUMMARY of DEPOSITS ACCOUNT for the FINANCIAL YEAR ended 31st March, 1944

18

. . Balances on „ ■ . , ! Payments and Balances on Deposit Acoounts. lgt Aprilj 194;J> tteceipts. i Transfers. 81st March, 1944. £ 3. d. | £ s. d. £ s. d. £ a. d. Royal New Zealand Air Force c. 3,51)1 16 3 4,121 8 0 1,733 18 2 5,949 6 1 Anderson Gift Trust Account .. .. .. 250 0 0 .. 250 0 0 Canadian Pensions Account .. .. 284 I 3 6,969 1 10 7,257 16 !) Or. 4 13 8 Canteen Profits .. .. .. .. 3,205 16 4 47,146 12 1 38,769 15 4 11,582 13 1 Commercial Gardens. Registration Act .. ■■ 1,952 16 (i .. 1,952 16 6 Cook Islands Fruit Account .. .. 18,049 11 6 26,531 9 6 27,791 13 6 16,789 7 6 Deposits on Contracts .. .. .. •• 2,407 6 J> 2,387 6 6 20 0 0 Education Reserves Act, 1928 — Sales of Land under section 27— Primary Education Endowments .. 52,159 (i 2 131 15 11 52,291 2 1 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 0 0 ... .. 346 0 0 Primary Education Endowment Deposit Ac- 61,279 17 6 109,978 3 6 83,803 5 8 87,454 15 4 count Secondary Education Endowment Deposit Account — Auckland Provincial District .. •• 1,388 3 9 3,688 18 1 1 3,766 7 3 1,310 15 5 Taranaki Provincial District .. 536 10 6 1,312 14 4 1,275 15 3 573 9 7 Wellington Provincial District 1,606 15 6 3,949 18 1 3,783 17 7 1,772 16 0 HaWke's Bay Provincial District •• 843 10 9 1,802 18 3 1,787 18 2 858 10 10 ' Nelson Provincial District •• .. 245 3 8 500 3 5 497 6 6 248 O 7 Marlborough Provincial District .. .. 29 6 6 36 7 4 58 13 0 7 0 10 Otago Provincial District .. •• 895 6 1 1,725 II 10 1,778 16 1 842 1 10 General Assembly Library Fund .. .. ■ • 25 0 0 25 0 0 General Purposes Relief Account .. .. 224,958 13 3 7,953 19 9 15,975 17 7 216,936 15 5 Gold Duty Suspense Account ■■ •• 783 3 8 36 14 7 450 17 5 369 0 10 Grevmouth and ■ Hokitika High School Acts, J883.. .. .. .. •• 134 18 0 257 3 11 276 7 4 115 14 7 Hides Emergency Regulations .. .. 12,214 12 6 80,225 11 3 86,386 18 7 6,053 5 2 Honey-export Control Act, 1924 . . . . • ■ 14 2 5 8 15 11 5 6 6 Hospitals and Charitable Institutions Act, 1926 65 II 10 930 16 2 551 1 I 445 6 II Hunfer Soldiers' Assistance Trust Account .. 2,865 18 8 3,680 0 7 596 11 10 5,949 7 5 Immigration Restriction Act, 1908 .. 68,400 2 0 2,140 0 0 1,230 0 0 69,310 2 6 Imperial Pensions .. .. .. 40,575 10 6 248,750 0 0 239,433 15 0 49,891 15 6 Interest on Cash Balance Investments Account 1,329 14 7 6,972 13 I 8,302 7 8 King George V Memorial Fund Deposit Account .. .. . . .. 116,606 0 9 7,906 15 4 4,174 2 7 120,338 13 6 Land Agents Act, 1921-22, section 7 . . 505 5 0 . . . ■ 505 5 0 Linen Flax Growers Insurance Fund .. 1,430 15 10 14,923 4 9 11,791 12 7 4,562 8 0 Local Bodies' Account — Goldfields revenue 4,432 19 4 15,824 14 11 15,377 0 7 4,880 13 8 Gold duty •• 1,516 0 10 4,252 17 9 5,555 0 0 213 18 7 Fees'and fines" ■■ 12,333 0 0 18,469 0 0 16,860 10 0 13,941 10 0 Endowment of land 3,079 16 0 1,899 12 0 2,275 19 0 2,703 9 0 Marine Insurance (War Risks) Fund .. 197,370 16 7 113,993 5 2 260 10 0 311,103 11 9 Meat Act, 1939 ' .. 5,670 II 10 8,891 6 0 8,679 9 10 5,882 8 0 Mining Act, 1926 .. .. •• 93 17 I 114 7 2 102 4 3 106 0 0 Miscellaneous .. .. .. 513,120 I 10 2,995,394 12 10 2,723,708 7 1 784,806 7 7 Money-order Settlement Account .. .. 20,170 17 11 43,061 10 2 43,380 12 9 19,851 15 4 Navy Offico Deposit Account .. 7,515 6 8 42,289 0 2 34,755 18 6 15,048 8 4 Nelson Rifle Prize Fund 1,214 6 10 43 2 9 .. 1,257 9 7 Nelson Rifle Prize Fund Investment .. Dr. 1,000 0 0 1,000 0 0 New Zealand Reparation Estates .. .. 466 16 0 1,656 19 4 671 12 7 1,452 2 9 New Zealand University Endowment — Westland .. .. •• 4,856 19 2 238 5 5 2 12 I 5,092 12 6 North Island Experimental Dairy School .. 11,839 4 0 706 8 0 763 16 4 11,781 15 8 Official Assignees'Balances • •• 11,155 0 ll .. 3,000 0 0 8,155 0 0 Orchard-tax Act, 1927 .. ■, 862 I 10 1,263 6 4 1,712 3 I 413 4 i Payments through the High Commissioner .. 49,001 18 3 150,846 17 6 130,393 9 2 69,455 6 7 Promotion of Health Fund .. 1,274 13 6 19,030 14 1 13,088 16 4 7,216 11 3 Public Service Association Account .. 100 0 8 413 19 6 401 2 5 112 17 9 Receipts by the High Commissioner for Payment in New Zealand 17,443 II 3 92,252 1110 94,708 9 8 14,987 13 5 Receiver-General's Deposit Account .. 188,550 0 0 .. .. 188,550 0 0 Regimental Funds .. .. 17,902 7 7 194,946 4 6 175,250 10 9 37,598 1 4 Regimental Funds Government Grants Trust Account .. .. .. ■■ 63 15 2 2,080.14 6 83 10 7 2,060 19 I Remittances from R.N.Z.A.F. Personnel .. ■■ 72,801 17 8 68,921. 7 10 3,880 9 10 Remittances from Soldiers Overseas .. 396 15 0 967,637 9 0 953,180 II 5 14,853 12 7 Remittances to Immigrants .. ■ ■ 7 6 0 .. 2 6 0 5 0 0 Remittances to R.N.Z.A.F. Personnel 24,599 6 9 57,320 19 11 63,835 4 1 18,085 2 7 Remittances to Soldiers 60,985 19 9 544,753 14 2 489,498 18 0 116 240 15 11 Reserve Bank Investment Account 1,203,325 0 0 . . .. 1,103,325 0 0 Samoan Loan Sinking Fund Account .. 2 7 11 6,080 15 6 6,080 0 0 3 3 5 Samoan Notes Security Account .. .. 57,000 0 0 10,000 0 0 .. 67,000 0 0 Samoan Treasury Account .. •• 108,096 14 1 237,296 7 6 199,420 7 5 145,972 14 2 Silver and Bronze Coin Account .. •• 1,380,046 8 1 460,000 0 0 112,689 1 4 l,727,3o7 6 9 State Advances Corporation Investment Account .. 890,418 9 0 .. .. 890,418 9 0 Taranaki Scholarship Endowment Account 403 6 I I 984 1 11 941 7 6 446 1 4 Tauranga Educational Endowment Reserve Act 1896 .. • • • • ■ ■ • • 3(i3 8 9 363 8 9 Tobacco Research Association Account .. 1,373 19 7 533 12 2 755 5 9 J* 0 Trustee Act 1908 .. .. 8,549 18 10 .. .. 8,549 18 10 Undaimed Earnings 2,059 12 11 2,688 0 8 2,918 16 8 1,773 16 11 Unpresented Cheques 3,443 12 2 3,451 17 8 4,693 1 2 2,202 8 3 Victoria College Endowments Deposit Account 9 10 0 20 0 0 -0 0 0 J 10 0 Whpat Research Levies •• 1 17 11 2,855 9 2 2,857 7 1 Wool Industry Promotion Act, 1936 .. 1,750 15 4 21,298 6 0 21,305 5 10 1,748 X5 6 Wool Manufacturers'Research Account .. 549 5 3 .1,022 18 11 1,083 18 - 488 6 0 TOTALS .. • • ■ • 5,432,964 0 5 6,684,044 16 4 5,743,493 19 10 6,373,514 16 11

B.—l [Pt. ll]

STATEMENT of RECEIPTS and DISBURSEMENTS under the Trustee Act, 1908, to the 31st March, 1944, 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.)

4—B, I [PT. ll]

19

I RECEIPTS ! DISBURSEMENTS 1943 £ s. d. £ s d. £ s. • d. ; £ s. d. Balance on 1st April, 1943 .. .. .. .. 8,549 18 10 1944 Balances on 31st March, 1944 — March 31 Estate of Susan 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 Q J ,, 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 hk ,, Richard Galway .. .. ■ • 836 13 9 JohnBurk .. .. .. .. 74 7 10 v ' „ Geoffrey Arthur Harney .. .. 44 15 3 . ,, John Hewitt .. .. .. • - 162 12 0 Mark Earl .. .. .. .. 150 0 0 Q ,, 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 J „ Patrick O'Rourke .. .. .. 191 3 1 i-j3 „ William Patrick Molloy .. .. 103 3 0 i „ William A. Chandler .. .. . • 1 19 1 - George Brown .. .. .. 46 10 8 • ,, George Baker .. .. .. .. 737 11 2 I i „ Duncan McLean .. .. .. 168 011 1, John Stephen Barrett .. .. .. 20 IS 5 „ Eliza Birrell .. .. .. . • 18 2 10 ,, Joseph ifewzil ... .. .. 293 3 7 „ Margaret Pilling .. .. .. 23 1 6 „ John Gray .. .. . . .. 144 2 8 ■ ,, Julia Sarah Major .. .. .. 47 16 4 „ Harold Oliver Pine .. .. .. 26 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. .. 215 0 i Southland Woollen Mills, Ltd. (in liquidation) .. 38 2 4 William Baker Fisher Bush Nursing Fund Trust .. 417 9 11 8,549 18 10 Total .. .. .. .. .. £8,549 18 10 Total .. .. .. .. .. £8,549 18 10

B.—l [Pt. 11l

PUBLIC ACCOUNTS, 1943-1944

PUBLIC WORKS ACCOUNT STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1944

PUBLIC WORKS ACCOUNT STATEMENT of IMPRESTS of the PUBLIC WORKS ACCOUNT OUTSTANDING as at the 31st March, 1944, showing the SERVICES for which they were issued

20

£ s. d. £ a. d. £ s. d. Education Department :— Refund of amounts overclaimed on school buildings .. . . 3,695 7 2 Sale of land and buildings .. .. .. .. .. 1,538 18 8 1 5,234 5 10 Justice and Prisons Department:— Sale of — Surplus and obsolete stores .. .. .. .. 25 0 0 Land and buildings .. .. .. .. .. 122 0 0 Department of Labour :— Recovery of immigration passage-money .. ,. .. ., 23 0 3 Department of Lands and Survey : — Recovery of Hauraki Plains Settlement expenditure .. .. .. 7 0 10 Police Department :— Sale of land and buildings .. .. .. .. .. ., I 224 10 0 Public Works Department :— Instalment on loans to— Eastbourne Borough Council .. .. .. . . 174 19 8 Kaipara River Board .. .. .. .. ,, 91 10 10 Otanomomo - Lower Clutha River Board . . .. .. 04 7 0 Inter-Wanganui River Trust .. .. .. " ,, *500 Sale of— Land and buildings .. .. .. .. .. 1,243 19 5 Surplus and obsolete stores .. .. .. .. Dr. 489 13 0 1,090 9 5 £7,720 0 4 >

Public Wobks Account :— £ 9 _ Voto—-Railway-construction .. .. .. ., .. .. .. 29 285 5 0 —Housing Construction .. .. .. .. .. .. ,, 11 9 ■—Linen-flax Development .. .. .. .. .. ,. ,, 27 3 10 General Services .. .. .. .. .. .. .. '! " 193,918 10 11 £237,056 17 0

B.—l [PT. li]

PUBLIC ACCOUNTS, 1943-1944 LAND FOB SETTLEMENTS ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS for the FINANCIAL YEAR ended 31st March, 1944

STATEMENT of the RECEIPTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1944

STATEMENT of the DISBURSEMENTS of LAND FOR SETTLEMENTS ACCOUNT for the YEAR ended 31st March, 1944

21

Lands and Survey Department :—• £ s. d. £ s. d. Survey liens .. .. .. .. .. .. .. 1,590 9 5 Capital cost of drainage works .. . . .. .. .. 302 11 0 Sale of land and buildings .. .. .. .. .. .. 124 2 10 Village Homestead Scheme . . . . . . . . .. . . 73 0 6 Sale of surplus and obsolete stores .. .. .. .. .. 70 17 5 2,221 1 2 Native Department Repayment of advances . . .. .. .. . . .. 965 1.1 1 Sale of surplus and obsolete stores . . .. .. .. .. 128 9 8 1,094 0 9 Total .. .. .. .. .. .. .. £3,315 111

Sales and Capital Receipts :— £ s. d. £ s. d. Sales of Land, — Estates and developed areas .. .. .. .. .. 100,716 14 -1 Land Act, 1924, Section 208—Capital value of land .. .. . .. 2,307 13 3 Land Act, 1924, Section 20—Crown lands .. .. .. .. 129,779 9 8 Repayment of Advances .. .. .. .. .. .. 28,369 7 2 321,233 4 5 Rents and Interest :— Rents, Receipts derived from estates and developed areas .. .. .. 395,744 13 7 Interest on Advances.. .. .. .. .. .. .. 9,771 13 7 405,016 7 2 Sales of Produce, Live-stock, and Miscellaneous Receipts .. .. .. 113,024 4 1 Capital Receipts: Development op Small Farms .. .. .. .. 63,394 1 8 Receipts under Native Housing Act, 1935 .. .. .. .. .. 14,063 14 6 Interest on Investments .. .. .. .. .. .. .. 8,898 14 3 Total .. .. .. .. .. .. .. £927,330 0 1

Votes :— £ s. d. £ s. d. Land for Settlements .. .. .. .. .. .. 147,157 2 7 Small Farms Development .. .. .. .. .. .. 127,264 10 9 Native Land Settlement .. .. .. .. .. .. CV.13,031 3 6 261,390 15 10 Interest and Other Charges on Loans and Capital Liability Land Laws Amendment Act, 1929, Section 47— Interest on Crown lands declared to be subject to the Land for Settlements Act, 1925, and the former Land for Settlements Acts .. .. 16,955 4 0 Finance Act, 1930 (No. 2), Section 19 (4) :— Interest on Cheviot Estate accumulated funds paid to Consolidated Fund 37,135 13 7 Finance Act, 1932 (No. 2), Section 5 (2) Transfer to Consolidated Fund in respect of interest payable on capital liability .. .. . . . . .. . . . . 400,000 0 0 454,090 17 7 Expenditure charged on Proceeds oe Sales of Land :— Crown Lands : Sales under Land Act, 792i, Section 20, — Land Act, 1924, Section 139— " Thirds " and " Fourths " paid to Local Bodies' Deposit Account from proceeds of sales of Crown lands .. . . .. .. 10 7 8 Land Laws Amendment Act, 1930, Section 15 (3) — Land for Settlements Act, 1925, Section 49 (1) — Settlement lands converted into ordinary Crown lands .. .. 117 13 5 Public Reserves, Domains, and National Parks Act, 1928, Section 41 (2)-— Improvement and development of Domain from proceeds of sale of area (Hamilton Domain) . . .. .. .. .. . . 1,100 0 0 1,228 1 1 Total .. .. .. .. .. .. .. £716,709 14 6

13.—1 [Pt. llj

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1944

22

New Zealand Loans Act, 1932: — £ s. d. £ s. d. Section 14, — Securities issued in conversion of loans— Stock— To mature 15th July, 1945 .. .. .. .. .. 10 0 0 To mature 15th May, 1948 .. .. .. .. .. 40 0 0 To mature 15tli August, 1957 .. .. .. .. 1,872,845 0 0 Treasury Bills— To mature: Various .. .. .. .. .. 21,492,500 0 0 23,365,395 0 0 Securities issued in renewal of loans— Stock—To mature 15th August, 1957 .. .. .. .. 1,428,000 0 0 To mature 1st March, 1900-64 .. .. .. .. 9,174,570 0 0 Treasury Bills— To mature : Various .. .. .. . . .. 199,915,000 0 0 210,517,570 0 0 Section 15,-— Securities issued in conversion of loans— Stock — To mature 15th Juno, 1947-49 .. .. .. .. 542,000 0 0 To mature 1st February, 1949-54 .. .. .. .. 525,875 0 0 To mature 15th October, 1955-60 .. .. .. .. 525,875 0 0 1,593,750 0 0 Section 40 (6), — Ordinary Stock issued in replacement of Death Duty Stock — To mature 15th February, 1943-46 .. .. .. .. 990 0 0 To mature 1st August, 1946 .. . . .. . . . . 420 0 0 To mature 15th September, 1947 .. .. . . .. 060 0 0 To mature 15th September, 1946-48 .. .. .. .. 550 0 0 To mature 15th April, 1946-49 .. .. .. .. 5,525 0 0 To mature 15th June, 1947-49 .. .. .. .. .. 105 0 0 To mature 15th May, 1949-52 .. .. .. .. .. 17,465 0 0 To mature 1st August, 1951-54 .. .. .. .. 1,850 0 0 To mature 15th June, 1952-55 .. .. .. .. .. 8,055 0 0 To mature 15tli September, 1952-55 .. .. .. .. 2,615 0 0 To mature 15th May, 1953-56 .. .. .. .. .. 3,300 0 0 To mature 15th December, 1953-56 .. .. .. .. 2,220 0 0 To mature 15th September, 1957-60 .. .. .. .. 17,980 0 0 61,735 0 0 Section 67,- — Stock issued in exchange for Debentures— To mature 15th February, 1943-46 .. .. .. .. 20,580 0 0 To mature 15th September, 1947 . . .. .. .. 8,350 0 0 To mature 15th April, 1946-49 .. .. .. .. 10,670 0 0 To mature 15th June, 1952-55 . . .. .. .. .. 8,655 0 0 To mature 15th January, 1953-57 .. .. .. .. 3,750 0 0 52,005 0 0 Stock issued in exchange for Death Duty Stock— To mature 1st August, 1946 .. .. .. .. .. 1,900 0 0 To mature 15th September, 1947 .. .. .. .. 6,830 0 0 To mature 15th May, 1948 .. .. .. .. 5,030 0 0 To mature 15th June, 1947-49 .. .. .. .. .. 14,295 0 0 To mature 15th May, 1949-52 .. .. .. .. .. 5,085 0 0 To mature 1st August, 1951-54 .. .. .. .. 17,900 0 0 To mature 15th September, 1952-55 .. .. .. .. 28,480 0 0 To mature 15th May, 1953-56 .. .. .. .. .. 24,650 0 0 To mature 15th December, 1953-56 .. .. .. .. 58,025 0 0 To mature 15th September, 1957-60 .. .. .. .. 38,330 0 0 : — 200,525 0 0 Death Duty Stock issued in exchange for Ordinary Stock— To mature 15th September, 1952-55 .. . . .. .. 250 0 0 To mature 15th May, 1953-56 .. . . .. .. .. 300 0 0 To mature 15th December,, 1953-56 .. .. .. .. 200 0 0 To mature 15th September, 1957-60 .. .. .. .. 180 0 0 930 0 0 New Zealand Debt Conversion Act, 1932-33 :— Section 12, — Securities issued in conversion— Stock— To mature 15th January, 1937-40 .. .. .. .. .. 1,000 0 0 Carried forward .. .. .. .. .. .. 235,792,910 0 0

B.—l [PT. ll]

PUBLIC ACCOUNTS 1943-1944

STATEMENT of the RECEIPTS of LOANS REDEMPTION ACCOUNT—continued

23

£ s. d. £ s. d. Brought forward .. .. .. .. .. 235,792,910 0 0 'UBLIO REVENUES Act, 1926, SECTION 135 :— Subsection (2), — Amount received on account of New Zealand's share of German reparations .. .. .. .. .. .. .. 4,564 0 9 Subsection (4), — Repayment of capital moneys advanced under the Repatriation Act, 1918 . . .. ' . . .. .. .. .. .. 8 0 11 Amount transferred from Ordinary Revenue Account for redemption of securities .. .. .. .. .. .. .. 159,040 0 0 Amount received from Samoan Treasury Account for redemption of Securities .. .. .. .. .. .. .. .. 44,790 0 0 Amount transferred from Samoan Loan Sinking Fund for the redemption of securities .. . . .. .. .. . . .. 6,080 0 0 Amount received from Public Works Account for the redemption of securities . . . . . . . . .. . . ., . . 10 0 0 Amount received on account of State Advances for redemption of securities .. ' .. . . .. . . .. .. . . 27 10 0 Amount received from State Goal-mines Account for the redemption of securities .. .. .. .. .. .. .. .. 21,052 0 0 Amount received from War Expenses Account for redemption of securities .. 10,216,102 14 11 Amount received from Housing Account for redemption of securities . . .. 285,000 0 0 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) .. .. ! 8 117 Amount received from Westport Harbour Sinking Fund for redemption of securities .. .. .. ., .. .. .. .. 257,500 0 0 Total .. .. .. .. .. .. .. 246,787,092 18 2

B.—l |Pt. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT for the YEAR ended 31st March, 1944

24

£ s. d. £ s. d. New Zealand Loans Act, 1932 :— Section 14, — Securities converted — Stock — To mature 1st April, 1946 .. .. .. .. 4,705 15 0 To mature 15th May, 1948 .. .. .. . . 40 0 0 To mature 1st October, 1953 .. .. . . .. 10 0 0 To mature 15th January, 1953-57 . . ., . . 34,000 0 0 To mature 1st February, 1957 .. .. .. .. 93,720 0 0 132,475 15 0 Debentures — To mature 15th January, 1957 .. .. .. .. .. 1(3,125 0 0 Memorandum of Security-— To mature 15th August, 1955-65 .. .. .. .. .. 2,818,000 0 0 Treasury Bills — To mature: Various .. .. .. .. .. .. 20,403,500 0 0 Loans renewed at maturity— Treasury Bills — To mature : Various .. .. .. .. .. 201,343,000 0 0 Stock — To mature 1st March, 1944 .. .. .. .. .. 9,174,570 0 0 Section 16, — Securities converted —• Stock— To mature 1st Jauuary, 1940-45 .. .. .. .. .. 1,593,750 0 0 Section 40 ((J), — Death Duty Stock replaced by Ordinary Stock— To mature 15th February, 1943-46 .. . . .. .. 990 0 0 To mature 1st August, 1946 .. .. .. .. 420 0 0 To mature 15th September, 1947 .. .. .. .. 660 0 0 To mature 15th September, 1946-48 .. .. .. 550 0 0 To mature 15th June, 1947-49 .. .. .. .. 105 0 0 To mature 15th April, 1946-49 .. .. .. .. 5,525 0 0 To mature 15th May, 1949-52 .. .. .. .. 17,465 0 0 To mature 1st August, 1951-54 .. .. .. .. 1,850 0 0 To mature 15th June, 1952-55 .. .. .. .. 8,055 0 0 To mature 15th September, 1952-55 .. .. .. 2,615 0 0 To mature 15th May, 1953-56 .. .. .. .. 3,300 0 0 To mature 15th December, 1953-56.. .. .. .. 2,220 0 0 To mature 15th September, 1957-60 .. .. .. 17,980 0 0 61,735 0 0 Section 57, — Securities exchanged for Ordinary Stock — Debentures — To mature 15th February, 1943-46 .. .. .. 20,580 0 0 To mature 15th September, 1947 . . . . .. . . 8,350 0 0 To mature 15th April, 1946-49 .. .. .. .. 10,670 0 0 To mature 15th June, 1952-55 .. .. .. .. 8,655 0 0 To mature 15th January, 1953-57 .. .. .. 3,750 0 0 52,005 0 0 Death Duty Stock— To mature 1st August, 1946 .. .. .. .. 1,900 0 0 To mature 15th September, 1947 . . .. .. .. 6,830 0 0 To mature 15th May, 1948 .. .. .. .. 5,030 0 0 To mature 15th June, 1947-49 .. .. .. .. 14,295 0 0 To mature 15th May, 1949-52 . . . . .. . . 5,085 0 0 To mature 1st August, 1951-54 .. .. .. .. 17,900 0 0 To mature 15th September, 1952-55. .. .. .. 28,480 0 0 To mature 15th May, 1953-56 .. .. .. .. 24,650 0 0 To mature 15th December, 1953-56 .. . . .. 58,025 0 0 To mature 15th September, 1987-60 .. .. .. 38,330 0 0 200,525 0 0 Ordinary Stock exchanged for Death Duty Stock—To mature 15th September, 1952-55 .. . . .. 250 0 0 To mature 15th May, 1953-56 . . . . .. .. 300 0 0 To mature 15th December, 1953-56 .. .. .. 200 0 0 To mature 15th September, 1957-60 . . .. .. 180 0 0 930 o 0 Carried forward .. .. .. .. .. 235,796,615 15 0

B.—l [Pt. ll]

PUBLIC ACCOUNTS, 1943-1944

STATEMENT of the DISBURSEMENTS of LOANS REDEMPTION ACCOUNT—continued

25

£ s. d. £ s. d. Brought forward .. .. .. .. .. 235,796,615 15 0 New Zealand Loans Act, 1932 —continued Section 58, — Securities redeemed before maturity— Stock —- To mature 15th February, 1943-46 .. .. .. 31,375 0 0 To mature 1st April, 1945 .. .. .. .. 250 0 0 To mature 15th July, 1945 .. .. .. .. 10 0 0 To mature 1st April, 1946 .. .. .. .. 3,643 1 6 To mature 15th September, 1947 .. .. .. . . 40 0 0 To mature 15th May, 1948 . . .. .. .. 10 0 0 To mature 1st January, 1949 .. .. .. .. 10.500 0 0 To mature 15th April, 1946-49 .. .. .. .. 29,375 0 0 To mature 15th June, 1947-49 . . .. .. .. 240 0 0 To mature 15th June, 1952-55 .. .. .. .. 29,370 0 0 To mature 15th May, 1953-56 . . . , .. . . 150 0 0 To mature 15tli January, 1953-57 .. .. .. 29,375 0 0 To mature 15th May, 1957 .. .. .. .. 88,000 0 0 To mature 15th August, 1957 .. .. .. .. 67,050 0 0 To mature 31st May, 1954-58 .. . . . . .. 5,000 0 0 To mature 15th December, 1958 .. .. .. .. 58,950 0 0 To mature 15th March, 1959 .. .. .. .. 391,183 11 7 To mature 15th September, 1957-60 .. .. .. 23,420 0 0 767,941 13 1 Interest-free Stock— To mature: Various .. .. .. .. .. .. 7,125 0 0 Memorandum of Security— To mature 15th August, 1955-65 .. .. .. .. .. 5,000,337 14 11 Treasury Bills— To mature: Various .. .. .. .. .. .. 5,000,000 0 0 Securities redeemed at maturity— Debentures— To mature 15th November, 1927 . . .. .. .. .. 400 0 0 Stock— To mature 15th January, 1940 .. .. .. .. 1,200 0 0 To mature 1st March, 1944 .. .. ,. . . 5 11 1,200 5 11 Interest-free Stock— To mature: Various . . .. ,. , . .. , . 500 0 0 Death Duty Stock matured under Section 40 (3) — To mature 1st August, 1946 .. .. .. .. 3,130 0 0 To mature 15th September, 1947 .. .. .. .. 5,680 0 0 To mature 15th September, 1946-48 . . . . . . (560 0 0 To mature 15th May, 1948 .. .. .. 1,960 0 0 To mature 15th November, 1948 .. .. .. 1,000 0 0 To mature 15th June, 1947-49 .. .. .. .. 4,930 0 0 To mature 1st October, 1953 .. .. » .. .. 58,485 0 0 To mature 1st August, 1951-54 .. .. .. 33,110 0 0 To mature 15th September, 1952-55 .. .. .. 40,975 0 0 To mature 15th May, 1953-56 .. .. .. 16,020 0 0 To mature 15th December, 1953-56 .. .. .. 24,300 0 0 To mature 15th September, 1957-60 .. .. .. 5,335 0 0 To mature: 'Duration of war .. .. .. 15,900 0 0 To mature : Duration of war and six months .. .. 1,000 0 0 212,485 0 0 New Zealand Debt Conversion Act, 1932-33, Section 12 :— Securities converted— Debentures— To mature 16th November, 1938 .. .. .. .. .. 1,000 0 0 Reparation-moneys applied in Redemption of Loans in Terms of the Public Revenues Act, 1926. Section 135 (3): - Securities redeemed at maturity— Debentures— To mature 1st July, 1930 .. .. .. .. .. .. 100 0 0 Securities redeemed before maturity— Stock— To mature 1st April, 1946 .. .. .. .. .. .. 986 Total .. .. .. .. .. .. £246,787,714 17 5

[Pt. ll]

PUBLIC ACCOUNTS, 1943-1 944 MAIN HIGHWAYS ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1944

SOCIAL SECURITY FUND

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1944

STATE COAL-MINES ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1944

STATE FORESTS ACCOUNT

STATEMENT of RECOVERIES on ACCOUNT of EXPENDITURE of PREVIOUS YEARS, for the FINANCIAL YEAR ended 31st March, 1944

B. C. Ashwin, Secretary to the Treasury. C. J. Atkin, Accountant to the Treasury. Examined and found correct. Cyril G. Collins, Controller and Auditor-General, 4th September, 1944. Approximate Cost of Pa-per.—Preparation, not given ; printing (025 copies) £140.

By Authority: E. V, Paul, Government Printer, Wellington.—l 944.

Price Is, 3d.]

26

£ s. d. Adjustment of subsidy on rates paid to local authorities under section 28, Finance Act, 1934 (No. 3), &c. .. .. .. .. .. .. .. .. .. 74 18 6 Sale of land and buildings .. .. .. .. .. .. .. .. 84 10 0 £159 8 6

'I £ s. d. Sale of surplus and obsolete stores .. .. .. .. .. .. .. .. 147 1 2

Sale of— £ s. d. Plant .. .. .. .. .. .. .. .. .. .. 30 6 2 Surplus and obsolete stores .. .. .. .. .. .. .. .. , 1,743 19 5 £1,783 5 7 j==

I £ s. d. Sale of surplus and obsolete stores .. .. .. .. .. .. .. 79 1 I I :