B.—l [Pt. ll].

Native Trust Office. —Access Road to Aohanga Station. In order to give improved road access to the Aohanga Station property, which is being developed by the Native Trustee, it was necessary to provide the County Council with the necessary funds to proceed with the work. The Native Trustee proposed to advance the sum of £500 on account of rates payable in future years, the amount to be credited by the Council in equal instalments, plus interest at 5 per cent, on the outstanding balance, against the rates payable for a period of five years. As there was no authority for the Native Trustee to make payments in respect of rates becoming due beyond the current financial year, and, also, as no authority existed for a local body to accept an advance of rates subject to the payment of interest thereon, the Audit Office was unable to pass the payment. The Minister of Finance, however, agreed to introduce legislation that would validate the proposals of the Native Trustee, and the Audit Office then agreed to pass the payment in anticipation of the legislation. Local Authorities. Breaches of the law committed by local authorities are dealt with in paragraph " Audit of accounts of Local Authorities."

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES. Section 89 (2) (c), Public Revenues Act, 1926.

VI

Nature of Irregularity. involved Action taken, and Kesuit. Department of Health. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. £ S. d. Theft of departmental bicycle .. .. Recovered by police. Offender's identity not established. No loss to Department. Internal Affairs Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Failure to account promptly for moneys received 54 19 6 ( Police decided not to prosecute. No loss was sustained by Department. Department of Justice. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of departmental moneys .. .. 113 16 5 Offender pleaded guilty and was sentenced to two months' hard labour. No loss to Department resulted. Theft of departmental moneys, forgery of docu- | 323 4 10 Offender, who pleaded guilty, was ordered to come ments, and falsification of records up for sentence if called upon within twelve months. Restitution was made, and officer dismissed from the Service. Mental Hospitals Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of fat from kitchen .. .. .. 14 6 8 Police decided not. to prosecute. Dismissed from the Service. Loss to Department, £14 6s. 8d. Mines Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Theft of departmental moneys .. .. | 433 15 2 Offender was sentenced to twelve months' reformative detention. Full restitution made. Dismissed from the Service. Theft of departmental moneys .. .. 26 6 0 Matter placed in hands of police. Inquiries not yet I completed. New Zealand Government Railways Department. IRREGULARITIES BY DEPARTMENTAL OFFICERS. Failure to account promptly for fare received.. j 0 5 6 Offender dismissed from the Service. No loss to Department. Theft of departmental moneys and falsifying 119 Delinquent made restitution and was dismissed from records the Service. No loss to Department. Theft of tarpaulin and other stores .. J .. Offender pleaded guilty and was fined £10, in default two months' imprisonment. Goods were returned to Department. Offender dismissed from the Service. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of cash from Waterloo Railway-station 14 9 1 Police investigation failed to disclose perpetrator. by burglar Loss to Department, £14 9s. Id. Theft of cash from Woburn Railway-station by 2 113 Police investigation failed to disclose perpetrator. burglar ' , . ' Loss to Department, £2 11s. 3d. Theft of cash from Pakipaki Railway-station by 0 6 0 I Police investigation failed to disclose perpetrator. burglar Loss to Department, 6s. Theft of cash from Waterloo Railway-station by i 12 0 Matter investigated by police without result. Loss burglar to Department, £1 2s. Theft of cash from Manakau Railway-station by 0 13 0 Offender was admitted to probation and ordered to burglar make restitution. Theft of tickets from Portland Railway-station . . i Matter investigated by police without result. by burglar