B.—l [Pt. ll].

Schedule A —-continued. Local Bodies' Loans Act, 1926 (offences under) — (a) Loans raised in excess of or without legal authority .. .. . . L (6) Loan-moneys illegally expended .. .. .. .. .. .. 32 (c)» Interest on fixed deposits, wrongly applied .. .. . . 1 (d) Loan-moneys not in separate bank account . . . . .. 12 (e) Sinking funds not established and instalments in arrear .. .. 23 (/) Loan allocations overexpended .. .. .. .. .. .. 4 (g) Sale of debentures at a discount .. .. .. .. .. 2 (h) Interest paid in excess of authorized rate . . .. .. 4 (i) Miscellaneous .. .. .. .. .. .. .. .. 4 Main Highways Act, 1926, section 2 : Separate bank accounts not kept . . .. 2 Moneys not banked as required by law .. .. .. .. .. 9 Overdrafts without or in excess of statutory authority ... .. .. 32 Overdrafts without consent of Minister .. .. .. .. .. .. 4 Payments unsupported by receipts and/or vouchers .. .. .. .. 30 Purchase on terms or by instalments and payment of interest thereon. . .. 12 Rates, dues, &c, not levied or collected according to law . . .. .. 31 Rebates in terms of section 45 (2), Finance Act (No. 4), 1931, not allowed .. .. 3 Refunds or remissions contrary to law .. .. .. ■ .. .. 10 Reserves for depreciation, &c, not invested .. .. .. .. 15 Separate accounts established without lawful authority .. .. .. 17 Separate accounts not kept as required by law .. .. .. .. .. 5 Travelling expenses and allowances in excess of or without statutory authority .. 8 Unlawful sinking and other funds .. .. .. .. .. 4 " Unauthorized expenditure "in excess of legal limits .. . . . . . . 1 Public Reserves, Domains, and National Parks Act, 1928 (offences under) — (a) Borrowing without authority of law .. .. .. . . 31 (b) Failure to bank funds as required by law .. .. .. .. 23 (c) Breaches of trustee law .. .. .. .. .. 6 (d) Payments without statutory authority .. .. .. .. 8 (e) Investments and deposits without statutory authority . . .. 16 (/) Reduction of rental without statutory authority .. .. .. 5 (g) Payments unsupported by receipts and/or vouchers .. .. 16 (h) Miscellaneous .. .. .. .. .. .. .. .. 22 Cemeteries Act, 1908 (offences under) — (a) Failure to bank funds as required by law .. .. .. .. 36 (b) Breaches of trustee law .. .. .. .. .. 9 (c) Payments unsupported by receipts and/or vouchers .. .. 2 (d) Payments without statutory authority .. .. . . .. .. 4 (e) Miscellaneous .. .. .. .. .. .. .. 12 Attention has been drawn during the year to the following matters which relate to the accounts of local authorities but which are not breaches of law. Unsatisfactory systems of accounts — (a) Financial .. .. .. .. .. .. .. .. 4 (6) Stores .. .. .. .. .. .. .. ..15 Excessive sundry debtors, laxity in collecting rates, &c. .. .. .. 18 Profit and Loss Account: Balance incorrectly stated .. .. .. 15 Sundry items not verified owing to inadequacy or non-production of supporting evidence 49 Schedule B. — Breaches of Law passed subject to Validation of Irregularities. Manukau County Council —Preliminary expenses incurred prior to raising of a loan charged to loan. Tauranga Borough Council —Expenditure in connection with borough jubilee celebrations. Pleasant Point Town Board—Loan-moneys used for purpose other than that authorized in the loan proposal. Stratford Borough Council —Expenditure in connection with opening of Stratford Main Trunk Railway. Taumarunui Borough Council —Expenditure in connection with opening of Stratford Main Trunk Railway. Napier Harbour Board —Harbour dues remitted without lawful authority. Wairoa Borough Council —Appointment, with remuneration, of a Councillor as supervisor of unemployment-relief works in the county. Hauraki Plains County Council —Expenditure of moneys of a special area loan on works outside such area. Brunner Borough Council —Rebate on rates allowed at a higher rate than prescribed by section 64, Rating Act, 1925. Malvern County Council—Diversion of trust funds. University of New Zealand —-Taranaki Scholarship awarded without recipient complying with statutory conditions. Timaru Borough Council —Grant to Central Relief Society and Boys Welfare League.

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