B.—l [PT. ll].

Schedule A—continued. Moneys not banked as required by law .. .. Overdrafts without or in excess of statutory authority Overdrafts without consent of Minister .. • • • • Purchase on terms or by instalments and payment of interest thereon .. -5 Rates, dues, fees, &c., not levied or collected according to law .. • • • • l!> Refunds, rebates, or remissions contrary to law .. .. • • • ■ • 4 Reserves for depreciation, &c., not invested Separate accounts established without lawful authority .. .. • • ...15 Separate accounts not kept as required by law .. .. • ■ • • ... ■ 2 Transactions not included in accounts Travelling expenses and allowances in excess of or without statutory authority ■ • I Trust-moneys wrongly applied . . . ■ • • • • • ■ ■ • .. 4 " Unauthorized expenditure " in excess of legal limits .. • • • ■ 2 Unlawful sinking and other funds Unlawful transfers between accounts and charging of amounts to wrong accounts . - 6 12 Miscellaneous .. • • ■ • • • • • • • " " Domain Boards — Q (a) Borrowing without authority of law .. • ■ • ■ • • (b) Breaches of trustee law .. .. • • • • ■ ■ • • . . 2 (c) Failure to bank moneys as required by law .. , 3 • • • • ..37 • 22 (d) Payments without statutory authority .. • • ■ • • • (e) Reductions of rental without Ministerial approval .. • ■ • • • • 10 (f) Transactions not included in accounts (g) Miscellaneous Cemetery Trustees — (a) Failure to bank as required by law .. • • • • • • .. 34 (b) Failure to keep a Register of Burials as required by law .. ■ • .. 2 (c) Investment without statutory authority .. . ■ • • • • 1 (d) Payments contrary to trustee law (e) Transactions not included in accounts 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 — 16 (a) Financial .. • • • • • • • • (b) Stores Excessive sundry debtors, laxity in collecting rates, &c. .. • • • • -26 Profit and Loss Account: Balance incorrectly stated .. • • • ■ • • 2 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence Payments unsupported by receipts and/or vouchers Failure to keep an essential book of record Miscellaneous .. • • ■ ■ • • • • • • " " 9 Liability and corresponding asset overstated in accounts .. • ■ • • Schedule B. —Breaches of Law -passed subject to Validation of Irregularities. Thames Borough Council-Purchase of certain properties in satisfaction of rates due and distribution pro rata of rents received in respect of such properties with Thames Harbour Boar . Auckland Transport Board—Entering into an agreement with certain persons for the running of an omnibus service by them, such agreement being ultra vires the Board. New Plymouth Harbour Board—Paying expenses of repaying a loan and of raising a new one out of sinking fund without obtaining the precedent consent of the Local Government Loans Board. .' Roxburgh Borough Council—Non-compliance with repayment provisions m Order m Council authorizing the raising of a loan.

XI