B.—l [Pt. 11]

Schedule 4. Accounts not prepared in form required by statute .. .. .. 1 Contracts of insurance with mutual insurance companies .. .. .. .. 4 Consolidated rates not dealt with in accordance with law .. .. .. .. 4 Depreciation in trading accounts, absence or inadequacy of charge for .. ..13 Depreciation Fund Commissioners : Moneys handed over without lawful authority .. 2 Disqualification of local-body members on account of breaches of law .. ~ 4 Expenditure without legal authority .. .. .. .. .. .. 14 Expenditure made by education authorities out of endowment income without approval of Minister . . .. .. . . . ■ •. • ■ • ■ .. 7 Expenditure made by education authorities on break-up expenses, &c., without approval of Minister . . . . .. . ■ • • • • • • .. 3 Failure to provide for expenditure for year out of revenue . . . . .. 16 Failure to claim subsidy under section 28, Finance Act (No. 3), 1934 .. .. .. 2 Failure to make claims within prescribed time for refunds of tax under Motor-spirits Taxation Act, 1927 . . .. .. .. • • • • .. 5 Fidelity securities for staff (absence of) .. .. .. • • .. 4 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. .. 6 Finance Act, 1931 (No. 2), section 45 (2), and Finance Act, 1932, section 39 (3) : Approval of Minister not obtained for disposal of balance of subsidy received .. 2 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided .. .. .. • • •• • • • • .. 8 Heavy traffic license fees not collected in respect of farmers' motor-lorries .. .. 4 Interest on temporary loans paid in excess of unauthorized rate .. .. .. 2 Investments contrary to law . . . . .. .. .. .. 11 Local Authorities Interest Reduction and Loans Conversion Act, 1932-33 : Non-com pliance with terms of conversion order .. .. .. .. .. 2 Local Bodies' Loans Act, 1926 (offences under) — (a) Loans raised in excess of or without legal authority . . .. . . 3 (b) Loan-moneys illegally expended .. .. .. .. .. .. 5 (c) Loan-moneys not placed in separate bank account .. .. .. .. 7 (d) Sinking funds not established and instalments in arrear .. .. 11 (e) Brokerage paid in excess of authorized rate .. .. .. .. 2 (/) Interest paid in excess of authorized rate .. . . . . .. .. 1 (g) Miscellaneous .. .. . • • • • • • • • ■ .. 9 Main Highways Board advances not placed in separate bank account .. .. 2 Moneys not banked as required by law . . .. .. .. .. .. 23 Overdrafts without or in excess of statutory authority .. .. .. .. 29 Overdrafts without consent of Minister .. .. .. .. .. .. 1 Purchase on terms or by instalments and payment of interest thereon .. .. 9 Rates, dues, fees, &c, not levied or collected according to law .. .. .. 23 Refunds, rebates, or remissions contrary to law .. .. .. .. .. 5 Reserves for depreciation, &c, not invested .. .. .. .. .. 9 Separate accounts established without lawful authority .. .. .. .. 12 Transactions incorrectly included in accounts .. .. .. .. .. 12 Transactions not included in accounts .. .. .. . . • • .. 5 Travelling expenses and allowances in excess of or without statutory authority .. 2 Trust-moneys wrongly applied .. .. .. .. .. ■. .. 6 " Unauthorized expenditure "in excess of legal limits .. .. .. .. 2 Unclaimed Moneys Act, 1908, not complied with .. .. .. .. .. 2 Unlawful sinking and other funds . . . ■ ■ • • • • • .. 2 Unlawful transfers between accounts and charging of amounts to wrong accounts .. 9 Miscellaneous .. . . ■ • • • • • • ■ • ■ • ■ .. 16 Domain Boards, Scenic Boards, miscellaneous Boards under Part I of the Public Reserves, Domains, and National Parks Act, 1928, &c. — (a) Borrowing without authority of law .. .. ■.. .. .. 6 (b) Breaches of trustee law . . .. .. . ■ • • • • .. 9 (c) Failure to bank moneys as required by law . . .. .. .. 52 (d) Payments without statutory authority . . . . .. .. . . 23 (e) Reductions of rental without Ministerial approval .. .. .. .. 5 (/) Miscellaneous . . .. . • • • • ■ • • • • .. 2 Cemetery Trustees — (a) Failure to bank as required by law .. .. .. •. .. 25 (b) Failure to keep a Register of Burials as required by law .. .. .. 2 (c) Payments contrary to trustee law .. .. .. .. . . 1 (d) Transactions not included in accounts .. .. . ■ • • .. 2 i (e) Miscellaneous .. .. • • • • • • • • • • .. 1

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