B.—l [Pt. lI J

Schedule A —continued. Local Bodies' Loans Act, 1926, offences under— (a) Loan-moneys illegally expended .. .. .. .. .. .. .. 5 (6) Loan-moneys not placed in separate bank account .. .. .. .. g (c) Sinking funds not established and instalments in arrear .. .. .. 6 (d) Bridge rates not banked in separate bank account . . .. .. .. .. 2 (e) Miscellaneous .. .. . . .. . . .. .. .. .. 5 Main Highways Board advances not placed in separate bank account .. .. .. 2 Moneys not banked as required by law .. .. .. .. .. .. .. 14 Overdrafts without or in excess of statutory authority .. .. .. .. .. 19 Purchase on terms or by instalments, and payment of interest thereon .. .. .. 12 Rabbit Boards —Expenditure on private lands without requiring reimbursement thereof . . 37 Rates, dues, fees, &c, not levied or collected according to law .. .. .. 22 Refunds, rebates, or remissions contrary to law .. .. .. .. .. 3 Reserves for depreciation, &c, not invested .. .. .. .. .. 5 Separate accounts established without lawful authority .. .. .. . . 13 Transactions incorrectly included in accounts .. .. .. .. .. .. 7 Transactions not included in accounts .. .. .. .. .. .. .. 2 Travelling expenses and allowances in excess of or without statutory authority .. 4 Trust-moneys wrongly applied, and other breaches of trustee law .. .. . . .. 2 " Unauthorized expenditure " in excess of legal limits .. .. .. .. 14 Unclaimed Moneys Act, 1908, not complied with .. .. ~ .. .. ..3 Unlawful sinking and other funds . . ~. ~ . . ... .. ... 2 Unlawful transfers between accounts and charging of amounts to wrong accounts .. .. 1 Miscellaneous .. .. .. .. .. . . .. . . .. 17 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 and unlawful payment of interest.. .. 18 (6) Breaches of trustee law . . . . . . . . .. .. .. . . 5 (c) Failure to bank moneys as required by law .. .. . . .. .. 54 (d) Expenditure without statutory authority . . . . .. .. .. . . 24 (e) Reductions of rental without Ministerial approval . . . . .. . . . . 1 (/) Disqualification of Domain Board member . . . . .. .. 1 (g) Miscellaneous .. .. .. .. .. .. .. .. .. 6 Cemetery Trustees — (a) Borrowing without authority of law, and unlawful payment of interest .. .. 2 (b) Failure to bank as required by law . . .. .. .. .. 36 (c) Failure to keep a Register of Burials as required by law .. .. .. .. 3 (d) Expenditure without statutory authority .. .. .. .. .. 4 (e) Miscellaneous .. .. .. .. .. .. .. .. .. 2 Schedule B. Unsatisfactory systems of accounts — (a) Financial . . . . .. .. .. .. .. .. 11 (b) Stores .. .. .. .. .. .. .. .. ..18 Excessive sundry debtors, laxity in collecting rates, &c. .. .. .. .. ..11 Profit and Loss Account: Balance incorrectly stated .. .. .. .. .. 7 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence 26 Payments unsupported by receipts and/or vouchers .. .. .. .. .. 35 Inability to certify wholly to accounts owing to destruction of records by fire, &c. .. .. 2 Failure to keep an essential book of record .. .. .. .. .. .. 6 Cheques signed in blank form .. .. .. .. .. .. .. .. 4 Liabilities not included in accounts . . .. .. .. .. .. 2 Payments not certified or passed for payment by local authority .. .. .. .. 5 Miscellaneous . . . . . . .. .. .. .. .. .. 17 Schedule C. Ashburton County Council .. Expenditure on the promotion of legislation. Ashburton Electric-power Board . . Conditions regarding method of repayment attaching to a loan raised by the Board not observed. Auckland Metropolitan Milk Council Expenditure in promoting legislation. Bluff Borough Council .. . . Expenditure on Coronation celebrations. Christchurch. City Council . . Purchase of shares in New Zealand Centennial Exhibition Co., Ltd.

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