B.—l [Pt. ll].

During the year the following surcharges were issued: —

Two officers paid the amount of their surcharges to Public Account without lodging an appeal, and a further amount of £l was required to be paid by Ministerial direction under section 71. The following table gives a summarized explanation of the manner in which surcharges were satisfied : —

At the date of my last report a surcharge imposed on an officer of the Pensions Department remained unsatisfied. This surcharge has since been waived by the Hon. the Minister of Finance. The Samoa Treasury Regulations, 1930, contain surcharge provisions similar to those enacted by the Public Revenues Act, 1926. Pursuant to Regulation 169, an officer of the Western Samoa Administration was surcharged in respect of a loss of £l 45., but, upon appeal under Regulation 171, the surcharge was waived by the Hon. the Minister of External Affairs.

STATEMENT OF IRREGULARITIES IN CONNECTION WITH PUBLIC MONEYS AND STORES.

XVIII

NU^urcharg°d 1CerS Number of Surcharges. Amount. £ s. d. Department of Labour .. .. 10 9 72 4 11 Transport Department .... 1 1 76 18 9 Navy Office 1 1 4 11 11 12 11 £153 15 7

Upon Appeal to Minister. — Without Appeal. Total. Partially w conformed. . £ s. d. £ s. d. £ s. d. £ s. d. Department of Labour .. .. 1 12 6 10 0 69 12 5 72 4 11 Transport Department .. .. .. . . 76 18 9 76 18 9 Navy Office .. .. .. 4 1111 .. .. 4 1111 i ___| £6 4 5 £10 0 £146 11 2 £153 15 7

Nature of Irregularity. involved Action taken, and Kesult. Agriculture Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. £ S. d. Theft of stationery .. .. .. I 2 0 0 ; Police investigation unsuccessful. Theft of firewood .. .. .. .. | Not stated ! Police investigation unsuccessful. Defenee Department. IRREGULARITIES BY PERSONS NOT DEPARTMENTAL OFFICERS. Theft of rifles .. .. .. " .. Not stated I Recovery made. Theft of revolvers and ammunition .. .. Not stated { Police notified. Theft of binoculars .. .. .. Not stated ! Police investigation unsuccessful. Theft of clothing .. .. .. .. 266| Pojice notified. Theft of rifles .. .. .. . . Not stated j Police notified. Theft of blankets .. .. .. .. 26 0 8 i Police notified. Education Department. IRREGULARITY BY PERSON NOT A DEPARTMENTAL OFFICER. Suspected theft of sheep, Boys' Training Farm, 1 Not stated ! Police investigating. Weraroa Government Life Insurance Department. IRREGULARITY BY DEPARTMENTAL OFFICER. Misappropriation of departmental moneys .. 296 11 3 Offender sentenced to nine months'imprisonment, Recovery of £58 19s. 7d, made,