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New South Wales. —" There is indeed little to be said in favour of employing any but professional auditors to audit the books of a society ..." " In previous reports this Registry has emphasized the advantage to societies of using the services of approved auditors wherever possible ..." " There is no doubt that a most pronounced improvement in the standard of branch auditing has become evident in those societies in which approved auditors are appointed . . . " Queensland. —" There still remains room for improvement in connection with the auditing of the accounts of some of the societies, and more careful supervision by trustees of the funds in their care." Legislation. In the 1936 report mention was made of legislative extension to December, 1936, of the provisions regarding the rate of interest on certain properties held by societies. By section 40 of the Finance Act, 1938, the period was finally extended to 31st December, 1938. Registrations. There were registered during the past year eight new branches, as follows—M.U.l.O.O.F. : Loyal Frankton Junction Lodge, Loyal Tauwhare Lodge, Loyal Kirikiriroa Lodge, and Loyal Mokai Lodge (Auckland District). 1.0.0. F. : Progress Lodge, and Arohanui Rebekah Lodge. A.O.F. : Court Otorohanga , (Auckland District). 1.0. R. : Parahaki Tent (New Zealand District). There were registered also two isolated friendly societies —South Westland Medical Association, and Blackball Amalgamated Medical Association. The following registrations were cancelled by request —A.O.F. : Court Pride of Edendale (United Otago District). H.A.C.B.S. : St. Therese of the Little Flower's Branch (Ngaruawahia), and Sacred Heart Branch (Eketahuna) (New Zealand District). The following change of name was approved—l.O.R.: " J. Gt. Carr Memorial Tent " to " Remuera Tent " (New Zealand District). The position of the Orders in respect of registrations is shown by the following summary as at the beginning and end of 1938.

Rules. The rules of thirty-six societies and branches were amended during 1938 : — Complete Amendments of Rules registered. Complete amendments for the following were registered during the year, viz. : — M.U.I.O.O.F.—LoyaI Victoria Lodge (Otago District). P.A.F.S.A.—LoyaI Excelsior Lodge. Partial Amendments of Rules registered. Partial amendments for the following were registered during the year, viz. : — M.U.1.0.0.F. —New Zealand ; Wellington District; Auckland District; Loyal Good Intent Lodge (Auckland District) ; North Canterbury District; Otago District; Loyal Shamrock, Rose and Thistle Lodge (Southland District). N.l.O.O.F.—Auckland Provincial District. A.O.F. —Auckland District; Hawko's Bay District; Court Pride of the Forest (Nelson District); Court Southern Cross (2) (South Canterbury District); United Otago District; Court City of Auckland (Court out of District).

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Registrations Registrations Name ol Order. 1st January, Established. Closed. 31et D^mberi 1938. 1938. Manchester Unity Independent Order of Oddfellows . . 267 4 . . 271 Independent Order of Odd Fellows .... . . 221 2 ... 223 National Independent Order of Oddfellows .. . .' 3 .. .. 3 British United Order of Oddfellows .. .. .. 1 .. .. 1 Ancient Order of Foresters .. .. .. . . 165 1 1 165 United Ancient Order of Druids .. .. .. .. 148 .. . . 148 Independent Order of Rochabites .. . . .. 68 1 . . 69 Order of Sons of Temperance .. .. .. . . 10 .. .. 10 Sons and Daughters of Temperance .. .. . . 1 .. .. 1 Hibernian-Australasian Catholic Benefit Society .. .. 95 .. 2 93 Protestant Alliance Friendly Society of Australasia . . 14 .. .. 14 Grand United Order of Oddfellows .. .. ".. 14 .. .. 14 Isolated friendly societies .. .. . . . . 76 2 .. 78 Working-men's clubs .. .. .. .. .. 13 .. .. 13 International Order of Good Templars .. .. .. 11 .. .. 11 Specially authorized societies .. .. .. .. 15 .. . . 15 Totals .. .. .. .. 1,122 10 3 1,129