B.—l [Pt. ll].

Schedule A . Agreements entered into without lawful authority .. .. .. .. .. 3 Contracts of insurance with mutual insurance companies .. .. .. .. 4 Depreciation in trading accounts, absence or inadequacy of charge for .. .. 2 Disqualification of local-body members on account of breaches of law.. .. .. 10 Employment-tax stamps not affixed at time of payment of wages or salary .. .. 4 Expenditure without legal authority .. .. .. .. .. .. . . 7 Expenditure by education authorities out of endowment income without approval of Minister.. 3 Expenditure by education authorities on break-up expenses, &c., without or in excess of approval of Minister .. .. .. .. .. .. .. ~ .. 4 Expenditure without approval of Minister as required by section 33 (8) (a), Education Act, 1914 (statutes reprint) .. .. .. .. .. .. ~ .. .. 2 Failure to provide for expenditure for year out of revenue . . . . .. .. 36 Fidelity securities for staff, absence of .. .. .. .. .. . . 2 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. .. .. 6 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided 3 Heavy-traffic-license fees not collected in respect of farmers' motor-lorries . . .. 4 Hospitals and Charitable Institutions Act, 1926, section 75 (3) : Approval of Minister not obtained to capital expenditure . . .. .. .. .. .. .. 2 Hospitals and Charitable Institutions Act, 1926, section 85 (h) : Approval of Minister not obtained to grants made under .. .. .. .. .. .. .. 3 Interest paid from date prior to date of receipt of loan-moneys .. .. .. 6 Investments contrary to law . . . . . . .. .. .. ~ .. 5 Local Bodies' Loans Act, 1926, offences under — (a) Loan-moneys expended on purposes other than those authorized in loan proposals .. 10 (b) Loan-moneys not placed in separate bank account .. .. .. .. 6 (c) Sinking funds not established and instalments in arrear .. .. .. 1 (d) Bridge rate not banked in separate bank account .. .. .. .. 1 (e) Miscellaneous .. .. .. .. .. .. ~ ~ .. 1 Moneys not banked as required by law .. .. .. .. .. .. .. 7 Overdrafts without or in excess of statutory authority .. .. .. .. .. 34 Purchase on terms or by instalments, and payment of interest thereon .. .. .. 6 Rate-book or minute-book not signed as required by law .. .. .. .. .. 3 Rates, dues, fees, &c., not levied or collected according to law .. .. .. 19 Refunds, rebates, or remissions contrary to law .. .. . . .. . . . . 3 Reserves for depreciation, &c., not invested .. .. .. .. .. .. 4 Separate accounts established without lawful authority .. .. .. .. 11 Transactions incorrectly included in accounts .. .. .. .. .. .. 1 Transactions not included in accounts .. .. .. .. .. .. .. 1 Travelling expenses and allowances in excess of or without statutory authority .. .. 4 Trust-moneys wrongly applied, and other breaches of trustee law .. .. .. .. 3 " Unauthorized expenditure " in excess of legal limits .. .. .. .. 4 Unlawful transfers between accounts and charging of amounts to wrong accounts .. .. 4 Miscellaneous . . . . .. . . . . .. . . . . . . 11 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 .. . . 20 (b) Breaches of trustee law .. .. .. .. .. .. .. .. 1 (c) Charging fees for camping-sites and/or parking-places without approval of Minister . . 10 (d) Expenditure without statutory authority . . .. .. . . .. 22 (e) Failure to bank moneys as required by law .. .. .. .. . . 40 (/) Granting of leases otherwise than in accordance with section 43, Public Reserves, Domains, and National Parks Act, 1928 .. .. .. .. .. 2 (g) Reductions of rental without Ministerial approval .. .. .. . . .. 5 (h) Miscellaneous .. .. .. .. .. .. .. .. .. 4 Cemetery Trustees— (a) Borrowing without authority of law, and unlawful payment of interest .. 2 (b) Expenditure without statutory authority .. .. .. .. .. .. 1 (c) Failure to keep a Register of Burials as required by law .. .. .. 5 (d) Failure to bank as required by law .. .. .. .. .. .. 17 (e) Miscellaneous .. .. .. .. .. .. .. .. . . 2 Schedule B. Cheques signed in blank form .. .. .. .. .. .. .. .. 2 Excessive sundry debtors, laxity in collecting rates, &c. .. .. .. .. .. 4 Inability to certify wholly to accounts owing to destruction of records by fire, &c. .. .. 2 Liabilities not included in accounts .. . . .. . . .. ~ . . 1 Payments unsupported by receipts and/or vouchers .. .. .. .. 20 Profit and Loss Account: Balance incorrectly stated .. .. .. .. .. 3 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence . . .. .. .. . . . . .. .. ~ . . 9 Stores on hand accepted on the certificates of officers without supporting stores records . . 6 Unsatisfactory system of accounts— (a) Financial .. .. .. .. .. ~ ~ .. .. 9 (b) Stores .. .. .. .. .. ~ .. .. .. 7 Miscellaneous .. .. .. .. .. ~ ~ .. .. .. 6

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