B.—l [Pt. ll.]

In the figures hereunder are included all amounts which were shown in the departmental books as owing and unpaid on the 31st March, but following the practice of past years the names of debtors and the steps taken for recovery are omitted. Department. Amount unpaid. Total. Forestry— £ s. d. £ s. d. Auckland Region . . . . 391 4 8 Rotorua Region .. .. 72 10 3 Wellington Region . . . . 106 10 1 Nelson Region . . . . 376 7 2 Westland Region .. . . 584 6 6 Southland Region .. .. 0 10 1,530 19 8 Lands and Survey— North Auckland District . . 973 10 0 Auckland District . . . . 209 16 3 Taranaki District . . .. 0 0 6 Napier District . . .. 102 18 10 Nelson District . . . . 376 18 3 Canterbury District . . . . 59 15 4 Westland District . . . . 536 8 8 Southland District . . .. 0 4 0 2,259 11 10 Marine .. .. .. .. .. 628 11 8 Mines .. .. .. .. .. 4,595 16 6 State Coal-mines .. .. .. 2,194 10 8 Public Works . . . . . . , . 59 3 10 £11,268 14 2 Cases in which Provisions of the Law have not been carried out. _ The Audit Office, in carrying out the duties which Parliament has imposed upon it, is required to see that legislative authority exists for all the financial transactions of the Government. At times, however, circumstances arise which render it desirable or necessary that public moneys should be expended for purposes for which no specific authority exists, and for which the statutory provisions governing " unauthorized expenditure " or " emergency expenditure " are not available. In such circumstances the Audit Office, following past practice, has in a number of cases agreed to pass the transactions on receipt of an undertaking that the Government would introduce validating or amending legislation therefor at the earliest opportunity. _ The following are instances in which the Audit Office pursued this course of action during the year : — Public Service Superannuation Act, 1927. A superannuated public servant was requested to assist the Marine Department by returning to his former position for a short period. As a condition of his taking up duty he stipulated that he should be remunerated during that period at the rate of salary payable to him at the date of his retirement and at the same time receive his superannuation payments unabated. Section 33 of the Public Service Superannuation Act, 1927, provides that a superannuated officer who returns to duty cannot receive salary and superannuation at a combined rate in excess of the rate of salary payable to him at date of retirement, and the Government requested the Audit Office in the particular circumstances of the case to pass an excess sum of £19 6s. 9d. The Audit Office agreed to do so, and this transaction awaits validating legislation.

VII