B.—l [Pt. ll]

Schedule A. Agreements entered into without lawful authority .. .. .. .. .. .. 2 Depreciation in trading accounts, absence or inadequacy of charge for .. .. 4 Disqualification of local-body members on account of breaches of law.. .. .. 5 Expenditure without legal authority .. .. .. .. .. ~ .. 13 Expenditure by education authorities out of endowment income without approval of Minister .. 1 Failure to provide for expenditure for year out of revenue .. .. .. .. 31 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 1 Heavy-traffic license fees not collected in respect of farmers' motor-lorries .. .. .. 3 Hospitals and Charitable Institutions Act, 1926, section 75 (3): Approval of Minister not obtained to capital expenditure .. .. .. .. .. .. . .. 1 Interest from date prior to receipt of loan-moneys wrongly charged to interest account.. .. 17 Investments contrary to law .. .. .. .. .. ~ .. .. 3 Local Bodies' Loans Act, 1926, offences under— (a) Loans raised without lawful authority .. .. .. .. .. .. 4 (b) Loan-moneys expended on purposes other than those authorized in loan authorities .. 11 (c) Loan-moneys not placed in separate bank account .. . . . . .. .. 6 (d) Sinking funds not established and instalments in arrear .. .. .. .. 2 (e) Debentures made payable on other than authorized dates .. .. .. 21 Moneys not banked as required by law .. .. . . . . .. ~ .. 6 Overdraft without or in excess of statutory authority .. .. ~ .. 23 Purchase on terms or by instalments, and payment of interest thereon .. .. .. 1 Rates, dues, fees, &c., not levied or collected according to law . . .. . . ~ 9 Refunds, rebates, or remissions contrary to law . . . . . . ~ .. .. 5 Reserves for depreciation, &c., not invested .. .. .. .. . . .. 5 Reserves created without statutory authority .. .. . . , . .. .. 2 Separate accounts established without lawful authority .. . . . . .. .. 6 Social-security-tax stamps not affixed at time of payment of wages or salary .. .. .. 1 Transactions incorrectly included in accounts .. .. . . .. ~ . . 1 Travelling expenses, allowances, and remuneration in excess of or without statutory authority .. 3 Trust-moneys wrongly applied, and other breaches of trustee law .. .. .. .. 3 " Unauthorized " expenditure in excess of legal limits .. .. ~ .. .. 3 Unlawful transfers between accounts and charging of amounts to wrong accounts .. .. 2 Miscellaneous .. . . . . . . . . . . . . _ _ _ _ g 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 .. 16 (b) Charging fees for camping-sites and/or parking-places without approval of Minister .. 6 (c) Expenditure without statutory authority .. . . .. .. . . .. 8 (d) Failure to bank moneys as required by law .. . . . . .. .. 27 (e) Granting of leases otherwise than in accordance with section 43, Public Reserves, Domains, and National Parks Act, 1928 .. .. .. .. .12 (/) Reduction of rental without Ministerial approval .. .. .. .. .. 2 (g) Miscellaneous .. .. .. .. .. .. _ 3 Cemetery Trustees— (a) Expenditure without statutory authority .. . . .. .. .. .. 3 (b) Failure to keep a Register of Burials as required by law . . . . . . .. 3 (c) Failure to bank as required by law . . . . . . . , ~ 5 Schedule B. Cheques signed in blank form .. .. . . .. .. , . _ _ 4. Payments unsupported by receipts and/or vouchers .. .. .. .. .. 10 Profit and Loss Account: Balance incorrectly stated .. .. .. ~ 3 Receipts and other items not verified owing to inadequacy or non-production of supporting evidence .. .. .. .. .. .. ~ j 2 Stores on hand accepted on the certificates of officers without supporting stores records.. .. 5 Unsatisfactory system of accounts — (a) Financial .. .. .. .. .. ~ _ 2 (b) Stores .. .. ~ .. .. ~ _ _ i 4 Miscellaneous ~ ~ ~ ~ ~ ~ 11 (t _ 3

XV