H.—29.

ACCOUNTS DIVISION REPORT OF L. C. SCOTT, ACCOUNTANT A revision in charging incidences caused the estimate of net expenditure for 1942-43 to be £936,000. This was a decrease of £1,135,122 on the 1941-42 estimated requirement, and, in the main, was attributable to subsidies relating to superphosphate raw materials, butter-boxes, and sodium chlorate being diverted to War Expenses Account. The year has been cleared with a net expenditure of £896,364. Thus there is a favourable balance of approximately £40,000. Of this, a bouyancy in credits yielded just on £10,000, and the remaining £30,000 arises from factors relating to expenditure. As the Department has continued to experience keen demands for essential advisory aids to agricultural industry, with seed, butterfat, and linen-flax productions again in the vital category, the fact that it shouldered vegetable-production, not in advisory-aid capacity but as an actual aid to production, is noteworthy. Also, as the major portion of the administrative and supervisory vegetable-production costs have been absorbed in " vote " expenditure, the ability of the Department's personnel to perform production functions, whilst still maintaining advisory services, has been demonstrated. Inspectional services to control quality in produce for sale and to emsure healthy conditions in crop and animal life have been maintained. A summary of the vote, with 1941-42 figures in parentheses for comparative purposes, is given below: — Expenditure. Revenue. Appropriated. Paid Out. Appropriated. Received. £ £ £ £ Administrative services.. 524,087 (550,132) 501,351 (513,960) ]37,005 (126,635) 144,580(148,690) Payments under statute 102,360 (108,500) 105,283 (103,131) 1,000 (750) 1,616 (1,284) Miscellaneous advances, 471,363 (J,562,185) 460,893 (1,435,406) 23,205 (22,310) 24,967 (22,091) &c. Totals .. .. 1,097,810(2,220,817) 1,067,527 (2,052,497) 161,810 (149,695) 171,163 (172,065) Less credits-in- 161,810 171,163 aid Net totals .. 936,000 896,364 The relieving effects to the vote brought about by revision in charging incidences have been offset by the receipts and payments concerned becoming " other financial transactions " for the direct attention of the Department, Whereas in 1941-42 the total of payments and receipts was in the vicinity of £500,000, it this year amounts to slightly under £1,500,000, and but for certain expenditure lags, coupled with an " all-in " flat rate quantitive basis of arriving at certain credit values, the latter designed to economize in staff unit strength, would have been nearer £1,750,000. The payments have related to provision of cool-storage space, expansion of meat-canning units, development and working expenses respectively of vegetable-production, subsidies on primary-production activities, and the usual clearances of deposit, accounts. The receipts have been mainly from Act and deposit sources, but War Expenses Account activities yielded about £20,000. This last-mentioned figure would be nearer £200,000 if normal accountancy clearance had been applied to the vegetableproduction activity; but that action would have accentuated the difficulties only too frequently being experienced in respect to availability of suitable clerical units in recent years. Indirectly there has been association with considerable expenditure directly brought to charge by other Departments.

LIVE-STOCK DIVISION REPORT OF W. C. BARRY, DIRECTOR The past year has been favourable, in that a very mild winter enabled sheep to be carried through this period, with a. minimum of loss. The lambing percentage was a good one. Although stock wintered well, the spring was cold and wet. This affected the growth and fattening of lambs, and also retarded dairy production. The lamb-killing season was later than, usual, particularly in the South Island, where it is possible that more than the usual number of lambs will require to be finished off on rape or other feed. The feed position is good in the South Island, and losses of stock from disease have been small. Health of Live-stock Homes. —Horses have remained healthy during the year. The subsidy formerly provided under the Remounts Encouragement Act was allowed to lapse during the year. Cattle and Sheep.—No serious disease in cattle and sheep has been reported, scheduled diseases being dealt, with under the Stock Act, Scheduled Diseases in Cattle Tuberculosis. —The number of cattle condemned under the Stock Act for tuberculosis during the year ended 31st December, 1942, amounted to 4,244 head, 3,784 being condemned on clinical symptoms and 460 reactors to the tuberculin test, The tuberculin test was applied to 10,463 cattle, of which number 460 reacted, giving a percentage of 4-4. At the owner's request 10,051. cattle were tested. _ Actinomycosis and A-ctinobadllosis. —The number of animals condemned for this disease totalled 513. A large number of slightly-affected animals were successfully treated. Malignant Growth.—'The number of animals malignant growth was 224. In all cases compensation was paid in accordance with the Stock Act. AvitJivcix.—The vaccination of animals on farms in the Bomba.y districts where this disease appeared two years ago, is being carried out with satisfactory results ; Blackleg. The number of calves vaccinated against this disease in Taranaki was 15,505, and in Auckland 24,383, making a total of 39,888. In the Auckland district there were 161 outbreaks of blackleg, as compared with 291 last year.

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