B.—l [PT. IV]

NATIVE DEPARTMENT— continued DISTRICT MAORI LAND BOARDS— continued Combined and Separate Balance-sheets as at 31st March, 1944— continued Assets

■ -I G. P. Shepherd, Under-Secretary. M. J. Lawless, A.R.A.N.Z., Accountant. I hereby certify that the Balance-sheet and accompanying accounts have been compared with the accounts and balance-sheets of the respective Maori Land Boards and correctly state the position as disclosed thereby, subject to the following comments and exceptions :— Tairawhiti. —Comment: The Audit Office is unable to certify to the adequacy of certain securities in the absence of information as to the values of the lands secured. Exceptions : (1) In the opinion of the Audit Office the following payments are without authority of law : Half-cost bus hire, funeral late H. Ruru, £1 2s. 6d.,; wreaths, £4 45.; miscellaneous expenses re Ngarimu V.C. Fund, £10 18s. 6d. = £16 ss. (2) The Audit Office is not aware of any statutory authority for the application of moneys amounting to £1,035 13s. 2d. to finance of Maoris in connection with a scheme to grow potatoes and kumaras for the Armed Forces, and in one instance to finance the purchase of furniture for a boarding establishment. Tokerau.—Exceptions : (1) The Audit Office is not aware of any authority of law for the following payments out of the Te Kao Cream Truck Account: Grant for marae expenses, £229 7s. 2d.; grant for tribal expenses, £28 13s. 9d.; grant for school farm, £200. (2) The approval of the Native Minister has not been obtained, in terms of section 422 (e), Native Land Act, 1931, to thepayment of £100 to the Tokerau War Canoe Fund.— Cykil G. Collins, Controller and Auditor-General.

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~— Totals. Tokeran. , Mauiaporo. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Cash balances— £ £ [ £ ' I £ £ £ £ £ £ In hand and in bank .. .. .. .. .. .. 14,945 .. 4,105 j 3,800 1,435 1,785 2,016 381 1,423 Imprests at Post Office .. .. .. .. .. .. 6,166 .. 190 496 421 342 687 2 684 1 346 21,111 — — — ! ' 4,295 4,296 1,856 2,127 2,703 3,065 2,769 Investments — . — — ._ Common Fund — Mortgages and charges .. .. .. .. .. .. 217,742 .. 20,454 14,137 27,586 56,920 67,396 25,886 5,363 Farm properties .. .. .. .. .. .. 80,197 .. .. 11,571 53,332 9,922 5,372 On deposit with Native Trustee .. .. .. .. .. 246,845 .. 189 35,846 42,348 23,618 57,180 74,269 13,395 Advances on overdraft to blocks, &c. .. .. .. .. 19,499 .. 4,301 5,884 615 1,271 2,156 4,926 346 Government securities .. .. .. .. .. .. 165,355 .. 22,865 16,700 30,025 140 34'800 5,550 Particular EstatesMortgages .. .. .. .. .. .. .. 17,068 .. .. 8,241 .. .. 2,500 6,287 40 Government and other securities .. .. .. .. .. 46,977 .. I .. i .. .. 29,323 17,254 350 50 793,683 47,809 92,379 153,906 165,194 186,658 122,993 24,744 Sundry debtors .. .. .. .. .. .. .. 11,298 .. 663 665 7,579 1,987 273 125 6 Interest and instalments (due and accrued) .. .. .. 7,022 .. 122 48 6,727 .. .. 121 4 — 18,320 785 713 14,306 1,987 273 246 10 Land and buildings .. .. .. .. .. .. .. 37,659 .. .. 11,083 5,523 7,056 13,597 400 Office equipment, &c. .. .. .. .. .. .. 17,441 .. 100 4,009 4,463 3,426 3,370 1,374 699 55,100 100 15,092 9,986 10,482 16,967 1,774 699 Assets of special trusts under — 78,033 .. .. .. 78,033 Native Land Act, 1931, section 105.. .. .. .. .. 137,679 .. .. .. .. 40,525 97,154 Native Land Act, 1931, section 358 .. .. .. .. .. — 215,712 .. .. 78,033 40,525 97,154 Appropriation Account .. .. .. .. .. .. .. 4,835 4,835 Totals .. .. .. .. .. .. .. .. 1,108,761 57,824 112,480 258,087 220,315 303,755 128,078 28,222