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[Pt. ll]

Any person surcharged lias the right under section 71 of the Act to appeal to the Minister of Finance, and the Minister may thereupon confirm or waive the surcharge as be thinks fit. Two of the surcharges issued were made the subject of appeal, one other being satisfied in full. The appended table summarizes the position in connection with surcharges issued :

One surcharge of £3Ol 10s. included in last year's list remains unsatisfied, and one of this year for £2OO Bs. 9d. is in the same position. In each case money which would otherwise be due to the person concerned is being withheld. (g) DETAILED AUDIT OF ACCOUNTS DISPENSED WITH Section 72 of the Public Revenues Act, 1926, authorizes the Controller and AuditorGeneral, with the consent of the Minister, to dispense with a detailed audit of any accounts in circumstances which render a detailed audit unnecessary. The Minister was not asked to make any new exercise of his power under this section during the year. (h) GENERAL INFORMATION It is mentioned on page 3 of this report that the public accounts received from the Treasury have been published as B-l [Pt. I] — That statement includes details of the Civil List Aet, 1920, presented in terms of section 65 of the Constitution Act, 1852, and shown previously as a separate statement. The following additional statements complete parliamentary paper B-l [Pt. I]: — The statement of the appropriation accounts required by section 86, Public Revenues Act, 1926 : The statement of the Unauthorized Expenditure Account required by section 58, Public Revenues Act, 1926 : Statement of the Public Debt of New Zealand and summary of the transactions thereof; The Statement of Advances by the Reserve Bank to the Government by way of overdraft: The Statement of Loans guaranteed by the Government.

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Department. Number of Surcharges. Upon A Confirmed. ppeal. Waived. Total Amount of Surcharges issued. Army Post and Telegraph Scientific and Industrial Research 2 1 1 £ s. d. 20 0 0 (No appe! £ s. d. 180 8 9 il lodged) 49 7 2 £ s. d. 400 17 6 0 10 2 49 7 2 4 20 0 0 229 15 11 450 14 10