Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1937 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

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B.—l [PT. IV] Sup. to 1936.

1937. NEW ZEALAND.

PAGE Administration of Western Samoa .. .. 57 Agriculture Department— Departmental .. .. .. .. 3 Arawa District Trust Board .. .. .. 59 Ellesmere and Forsyth and Akaroa Railway Trust Account .. . . .. .. 13 Explanatory Memorandum .. .. 2 External Affairs Department .. .. 14 Greymouth Harbour Board—Special Coal Rate .. 61 Howard Estate .. .. .. .. 89 Immigration .. .. .. .. .. 24 Industries and Commerce, Tourist and Publicity .. 15 Kauri-gum Industry Account .. .. .. 39 Labour Department .. .. .. .. 23 Land and Income Tax .. .. .. .. 25 Lands and Survey Department— Crown Lands .. .. .. .. 10 Departmental .. .. .. 26 Surveys of Native Land . . .. .. 53 Marine Department .. .. .. .. 40 Mental Hospitals Department .. .. 33 Mines Department .. .. .. .. 37 Mining Advances Account .. .. .. 39 Native Department— Arawa District Trust Board .. .. .. 59 Departmental .. .. .. .. 45

_t i ■ „ tAra JN ative department—continued. District Maori Land Boards .. .. .. 27 Maori Purposes Fund .. .. 85 Native Land Development Schemes .. .. 63 National Provident Fund and Friendly Societies Department .. .. .. .. 44 Native Trustee .. .. .. .. 88 Naval Defence .. .. .. .. 62 New Zealand Broadcasting Board .. 64 New Zealand Reparation Estates .. .. 65 Pensions Department .. .. .. .. 47 Post and Telegraph Department .. .. 67 Public Trust Office .. .. .. . . 70 Public Works Department: Departmental . . 72 Samoan Loan Suspense Account .. .. 80 State Balance-sheet .. .. .. .. 91 State Forest Service .. .. .. .. 49 State Income and Expenditure Account for Year ended 31st March, 1936 .. .. .. 92 Taranaki Maori Trust .. .. .. 81 Treasury Miscellaneous .. .. .. .. 90 Tuwharetoa Trust Board .. .. 83 Unemployment Fund .. .. .. .. 54 Waihou and Ohinemuri Rivers Improvement Account 56 Westport Harbour Account .. , . .. 57

I—B. 1 [PT. IV] SUP. TO 1936.

B. —1 [Pt. IV], Sup. TO 1936.

EXPLANATORY MEMORANDUM. The following notes are explanatory of the more important matters relating to the preparation of the balance-sheets and revenue accounts included in 8.-l [PL IV], 1936 and in this supplementary paper, which are prepared on an income and expenditure basis and present a more comprehensive statement of the financial operations of departments and services than is possible in the cash statements included in papers 8.-l [Pts. I and ll]. (i) Authority.—Section 57 of the Finance Act, 1932, requires the preparation of these accounts and their presentation to Parliament. (ii) Capital.—The amounts under this heading in the accounts usually represent _ the value of fixed assets at the conclusion of the financial year, and the amounts are divided to show loan capital separate from that provided from revenue or other source. (iii) Depreciation.—Treasury Instruction No. 97 specifies various rates of depreciation based on an estimated average life for different classes of assets. The rates are computed usually on the original capital cost. If the nature of a Department's depreciating assets calls for special rates, these are approved as required. (iv) Exchange.—Exchange on all remittances abroad is charged to the Consolidated Fund and appears in the State Income and Expenditure Account; it is not recouped from the various departmental votes in the- Consolidated Fund nor from the various separate or special accounts as regards capital expenditure charged in the first instance the Public Works Fund. Exchange on remittances abroad for purchases of materials and miscellaneous services is, however, recouped from, the following separate or special accounts: Electric Supply. Land for Settlements. Main Highways. State Coal-mines. State Forests. Unemployment Fund. Accounts outside the Public Account {e.g., Post Office Account, Government Accident Insurance Account, &c.). No recoupment is made from separate or special accounts (either within or outside the Public Account) for exchange on remittances of interest. (v) Charges not subject to specific Appropriation.—ln pursuance of the general authority quoted in (i) above, certain charges such as administration, exchange of properties, assessed rental values, interest on capital and depreciation allowances, &e,, are made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest.—ln the case of separate accounts such as Main Highways Account or State Coal-mines Account, the interest charge shown represents actual interest payable on the loans raised for those specific purposes. In the accounts of other Departments, an average rate, at present per centum per annum, is charged. (vii) Rentals. —Some Departments occupying private premises actually pay rentals. Others occupying Government buildings are assessed annually with rental based on the average rate of interest, the cost or valuation of the property, and the class of building. (viii) State Balance-sheet.—A general balance-sheet and Income and Expenditure Account incorporating the financial transactions of all Government Departments and services is presented. (ix) Treasury Adjustment Account.—This is the equivalent of a " Head Office Account " in branch accounting, and through it are passed inter-departmental transfers and the total of cash transactions for the year. Separate accounts (see vi) having their own cash balances do not utilize a Treasury Adjustment Account. (x) Values. When the provision of accounts and balance-sheets on a commercial basis by all Departments was first instituted about 1922, it was necessary to bring numerous properties and assets into account by means of a fair valuation. New assets since then, or additions, are usually recorded at actual cost with any depreciation provision shown either as a deduction or separately.

B. —1 [PT. IV], SUP. TO 1936.

DEPARTMENT OF AGRICULTURE. Revenue Account for the Year ended 31st March, 1936.

Dr. £ s. d. Cr. £ s. d. Balance brought down .. .. .. 553,149 12 5 Kent of buildings .. .. .. .. 1,114 14 9 Depreciation .. .. .. .. 6,674 9 0 Territorial revenue .. .. .. .. 16 16 0 Interest on capital .. .. .. .. 3,909 7 0 Balance carried down .. .. .. 562,601 17 8 £563,733 8 5 £563,733 8 5 £ s. d. £ s. d. Balance brought down .. .. .. 562,601 17 8 Profits from Special Accounts: Babbit-destruction 394 2 4 Losses from special accounts — poisons and poison-mixing depots Experimental farms and areas, quarantine sta- Te Kauwhata Horticultural Station .. .. 497 12 3 tions, poultry-station, and cattle-dip .. 3,428 16 1 Balance .. .. .. .. •• 571,793 0 3 Ruakura Farm of Instruction — £ s. d. Farm working .. .. 2,333 14 4 Experimental, education, and 4,320 6 9 hostel 6,654 1 1 £572,684 14 10 £572,684 14 10 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental values as assessed by other Departments; (b) interest on capital.

Particulars. Head Office. division 1 ' 0 Dalry Division - ' rields Division. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Personal services and locomotion .. 29,416 18 0 101,840 18 1 18,167 1 5 47,271 0 7 33,648 5 9 230,344 3 10 General establishment (office rent, 13,181 11 10 975 14 11 258 5 7 122 4 2 427 8 4 14,965 4 10 printing, &c.) Investigation and works for the im- 1,259 9 7 .. .. 3,200 10 2 .. 4,459 19 9 provement of agricultural knowledge Control and destruction of diseases and .. 23,158 9 9 3,828 19 10 .. •• 26,987 9 7 pests Grading, testing, and laboratory 728 9 5 2,211 3 6 .. .. •• 2,939 12 11 services to improve agricultural knowledge and the standard of agricultural exports Executive Commission of Agriculture 7,868 60 .. •• •• •• 7,868 60 Carriage of lime and fertilizers .. 198,464 0 7 .. •• 198,464 0 7 Carriage of farm products. . .. 45,142 1 0 .. •• •• 45,142 1 0 Subsidy on superphosphate deliveries 30,406 16 3 .. •• •• •• 30,406 16 3 Advances for purchase of fodder for 65 9 8 .. . • • • ■ • 65 9 8 starving stock Guarantee on shipments of fruit .. .. .. 30,215 16 8 .. .. 30,215 16 8 Grants to Massey Agricultural College 14,798 0 0 .. •• •• •• 14,798 0 0 Compensation under the Stock Act .. 9,023 7 9 .. .. •• 9,023 7 9 Compensation under the Slaughtering .. 26,142 7 4 .. .. . ■ 26,142 7 4 and Inspection Act 341,331 2 4 163,352 1 4 52,470 3 6 50,593 14 II 34,075 14 1 641,822 16 2 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Investigation and works for the .. 12 8 2 48 1 5 .. 807 16 4 868 5 11 improvement of agricultural knowledge Control and destruction of diseases .. ■ ■ • • • • 751 14 11 751 14 11 and pests Grading, testing, and laboratory .. .. •• 34,007 8 8 746 1 3 34,753 9 11 services to improve agricultural knowledge and the standard of agricultural exports Interest on sundry advances .. .. 108 10 9 .. .. • • 108 10 9 Refund of advances for purchase of 20 0 0 . • ■ • ■ • ■ • • 20 0 0 fertilizers Fees under the Fertilizers Act .. 494 1711 .. .. •• •• 494 17 11 Fees under the Stock Remedies Act 438 3 0 .. . ■ • • • • 438 3 0 Fees under the Dairy Industry Act .. 2,447 2 6 .. 302 8 0 .. 2,749 10 6 Fees under the Stock Act . . .. 909 13 0 .. . ■ • • _ 909 13 0 Fees under the Slaughtering and .. 45,902 3 0 .. ■ • • • 45,902 3 0 Inspection Act Fees under the Orchard and Garden .. •• 1,659 0 10 .. .. 1,659 0 10 Diseases Act Fees under the Margarine Act .. .. .. •• 300 .. 300 Fees under the Veterinary Surgeons 14 14 0 .. .. • • ■ • 14 14 0 Act Balance carried down .. .. 340,363 7 5 113,972 3 11 50,763 1 3 16,280 18 3 31,770 1 7 553,149 12 5 341,331 2 4 163,352 1 4 52,470 3 6 50,593 14 11 34,075 14 1 641,822 16 2 \ 7

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF AGRICULTURE— continued. EXPERIMENTAL FARMS AND AREAS, QUARANTINE STATIONS, POULTRY STATION, AND CATTLE-DIP. Working Account and Profit and Loss Account for the Year ended 31st March, 1936.

Lincoln Motulhi Island ! Somes Island | Poultry Mohakatino ! Mamaku Farm. Marton Area. i Pure Seed Quarantine I Quarantine | Station, rattle-din Total. Station. Station. | Station. | Woodville. J Dr. Stock, 1st April, 1935 — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Live-stock .. . 278 15 0 25 0 0 12 10 0 22 15 0 59 4 0 444 12 0 .. 842 16 0 Farm crops and stores .. .. .. .. 147 6 11* 25 6 1 247 11 0 22 12 3 9 9 3 200 19 7 10 9 3 663 14 4 Wages .. .. .. .. .. 317 10 11 387 12 6 276 12 10 241 7 8 257 111 469 17 9 68 17 1 2,019 0 8 Purchase of live-stock .. .. .. . • •. 83 11 9 •. • • • • 2 14 0 10 10 1 .. 96 15 10 Launch and steamer services .. .. .. •• •• •• •• 72 3 0 639 14 5 .. .. 711 17 5 Manures and seeds .. .. .. •• 21 14 6 15 6 4 12 11 2 2 4 6 .. .. .. 51 16 6 Cultivating, harvesting, &c. .. .. .. .. • • • • 54 10 6 .. .. .. .. 54 10 b Purchase of foodstuffs .. .. .. ■ • ■. 6 0 1 . . • • 50 19 7 290 9 4 502 6 2 .. 849 15 2 Cartage and sundries .. .. .. .. .. 32 12 3 12 13 1 30 9 3 22 10 2 37 7 2 108 2 5 17 17 6 261 11 10 Balance carried down .. .. .. . • • • • • • • • • • • • • • • 50 19 2 50 19 2 887 11 5 465 18 0 634 4 9 434 12 2 1,296 0 1 1,736 8 0 148 3 0 5,602 17 5 £ s. d. £ s.. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. . = .. .. ■. 154 13 4 427 15 4 135 12 6 124 15 9 435 7 1 230 18 3 .. 1,509 2 3 Repairs and maintenance .. .. .. .. 24 16 3 46 1 8 46 4 8 14 6 5 250 5 4 25 2 5 23 7 6 430 4 3 Management .. .. •• 50 0 0 30 0 0 50 0 0 25 0 0 20 0 0 50 0 0 5 0 0 230 0 0 Rent .. .. .. .. .. .. .. .. 60 0 0 135 15 8 30 0 0 .. 6 0 0 .. 231 15 8 Depreciation .. .. .. .. .. .. 57 5 0 15 2 0 31 8 1 18 7 4 139 10 1 144 13 0 47 18 10 454 4 4 Interest .. .. .. .. .. .. 153 14 0 8 2 6 32 12 0 37 10 0 175 9 6 111 19 6 30 1 0 549 8 6 Administration .. .. .. .. •• •• 8 16 0 500 9 10 0 736 20 16 9 21 10 0 240 75 03 449 4 7 592 1 6 441 2 11 257 3 0 1,041 8 9 590 3 2 108 11 4 3,479 15 3 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales of live-stock .. ■ • • - • • ■ • 178 7 2 .. .. • • 56 1 8 365 1 / .. 599 10 5 Sales of produce .. . • • • • • • ■ 12 15 11 .. 255 11 0 .. .. 569 17 9 .. 838 4 8 Pees and certificates .. •• •• •• •• 263 2 7 694 0 8 .. 147 13 0 1,104 16 3 Sundries • • ■ ■ 21 9 3 1 19 7 .. 3 19 5 .. 27 8 3 Stock, 31st March, 1936 — Live-stock .. .. .. .. • • • • 352 15 0 20 0 0 7 10 0 24 5 0 55 10 0 422 6 0 .. 882 6 0 Parm crops and stores •. -. ° ■ • • 189 0 0 18 2 8 214 2 0 20 9 3 55 0 8 144 5 0 0 10 0 641 9 i Balance carried down .. .. .. .. •• 154 13 4 427 15 4 135 12 6 124 15 9 435 7 1 230 18 3 .. 1,509 2 3 887 11 5 465 18 0 634 4 9 434 12 2 1,296 0 1 1,736 8 0 148 3 0 5,602 17 5 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. . • . ■ • ■ • • ■ • ■ • 50 19 2 50 19 2 Balance (losses) .. .. .. . ■ •• 449 4 7 592 1 6 441 2 11 257 3 0 1,041 8 9 590 3 2 57 12 2 3,428 16 1 449 4 7 592 1 6 441 2 llf 257 3 0 1,041 8 9 590 3 2 108 11 4 3,479 15 3 * Difference between opening stocks on 1st April, 1935, and closing stocks at 31st March, 1935, is due to the capitalization of stores. _ f In addition to the expenditure debited in this account an amount of £588 16s. 8d. was expended on the Lincoln Pure Seed Station during the period by the Department of Scientific and Industrial P.esearch.

B. —1 [PT. IV], SUP. TO 1936.

DEPARTMENT OF AGRICULTURE—continued. RABBIT-DESTRUCTION, POISONS, POISON-MIXING DEPOTS, AND SODIUM CHLORATE. Working Account and Profit and Loss Account for the Year ended 31st March, 1936.

£ s. d. Profits .. .. . . 531 12 9 Losses .. .. .. 137 10 5 Net profit . . .. £394 2 4

Wellington Dominion -p. . . Sodium Frankton Kaikoura Distribution Distribution tv +-i ? n rp Chlorate. Junction Depot. Depot. Phosphorizerl Carbon -distribution lotal. Pollard. Bisulphide. Strychnine. Dr. f s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1935 .. .. 161 4 3 23 14 2 30 10 2 88 17 3 1,028 0 1 1,332 5 11 Wages .. .. .. 800 94 40 300 .. .. .. 105 4 0 Purchase of poisons .. 1,367 10 3 282 3 9 .. .. 181 14 2 2,184 1 3 4,015 9 8 Sugar, pollard, &c. .. .. 103 6 6 .. .. .. .. 103 6 6 Sundries .. .. .. 11 11 5 0 7 0 .. .. .. 11 18 5 Packing, cartage, &c. .. 3 4 0- 61 5 2 0 19 2 1 9 9 10 17 1 60 12 6 138 7 8 Transfers (in) .. .. .. .. 10 16 8 50 14 1 .. 25 16 8 87 7 5 Balance carried down .. 34 12 5 143 6 9 20 3 1 19 16 11 36 18 2 867 11 0 1,122 8 4 1,413 6 8 857 1 10 59 0 1 102 10 11 318 6 8 4,166 1 6 6,916 7 8 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales poisons, &c. .. 420 0 0 324 8 10 45 10 6 78 13 3 159 15 0 2,788 9 0 3,816 16 7 Transfers (out) .. .. .. 61 10 9 .. .. .. 25 16 8 87 7 5 Stock, 31st March, 1936 .. 993 6 8 471 2 3 13 9 7 23 17 8 158 11 8 1,351 15 10 3,012 3 8 1,413 6 8 857 1 10 59 0 1 102 10 11 318 6 8 4,166 1 6 6,916 7 8 Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Repairs and maintenance .. .. 11 7 9 .. .. .. .. 11 7 9 Management .. .. 15 00 30 00 500 800 15 00 270 0 0 343 0 0 Depreciation .. .. .. 120 3 0 1 5 0 .. .. .. 121 8 0 Interest .. .. 21 5 0 93 13 10 1 9 0 1 3 4 5 4 0 50 10 1 173 5 3 Administration .. .. 14 14 0 9 6 0 0 10 0 0 16 0 3 10 0 50 9 0 79 5 0 Balances (profit) .. .. .. .. 11 19 1 9 17 7 13 4 2 496 11 11 531 12 9 50 19 0 264 10 7 20 3 1 19 16 11 36 18 2 867 11 0 1,259 18 9 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Balances brought down .. 34 12 5 143 6 9 20 3 1 19 16 11 36 18 2 867 11 0 1,122 8 4 Balances (loss) .. .. 16 6 7 121 3 10 .. .. .. .. 137 io 5 50 19 0 264 10 7 20 3 1 19 16 11 36 18 2 867 11 0 1,259 18 9

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF AGRICULTURE —continued. RUAKURA FARM OF INSTRUCTION. EXPERIMENTAL, EDUCATIONAL, AND HOSTEL SECTION. Revenue Account for the Year ended 31st March, 1936.

Profit and Loss Account for the Year ended 31st March, 1936.

Agricultural q p -™ nrrn Orchard and Education: Experimental. oAW™i Homestead. Vegetable Visitors. Total. General. Sch ° o1 ' Garden. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock at 1st April, 1935 .. .. .. 64 18 5 34 17 6 10 9 9 128 7 9 .. 238 13 5 Purchases .. .. .. .. 20 15 7 25 14 10 254 10 2 .. .. 301 0 7 Labour .. .. .. .. .. 39 12 3 139 18 11 508 14 7 189 11 0 .. 877 16 9 Salaries .. .. .. .. 152 19 0 142 13 5 820 12 3 .. 3 13 0 94 16 2 1,214 13 10 Horse labour .. .. .. 39 0 0 6 7 6 9 9 6 8 11 0 7 5 6 . . 70 13 6 Repairs and sundries paid for .. 15 11 4 14 12 8 213 10 5 55 14 7 3 17 11 .. 303 6 11 Repairs and sundries from farm .. 55 19 0 .. 177 16 3 26 6 10 0 15 0 .. 260 17 1 Feed purchased .. . . .. .. 13 14 6 .. .. •. • • 13 14 6 Produce from farm .. .. .. 57 10 2 .. 536 17 7 .. 0 4 0 594 11 9 Store issues .. .. .. .. 692 15 62 161 13 3 2 16 7 .. 186 5 2 263 9 4 366 13 8 1,437 5 10 1,562 17 9 336 6 9 95 0 2 4,061 13 6 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales .. .. .. .. .. 105 10 4 19 18 0 1,070 2 5 9 0 1 .. 1,204 10 10 Issues of produce .. .. .. .. 333 .. 337 1 0 78 17 1 .. 419 1 4 Stock at 31st March, 1936 .. .. .. 49 3 8 29 14 4 4 0 0 136 16 8 .. 219 14 8 Balances (loss) .. .. .. 263 9 4 208 16 5 1,387 13 6 151 14 4 111 12 11 95 0 2 2,218 6 8 263 9 4 366 13 8 1,437 5 10 1,562 17 9 336 6 9 95 0 2 4,061 13 6

Experimental, —.— I Farm Working Account. Educational, and Total. Hostel Section. D r , £ s. d. £ s. d. £ s. d. Trading Account balance, being gross loss brought forward .. .. 2,21868 2,21868 Interest .. .. .. 1,771 18 1 885 19 0 2,657 17 1 Depreciation .. .. .. .. •• 305 19 2 611 18 3 917 17 5 Carpenter's Shop Working Account .. .. .. .. 40 8 7 40 8 7 80 17 2 Electric Light Working Account .. .. .. •• 13 14 11 27 10 0 41 4 11 Motor-vehicles Working Account .. .. .. •. 68 19 11 34 9 11 103 9 10 Water Supply Working Account .. .. •• •• 32 11 8 32 11 8 65 3 4 Office and management expenses .. .. .. •• 137 1 8 411 5 0 548 6 8 Head Office administration .. .. .. •. • ■ 115 15 4 57 17 8 173 13 0 2,486 9 4 4,320 6 9 6,806 16 1 GV. Trading Account — £ s - d- £ s. d. £ s. d. Being gross profit brought forward .. .. .. •• 1,001 12 7 Less gross loss brought forward .. .. .. .. 996 9 7 5 3 0 .. 5 3 0 Rents 147 12 0 .. 147 12 0 Balance, being net loss .. .. •• •• •• 2,333 14 4 4,320 6 9 6,654 1 1 2,486 9 4 4,320 6 9 6,806 16 1

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF AGRICULTURE— continued. RUAKURA FARM OF INSTRUCTION— continued. Farm Trading Account for the Year ended 31st March, 1936.

; Milk-production Herd. I Expenditure a I Beef Cattle Crops and Dairy Farm T ,. „ Working , , Eden arid , r „ , . — Apiary. , Herd _ Pastures . Her(J s. stores. Pl S s - | Poultry. Sheep. Horses Totals ' Hostel Grand Totals. Shed 1. Shed 2. Section. ! . . _ ; . Dr. £ s. d.| £ s. d. £ s. d. £ s. d.l £ s. d.J £ s. d. £ s. d. £ s. d. £ s. d.j £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. Stock at 1st April, 1935 261 7 10 .. 4,879 7 9 ; 3,748 8 6' 525 14 7 5 9 7 1 5 6 443 10 5 70 0 6 2,076 5 8j 312 2 612,323 12 10 238 13 5 12,562 6 3 Purchases .. .. .. 424 16 0 .. .. 1,403 10 6 .. .. 25 6 6 9 12 0, 675 7 7 .. 2,538 12 7 301 0 7 2,839 13 2 Labour .. .. 49 9 10 .. 669 18 6 238 17 2j 33 2 5 473 7 1 197 2 10 365 10 6 44 19 6 219 19 5| 2 5 9 2,294 13 0 877 16 9 3,172 9 9 Salaries .. .. 6 6 7 .. 161 13 2 88 8 3! 102 7 8 96 9 0 53 6 5 125 2 9 6 6 7 45 15 0| 12 4 5 697 19 101,214 13 10 1,912 13 8 Horse labour .. .. .. 214 15 4! 30 19 4 6 5 8 29 13 3 0 14 9 18 11 2 0 6 11 29 9 & .. 330 15 11 70 13 6 401 9 5 Repairs and sundries paid 4 12 11 .. 19 2 0 31 11 4 1 122 18 8 117 15 5 2 13 11 112 9 7 5 5 5i 65 16 111 46 9 1 528 15 3 303 6 11 832 2 2 for Repairs and sundries 6 3 10 .. 586 10 1 7 19 0 .. 24 13 5 12 0 8 26 19 1 0 7 0 15 14 0 65 16 1 746 3 2 260 17 1 1,007 0 3 from farm j I | Feed purchased .. .. .. .. 124 10 4 .. 51 8 5 .. 453 11 2 54 9 4 ! .. 43 8 7 727 7 10 13 14 6 741 2 4 Pastures and produce .. 65 7 1 .. 709 13 4 .. 275 11 6 123 7 10 77 10 3 2 4 11 771 5 0 236 16 4 2,261 16 3 594 11 9 2,856 8 0 from farm Store issues .. .. 1 18 7 .. 258 2 0 3 6 5 0 1 4 21 9 5 21 12 10 10 14 9 0 15 2 27 7 4 0 4 3 345 12 1 186 5 2 531 17 3 Balances (profit) .. .. .. .. .. .. 98 14 1 104 0 9 .. .. 798 17 9 .. 1,001 12 7 .. 1,001 12 7 329 19 7 490 3 16,789 8 104,983 13 82,194 0 101,194 11 2 516 5 61,659 6 2 194 7 44,725 18 2 719 7 023,797 1 44,061 13 627,858 14 10 . _ ( ''■ £ s. d. 1 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales .. .. 115 12 6 ... 86 9 8 667 5 10 64 14 10 827 13 4 469 18 10 757 1 8 45 10 102,401 15 9 1 18 3 5,438 1 61,204 10 10 6,642 12 4 Issues of produce .. 9 13 4 .. 2,055 12 11 8 12 01,533 2 2 366 17 10 46 6 8 76 4 6 47 10 9 165 5 8 0 10 0 4,309 15 10 419 1 4 4,728 17. 2 Horse labour . . .. .. .. .. .. .. .. .. .. .. 428 13 9 428 13 9 .. 428 13 9 Stock at 31st March, 1936 98 2 8 442 0 04,647 6 34,010 0 0 558 14 10 .. .. 355 10 11 65 4 32,158 16 9 288 5 012,624 0 8 219 14 812,843 15 4 Balances (loss) ■■ 106 11 1 48 3 1 .. 297 15 10 37 9 0 .. .. 470 9 1 36 1 6 .. .. 996 9 7 2,218 6 8 3,214 16 3 329 19 7 490 3 16,789 8 104,983 13 82,194 0 101,194 11 2 516 5 61,659 6 2 194 7 44,725 18 2 719 7 023,797 1 44,061 13 627,858 14 10 £ s. d. £ s. d. £ s. d. Gross losses carried for- .. .. .. .. .. .. .. .. .. .. .. 996 9 72,218 6 8 3,214 16 3 ward to Profit and Loss Account Gross profits carried for- .. .. .. .. . . .. .. .. .. # # b # 1 qqj 12 7 .. 1 001 12 7 ward to Profit and Loss Account Gross loss carried forward .. .. .. .. .. .. .. .. .. _ *5 3 02 218 6 8 2 213 3 8 to Profit and Loss Account * Profit.

B.—l [PT. IV], Sup. TO 1936.

DEPARTMENT OF AGRICULTURE—continued. TE KAUWHATA HORTICULTURAL STATION. Working Account and Profit and Loss Account for the Year ended 31st March, 1936.

£ s. d. Profit .. .. . . .. 902 18 4 Loss .. .. .. .. .. 405 6 1 Net profit .. .. £497 12 3

General. Vineyard. Wine-cellar. Total. Dr. £ s. d. £ s. d. £ s. d. £ s. d. Stock, 1st April, 1935 .. .. .. .. .. 159 0 8 61 1 11 13,133 18 3 13,354 0 10 Wages and salaries .. .. .. .. .. 881 7 9 1,076 6 3 665 2 7 2,622 16 7 Inter-section transfers .. .. .. .. .. .. 195 15 0 169 15 0 365 10 0 Vineyards .. .. .. .. .. .. .. .. 1,881 16 10 1,881 16 10 Sundry purchases .. .. .. .. .. 74 11 2 54 15 5 115 10 1 244 16 8 Cartage and freight .. .. .. .. .. 12 7 4 30 11 1 247 19 0 290 17 5 Purchase of sugar .. .. .. .. .. .. .. 431 11 8 431 11 8 Purchase of manures and seeds .. .. .. .. 18 13 0 67 19 0 .. 86 12 0 Purchase of bottles and corks .. ... .. .. .. .. 355 2 7 355 2 7 Purchase of cases and straws .. .. .. .. .. .. 210 11 3 210 11 3 Purchase of live-stock .. .. .. .. .. 410 18 3 .. .. 410 18 3 Balance carried down .. .. .. .. .. .. .. 2,270 18 10 2,270 18 10 1,556 18 2 1,486 8 8 19,482 6 1 22,525 12 11 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. 154 16 2 1,294 0 II .. 1,448 17 1 Repairs and maintenance .. .. .. .. .. 45 6 5 127 19 5 .. 173 5 10 Depreciation .. .. .. .. .. .. 50 2 6 68 13 10 148 11 5 267 7 9 Interest .. .. .. .. .. .. 68 16 9 55 17 3 683 0 3 807 14 3 Managements— Salaries and expenses .. .. .. .. .. 65 8 9 254 9 7 407 3 8 727 2 0 Other charges .. .. .. .. .. .. 20 15 6 80 15 10 129 5 2 230 16 6 Balance (profit) .. .. .. .. .. .. .. .. 902 18 4 902 18 4 405 6 1 1,881 16 10 2,270 18 10 4,558 1 9 Or. £ s. d. £ s. d. £ s. d. £ s. d. Sales of firewood .. .. .. .. .. .. 65 7 6 .. .. 65 7 6 Sales of stock .. .. .. .. .. .. 269 0 8 .. .. 269 0 8 Sales of produce and sundries .. .. .. .. 52 0 8 77 7 8 17 18 6 147 6 10 Sales of bulk wine .. .. .. .. .. .. .. 3,254 4 5 3,254 4 5 Sales of case wine .. .. .. .. .. .. .. 3,048 16 2 3,048 16 2 Inter-section transfers .. .. .. .. .. 470 10 0 .. .. 470 10 0 Stock, 31st March, 1936 .. .. .. .. .. 545 3 2 115 0 1 13,161 7 0 13,821 10 3 Balance carried down .. .. .. .. .. 154 16 2 1,294 0 11 .. 1,448 17 1 1,556 18 2 1,486 8 8 19,482 6 1 22,525 12 11 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. .. .. .. 2,270 18 10 2,270 18 10 Wine-cellar .. .. .. .. .. .. .. 1,881 16 10 .. 1,881 16 10 Balance (loss) . . . . .. .. .. ,. 405 6 1 .. .. 405 6 1 405 6 1 1,881 16 10 2,270 18 10 4,558 1 9

DEPARTMENT OF AGRICULTURE- continued. Balance-sheet as at 31st March, 1936.

2—B. 1 [PT. IV] SUP. TO 1936.

B. —1 [PT. IV], SUP. TO 1936.

A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Revenue Account, Working Accounts, Profit and Loss Accounts, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV],— J. H. Fowler, Deputy Controller and Auditor-General.

Experimental Farms R-hMt-dertmrtion and Areas, Quaran- S? "T ' Buakura Farm Te Kauwhata Other than tine Station, Poison mixinn °' Horticultural "Special" Total. Poultry Station, Depots Instruction. Station. Undertakings. 3/XlcL CRttl6*dip. Liabilities. £ s. d. £ s. d. £ g. d. £ s. d. £ s. d. £ s. d. Capital, 31st March, 1936 (includes Public Works Fund capital, £122,783 12s. 3d.) .. 10,858 12 7 4,097 7 3 62,537 5 8 20,476 14 1 58,972 7 9 156 942 7 4 Sundry creditors — General •• 155 14 3 317 13 2 119 0 6 100 5 4 27,458 8 9 28,151 2 0 Departmental.. .. .. .. .. .. .. .. .. 2 8 1 3 11 0 32 2 10 26 9 4 48,052 12 1 48 117 3 4 Amounts received m advance .. .. .. .. .. .. .. .. 0 6 9 216 0 0 1 10 0 4 544 10 4 4'762 7 1 Writings-off Reserve .. .. .. .. '609 0 0 '609 0 0 Treasury Adjustment Account .. .. .. .. .. .. .. 3,547 13 3 .. 6,774 14 3 .. 497 277 0 0 507 599 7 6 Profit and Loss Account .. 394 2 4 .. 497 12 3 . 891 14 7 14,564 8 2 4,813 0 6 69,679 3 3 21,102 11 0 636,913 18 11 747,073 1 10 T , Assets. £ s. d. £ s. d. £ s. d. £ s. d. £ T~c[ £ ~ *f nd 2,352 4 6 300 0 0 35,926 2 0 113 10 0 17,388 4 3 56,080 0 9 Permanent improvements .. .. .. .. .. .. .. 6,254 6 3 720 0 0 42,098 1 10 4,405 14 9 12 012 0 10 35 490 3 8 Furniture, fittings, and fixtures .. .. .. .. .. .. .. 10 7 0 1 2 0 152 3 11 7 9 11 3'893 17 3 4'o65 0 1 Libraries ..••••." " " " •• " " 0 2 0 .. 26 14 10 11 7 6 8 5 12 9 I echmcal instruments and equipment .. .. .. .. .. .. 71 10 .. .. 659 4,416 6 10 4 429 14 5 Mechanical office appliances .. .. .. .. .. .. .. .. .. . ' 46Q 16 5 466 16 5 Implements and tools .. .. .. .. .. .. .. .. 690 11 11 64 1 7 1,316 16 1 2,098 12 0 1 205 13 6 5 375 15 1 Transport 20 3 6 .. 108 11 7 .. 5,471 5 5 0 6 Sundry advances .. .. .. .. 2,805 11 8 2,805 11 8 Live-stock .. .. .. .. .. .. .. 882 6 0 .. 7,180 1 0 425 7 0 364 10 0 8,852 4 0 iarm crops and stores .. .. .. .. .. .. .. .. 641 9 7 3,012 3 8 5,728 14 5 13,408 7 2 7 122 13 2 29 913 8 0 Sundry debtors — ' ' General .. .. .. .. .. .. .. 269 10 4 .. 277 10 6 243 6 4 12,511 2 4 13,301 9 6 Departmental. 7 9 2 71 12 8 .. .. 2,204 3 8 2,283 5 6 Amounts paid m advance .. .. .. .. .. .. .. .. _ 15 7 6 15 7 6 Deposits .. .. .. .. ,. .. .. .. .. .. .. 208 6 0 .. 208 6 0 Profit and Loss Account 3,428 16 1 .. 6,654 1 1 .. 562,60l'l7 8 572 684 14 10 Wntmgs-off Suspense .. .. 2" 0 0 .. 609 0 0 611 0 0 Ireasury Adjustment Account .. .. .. .. .. .. .. .. 644 0 7 .. 382 10 7 .. 1 026 11 2 14,564 8 2 4,813 0 6 69,679 3 3 21,102 11 0 636,913 18 11 747,073 1 10

B.—l [PT. IV], SUP. TO 1936.

CROWN LANDS. Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. Administration expenses .. .. .. 12,739 5 6 Accrued revenue— £ s. d. Rebates .. .. .. .. .. 9,850 10 9 Rents .. .. .. .. .. 249,936 610 Remissions— £ s. d. Interest on sales of land .. .. .. 25,093 17 11 Under Land Act, 1924 .. 24,135 15 7 Interest on advances .. .. .. 144 0 5 Under Deteriorated Land Royalty .. .. .. .. .. 9,520 17 2 Act, 1925 .. .. 1,269 15 2 Residue of receipts from mining district landUnder Mortgagors and Ten- occupation leases paid to Public Account under ants Relief Act, 1933 .. 8,101 7 5 section 317, Land Act, 1924 .. .. 917 0 0 Under Discharged Soldiers Interest under section 13, Land Laws Amendment Settlement Amendment Act, Act, 1926 .. .. .. .. 78,745 1 2 1923 .. .. .. 23 18 6 Interest under section 47, Land Laws Amendment 33,530 16 8 Act, 1929 .. .. 8,477 12 0 " Thirds" under section 139, Land Act, 1924 .. 5,917 9 10 Miscellaneous .. .. .. .. 44 18 1 Rent refunded .. .. .. .. 308 0 0 Irrecoverable rents : Writings-off in Suspense .. 4,232 5 1 Depreciation of buildings, Kapiti Island .. 15 18 0 Sundry expenditure in respect of Crown land out of vote Lands and Survey — £ .a. d. Rent, Aranui Block .. .. 32 12 10 Payments for protecting and improving occupied Crown land .. .. .. 72 9 4 Destruction of rabbits . . 3,344 5 9 Destruction of noxious weeds .. 2,672 2 6 Repairs to buildings .. 101 13 9 < 6,223 4 2 Balance carried down .. .. 300,062 3 7 £372,879 13 7 £372,879 13 7 £ s. d. £ s. d. Interest on capital .. .. .. .. 363,918 0 0 Balance brought down .. .. .. 300,062 3 7 Balance : Thermal Springs District Act Account Adjustment on account previous years .. 396 11 9 Revenue Account .. .. .. .. 128 18 6 Balance : Mining District Land Occupation Account Revenue Account .. .. .. 996 18 5 Balance: Loss for year .. .. .. 62,591 4 9 £364,046 18 6 £364,046 18 6 Note. —" Accrued rents " includes amounts received in respect of land subject to the New Plymouth Harbour Act,' 1874. The payment made during the year to the New Plymouth Harbour Board, £1,680 2s. 2d., charged to the Income and Expenditure Account of the Lands and Survey Department Account is based upon such receipts. ORAKEI BLOCK ACCOUNT. Trading and Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d. Land on hand at cost, plus expenses of subdivision, Sales : Net . . .. .. .. 4,928 5 5 roading, &c., as at Ist April, 1935 .. .. 371,168 5 9 Land on hand at cost, plus expenses of subdivision, Internal roading .. .. .. .. 86 19 0 roading, &c., as at 31st March, 1936 .. .. 366,640 13 4 Surveys and contingencies— £ s. d. Advertising .. .. 14 0 5 Commission paid to land agent.. 257 17 6 Building repairs .. .. 15 0 0 Insurance premiums .. 2 15 0 Rates .. .. ... 16 12 6 306 5 5 Balance transferred to Profit and Loss Account .. 7 8 7 £371,568 18 9 £371,568 18 9 £ s. d. £ s . d. Administration expenses .. .. .. 139 19 3 Balance from Trading Account .. .. 7 8 7 Depreciation reserve: Buildings .. .. 77 18 6 D.P. accrued interest . . .. .. 2,159 6 9 Interest on capital— £ s. d. Accrued rent .. .. .. .. 538 15 0 Interest on purchase-money .. 6,526 2 1 Balance, being net loss carried down .. .. 19,410 8 6 Interest on expenditure .. 14,566 15 10 21,092 17 11 Ordinary remissions .. .. .. . . 67 1 9 Writings-off in Suspense (irrecoverable rents, interests) .. .. .. .. .. 738 1 5 £22,115 18 10 £22,115 18 10 £ s. d. £ s. d. Balance brought down .. .. .. 19,410 8 6 Balance: Loss to 31st March, 1936, carried Balance brought forward .. .. .. 116,949 15 4 forward (see Crown Lands Account).. .. 136,360 310 £136,360 3 10 £136,360 3 10 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. £ s . (J. Crown Lands Account .. .. 373,788 2 8 Land at cost, plus expenses of roading, subdivision, Land for Settlements Account .. 46,310 3 8 &c. .. .. .. .. .. 366,640 13 4 420,098 6 4 Buildings . . .. .. .. .. 2,597 10 0 Rent due but not accrued .. .. .. 72 10 0 Debtors for— £ s. d. Depreciation Reserve: Buildings Account .. 513 8 2 Instalments of principal .. 1,149 13 2 Writings-off in Suspense .. .. .. 556 3 8 Interest .. .. .. 4,375 16 11 Rent .. .. .. 198 6 0 Sales of land .. .. 45,160 10 6 ; 50,884 6 7 Interest accrued but not due .. . . .. 561 14 7 Outstanding rents, &c., in Suspense .. .. 556 3 8 £421,240 8 2 £421,240 8 2

B.—l [PT. IV], SUP. TO 1936.

CROWN LANDS—continued. THERMAL SPRINGS DISTRICT ACT, 1910, ACCOUNT. Revenue Account fob the Year ended 31st March, 1936. Dr. £ s. d. . Or. £ s. d. Administration expenses .. .. ■. 56 16 4 Accrued rent .. .. .. .. 1,645 15 8 Writings-off in Suspense .. .. ■. 39 4 3 Balance carried down .. .. .. .. 1,549 15 1 £1,645 15 8 £1,645 15 8 £ s. d. £ s. d. Disbursed to Rotorua Borough Council .. .. 2,023 0 10 Balance brought forward .. .. .. 344 7 3 ■- Balance brought down .. •• 1,549 15 1 Balance carried forward .. .. .. 128 18 6 £2,023 0 10 £2,023 0 10 MINING DISTRICT LAND OCCUPATION ACCOUNT. Revenue Account for the Year ended 31st March, 1936. £ s. d. £ s. d. Writings-off in Suspense .. .. .. 38 4 4 Accrued rent .. .. .. .. .. 1,805 8 10 Remissions of rent— £ s. d. Mortgagors' Tenants Relief Act, 1933.. 2 0 0 Land Act .. .. 55 17 3 57 17 3 Balance carried down .. .. • • 1,709 7 3 £1,805 8 10 £1,805 8 10 Disbursement of revenue at Ist April, 1935, in terms £ s. d. of Land Act, 1924 — £ s. d. Balance brought down .. .. .. 1,709 7 3 Section 317 (3), paid to Territorial revenue .. 917 0 0 Balance from previous year .. .. .. 1,182 411 Provision for moneys received during the year and payable under section 317 (3), Land Act, 1924, on Ist April, 1935, to local bodies . . .. 977 13 9 Balance carried forward .. .. • • 996 18 5 £2,891 12 2 £2,891 12 2

B. —1 [PT. IV], Sup. TO 1936.

CROWN LANDS—continued. Balance-sheet as at 31st March, 1936. Liabilities. I Assets. Capital— Land— - £ s. d. £ s. d. Public Works Fund— £ s. d. £ s. d. Leased.. .. ..5,800,120 5 6 Revenue earning .. 5,874,395 11 9 Unlet .. .. .. 2,313,986 10 5 Consolidated Fund— Provisional State forest .. 714,987 11 6 Revenue earning .. 2,665,787 14 6 Areas subject to section 8, Non-revenue earning .. 3,634.004 3 8 Land Laws Amendment I 12,174,187 9 11 Act, 1929 .. .. 35,592 7 1 Discharged Soldiers Settlement Areas subject to operations Account (merged interests of Small Farm (Relief of under section 20, Dis- Unemployment) Act, charged Soldiers Settle- 1932-33 ... .. 4,990 19 4 ment Amendment Act, Areas included in Land for 1923) — £ s. d. Settlements estates .. 211,940 0 0 Not yet payable .. .. 20,714 4 1 9,081,617 13 10 Principal due .. .. 1,301 12 5 Undivided interest in land— Interest due .. .. 2,283 3 3 Crown interests in Consolida- — 24,298 19 9 tion Schemes— Buildings Account: Equity in buildings and Tokerau Native Land improvements due to outgoing lessees .. 1,089 2 0 Court District .. 20,619 1 6 Unpaid purchase-money in respect of Native Waiariki Native Land land acquired on account of rates, succession Court District .. 11,845 14 0 duty, &c., payable by Natives .. .. 498 7 11 Waikato-Maniapoto Sundry creditors— £ s. d. Native Land Court Rents, &c., paid in advance 1,671 9 7 District .. .. 22,626 19 4 Royalties paid in advance 149 5 3 Mohaka Consolidation Interest paid in advance .. 131 6 7 Scheme .. .. 8,971 13 4 Departmental .. .. 612 5 9 Northern Waiapu ConsoliMiseellaneous .. .. 1,105 0 9 dation Scheme .. 6,721 13 7 — —■ 3,669 7 11 Interests acquired for cash Suspense Account: Credits under Deteriorated in sundry Native blocks 120,265 7 5 Land Act, 1925 .. .. .. .. 774 16 2 191,050 9 2 Rents and interest charged in advance .. 71,636 6 9 Proceeds of sale of Crown land paid to Land for Interest on capital invested in Orakei Block .. 174,447 9 3 Settlements Account under section 20, Land Writings-off in Suspense Account .. .. 5,240 511 Act, 1924 .. .. .. .. 2,528,886 3 5 Treasury Adjustment Account .. .. 277,589 4 9 Expenditure on surveys of Crown land .. 6,098 0 3 Unpaid purchase-price (not yet payable) buildings 13,809 3 1 Advances for grass-seed, &c. .. .. 3,541 13 5 Orakei Block (vide subsidiary balance-sheet) .. 373,788 2 8 Expenditure under section 522, Native Land Act, 1931, on areas of Native land .. .. 3,051 1 11 Sundry debtors — £ s. d. Rents . . .. .. 157,550 11 2 Royalties . . . . 2,835 7 9 Interest on sales, &c. .. 30,304 6 2 Interest on advances .. 25 18 1 Principal buildings instalments .. .. 2,442 1 0 Rates received and held by Tairawhiti Maori Land Board . . .. 725 5 1 Rates on Waiapu Native blocks .. .. 5,856 17 7 Small-farms Scheme: For rents accrued .. .. 119 2 9 Departmental .. . . 66 8 4 Miscellaneous .. .. 2,363 5 0 — 202,289 211 Interest under section 13, Land Laws Amendment Act, 1926 .. .. .. .. 78,745 I 2 Postponements of rent and interest — -£ s. d. Under Land Act, 1924 .. 30,673 6 5 Under Mortgagors and Tenants Relief Act, 1933 4,145 2 5 34,818 8 10 State Forest Service : Interest on Hurakia Block 3,202 5 9 Interest on sales accrued but not due .. 6,247 15 4 Losses in Suspense .. .. .. .. 5,240 5 11 Profit and Loss Account: Orakei Block .. 136,360 3 10 Revenue Account: Loss for year carried forward 62,591 4 9 Cash— Treasury deposits (miscel- £ s. d. laneous) .. .. 37 17 7 Local Bodies Deposit Accounts of Receivers of Land Revenue — Mining District Land Occupation leases .. 1,955 7 8 Thermal Springs District Act, 1910, leases .. 101 8 10 — 14 1 £12,733,431 10 4 £12,733,431 10 4 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant.

B.—l [PT. IV], SUP. to 1936.

CROWN LANDS—continued. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. The following comments are appended : (1) Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £1,680 2s. 2d., which is now reflected in the Income and Expenditure Account of the Lands and Survey Department Account, should, in the opinion of the Audit Office, be included in the Revenue Account and shown as a charge against rents ; (2) the charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927 ; (3) separate capital liability bearing interest and sinking fund charges is not shown for expenditure on Crown lands under the Maori Land Settlement Act, 1905 ; (4) in the opinion of the Audit Office, the expenditure from Public Works Fund on Native development areas proclaimed subject to section 522, Native Land Act, 1931, £3,051 Is. lid., which represents expenditure from Crown Lands Account on assets of the Native Land Development Schemes controlled by the Native Department, should be reflected in the accounts of the schemes; (5) the provisions of section 537, subsection (5) (a), of the Native Land Act, 1931, have not been complied with in respect to the asset sundry debtors for rates on Native blocks in Waiapu Consolidation Scheme, £5,856 17s. 6d. —J. H. Fowler, Deputy Controller and Anditor-G-eneral.

ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST. (PUBLIC WORKS FUND.) (SECTION 383, LAND ACT, 1924.) Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. £ g. d. Expenditure under section 6, Ellesmere Land £ s. d. Rents from Crown lands .. .. .. 1,888 4 9 Drainage Act, 1905 — Interest on loans raised by Board .. .. 439 5 0 Rebates and remissions of rent .. .. 159 18 6 Cost of administration .. .. .. 90 9 9 Balance, being excess of income over expenditure, transferred to Accumulated Fund .. .. 1,198 11 6 £1,888 4 9 £1,888 4 9 Balance-sheet as at 31st March, 1936. Liabilities. Assets. Sundry creditors— Net receipts from sale or lease of £ s. d. £ s, d. Interest under section 6, Ellesmere £ s. d. £ s. d. Ellesmere Lake lands .. 128,707 17 6 Land Drainage Act, 1905 .. 439 5 0 Less expenditure on construction, Rents paid or charged in advance 491 1 1 &c., of Lincoln-Akaroa Railway 111,940 7 9 930 6 1 Accumulated Fund — Cash in General Purposes Account, Public Works Balance at Ist April, 1935 .. 15,156 0 0 Fund .. .. .. .. .. 16,767 9 9 Add excess of income over expendi- Sundry debtors —Rents .. .. .. 517 7 10 ture for year 1935-36 .. 1,198 11 6 16,354 11 6 £17,284 17 7 £17,284 17 7 T. A. Barrow, A.R.A.N.Z., Accountant, Public Works Department, Wellington. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF EXTERNAL AFFAIRS. M.V. " Maui Pomare."—Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d". Salaries and wages .. .. .. .. 8,343 2 3 Freights, passage - money, and miscellaneous Overtime .. .. .. .. .. 893 211 receipts .. .. .. .. .. 35,795 10 5 Pay in lieu of leave .. .. .. .. 135 15 6 Labour, Island ports .. .. . ■ •. 690 18 1 Victualling .. .. .. .. .. 2,722 1 9 Cabin stores .. .. .. .. 789 8 5 Deck stores .. .. .. .. .. 786 18 11 Engine-room stores .. .. .. .. 838 5 5 Fuel-oil .. .. .. •• 4,127 4 11 Lubricating-oil .. .. .. .. 738 8 8 Repairs .. .. .. .. .. 2,201 2 9 Painting .. .. .. .. • • 227 2 3 Docking .. .. .. .. • • 129 6 0 Laundry .. .. .. .. .. 175 11 8 Medical expenses .. .. .. .. 60 3 8 Rent: Store.. .. .. . • • • 22 0 0 Stevedoring and tallying .. .. .. 2,204 15 9 Harbour Board charges .. .. .. 576 11 8 Agency commission .. .. .. •. 826 19 4 Water .. .. .. •. • • 142 3 6 Island labour .. .. .. .. 46 7 2 Printing and stationery .. .. .. 146 9 4 Transhipping charges: Freights .. .. 863 9 10 Audit fees .. . . .. .. ■ • 40 0 0 Expenses Technical Advisory Committee .. 66 3 0 Survey fees .. .. .. .. • • 31 0 0 Uniform allowances .. .. .. .. 45 0 0 Miscellaneous .. .. .. .. 396 7 10 Depreciation on vessel .. .. .. 2,783 4 5 Balance carried down .. .. .. 4,746 5 5 £35,795 10 5 £35,795 10 5 £ s. d. £ s. d. Interest on capital .. .. .. .. 1,976 6 8 Balance brought down .. .. .. 4,746 5 5 Excess of income over expenditure .. .. 2,769 18 9 £4,746 5 5 £4,746 5 5 Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. •• 2,106 1 1 Balance carried down .. .. .. .. 3,442 3 0 Advertising .. .. .. •• •• 16 11 11 Fuel and light .. .. ■■ 99 11 11 Office expenses .. . . .. •• 7 14 5 Postages, &c. .. .. • • • • 670 9 2 Printing and stationery ...... 93 9 9 Telephones .. • • • • • • • ■ 76 16 8 Rent 120 0 0 Sundry expenses .. .. .. .. 19011 Travelling-expenses .. .. .. .. 64 15 4 Depreciation .. .. .. •• •• 167 11 10 , £3,442 3 0 £3,442 3 0 £ s. d. M.V. " Maui Pomare"— £ s. d. £ s. d. Balance brought down .. .. .. 3,442 3 0 Balance of Revenue Account .. 4,746 5 5 Compassionate grant: Widow of late C. J. Bouchier 1,500 0 0 Interest on capital .. .. 1,976 6 8 Grants: Cook Islands .. .. .. .. 15,567 10 10 2,769 18 9 Interest on capital .. .. .. •• 155 13 0 Excess of expenditure over income .. ,17,895 8 1 £20,665 6 10 £20,665 '6 10 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ si d. Capital .. .. •• •• •• 48,931 15 5 Stores on hand .. .. .. .. 5,876 1 9 Sundry creditors — £ s. d. £- s. d. Departmental .. .. 52 17 1 Office Httings .. .. 516 15 1 Sundry •• 1,238 22 Less depreciation .. .. 371 13 2 1,290 19 3 145 1 11 New Zealand Reparation Estates Account .. 13,155 2 9 N.Z.G.M.V. " Maui Pomare " .. 56,420 16 4 Treasury Adjustment Account .. .. .. 9,356 3 5 Less depreciation .. .. 10,935 3 11 45,491 12 5 Leper accommodation, Fiji .. 4,248 18 5 Less depreciation .. .. 953 17 4 — 3,295 1 1 Official stamps .. .. .. .. 24' 8 ' 4 Sundry debtors: Departmental .. 6 7, 3 Excess of expenditure over income .. .. 17,895 8 1 £72,734 0 10 £72,734 0 10 A. W. B. Ross, for Secretary. C. W. Williams, Accountant. I hereby certify that the Revenue Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and eorjec-' state the position as disclosed thereby, subject to the explanatory notes dealing with departmental generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1936.

DEPARTMENT OE INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY. Income and Expenditure Account fob, the Year ending 31st March, 1936. Expenditure. Income. Net loss after charging interest and portion Net profit after 'charging interest and portion Head Office administration expenses — £ s. d. Head Office administration expenses£ s. d. Industries and Commerce Branch .. .. 6,080 14 10 Rotorua electric system .. .. .. 8,148 811 Census and Statistics Branch .. .. 27,089 11 1 Passenger Booking Branch .. .. .. 2,363 1 8 Te Aroha .. .. .. .. 3,169 4 1 Waimangu round trip .. .. .. 35 16 10 Rotorua Baths .. .. .. .. 11,929 0 10 Waitomo Hostel and Caves .. .. 601 10 5 Rotorua Sanatorium .. .. .. 1,815 10 8 Balance: Net loss .. .. .. 107,634 17 7 Rotorua,Gardens .. .. .. .. 5,471 2 6 Rotorua water and drainage .. .. 2,829 6 0 Rotorua reserves .. .. .. .. 1,909 22 Rotorua wharves and beacons .. .. 238 4 10 Chateau Tongariro ~ rfj . . 6,642 11 1 Lake House, Waikaremoana .. .. 1,767 13 2 Morere Hot Springs .. .. .. 429 5 6 Hermitage Hostel (leased) .. .. .. 1,162 12 2 Te Anau steamer and hostel (leased) .. 992 5 2 Queenstown .. .. .. .. 820 4 4 Glade House, Milford Hostel, and track .. 5,787 2 4 Miscellaneous reserves .. .. .. 747 18 0 Sydney and Melbourne offices .. .. 7,219 14 0 Toronto office .. .. .. .. 2,896 10 5 London office .. .. .. .. 572 18 8 Brussels office .. .. .. .. 2,428 7 8 Los Angeles office .. .. .. .. 2,050 5 . 6 Publicity Branch .. .. .. .. 22,339 17 7 Subsidies to inland mails .. .. .. 61100 Expenses of minor overseas agencies .. .. 204 210 Compassionate allowance (R. Cobbe) .. .. 600 0 0 Improvements, Manapouri - Doubtful Sound track 100 0 0 Miscellaneous expenditure not apportioned .. 473 7 3 Interest, National Development Account .. 406 2 9 £118,783 15 5 £118,783 15 5 INDUSTRIES AND COMMERCE BRANCH. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Salaries .. .. .. .. .. 5,165 10 3 Gas Regulations Account .. .. .. 350 0 8 Advertising, purchase of books, &e. .. .. 70 9 5 Sale of wheat .. .. .. .. 2,856 4 8 Rent .. .. .. .. .. 624 4 3 Miscellaneous receipts .. .. .. . . 19 10 0 Postages .. .. .. .. .. 254 15 6 Balance carried down .. .. .. .. 5,911 0 7 Office-cleaning, fuel, and light .. .. .. 63 6 6 Printing and stationery, office fittings, and requisites 313 18 4 Travelling allowance and expenses .. .. 523 6 4 Telephones . . .. .. .. .. 250 17 0 Rail passes to H.M. Trade Commissioners .. ~ 97 3 7 Expenses, minor overseas agencies .. .. 76 22 Grant: Imperial Economic Committee .. .. 1,616 0 0 Miscellaneous .. .. .. .. 36 14 6 Depreciation . . .. .. .. .. 42 16 10 Writings-off .. .. .. .. .. 1 11 3 £9,136 15 11 £9,136 15 11 £ s. d. £ s . d. Balance brought down .. .. .. 5,911 0 7 Net loss, to Income and Expenditure Account .. 6,080 14 10 Head Office expenses .. .. .. . . 135 0 0 Interest on capital .. .. . . .. 34 14 3 £6,080 14 10 £6,080 14 10

B.—l [PT. IV], Sup. TO 1936.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. ' CENSUS AND STATISTICS BRANCH. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Salaries .. .. .. .. .. 16,866 14 9 Sale of statistical publications .. .. .. 373 6 7 Freight and cartage .. .. .. .. 30 1 0 Work done on power machines.. .. .. 1,882 18 10 Fuel, light, and office-cleaning .. .. .. 140 4 0 Balance carried down.. .. .. .. 26,972 1 2 Maintenance of mechanical appliances .. .. 163 10 1 Postages .. .. .. .. .. 864 5 6 Printing and stationery .. .. .. 1,146 9 9 Rent .. .. .. .. .. 670 9 1 Preparation of statistical publications .. .. 3,237 6 6 Collection of statistics .. .. .. 1,266 18 10 Telephone services .. .. .. .. 77158 Depreciation .. .. .. .. 688 18 7 Miscellaneous .. .. .. .. 57 13 6 Census, 1936, cost of .. .. .. .. 3,767 19 4 Statistician's visit to Ottawa .. .. .. 250 0 0 £29,228 6 7 £29,228 6 7 £ s. d. £ s. d. Balance brought down .. .. .. 26,972 1 2 Net loss, to Income and Expenditure Account .. 27,089 II 1 Head Office expenses .. .. .. .. 85 0 0 Interest on capital .. .. .. .. 32 911 £27,089 11 1 £27,089 11 1 TE AROHA. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Stores on hand at Ist April, 1935 .. .. 33 0 5 Receipts .. .. .. .. .. 971 17 7 Salaries .. .. .. .. .. 2,178 5 10 Stores on hand at 31st March, 1936 .. .. 36 14 9 Electric energy .. .. .. .. 77 11 9 Balance carried down .. .. .. .. 2,307 8 1 Repairs, purchase of stores, &c. .. .. 290 0 4 Administration expenses .. .. .. 366 7 6 Depreciation .. .. .. .. .. 357 5 1 Writings-off .. .. .. .. .. 13 9 6 £3,316 0 5 £3,316 0 5 £ s. d. £ s. d. Balance brought down .. .. .. 2,307 8 1 Net loss,'to Income and Expenditure Account .. 3,169 4 1 Head Office expenses .. .. .. .. 307 13 9 Interest on capital .. .. .. .. 554 2 3 £3,169 4 1 £3,169 4 1 ROTORUA BATHS. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Dr. £ s. d. Salaries and wages .. .. .. .. 8,375 17 4 Receipts .. .. .. .. .. 8,504 5 4 Stores issued .. .. .. .. 1,070 2 7 Value services rendered to Sanatorium .. .. 735 8 5 Repairs, travelling-expenses, &c. .. .. 287 13 6 Balance carried down.. .. .. .. 6,834 6 3 Electric-energy and water expenses .. .. 1,049 11 8 Administration expenses .. .. .. ' 863 12 3 Laundry charges .. .. .. .. 512 10 8 Depreciation .. .. .. ■■ 3,874 4 0 Writings-off .. .. .. .. .. 40 8 0 £16,074 0 0 £16,074 0 0 £ s. d. £ s. d. Balance brought down .. .. .. 6,834 6 3 Net loss, to Income and Expenditure Account .. 11,929 010 Head Office expenses .. . . .. . . 439 1 1 Interest on capital .. .. .. .. 4,655 13 6 £11,929 0 10 £11,929 0 10

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. ROTORUA SANATORIUM. Working Account foe the Yeae ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Stores on hand at Ist April, 1935 .. .. 322 19 0 Fees receivable .. .. .. .. 4,182 18 6 Salaries and wages .. .. .. .. 1,574 18 7 Miscellaneous receipts .. .. .. .. 68 4 0 Purchase of stores .. .. .. .. 1,663 12 7 Stores on hand at 31st March, 1936 .. .. 293 12 8 Freight, repairs, &c. .. .. .. .. 94 4 9 Balance carried down .. .. .. 1,143 17 9 Electric-energy and water charges .. .. 168 6 7 Value of services rendered by Rotorua Baths staff.. 735 8 5 Laundry charges .. .. .. .. 99 8 11 Administration charges .. .. .. 515 10 11 Depreciation .. .. .. .. .. 356 5 3 Writings-off .. .. .. .. .. 157 17 11 £5,688 12 11 £5,688 12 11 £ s. d. £ s. d. Balance brought down .. .. .. 1,143 17 9 Net loss, to Income and Expenditure Account .. 1,815 10 8 Head Office expenses .. .. .. .. 344 9 6 Interest on capital .. .. .. .. 327 3 5 £1,815 10 8 £1,815 10 8 ROTORUA GARDENS. Working Account foe the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Stores on hand at Ist April, 1935 .. .. 31 0 10 Game fees, rents, &c. .. .. .. .. 1,346 18 3 Salaries and wages .. .. .. .. 3,639 4 7 Stores on hand, 31st March, 1936 .. .. 36 9 6 Stores issued .. .. .. .. .. 707 14 8 Balance carried down .. .. .. .. 4,303 7 7 Electric-energy and water charges .. .. 86 13 4 Freight, repairs,, and other charges .. .. 36 3 11 Administration expenses .. .. .. 784 14 0 Depreciation .. .. .. .. .. 296 18 11 Writings-off .. .. .. .. .. 451 Grant for providing music .. .. .. 100 0 0 £5,686 15 4 £5,686 15 4 £ s. d. £ s. d. Balance brought down .. .. .. 4,303 7 7 Net loss, to Income and Expenditure Account .. 5,471 2 6 Head Office expenses .. .. .. .. 328 2 11 Interest on capital .. .. .. .. 839 12 0 £5,471 2 6 £5,471 2 6 ROTORUA ELECTRIC SYSTEM. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Stores on hand at Ist April, 1935 .. .. 15 5 10 Sales, electric energy .. .. .. .. 23,180 17 5 Salaries and wages .. .. .. .. 2,893 14 8 Discounts forfeited .. .. .. .. 306 4 3 Electric energy purchased .. .. .. 6,646 16 8 Miscellaneous charges .. .. .. 671 15 4 Stores issued .. .. .. .. 275 1 3 Stores on hand at 31st March, 1936 .. .. 0 13 6 Freight, cartage, telephones, &c. .. .. 342 9 3 Administration expenses .. .. .. 1,127 14 2 Depreciation .. .. .. .. 1,201 3 5 Writings-off .. .. .. .. .. 98 6 2 Conversion (110 volts to 230 volts) .. .. 936 14 4 Balance carried down.. .. .. .. 10,622 4 9 £24,159 10 6 £24,159 10 6 £ s. d. £ s. d. Head Office expenses .. .. .. .. 494 4 9 Balance brought down .. .. .. 10,622 4 9 Interest on capital .. .. .. .. 1,979 11 1 Net profit, to Income and Expenditure Account .. 8,148 8 11 £10,622 4 9 £10,622 4 9

3—B. 1 [PT. IV] SUP. TO 1936.

B.- 1 [FT. IV], SUP. to 1936.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLlClTY—continued. ROTORUA WATER AND DRAINAGE. Working Account? foe the Year ended 31st March, 1936. ■ ! - ; Dr. £ a. d. : Or. £ s. <1. Salaries and wages .. .. .. .. 578 9 7 Water charges .. .. . . 5,029 13 4 Discounts allowed .. .. .. > 287 9 11 Miscellaneous receipts .. .. .. .. 120 18 8 Stores issued, repairs, &c. .. = .. .. 219 3 3 Electric-energy charges .. .. t 644 5 3 Administration expenses .. .. .. 755 6 9 Depreciation . . .. .. .. 1,903 10 1 Writings-off .. .. .. .. 100 17 10 Balance carried down .. .. .. .. 661 9 4 £5,150 12 0 £5,150 12 0 £ s. d. £ s. d. Head Office expenses. .. .. .. .. 361 11 3 Balance brought down .. .. .. 661 9 4 Interest on capital .. .. .. .. 3,129 4 1 Net loss, to Income and Expenditure Account .. 2,829 6 0 £3,490 15 4 £3,490 15 4 ROTORUA RESERVES. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Salaries and wages .. .. .. .. 301 15 2 Miscellaneous receipts .. .. .. .. 3 7 0 Stores issued, repairs, telephones, &c. .. .. 474 11 6 Rents receivable .. .. .. .. 249 15 11 Administration expenses .. .. .. 102 17 8 Interest on advances .. .. .. .. 143 8 11 Depreciation .. .. .. *. .. 134 12 8 Balance carried down .. .. .. .. 617 5 2 £1,013 17 0 £1,018 17 0 £ s. d. £ s. d. Balance brought down .. .. 617 5 2 Net loss, to Income and Expenditure Account .. 1,909 22 Head Office expenses .. .. .. .. 198 1 4 Interest on capital .. .. .. .. 1,093 15 8 £1,909 22 • • £1,909 22 ROTORUA WHARVES AND BEACONS. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s, d. Wages, maintenance, stores, &c. .. .. .. 14 18 0 Wharfages .. . . .. .. 10 10 0 Depreciation .. .. .. .. .. 127 4 0 Balance carried down .. .. .. .. 131 12 0 £142 2 0 £142 2 0 £ s. d. £ s. d. Balance brought down .. .. .. .. 131 12 0 Net loss, to Income and Expenditure Account .. 238 410 Interest on capital .. .. .. .. 106 12 10 £238 4 10 £238 4 10 WAIMANGU ROUND TRIP. *"* Working Account for the Year ended 31st March, 1936. Dr, £ s. d. Cr. £ s. d. St6re#on hand at Ist April,. 1935 ■ i .. 13 18 10 Round-trip receipts .. .. .. .. 1,624 18 0 Salaries and wages .. .. .. .. 725 5 4 Rents receivable .. .. .. .. 107 10 0 Stores issued .. .. .. .. .. 163 1 2 Stores on hand, 31st March,. 1936 .. .. 34 9 2 Repairs, &c. .. .. .. .. .. 28 11 9 j Administration expenses .. .. 160 13 9 j ' Writings-off .. .. .. .. .. 6 9 6 Depreciation .. .. .. .. .. 377 16 0 ■ Balance carried down .. .. .. .. 291 0 10 i) ' l is rJ ; .V . £1,766 17 2 £1,766 17 2 '• • • • • • • £ s. (1. . . £ s. d. Head Office expenses .. .. .. .. 141 4 0 Ijalance brought down .. 291 010 Interest on capital . . .. .. 114 0 0 ' Net profit, to Income and Expenditure Account .. 35 16 10 j - " ' £291 010 i £291 010

B.—l ( PT. TV], Sui>. .no: 1936.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND IT lil.K ITV- coMtMisd. WAITOMO HOSTEL AND CAVES. . Working.'Account fob the Year ended 31st March, 1936. Dr. . £ s. cl. Cr. £ s. d. 'Stores on hand at Ist April, 1935 .. .. 184 11 7 Board and accommodation .. .. .' 7 ;078 : 5 6 Salaries and wages .. .. .. .. 3,070 0 7 Cave fees .. .. .. .. ... 5,216 5 0 Electric light and water .. .. .. 878 8 7 Sale of aerated waters, tobacco, &c. .. .. 489 15 9 Stores purchases .. .. .. .. 3,422 5 2 Hire of equipment ... .. .. ... 285 11 10 Freight, repairs, postages, &c. .. .. .. 912 1 7 Miscellaneous receipts ... .. .. 64 2 I Depreciation .. .. .. .. 1,844 18 8i Stores on hand at 31st March, 1936 .. .. 367 3 7 Writings-off .. .. .. .. .. 59 10 2, Balance carried down .. .. .. 3,129 7 5' £13,501 3 9 £13,501 3 9 £ s. d.' , , , .. £ ' s. d. Head Office expenses .. .. .. .. 253 11 6j Balance carried down .. .. .. 3,129 7 5 Interest on capital .. .. .. .. 2,274 5 6' Net profit, to Income and Expenditure Account .. 601 10 5s £3,129 7 5 £3,129 7 5 CHATEAU TONGARIRO. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Stores on hand at Ist April, 1935 .. .. 1,390 3 9 Board and accommodation .. .. .. 16,739 110 Salaries and wages .. .. .. .. 7,206 16 3 Sale of.sweets, cigarettes, &c. .. .. .. 1,676 17 4 Purchase of stores .. .. .. .. 9,694 4 8 Miscellaneous receipts .. .. .. 1,596 14 5 Repairs, travelling-expenses, &c. .. .. 1,866 12 1 Stores on hand-at 31st March, 1936 w .. 1,590 17 11 Freight .. . . .. .. .. 1,553 2 3 Balance carried down.. . t ~■ .. 3,279 11 7 Advertising .. .. .. .. .. 331 6 9 Depreciation .. .. .. .. 2,217 12 2 Writings-off .. .. .. .. .. 623 5 2 £24,883 3 1 £24,883 3 1 £ s. d. £ s. d. Balance brought down ... .. .. 3,279 11 7 Net loss, to Income and Expenditure Account .. 6,642 11 1 Head Office expenses .. .. .. .. 460 17 1 Interest on capital .. .. .. .. 2,902 2 5 £6,642 11 1 £6,642 11 1 LAKE HOUSE, WAIKAREMOANA. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Stores on hand at Ist April, 1935 .. .. 353 4 1 Board and accommodation .. .. .. 2,212 2 0 Salaries and wages .. .. .. .. 1,168 8 4 Launch and boat hire .. .. .. .. 410 10 0 Purchases of stores .. .. .. .. 1,567 9 9 Miscellaneous receipts .. .. .. .. 691 15 5 Freight, postage, repairs, &c. .. . . .. 460 10 0 Stores on hand, 31st March, 1936 .. .. 336 011 Electric light and power .. .. .. 232 15 10 Balance carried down .. .. .. .. 902 2 11 Depreciation . . .. .. .. .. 676 19 6 Writings-off .. .. .. .. .. 93 3 9 £4,552 11 3 £4,552 11 3 £ s. d. - • - £ s. <!. Balance caixied down .. .. .. .. 902 2 11 Net loss, to Income and Expenditure Account .. 1,767 13 2 Head Office expenses .. .. .. .. 249 15 8 Interest'on capital .. .. .. .. 615 14 7 £1,767 13 2 £1,767 132

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY —continued. MORERE HOT SPRINGS. Working Account for the Year ended 31st March, 1936. £ s. d. Cr. £ S. d. Salaries and wages .. .. .. .. 257 1 8 Bath fees .. .. .. .. • • 366 5 6 Repairs, stores, &c. .. .. .. .. 110 15 8 Miscellaneous receipts .. .. .. • • 8 0 0 Writings-ofE .. .. .. .. .. 030 Balance carried down .. .. .. . • 188 1 7 Depreciation .. .. .. .. 94 1 8 Repairing flood damage .. .. .. .. 100 5 1 £562 7 1 £562 7 1 £ s. d. £ s. d. Balance carried down .. .. .. .. 188 1 7 Net loss, to Income and Expenditure Account .. 429 5 6 Interest on capital .. .. .. .. 177 16 4 Head Office expenses .. .. .. .. 63 7 7 £429 5 6 £429 5 6 MOUNT COOK HERMITAGE. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Depreciation .. .. .. .. .. 741 9 5 Rents receivable .. .. .. .. 465 16 0 Interest on capital .. .. .. .. 1,638 13 4 Interest on advances .. .. .. 751 14 7 Net loss, to Income and Expenditure Account .. 1,162 12 2 £2,380 2 9 £2,380 2 9 TE ANAU STEAMER AND HOSTEL. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Depreciation .. .. .. .. .. 576 19 4 Rents receivable .. .. .. .. 236 6 7 Interest on capital .. .. .. .. 651 12 5 Net loss, to Income and Expenditure Account .. 992 5 2 £1,228 11 9 £1,228 11 9 QUEENSTOWN. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Salaries and wages .. .. .. .. 618 19 5 Game fees .. .. .. .. .. 132 10 6 Stores repairs, freight, &c. .. .. .. 84 4 0 Miscellaneous fees .. .. .. .. 38 15 10 Depreciation .. .. .. ■ • • • 58 19 1 Balance carried down .. .. .. .. 591 3 2 Writings-ofE .. .. .. .. .. 070 £762 9 6 £762 9 6 £ s. d. £ s. d. Balance brought down .. .. .. .. 591 3 2 Net loss, to Income and Expenditure Account .. 820 4 4 Head Office expenses .. .. .. .. 65 6 5 Interest on capital .. .. .. .. 163 14 9 £820 4 4 £820 4 4 GLADE HOUSE, MILFORD HOSTEL, AND TRACK. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Stores on hand at Ist April, 1935 .. .. 1,118 5 8 Board and accommodation .. .. .. 1,834 2 7 Salaries and wages .. .. .. .. 1,600 1 3 Launch and boat hire .. .. .. .. 411 811 Maintenance of track (stores, wages, tools, &c.) .. 604 13 9 Sale of tobacco, sweets, &c. .. .. .. 191 6 0 Purchase of stores .. .. .. •• 1,974 19 9 Miscellaneous receipts .. .. .. .. 154 3 7 Freight, repairs, travelling-expenses, &c. .. .. 921 1 2 Stores on hand at 31st March, 1936 .. .. 1,120 13 6 Depreciation .. .. .. .. •• 1,398 10 0 Balance carried down .. .. .. .. 4,099 16 3 Writings-ofi .. .. .. . • • • 193 19 3 £7,811 10 10 £7,811 10 10 £ s. d. £ s. d. Balance brought down .. .. .. 4,099 16 3 Net loss, to Income and Expenditure Account .. 5,787 2 4 Head Office expenses .. .. .. .. 293 18 3 Interest on capital .. .. .. 1, 393 710 £5,787 2 4 £5,787 2 4

B.—l [PT. IV], SUP. TO 1936.

DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY —continued. MISCELLANEOUS RESERVES. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Or. £ s. d. Salaries .. .. .. .. .. 219 10 0 Rents .. .. .. .. .. 501 19 6 Stores, freight, and repairs .. .. .. 313 7 7 Miscellaneous receipts .. .. .. .. 8 411 Depreciation .. .. .. .. .. 229 6 0 Balance brought down .. .. .. .. 263 510 Writings-off .. .. .. .. II 6 8 £773 10 3 £773 10 3 £ s. d. £ s. d. Balance brought down .. .. .. .. 263 510 Net loss, to income and Expenditure Account .. 747 18 0 Head Office expenses .. .. .. 150 6 4 Interest on capital .. .. .. .. 334 510 £747 18 0 £747 18 0 PASSENGER BOOKING ACCOUNT. Working Account for the Year ended 31st March, 1936. Dr. Cr. £ s. d» Net loss at—- £ s. d. Commission on Government ticket orders .. 544 3 5 Rotorua . . .. .. .. .. 61 2 7 Miscellaneous receipts .. .. .. .. 422 8 0 Christchurch .. .. .. .. 385 5 4 Net profit at—■ Overseas commission on tours .. .. .. 1,136 17 9 Auckland .. .. .. .. 3,154 10 4 Miscellaneous expenses.. .. .. .. 193 7 9 Wellington.. .. .. .. .. 1,335 2 3 Head Office expenses .. .. .. .. 1,309 010 Dunedin .. .. .. .. .. 518 9 Interest on capital .. .. .. .. 19 17 9 Invercargill .. .. .. .. 6 10 II Net profit, to Income and Expenditure Account .. 2,363 1 8 £5,468 13 8 £5,468 13 8 SYDNEY AND MELBOURNE OFFICES. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Salaries and allowances .. .. .. 4,007 3 4 Commission earned .. .. .. .. 593 11 8 Rent .. .. .. .. .. 1,836 16 1 Net loss, to Income and Expenditure Account .. 7,219 14 0 Postages, printing and stationery, travellingexpenses, &c. .. .. .. .. 1,870 8 9 Depreciation .. .. .. .. .. 68 6 1 Writings-off .. .. .. .. .. 0 19 10 Interest on capital .. .. .. .. 29 II 7 £7,813 5 8 £7,813 5 8 TORONTO OFFICE. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ g. d. Salaries, wages, and allowances .. .. .. 1,924 12 5 Net loss, to Income and Expenditure Account .. 2,896 10 5 Rent .. .. .. .. .. 343 2 3 Postages, travelling-expenses, &c. .. .. 573 17 6 Depreciation .. .. .. .. .. 35 16 11 Writings-off .. .. .. .. .. 2 17 2 Interest on capital .. .. .. .. 1642 £2,896 10 5 £2,896 10 5 PUBLICITY BRANCH. Working Account for the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Salaries .. .. .. .. .. 1,813 5 8 Sale of photographs, &c. .. .. .. 354 18 0 Advertising in newspapers and periodicals .. 3,023 8 0 Sale of films .. .. .. .. 448 2 4 Advertising in United Kingdom .. .. 3,724 13 4 Balance carried down .. .. .. 20,542 3 7 Films, preparation of and equipment for .. 4,463 12 4 Folders, booklets, and posters .. .. .. 2,474 5 0 Grants re expenses of lectures .. .. .. 484 18 2 Miscellaneous publicity and general expenses .. 2,391 9 4 Photographs and pictures, preparation of and framing .. .. .. .. 2,186 411 Reuter's Telegram Co.: Payment for special telegrams .. .. .. . ■ . ■ 500 0 0 Depreciation .. .. .. .. 281 18 7 Writings-off .. .. .. .. .. 187 £21,345 3 11 £21,345 3 11 £ s. d. £ s. d. Balance brought down .. .. .. 20,542 3 7 Net loss, to Income and Expenditure Account .. 22,339 17 7 Head Office expenses .. .. .. .. 1,757 15 6 Interest on capital .. .. .. .. 39 18 6 £22,339 17 7 £22,339 17 7

B. 1 |ET. IV]. SUP. TO 1936.

- DEPARTMENT OF INDUSTRIES AND COMMERCE, TOURIST, AND PUBLICITY' —continued. LONDON OFFICE. Working Account foe the Year ended 31st March, 1936. Dr. £ s. d. Cr. £ s. d. Salaries .. "' .. ' * .. .. .. 419 4 4 Net loss, to Income and Expenditure Account .. 072 18 8 Postages, travelling-expenses/ &c. .. .. .. 153 14 4 £572 18 $ •• ' ' ' £572 18 8 =—=f ====== BRUSSELS OFFICE. Working Account for the Year ended 31st March, 1936. Dr. £ s. (1. IV. £ >s; d. Salaries, allowances, and wages .. .. .. 1,060 17 6 Net loss, to Income and Expenditure Account .. 2,428 7 8 Travelling-expenses, postages, &c. .. .. 419 1 5 Transfer expenses, furnishings .. .. .. 947 4 9 Interest on capital .. .. .. .. 14 0 £2,428 7 8 £2,428 7 8 LOS ANGELES OFFICE. Working Account for the Year ended 31st March, 1936. , , ; v , Dr. £ s. d. Cr. £ x. d. Salaries, allowances, and wages .. .. .. 996 910 Net loss, to Income and Expenditure Account . . 2,050 5 (i Travelling-expenses, postages, &c. .. 353 19 9 Rent .. .. .. .. .. 126 12 9 , : Transfer expenses, furnishings .. .. .. 567 14 9 Interest on capital .. .. .. .. 585 £2,050 5 6 £2,050 5 6 Balance-sheet as at 31st March, 1936. ■ Liabilities. ' Assets. £ a. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 191,851 4 3 Public Works Fund .. .. 636,333 1 5 , Buildings .. .. .. .. !. 274,614 14 5 Consolidated Fund .. .. 56,780 13 4 Stores .. .. .. .. .. 10,328 811 Unemployment Board .. 1,197 5 8 Motor-vehicles" .. .. .. .. 390 11 7 694,311 0 5 Live-stock .. .. .. .. .. . 702 6 9 Liability to Miscellaneous Ad- Furniture and fittings .. .. .. 26,712 17 10 vances Account .. .. .. 4,523 17 6 Debtors— £ s. d. Creditors— Departmental .. .. 4,685 0 5 Departmental .. .. 2,980 18 3 Sundry .. .. .. 12,747 17 11 Sundry .. .. .. 4,086 10 10 17,432 18 4 . , ——rr 7,067 9 1 Water and drainage systems .. .. .. 81,837 10 5 Passenger booking— - ; Rotorua electric system: Land, transmission-line, Ticket Sales Account .. .. .. 16,290 8 5 buildings, &c. .. .. .. .. 45,620 8 1 Suspense Account .. »■ •• 42 8 0 Plant and machinery .. .. .. 6,527 6 8 Deposits on Tours Account .. .. .. 3,228 0 8 Wharves and slipways .. .. .. 4,381 110 Reserve for doubtful debts .. .. .. 297 14 10 Electric systems at hostels .. .. .. 24,793 3 0 Writings-off Reserve .. .. .. .. 2,757 0 7 Steamers, launches, and boats .. .. 5,768 3 9 Deposit Account, Rotorua .. .. .. 604 10 H Bridges .. .. .. .. .. 3,348 14 10 Treasury Adjustment Account .. .. 119,967 7 6 Garden implements ... .. .. .. 486 12 10 National Development Account .. .. 10,047 12 7 Linen, cutlery, crockery, silverware, &c. .. 12,747 8 4 ; Telephone-lines .. .. .. .. 972 2 4 Gas-testing equipment .. .. . . 260 8 0 Refrigerating-plant (London), half-share .. 31 3 5 ....... ■■■ Exhibition material .. ...... .. .. 33 10 6 Mechanical appliances (Census Office) .. .. 263 3 7 ; Photographic apparatus .. .. .. 717 16 6 Assets in Suspense .. .. .. .. 2,757 0 7 Payments in Ad vance Account . . .. 600 0 0 Cash in hand of receivers .. .. .. 351 16 4 Advance Rotorua Golf Club .. .. '.. 2,905 5 8 Cash on deposit: Rotorua office .. .. 604 10 11 Cash in General Post Office .. .. .. 1 569 13 3 Receiver-General's Deposit Account . . .. 2,500 0 0 5 Remittances in transit and outstanding : Balances at tourist bureaux.. .. .. .. 11,297 4 10 I; Income and Expenditure Account: Excess expenditure over income .. .. .. 107,634 17 7 £849,089 17 11 £849.089 11 11 f L. J. Schmitt, General Manager. J. Houston, Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as, ; disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV}, Sup. TO 1936.

DEPARTMENT OF LABOUR. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure,. £ s. d. Income. £ s . d. Salaries, agents' allowances, and overtime .. 37,072 13 11 Penalties imposed by the Court in action brought Advertising, supply of newspapers, &c. .. .. 183 0 10 for breaches of awards and certain sections of Motor-cars, motor-cycles, and bicycles, maintenance the Industrial Conciliation and Arbitration Act, and repairing .. .. .. .. 755 4 6 1925, and the Apprentices Act, 1923 .. .. 588 14 6 Pees payable to assessors on Conciliation Councils 1,449 18 0 Factory registration fees .. .. .. 3,586 2 6 Freight, cartage, and transport charges .. .. 47 16 0 Servants' registry office license fees .. .. 39 10 0 Heating and lighting of offices .. .. ... 198 0 4 Weights and measures verification fees . .. 9,525 5 9 Law-costs .. .. .. .. .. 366 Rent of buildings .. .. .. .. 58 10 0 Postage, telegrams, telephone services .. .. 1,634 5 10 Revenue from sale of seized articles .. .. 0 6 0 Printing, stationery, office requisite's, and type- Charges for use of motor-vehicles and other inwriter repairs .. .. .. ; .. 2,162 4 6 eidental services in connection with weights and Rates and repairs on property .. .. .. 13 6 8 measures verification .. .. .. 1,554 10 0 Rent and rates on office accommodation .. 3,455 10 4 Sale of departmental publications .. .. 204 10 10 Transfer expenses, travelling allowances and ex- Services to Unemployment Board .. .. 4,175 17 4 penses (Arbitration Court and Conciliation Coun- Excess of expenditure over income before charging cils, £3,641 ss. 4d.; departmental,£2,lls Bs. 2d.) 5,756 13 6 interest carried down .. .. .. 35,063 14 9 Commission on sale of literature .. .. 41 18 5 Miscellaneous expenses .. .. .. 24 1 8 Expenses of delegation to Geneva Conference .. 954 10 1 Losses on realization of property .. .. 42 14 8 Provision for depreciation of assets .. .. 979 15 4 Bad debts .. .. .. .. ~ 22 6 7 £54,797 7 8 £54,797 ' 7 8 Excess of expenditure over income before charging £ s. d. £ S. d. interest brought down .. ..35,063 14 9 Profit on realization of assets .. .. .. 54 14 0 Interest on capital .. ... .. .'. 359 13 9 Excess of expenditure over income .. .. 35,368 14 6 £35,423 8 6 ■ £35,423 8 6 ; » ■ r.\! h yv/m-j Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 8,389 4 9 Land and buildings .. .. .. .. 499 14 0 Creditors— Motor-cars, motor-cycles, and bicycles .. 1,504 6 10 Departmental .. .. 348 2 I Furniture and fittings .. .. .. 1,789 13 6 Sundry .. .. .. 147 6 6 Mechanical office appliances .. .. . . 256 8 0 495 8 7 Library books .. .. .. .. 958 9 4 Reserve for bad debts .. .. .. 147 12 2 Weights and measures standards .. .. 3 ~380 13 1 Amounts held-on deposit .. .. .. 311 1 8 Stationery .. .. .. .. .. 296 7 4 Writings-tiff,, Suspense Account .. .. 183 5 8 Stamps * .. .. .. .. 104 8 11 Treasury Adjustment Account .. .. 36,134 5 0 Payments in advance .. '' 51 3 10 Debtors — £ s. d. • Departmental .. .. 25 7 2 Sundry .. .. .. 931 4 0 956 11 2 Assets in Suspense .. .. .. 183 5 8 Deposit Accounts .. .. .. .. 311 1 8 Excess of expenditure over income .. .. 35,368 14 6 ' £45,660 17 10 £45,660 17 10 Henry E. Moston, Assistant Secretary of Labour. H. L. Bockett, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. 11. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1936.

LABOUR DEPARTMENT: SUBDIVISION II- IMMIGRATION. Income and Expenditure Account for Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d Loans for passage-money written off .. .. 177 16 3 Recoveries on account expenditure previous years— Interest on capital .. .. .. .. 141,013 5 3 New Zealand Government contributions towards Excess income on account Public Works Fund, passage-money .. .. .. .. 214 6 11 National Development Account .. .. 214 8 7 * Supervision of domestics .. .. .. 0 18 Excess expenditure over income after charging interest .. .. .. .. 141,191 1 6 £141,405 10 1 £141,405 10 1 Balance-sheet of Labour Department (Immigration) as at 31st March, 1936. Liabilities. £ ■ s. d. £ s. d. Assets. £ s. d. Capital Account, Public Works Loans of passage-money to immigrants .. 701 10 4 Fund, 31st March, 1935 3,318,140 410 Assets in Suspense (loans of passage-money) .. 177 16 3 Less recoveries on account Sundry debtors .. .. .. .. 7 0 0 expenditure previous years, Cash in Deposits Account • Remittances to 1935-36 .. .. 362 3 1 immigrants .. .. .. .. 5 0 0 —— 3,317,778 1 9 Administration Account .. .. .. 141,191 1 6 Deposits— £ s. d. Passage-money .. .. 12 0 0 National Development Account 3,319,158 9 4 Miscellaneous .. .. 5 0 0 Less excess income, 1935-36 214 8 7 17 0 0 3,318,944 0 9 Imperial Government — Loans to immigrants recovered but not paid .. 22 16 4 Contributions of passagemoney recovered but not paid .. .. .. 198 9 9 221 6 1 Recoveries on behalf of Australian Government 5 10 0 New Zealand Loans Suspense Account .. 0 5 0 Remittances to immigrants (amounts deposited in New Zealand for payment in England) .. 5 0 0 Writings-off in Suspense (passage-money) .. 177 16 3 Reserve : Bad debts .. .. .. 50 0 0 Treasury Adjustment Account .. .. 142,771 9 9 £3,461,026 8 10 £3,461,026 8 10 Henry E. Moston, Assistant Secretary. H. L. Bockett, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

LAND AND INCOME TAX DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1936. Expenditure. Income. £ s. d. £ s. d. £ s. d. Land-tax .. .. .. .. .. 442,590 6 6 Salaries .. .. .. 51,757 7 8 Income-tax .. .. .. .. 4,501,795 10 10 Advertising, &c. .. .. 646 14 6 Film-hire tax .. .. .. .. 60,232 17 11 Alterations .. .. .. 125 1911 Unclaimed moneys .. .. .. 3,091 2 1 Gas and lighting .. .. 18 5 8 Interest on public moneys .. .. .. 182 8 9 Law-costs .. .. .. 249 7 2 Postage and telegrams .. 2,540 410 Printing and stationery .. 1,995 14 10 Refunds of unclaimed moneys .. 217 3 0 Remission of income-tax .. 2,400 9 5 Rent .. .. .. 2,323 14 8 Repairs and renewals .. 136 17 9 Sundry expenses .. .. 4 3 5 Telephone services .. .. 223 11 8 Travelling allowances and expenses .. .. .. 1,432 6 5 Services rendered by other Departments— Customs: Collection of deposits .. .. .. 150 0 0 Post and Telegraph : Receiving payment of tax .. 2,165 17 6 Valuation: Contribution towards expenses .. .. 12,024 15 0 Interest on payments in advance, section 8, Finance Act, 1934 (No. 3) .. .. .. 6,858 17 5 85,271 10 10 Depreciation— Furniture and fittings .. 207 16 2 Appliances .. .. 59 12 7 Library .. . . .. 17 6 5 284 15 2 Balance carried down .. .. .. 4,922,336 0 1 £5,007,892 6 1 £5,007,892 6 1 £ s. d. £ s. d. Interest on capital .. .. .. .. 99 3 11 Balance brought down .. .. .. 4,922,336 0 1 Ex:cess of revenue over expenditure .. .. 4,922,257 17 10 Recoveries of expenditure in prior years .. 21 1 8 £4,922,357 1 9 £4,922,357 1 9 Percentage cost of collection, 1-516. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 2,593 4 3 Furniture and fittings .. .. .. 1,676 2 0 Sundry departmental creditors .. .. 13,415 6 9 Appliances .. .. .. .. 755 17 11 Sundry other creditors .. .. .. 123,827 1 0 Library .. .. .. .. .. 161 4 4 Suspense Account, default assessments .. 150,000 0 0 Forms and stationery .. .. .. 1,181 0 0 Excess of revenue over expenditure .. .. 4,922,257 17 10 Official stamps .. .. .. .. 4 6 8 Sundry departmental debtors .. .. 10 0 Sundry other debtors .. .. .. 433,164 1 2 Cash in hand, Post Office .. .. .. 35,783 5 2 Treasury Adjustment Account .. .. 4,739,366 12 7 £5,212,093 9 10 £5,212,093 9 10 C. E. Dowland, Commissioner of Taxes. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at the commencement of parliamentary return 8.-l [Pt. IV], —J. H. Fowler, Deputy Controller and Auditor-General.

4 —B. 1 [PT. IV], SUP. TO 1936.

B.—l [PT. IV], SUP. to 1936.

LANDS AND SURVEY DEPARTMENT. Income and Expenditure Account tor Year ended 31st March, 1936. Expenditure. Income. £ s. d. Annual appropriation as under— £ s. d. £ s. d. .Administration expenses charged to other DepartSalaries .. .. .. 191,011 8 9 [ ments and Funds .. .. .. .. 79,118 3 6 Inspection of Crown land .. 10,130 19 0 [Miscellaneous services for other Departments .. 25'214 6 7 Rent of offices .. .. 9, 644 3 7 Miscellaneous office fees .. .. .. 5,053 611 Surveys .. .. .. 9,469 18 7 Lease fees .. .. .. .. .. 2,191 9 6 Travelling-expenses.. .. 4,381 4 2 Surplus on sale of lithos (estimated) .. .. 1,86116 6 Land Board fees .. .. 4,111 0 5 Surplus on disposal of other.assets .. .. 379 10 1 Postages .. .. .. 3,042 10 3 Interest on advances : Greymouth Technical and Maintenance — £ s. d. Hokitika High Schools endowment and sundries 26 16 4 Motors .. 1,769 18 2 Miscellaneous .. .. .. .. 23 6 0 Office equip- Balance carried down .. .. .. 148 075 15 9 ment .. 555 6 10 Survey equipment .. 89 8 2 Typewriters .. 230 12 7 2,645 5 9 Printing and stationery .. 2,431 10 5 Telephone services .. .. 2,13614 2 Advertising, books, &c. .. 2,003 10 3 Sundry administration costs .. 2,805 11 7 Sundry offices expenses .. 749 1 7 Tracing-cloth and draughting requisites .. .. 1,281 13 5 Grants and subsidies .. 9,910 16 4 255,755 8 3 (Irrecoverable expenditure on reconstruction work in Hawke's Bay District amounted to £2,571 7s. 2d.) Depreciation of assets— Furniture and fittings .. 1,238 0 0 Machinery, instruments, and general equipment .. 1,082 6 9 Motor-vehicles .. .. 1,633 17 6 3,954 4 3 Writings-off in Suspense .. .. .. 162 16 4 Lithos, &c., used in office and issued free to other Departments .. .. .. 1,924 16 4 Discount on lithos .. .. .. .. 147 6 0 £261,944 11 2 £261,944 11 2 £ s - d- £ s. d. Balance brought down .. .. .. 148,075 15 9 Adjustment on account previous year .. .. 1,294 15 1 Interest on capital .. .. .. .. 3,218 0 9 Balance: Excess of expenditure over income for year ended 31st March, 1936 .. .. 149,999 1 5 £151,293 16 6 £151,293 16 6 Note.—Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £1,680 2s. 2d., included in the Income and Expenditure Account is calculated on the basis of rents received from land subject to the Act. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital account .. .. .. .. 78,042 10 1 Furniture and fittings .. .. .. 11,737 ]l| Sundry creditors— £ s. d. Machinery, instruments, and general equipment 9,137 19 11 Departmental .. .. 2,949 18 1 Motor-vehicles .. .. .. .. 5 920 7 4 Payments in advance— Lithographs, &c. . . .. .. .. 6 3 Lithographs .. .. 23 19 1 Publications .. .. .. .. 759 10 0 Miscellaneous office fees .. 5 4 0 Advances from Consolidated Fund — Miscellaneous .. .. 8 16 4 Greymouth Technical and Hokitika High 2,987 17 6 School endowment .. .. .. 400 0 0 Writings-off in Suspense .. .. .. 2,783 14 9 Advances to Kauri-gum Control Board .. 1,368 4 8 Treasury Adjustment Account .. .. 154- 522 6 7 Debtors — .. £ s. d. Departmental .. ..5,386 3 2 Lithographs supplied .. .. 91 18 0 Miscellaneous office fees .. 634 6 6 Miscellaneous .. .. 1,056 3 0 7,168 10 8 Stamps on hand .. .. .. .. 115 16 10 Unexpired season tickots .. .. .. 226 15 2 Losses in Suspense .. .. .. .. 2 783 14 9 Income and Expenditure Account: Excess of expenditure over income for year ended 31st March, 1936 .. .. .. .. 149,999 1 5 £238,336 8 11 £238,336 8 11 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B. I [Pt. IV], and to the departmental note enfaced thereon.—J. H. TMDeputy Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1936.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1936.

Totals. Tokerau. Maniapotō Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Receipts. Cash balances at 1st April, 1935 — £ s. d. £ s. d. £ s. d. £ s. d. .£ s. d. £ s. d. £ s. d. ! £ s. d. £ s. d. In hand and in bank .. .. .. .. 14,109 18 0 890 3 8 1,799 5 4 1,142 8 1 3,622 8 7 695 1 9 : 5,114 12 11 845 17 8 Imprests at Post Office .. .. . • • • 1,821 11 10 218 2 6 488 2 11 211 19 9 82 8 4 131 0 4 383 4 7 306 13 5 15,931 9 10 1,108 6 2 2,287 8 3 1,354 7 10 3,704 16 11 826 2 1 5,497 17 6 1,152 11 1 Withdrawals of principal from amounts on deposit with 58,275 16 3 .. 13,149 19 3 8,677 14 4 .. 36,448 2 8; Native Trustee ~ 74,207 6 1 1,108 6 2 15,437 7 6 10,032 2 2 3,704 16 11 37,274 4 9 5,497 17 6 1,152 11 1 Rents and royalties .. .. . • • • 90,495 13 3 4,431 3 0 11,271 14 6 13,612 14 2 27,208 14 2 18,356 2 10 J 7,o61 18 0 8,0o3 6 7 Purchase-moneys and compensation .. .. 63,518 10 9 657 8 4 27,313 5 10 3,255 0 9 2,534 18 4 18,186 17 5 j 7,215 1 11 4,355 18 2 Repayments, mortgages, and other investments .. 25,994 18 1 9,717 12 9 4,260 15 7 2,779 17 10 6,019 16 0 465 16 10 2,750 19 1 Other receipts for beneficiaries .. .. .. 18,194 4 9 2,232 1 9 7,429 14 4 .. 6,074 16 2 1,643 0 2 j 770 0 10 44 11 6 198,203 6 10 17,038 5 10 50,275 10 3 19,647 12 9 41,838 4 8 38,651 17 3 j 18,297 19 10 12,453 16 3 Interest received on — Mortgages and other investments .. .. 7,467 0 0 286 14 7 2,441 13 2 1,006 19 11 2,244 9 0 1,220 2 6 135 14 6 131 6 7 Native Trust Office deposits .. .. . • 5,390 4 10 1 18 6 1,962 4 1 721 13 11 90 14 7 1,932 6 3 418 0 9 263 6 9 New Zealand Government securities .. .. 2,249 2 8 .. .. .. 2,076 18 8 112 4 0 60 0 0 * 15,106 7 6 288 13 1 4,403 17 3 1,728 13 10 4,412 2 3 3,264 12 6 j 613 15 3 394 13 4 Commission (not including transfers from blocks) .. .. 2,344 4 10 63 2 5 317 14 1 513 4 8 699 2 9 316 2 6 197 i3 3 237 5 2 Proceeds of sales and other credits from farms .. .. 12,830 7 10 . . . . 1,208 2 4 . . 11,622 5 6 1 Miscellaneous receipts (including sundry deposits for .. 48,816 12 6 3,249 1 5 3,441 8 11 17,269 10 3 16,686 12 6 7,949 9 0 219 15 2 0 15 3 repayments, refunds, and recoveries) Totals .. .. .. .. .. 351,508 5 7 21,747 8 11 73,875 18 0 50,399 6 0 67,340 19 1 99,078 11 6 24,827 1 0 14,239 1 1 Net receipts (not including Native Trust Office with- .. 277,300 19 6 20,639 2 9 58,438 10 6 40,367 3 10 63,636 2 2 61,804 6 9 19,329 3 6 13,086 10 0 drawals and opening balances)

B.—l [PT. IV], SUP. TO 1936.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1936— continued.

- ! j — j Totals. Tokerau. Itoniapoto. Waiariki. Tairawhiti. Aotea. Ikaroa. ! South Island. Payments. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Payments to beneficiaries .. .. .. .. 180,919 18 11 8,654 17 8 52,560 1 4 ]fi .. \ 30,414 17 1 25,026 5 6 16,406 19 2 12,882 1 4 Miscellaneous payments on behalf of beneficiaries and 46,857 8 7 2,330 15 10 5,166 11 4 10 j 16,401 16 3 22,749 16 11 207 13 0 0 15 3 Boards (including payments on deposit, refunds, &c.) Instalments of principal and interest on Treasury loans 75 10 0 .. .. .. .. 75 10 0 under Native Land Act, 1931, section 340 227,852 17 6 Administration expenses .. .. .. .. 11,926 17 3 1,063 0 1 2,893 8 8 1,585 7 2 2,222 11 0 2,259 9 7 1,274 3 7 628 17 2 — , 239,779 14 9 12,048 13 7 60,620 1 4 36,560 4 0 49,039 4 4 50,111 2 0 17,888 15 9 13,511 13 9 Investments — Interest on Native Trust Office deposits capitalized .. 5,390 4 10 1 18 6 1,962 4 1 721 13 11 90 14 7 1,932 6 3 418 0 9 263 6 9 Mortgages and other investments .. .. 83,285 10 9 5,890 2 4 9,035 14 9 12,137 1 9 8,696 7 1 46,175 12 1 1,350 12 9 Purchase of land, buildings, furniture, &c. .. .. 865 16 5 14 0 1 39 13 10 671 19 10 69 2 0 17 11 4 40 2 0 13 7 4 89,541 12 0 5,906 0 11 11,037 12 8 13,530 15 6 8,856 3 8 48,125 9 8 1,808 15 6 276 14 I Total payments .. .. .. .. 329,321 6 9 17,954 14 6 71,657 14 0 50,090 19 6 57,895 8 0 98,236 11 8 19,697 11 3 13,788 7 10 Cash balances at 31st March, 1936 — In hand and in bank .. .. .. .. 19,050 10 10 3,696 8 7 1,032 0 11 110 4 6 9,074 0 6 426 4 9 4,630 14 7 80 17 0 Post Office imprests .. .. .. .. 3,136 8 0 96 5 10 1,186 3 1 198 2 0 371 10 7 415 15 1 498 15 2 369 16 3 22,186 18 10 3,792 14 5 2,218 4 0 308 6 6 9,445 11 1 841 19 10 5,129 9 9 450 13 3 Totals .. .. .. .. .. 351,508 5 7 21,747 8 11 73,875 18 0 50,399 6 0 67,340 19 1 99,078 11 6 24,827 1 0 14,239 1 1

B.—l [PT. IV], Sup. TO 1936

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1936. Interest Account.

Totals. Tokerau. ! ATaniapoto Waiariki. TairawMti. Aotea. Ikaroa. South Island. Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Interest on amounts held and invested under Native Land Act, 1931, 3,754 0 4 1 4 4 1,916 4 4 46 18 8 92 7 6 532 10 6 975 2 3 189 12 9 section 281, and other amounts specially invested — — ______ Interest received on amounts on deposit with Native Trustee .. .. 5,390 4 10 1 18 6 1,962 4 1 721 13 11 90 14 7 1,932 6 3 418 0 9 263 6 9 Interest on other investments .. .. .. .. .. 12,269 16 10 1,615 6 10 1,466 0 6 2,938 3 5 3,227 10 7 2,243 0 0 685 19 3 93 16 3 Interest on overdrafts .. .. .. .. .. HI 5 i 65 1 9 22 18 2 .. 268 0 9 85 4 6 21,855 7 2 1,683 11 5 5,367 7 1 3,706 16 0 3,410 12 8 4,975 17 6 2,164 6 9 546 15 9 • • - - - ■ ■ , .. . • Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. cl. £ s. d. £ s. d. £ s. d. Interest allocated in full on amounts held under Native Land Act, 1931, 3 ,754 0 4 1 4 4 1,916 4 4 46 18 8 92 7 6 532 10 6 975 2 3 189 12 9 section 281, and other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &c. .. .. .. 3,323 5 2 254 17 5 705 11 10 .. 145 12 0 1,628 7 10 588 16 1 Interest on advances from other Boards Balance transferred to Income and Expenditure Account .. .. 14,778 1 8 1,427 9 8 2,745 10 11 3,659 17 4 3,172 13 2 2,814 19 2 600 8 5 357 3 0 21.855 7 2 1,683 11 5 5,367 7 1 3,706 16 0 3,410 12 8 4,975 17 6 2,164 6 9 546 15 9

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Accounts for the Year ended 31st March, 1936— continued. Income and Expenditure Accounts.

Appropriation Accounts.

B.—l [PT. IV], SUP. to 1936.

—— Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Net interest on investments .. .. .. .. .. 14,778 1 8 1,427 9 8 2,745 10 11 3,659 17 4 3,172 13 2 | 2,814 19 2 600 8 5 357 3 0 Board commission .. .. .. .. .. .. 4,311 1 9 197 19 0 661 11 3 601 10 9 1,160 14 1 1,029 7 11 402 18 1 257 0 8 . Sundry credits (registration fees, lease fees, &c.) .. .. .. 650 3 3 127 16 1 251 6 3 36 9 11 127 0 10 95 12 2 11 18 0 19,739 6 8 1,753 4 9 3,658 8 5 4,297 18 0 4,460 8 1 3,939 19 3 1,015 4 6 614 3 8 Expenditure. Expenses of management — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Contribution towards expenses of Native Department .. .. 9,466 0 0 1,000 0 0 2,244 0 0 1,260 0 0 1,656 0 0 1,656 0 0 1,100 0 0 550 0 0 Audit fees reserve .. .. .. .. .. .. 516 14 3 90 0 0 110 0 0 133 6 0 84 5 0 45 12 3 36 18 0 16 13 0 Miscellaneous office and other expenses .. .. .. .. 2,361 0 2 378 9 10 419 2 9 254 4 3 613 14 3 556 18 6 86 0 1 52 10 6 Depreciation on buildings and furniture .. .. .. .. 927 5 5 24 17 0 219 17 1 131 1 10 288 14 7 238 17 3 15 18 6 7 19 2 Balance (being surplus for year) transferred to Appropriation Account 6,468 6 10 259 17 11 665 8 7 2,519 5 11 1,817 14 3 1,442 11 3 *223 12 1 *12 19 0 19,739 6 8 1,753 4 9 3,658 8 5 4,297 18 0 4,460 8 1 3,939 19 3 i 1,015 4 6 614 3 8 I 1 * Loss.

Totals. Tokerau. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Revenue. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Unappropriated balances, 1st April, 1935 .. .. .. .. 57,349 10 7 5,420 11 2 4,762 9 2 568 14 9 19,996 3 0 22,893 10 4 2,463 15 5 1,244 6 9 Sundry adjustments previous years .. .. .. .. 9,416 16 5 13 4 113 811 9,081 1 4 161 5 7 38 5 7 16 6 9 Investments Reserve Account .. .. .. .. .. 17,282 15 8 .. .. .. 6,201 8 6 11,081 7 2 Surplus for year ended 31st March, 1936, from Income and Expenditure 6,468 6 10 259 17 11 665 8 7 2,519 5 11 1,817 14 3 1,442 11 3 *223 12 1 *12 19 0 Account ' : : ! 90,516 14 7 5,686 2 5 5,541 6 8 12,169 2 0 28,176 11 4 35,455 14 4 2,256 10 1 1,231 7 9 Expenditure. Appropriations during year — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Investments Reserve Account .. .. .. .. .. 36,234 15 11 319 16 2 2,800 5 7 .. 712 4 10 32,402 9 4 Purchase of land, buildings, furniture, &c. .. .. .. 777 7 11 12 16 1 52 10 0 671 19 10 .. .. 26 14 8 13 7 4 Mortgage Investment Depreciation Reserve .. .. .. 9,254 14 8 .. .. 8,754 14 8 .. 500 0 0 Sundry adjustments, previous years .. .. .. .. 2,032 0 3 26 3 11 1,879 0 11 .. 37 6 6 .. 88 10 11 0 18 0 Reserve for interest on purchase-money held at call .. .. 4,832 16 3 .. .. .. 4,832 16 3 Reserve and Assurance Fund .. .. .. .. .. 3,358 611 .. .. .. .. .. 2,141 4 6 1,217 2 5 Unappropriated balances, 31st March, 1936 .. .. .. 34,026 12 8 5,327 6 3 809 10 2 2,742 7 6 22,594 3 9 2,553 5 0 90,516 14 7 5,686 2 5 5,541 6 8 12,169 2 0 28,176 11 4 35,455 14 4 2,256 10 1 1,231 7 9 * Loss

B.—l [PT. IV], SUP. to 1936.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1936. Liabilities.

Totals. Tokerau. Maniapotō Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Liabilities to Native beneficiaries — £ s. d. £ s. d. £ s. d. £ s. d. . £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. Amounts held under section 281, Native Land Act, 1931, ] and other trusts — Specially invested (section 101 (2.), 1931) .. .. 30,789 12 6 .. 10,804 12 6 .. .. j 14,955 0 0 4,530 0 0 500 0 0 Invested in Common Fund .. .. .. 83,544 9 0 5,050 3 4 22,060 L9 6 . 822 10 6 - 2,382- 6 - 6 j 34,856 .1-1 6 17,617 5 2 754 12 6 Other amounts held — Specially invested (section 101 (2), 1931) .. .. 60,472 7 1 .. 2,278 3 1 14,470 15 . 8 29,323 8 4 .. 14,400 0 0 Otherwise invested .. .. .. .. 259,041 17 2 31,924 5 9 63,696 2 0 38,214 15 6 60,893 4 1 36,501 4 3 16,659 10 0 11,152 15 7 433,848 5 9 36,974 9 1 98,839 17 1 53,508 1 8 92,598 18 11 86,312 15 9 53,206 15 2 12,407 8 1 Sundry amounts held on deposit or in suspense .. 10,165 10 3 1,969 1 1 279 11 3 1,161 13 .2 6,665 3 0 77 12. 1 12 9 8 Sundry creditors .. .. .. .. .. 3,229 2 1 550 8 5 32 19 3 7 17 4 47 15 1 2,243 3 3 340 5 9 6 13 0 Commission receivable (not yet earned) .. .. 210 14 6 .. .. .. .. 108 3 7 54 3 5 48 7 6 Loan liabilities on blocks (as per contra) — Treasury loans .. .. .. .. .. 7,581 15 10 6,696 0 10 .. .. .. 885 15 0 Other loans .. .. .. .. .. 929 17 0 .. .. .. .. 929 17 0 Liability to Treasury for advances under Native Land 2,800 0 0 .. .. .. 2,800 0 0 Act, 1931, section 522 Liabilities of special trusts under — Native Land Act, 1931, section 358 .. ... 87,108 1 2 .. .. .. 33,115 12 2 53,992 9 0 Native Land Act, 1931, section 105 .. .. 53,593 6 3 .. .. 53,593 6 3 Native Purposes Act, 1931, section 62 .. . . 275 1 7 .. .. 275 1 7 165,893 8 8 9,215 10 4 312 10 6 54,762 16 9 42,903 11 10 58,236 19 11 406 18 10 55 0 6 Reserves — Property Reserve .. .. .. .. 38,136 4 9 295 14 10 12,095 18 6 3,626 17 3 7,900 15 5 13,896 5 10 223 6 6 97 6 5 Reserve for unpaid interest on Common Fund invest- 850 0 0 .. .. .. .. .. 750 0 0 100 0 0 ments Reserve for interest on purchase-money held at call .. 5,982 16 3 .. .. .. 4,832 16 3 .. 750 0 0 400 0 0 Investments reserve .. .. .. .. 86,545 18 3 2,279 6 7 18,978 8 9 32,163 8 9 712 4 10 32,412 9 4 Property Realization Reserve .. .. .. 1,838 10 .. 98 10 .. .. 1,740 0 0 Audit Fees Reserve .. .. .. . . 447 18 9 61 17 6 102 10 3 100 0 0 70 0 0 60 0 0 36 18 0 16 13 0 Depreciation Reserve .. .. .. .. 8,743 7 3 232 7 5 1,355 9 2 1,358 5 3 2,375 12 2 3,234 13 5 125 19 3 61 0 7 Mortgage Investment Depreciation Reserve .. 10,000 0 0 .. .. 10,000 0 0 152,544 6 3 2,869 6 4 32,630 7 8 47,248 11 3 15,891 8 8 51,343 8 7 1,886 3 9 675 0 0 Reserve and Assurance Account .. .. .. 3,358 6 11 .. . . „ ... .. 2,141 4 6 1,217 2 5 Appropriation Account .. .. .. .. 34,026 12 8 5,327 6 3 809 10 2 2,742 7 6 22,594 3 9 2,553 5 0 .. .. 37,384 19 7 5,327 6 3 809 10 2 2,742 7 6 22,594 3 9 2,553 5 0 2,141 4 6 1,217 2 5 Totals .. •• .. .. 789,671 0 3 54,386 12 0 132,592 5 5 158,261 17 2 173,988 3 2 198,446 9 3 57,641 2 3 14,354 11 0

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1936— continued. Assets.

0. N. Campbell, Under-Secretary. R. L. Jellicoe, A.R.A.N.Z., Accountant. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Accounts, Appropriation Accounts, and Balance-sheets 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 : (1) In the case of the Tokerau, Waiariki, Tairawhiti, Aotea, Ikaroa, and South Island District Maori Land Boards, the figures submitted have been accepted pending the completion of the examination of the accounts by the Local Audit Inspectors. (2) In the case of the Waikato-Maniapoto District Maori Land Board balance-sheet, the rents, interest, and instalments of purchase-money, &c., due in respect of Trust Accounts, which have formally been shown as an asset and per contra as a liability in the annual accounts, have been deleted from the balance-sheet on instructions from the Under-Secretary of the Native Department.— J. H. Deputy Controller and Auditor-^"

B.—-1 [PT. IV], SUP. TO 1936.

W āikāto- — — Totals. Tokerau. Maniapoto Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. Cash balances — £ s. d. £ s. d. £ s. d. £ s. d. £ *. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 19,050 10 10 3,696 8 7 1,032 0 11 110 4 6 9,074 0 6 426 4 9 4,630 14 T 80 17 0 Post Office Imprest .. .. .. .. 3,136 8 0 96 5 10 1,186 3 1 198 2 0 371 10 7 415 15 1 498 15 2 369 16 3 22,186 18 10 3,792 14 5 2,218 4 0 308 6 6 9,445 11 1 841 19 10 5,129 9 9 450 13 3 Investments — Common Fund — Mortgages and charges .. .. .. .. 183,645 7 9 36,752 6 6 28,707 15 5 14,470 15 8 58,331 17 8 20,353 1 6 19,557 7 11 ; 5,472 3 1 On deposit with Native Trustee .. .. .. 155,768 4 5 56 9 4 52,551 5 3 19,360 18 10 5,592 6 0 58,058 9 8 12,361 14 10 ; 7,787 0 6 Miscellaneous.. .. .. .. .. 41,508 5 4 .. 4,514 0 3 .. 35,694 5. 1 1,300 0 0 .. I Particular estates — Mortgages .... .. .. .. •• 41,917 15 7 .. 10,817 15 7 ... .. 13,200 0 0 17,900 0 0! Miscellaneous .. .. .. ■■ •• 3,455 0 0 .. 1,700 0 0 .. .. 1,755 0 0 Board — Mortgages .. .. .. .. .. 56,119 11 0 625 7 2 7,160 14 6 17,208 5 5 .. 31,125 3 11 Advances on overdraft to blocks, &c. .. .. 11,335 1 10 2,279 6 7 5,150 10 6 484 7 8 712 4 10 1,204 2 9 1,244 10 9 259 18 9 Farm properties .. .. .. •• 48,808 16 5 .. .. 48,808 16 5 .. .. .. ! Miscellaneous.. .. .. .. -. 28,817 3 5 .. 6,144 0 9 .. 22,600 0 0 73 2 8 .. i i 571,375 5 9 39,713 9 7 116,746 2 3 100,333 4 0 122,930 13 7 127,069 0 6 51,063 13 6 | 13,519 2 4 Assets of special trusts under — Native Land Act, 1931, section 358 .. .. 87,108 1 2 .. .. .. 33,115 12 2 53,992 9 0 Native Land Act, 1931, section 105 .. .. 53,593 6 3 .. .. 53,593 6 3 Printing and stationery stocks on hand .. .. 90 15 4 15 18 2 12 0 11 .. 10 0 0 42 16 3 6 13 4 3 6 8 Board — Sundry miscellaneous transactions .. .. .. 4,461 12 7 3,052 13 10 634 8 5 100 1 3 427 16 8 5 0 0 229 7 1 12 5 4 Interest, &c. .. .. ... .. .. 2,956 15 6 761 10 4 693 17 10 226 11 8 .. 357 3 0 736 12 2 181 0 6 Commission .. .. .. .. .. 210 14 6 .. .. .. . . T08 3 7 54 3 5 48 7 6 Accrued interest on investments .. .. .. 870 17 8 58 10 0 191 13 6 65 7 9 .. 315 0 11 197 16 6 42 9 0 Accounts prepaid .. .. .. .. .. 11 0 10 .. .. 8 2 6 .. 2 18 4 149,303 3 10 3,888 12 4 1,532 0 8 53,993 9 5 33,553 8 10 54,823 11 1 1,224 12 6 287 9 0 Land and buildings .. .. .. .. 33,631 17 3 .. 11,046 12 5 2,831 3 5 6,938 12 8 12,815 8 9 Office furniture and fittings .. .. .. .. 4,662 1 9 295 14 10 1,049 6 1 795 13 10 1,119 17 0 1,080 17 1 223 6 6 97 6 5 38,293 19 0 295 14 10 12,095 18 6 3,626 17 3 8,058 9 8 13,896 5 10 223 6 6 97 6 5 I Blocks loaded with loans (as per contra) — Treasury loans .. .. .. .. .. 7,581 15 10 6,696 0 10 .. .. .. 885 15 0 Other loans .. .. .. .. .. 929 17 0 .. .. .. .. 929 17 0 8,511 12 10 6,696 0 10 .. .. .. 1,815 12 0 Totals „ . . . . " 789,671 0 3 54,386 12 0 132,592 5 5 158,261 17 2 173,988 3 2 198,446 9 3 57,641 2 3 14,354 11 0

B.—l [PT. IV], SUP. to 1936.

MENTAL HOSPITALS DEPARTMENT. Institutional Accounts for the Year ended 31st March, 1936.

s—B.5 —B. 1 [PT. IV], SUP. TO 1936.

Auckland. Christehurch. Dunedin. ! Hokitika. 1 Nelson. Porirua. Tokanul. Kingseat, Total. ! I ! I i , J Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. •• •• 40,862 0 8 ! 46,078 4 2 47,339 2 9 15,578 10 3 23,055 3 3 52,138 16 6 20,681 11 10 7,667 16 9 253,401 6 2 Official visitors .. .. 46 14 4 ; 21 12 0 .. .. .. 23 12 7 . 91 18 11 Advertising, books, &c. .. ... 47 0 593 370 2 11 0 3 5 6 "6 13 4 3*11 3 !! 29 4 4 Bacteriological research .. ., 44 16 6 8 5 5 .. 0 5 0 0 10 6 26 4 6 . . .. 80 1 11 Bedding and clothing .. .. 4,695 6 11 5,053 0 3 4,685 10 11 1,664 11 3 2,214 13 10 4,273 10 0 2,424 8 2 1,161 10 8 26,172 12 0 Buildings, repairs, and maintenance 2,322 19 3 4,029 0 7 2,798 19 6 700 8 10 862 6 0 3,033 19 6 3,035 16 3 961 111 17,744 11 10 Dental services.. .. .. 3 16 I 9 9 1 8 19 8 16 6 4 13 0 7 2 13 10 8 13 5 .. 62 19 0 Farm-produce consumed.. .. 4,215 4 4 6,291 15 4 7.758 8 5 1,230 12 4 3,705 19 10 6,020 17 5 4,255 13 7 1,233 19 7 34,712 10 10 Fencing, draining, and roadmg .. 1 2 0 9 18 6 34 4 2 3 18 9 20 1 0 77 11 3 5 8 0 1 3 8 153 7 4 Freight and cartage .. .. 63 14 3 395 10 5 355 15 8 35 6 8 192 15 10 231 6 8 179 9 2 29 0 10 1,482 19 6 Fuel, light, water, &c. .. .. 5,780 4 5 6,364 16 9 5,305 12 6 1,306 11 10 3,980 11 10 5,564 0 0 2,809 1 5 1,340 17 4 32,451 16 1 Funeral expenses .. .. 89 0 11 18 15 0 79 0 0 25 5 0 13 12 6 65 17 0 47 15 0 11 12 3 350 17 8 Furniture, repairs, &c. .. .. 756 1 1 1,393 0 5 407 6 8 112 9 2 488 6 8 341 18 11 281 2 2 60 6 10 3,840 11 11 Gardens and shrubberies.. .. 48 9 9 111 1 2 13 15 8 38 10 2 54 4 2 36 12 7 14 7 4 3 13 8 320 14 6 Laundry expenses .. .. 304 7 0 288 6 10 223 18 4 51 16 5 258 7 0 334 13 7 224 5 4 171 2 6 1,856 17 0 Machinery, repairs, and stores .. 129 0 9 181 3 0 137 12 10 13 16 8 87 9 8 53 3 3 129 0 7 0 16 4 732 3 1 Maintenance of motor-vehicles .. 6 10 3 296 4 1 170 15 7 57 13 0 133 6 3 88 12 10 108 16 4 60 0 2 921 18 6 Medical fees .. .. .. 353 19 6 158 2 10 146 7 10 45 18 6 67 16 9 424 11 6 80 0 1 .. 1,276 17 0 Nursing staff —- Transfer expenses .. .. 93 3 3 6 2 5 32 3 2 80 13 8 183 0 0 211 2 5 3 16 8 2 19 6 613 1 1 Treatment in general hospitals .. 5 6 6 8 18 6 3 10 0 .. .. .. 2 14 0 .. 20 9 0 Uniforms, purchase of .. 93 5 5 244 8 8 185 9 3 57 *5 5 72 9 2 274* 2 11 90 0 9 20* 3 10 1,037 5 5 Office equipment .. .. 2 0 1 484 .. 0 16 6 606 .. 180 15 00. 29 13 5 Patients' friends .. . . .. .. 94 6 0 .. .. .. .. .. 94 6 0 gratuities .. .. 28 10 0 0 16 4 44 13 6 14 12 0 118*13 1 77 9 11 4* 9 2 " 289 4 0 recreation .. .. 1,034 5 4 752 9 0 860 3 0 324 2 2 609 16 9 1,362 7 6 593 10 1 359 18 11 5,896 12 9 transfer expenses .. 8 19 3 7 4 9 5 4 10 9 11 8 45 3 3 163 18 1 .. 0 11 11 240 13 9 treatment in general hos- 216 15 0 142 8 5 136 12 6 ; 9 10 6 81 10 0 122 3 6 .. 28 19 0 737 18 11 pitals Postages and telegrams .. .. 106 13 5 103 5 11 113 15 ) 13 10 10 32 5 9 158 5 5 52 9 3 15 11 6 595 17 2 Printing and stationery .. . . 211 6 3 186 14 2 99 15 2 52 8 11 88 0 6 171 2 3 84 17 0 72 2 6 966 6 9 Rations .. .. .. 11,362 10 5 | 12,373 12 4 12,122 5 9 4,810 12 10 6,675 4 9 16,111 13 10 4,251 10 10 5,618 0 6 73,325 11 3 Stores — Loose and artisans' tools .. 72 10 10 ! 91 7 7 154 6 8 64 10 0 5 5 10 90 16 9 79 2 1 39 0 9 597 0 6 oth er •• 14 11 7 645 3 10 287 16 10 440 6 9 243 13 2 292 ■ 9 2 172 11 0 647 12 1 2,744 4 5 Surgery and dispensary — Dru g s •• •• •• 376 10 7 279 16 7 245 11 0 92 0 10 151 18 3 318 3 10 152 12 5 33 15 1 1,650 8 7 Wines and spirits .. .. 9 5 6 0 15 0 .. .. 1 12 0 .. .. 0 10 10 12 3 4 Telephone services .. .. 70 14 2 119 13 8 189 10 6 17 13 11 63 4 2 154 4 7 75 19 2 50 12 1 741 12 3 Travelling-expenses .. .. 93 19 7 46 6 5 103 11 7 26 9 4 32 8 8 39 4 6 27 17 9 15 4 8 385 2 6 Travelling-allowances .. .. 25 12 8 .. 187 14 7 74 4 11 68 7 9 16 13 9 30 19 3 141 1 1 544 14 0 Sundry expenses .. .. 00 10 10 13 800 129 2 11 0 33 19 2 086 .. 56 36 Head Office administration expenses 1,537 7 6 1,594 14 6 1,458 10 5 496 18 8 815 18 2 1,843 3 10 698 16 6 506 9 7 8,951 19 2 Law-costs .. .. .. 190 .. .. .. I .. .. 190

B.—l [PT. IV], SUP. TO 1936.

MENTAL HOSPITALS DEPARTMENT— continued. Institutional Accounts for the Year ended 31st March, 1936— continued.

Auckland. Christchurch. Dunedin. Hokitika. Nelson. Porirua. I Tokanui. Kingseat. Total. £ s. d. ; £ s. d. | £ s. d. £ s. d. £ s. d. ! £ s. d. £ s. d. £ s. d. £ s. d. Depreciation .. .. .. 5,298 9 1 ! 7,347 14 2 9,255 10 1 2,783 1 0 5,505 13 10 : 9,284 7 7 ! 6,019 19 11 4,441 18 6 50,136 14 2 Grants to widows of officers .. i .. ! 155 0 0 .. j .. .. ! 37 18 3 .. 192 18 3 Grants to officers, Nelson fire .. .. ! .. | .. .. j 30 0 0 .. ! .. ! .. 30 0 0 Fares of Medical Officers ex United .. j .. | .. .. j .. 80 15 0 i .. ! .. 80 15 0 Kingdom ; i j j j j Total -.. .. .. 80,391 1 3 94,879 16 11 j 95,212 7 5 30,254 3 10 49,984 7 9 103,550 19 3 46,670 0 6 24,712 14 10 525,655 11 9 Balance brought down .. .. 50,520 14 0 61,245 8 11 61,159 18 7 24,027 8 10 36,680 19 7 64,893 11 11 31,573 6 10 ! 14,867 14 5 344,969 3 1 Interest , .. .. 6,847 6 7 9,688 10 6 10,398 11 1 3,356 14 11 7,360 2 3 10,300 3 7 6,660 6 10 6,536 16 1 61,148 11 10 Total.. I--. | 57,368 0 7 | 70,933 19 5 71,558 9 8 27,384 3 9 44,041 1 10 75,193 15 6 13 8 [ 21,404 10 6, 406,117 14 11 Incoyrte; ; £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Maintenance fees ,. .. 25,572 14 4 28,715 4 5 27,678 7 6 4,614 4 4 10,930 19 6 32,870 19 7 12,626 13 2 8,711 16 4 151,720 19 2 Board and, lodging .. .. j 3,701 10 1 j 4,200 0 0 ! 4,412 0 7 1,510 14 0 2,207 7 3 5,150 18 9 i 2,110 4 10 ! 1,105 8 10 24,398 4 4 Metal, rags,* &c., sale of .. .. 36 10 7 40 15 7 .. .. .. 68 12 11 .. : .. 145 19 1 Offal, institution, sale of.. .. 131 9 11 174 11 5 1,557 18 6 .. .. 84 9 10 208 16 5 I 10 18 9 2,168 4 10 Sacks . . 8 2 4 .. .. .. .. .. . . . 8 2 4 Rents r- .. .. I 420 0 0 470 0 0 j 360 0 0 101 16 8 163 1 5 482 6 3 150 16 4 3 18 4 2,151 19 0 Sundries ........ .. . . 33 16 7 44 2 3 .. 2 0 0 .. 0 2 11 12 18 2 92 19 11 Balance carried forward . . .. 50,520 14 0 . 61,245 8 11 61,159 18 7 : 24,027 8 10 36,680 19 7 64,893 11 11 31,573 6 10 14,867 14 5 344,969 3 1 Total • ■ •• •• 80,391 1 3 I 94,879 16 11 95,212 7 5 30,254 3 10 49,984 7 9 103,550 19 3 46,670 0 6 24,712 14 10 525,655 11 9 — j — * U ■ :— Net profit from farms .. .. 1,223 1 2 ; 2,405 19 3 3,337 10 11 229 10 9 1,315 5 7 2,462 16 0 2,331 14 1 980 3 5 14,286 1 2 Excpss expenditure over income .. 56,144 19 5 68,528 0 2 68,220 18 9 27,154 13 0 42,725 16 3 72,730 19 6 35,901 19 7 j 20,424 7 1 391,831 13 9 Total 57,368 0 7 70,933 19 5 71,558 9 8 27,384 3 9 44,041 1 10 75,193 15 6 38,233 13 8 j 21,404 10 6 406,117 14 11 Net cost per patient per year .. 43 12 6 51 6 7 55 17 5 I 65 5 6 62 10 6 47 2 8 61 7 5 48 3 5 52 6 6

B.— 1 [PT. IV], SUP. TO 1936.

MENTAL HOSPITALS DEPARTMENT— continued. Farm Working Account for the Year ended 31st March, 1936.

Auckland. Christchureh. Dunedin. Hokitika. Nelson. Porirua. Tokanui. ' Kingseat. Total. Expenditure £ a. d. £ s. d. £ s. d. £ s. d. •£ s. d. £ a. d. £ s . d. £ s. d. £ s . d. Live-stock at 1st April, 1935 .. 1,755 7 6 3,361 5 0 4,888 0 0 373 15 0 3,616 17 6 4,482 0 0 7,082 0 0 3,112 10 0 28 671 15 0 Stored and growing crops at 1st 1,529 0 0 3,395 2 2 5,504 10 0 505 10 8 2,694 7 1 659 16 8 3,550 14 0 1,765 0 0 19 604 0 7 April, 1935 ' Purchases of live-stock .. .. 163 11 0 716 1 8 231 17 6 151 5 1 147 10 5 63 12 0 1,693 9 6 40 5 0 3 207 12 2 Live-stock sundries .. .. 5 14 10 82 0 7 36 15 11 0 10 5 54 19 4 28 8 7 94 18 2 19 4 9 322 12 7 Salaries and wages .. .. 797 12 10 1,755 15 2 3,753 18 10 610 5 0 1,644 13 11 1,843 15 4 1,736 8 1 946 6 8 13 088 15 10 .. .. .. 366 7 1 336 15 6 547 15 2 139 14 9 348 6 4 713 1 6 193 5 11 11 12 1 2,656 18 4 Fertilizers .. .. .. 261 0 4 183 3 4 181 13 10 93 6 5 306 6 8 204 11 8 588 10 2 407 7 10 2,226 0 3 Seeds .... . 88 7 10 169 17 1 222 17 1 39 13 3 78 9 10 61 2 9 74 10 4 ; 158 15 8 893 13 10 Repairs (implements, harness, &e.) 130 19 7 179 2 11 155 14 9 18 5 0 29 18 10 102 8 11 147 18 11 I 63 13 3 828 2 2 Sundries ; . .. .. 87 6 6 301 18 10 . 239 8 0 11 8 2 .. 167 5 2 !. 110 19 5 12 15 0 931 1 1 Buildings, repairs .. .. 3 2 4 5 14 1 7 11 2 4 7 6 40 9 0 23 6 1 : 84 10 2 Machinery repairs .. .. 1 6 3 3 19 7 6 13 5 .. 10 8 7 .. ! 3 19 2 7 15 1 34 2 1 Harvesting .. .. .. .. 382 13 3 .. .. ( 382 jo 3: Fencing, draining, and reading .. 40 6 0 .. 122 4 11 7 1 8 14 18 5 91 6 2 li 1 1] 30 8 5 317 7 6 Freight and cartage .. .. .. .. .. .. .. .. x 18 10 27 12 9 29 11 7 Rents, rates, &c. .. .. .. 677 2 1.. .. 677 2 r Depreciation 133 3 6 141 9 8 280 5 3 7 16 7 173' 7 11 354' 8 2 174' 3 4 lj' 1 9 1 279 16 2* Carried down .. .. .. 2,765 7 10 4,139 14 9 4,868 5 5 303 10 6 2,447 15 7 3,757 6 2 3,401 14 1 1,723 8 3 2 7 Total " •• 8 > 128 13 5 15,831 15 8 21,047 11 3 2,266 10 0 11,608 9 5 12,552 9 2 18,865 11 10 I 8,341 16 6 98,642 17 3 Interest on capital .. .. 1,542 6 8 1,733 15 6 1,530 14 6 73 19 9 1,132 10 0 1,294 10 2 1,070 0 0 I 743 4 10 9,121 1 5 profit .. .. ... 1,223 1 2 2,405 19 3 3,337 10 11 229 10 9 1,315 5 7 2,462 16 0 2,331 14 1. i 980 3 5 14.286 1 2 Total •• •• •• 2,765 7 10 4,139 14 9 4,868 5 5 303 10 6 2,447 15 7 3,757 6 2 3,401 14 1 J 1,723 8 3 23,407 2 7 Income. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ T~d Live-stock sales .. .. 353 10 10 1,166 11 5 1,135 7 3 11 10 8 775 8 7 763 5 6 2,291 7 2 1,068 12 10 7 565 14 3 Poultry and eggs .. .. 245 1 6 713 13 8 623 12 7 52 1 8 293 9 9 830 3 8 " 758 9 10 Skins, hides, &e. .. .. 0 12 2 34 15 0 98 2 11 20 4 0 16 19 5 83 17 10 309 10 1 6 14 9 570 16 2 Wool.. .. .. .. .. 221 2 3 176 18 1 .. 298 16 10 .. 254 10 2 .. 951 7 4 Butterfat 138 6 9 •• 566 8 4 .. 341 12 11 76 14 2 j 956 6 10 1,042 2 6 3,121 11 6 Milk and cream .. .. 2,051 7 5 2,051 4 0 3,710 7 6 678 8 0 1,314 12 4 4,084 10 0 1,068 15 8 492 18 9 15,452 3 8 Fruit and vegetables .. .. 1,743 16 11 3,073 9 2 2,924 0 10 311 13 10 1,385 4 7 936 7 2 580 1 4 731 15 9 11 686 9 7 Meat .. .. 38 6 8 438 8 6 700 17 5 188 8 10 525 9 9 257 8 4 2,641 8 1 16 16 11 4,'807 4 6 Cereals, hay, &c 645 6 8 .. .. 7 2 6 .. .. 39 15 0 692 4 2 OdiGKS ••••••>• 9199 •• .. t g jq Q Live-stock at 31st March, 1936 .. 1,757 2 6 3,659 15 0 5,430 0 0 491 5 0 3,706 17 6 4,599' 0 0 7 297' 10 0 3 12l'o 0 30 06" 10 0 Stored and growing crops at 31st 1,785 0 0 3,827 10 0 5,681 16 4 512 18 0 2,709 6 5 92] 2 6 3 466 2 6 l'822 0 0 2o'725 15 9 March, 1936 ' j ' ' Sundries .. .. .. 5 8 11 .. .. .. 233 8 10 .. .. . . 238 17 9 Total •• •• 8,128 13 5 15,831 15 8 21,047 11 3 2,266 10 0 11,608 9 5 12,552 9 2 18,865 11 10 8,341 16 6 98,642 17 3 Profit brought down .. .. 2,765 7 10 4,139 14 9 4,868 ; 5 5 303 10 6 2,447 15 7 3,757 6 2 3,401 14 1 1,723 8 3 23,407 2 7 TotaI ■ • Li 2,765 7 10 4,139 14 9 4,868 5 5 303 10 6 2,447 15 7 3,757 6 2 3,401 14 1 [ 1,723 8 3 23,407 2 7

B.—l [PT. IV], Sup. TO 1936.

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Institutional Accounts— £ s. d. By Balance .. .. .. .. 392,249 14 6 Auckland .. .. .. .. 56,144 19 5 Christchurch .. .. .. .. 68,528 0 2 Dunedin .. .. .. .. .. 68,220 18 9 Hokitika .. .. .. .. 27,154 13 0 Nelson .. .. .. .. .. 42,725 16 3 Porirua .. .. .. .. .. 72,730 19 6 Tokanui .. .. .. .. .. 35,901 19 7 Kingseat .. .. .. .. 20,424 7 1 Interest on Wellington Land Account .. .. 418 0 9 £392,249 14 6 £392,249 14 6 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital Account : Public Works Fund .. 1,862,870 16 5 Land .. .. .. .. .. 233,273 10 0 Sundry creditors — £ s. d. Buildings (institutional) .. .. .. 1,045,659 3 1 Departmental .. .. 1,357 11 8 Buildings (farm) .. .. .. .. 26,396 .14 2 Other .. .. .. 5,749 0 3 Improvements .. .. .. .. 84,953 16 3 7,106 11 II Loose and artisans'tools .. .. .. 2,715 1 8 Bad Debts Reserve .. .. .. 7,727 0 0 Farm implements .. .. .. .. 3,274 10 6 Writing-off, Reserve Account .. .. 8,780 2 3 Plant and machinery (institutional) .. .. 55,365 11 8 Treasury Adjustment Account .. .. 258,656 11 3 Plant and machinery (farm) .. .. 1,847 14 2 Furniture and fittings .. .. .. 39,990 10 Stores and equipment .. .. .. 118,530 5 8 Motor-vehicles .. .. .. .. 1,372 0 0 Other vehicles .. .. .. .. 1,376 7 0 Surgical instruments .. .. .. 506 18 1 Live-stock .. .. .. .. 30,062 10 0 Stored and growing crops .. .. .. 20,725 15 9 Sundry debtors — £ s. d. Departmental .. .. 363 0 2 Other .. .. .. 77,666 4 6 78,029 4 8 Payments in advance .. .. .. 32 1 5 Assets in suspense. . .. .. .. 8,780 2 3 Excess of expenditure over income .. .. 392,249 14 6 £2,145,141 1 10 £2,145,141 1 10 Note.—(a) No charge has been made in farm accounts in respect of patients' labour. (b) Sundry debtors for maintenance at 31st March, 1936, have been estimated. J. Russell, Deputy Director-General of Mental Hospitals. F. J. Twiss, Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV I . —G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1936.

MINES DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. I Income. £ s. d £ s. d. Rent of buildings, &c. .. .. .. 102 1 2 Advertising, books, &c. .. .. .. 66 7 9 Goldfields revenue .. .. .. .. 21,712 10 7 Assistance to mining— £ s. d. Territorial revenue under Mining Act, 1926 .. 108 5 6 Assistance to prospecting .. 2,117 9 2 Registration and other fees .. .. .. 1,853 12 0 Assistance to roads .. .. 130 0 0 Interest .. .. .. .. .. 387 14 6 Erection of bridge, Howard River.. 200 0 0 Hire of drilling-equipment . . . . .. 543 1 9 Extension and maintenance of Prospecting subsidies paid now recoverable . . 2 18 1 Hogburn Sludge Channel . . 333 0 0 Sale of mining equipment acquired under 2,780 9 2 section 226, Mining Act, 1926 .. .. 41 16 0 Collecting goldfields revenue and law-costs .. 346 4 4 Balance earned down .. .. .. 16,601 12 3 Drill-maintenance .. .. .. . . 356 5 10 Examinations .. .. .. .. 158 10 2 Freight and cartage .. . . .. .. 12 11 3 Fuel, light, and water, &c. .. .. .. 30 18 9 Office requisites . . .. .. .. 32 13 11 Postages and telegrams .. .. .. 212 18 10 Printing and stationery .. .. .. 197 3 10 Rents .. .. .. .. . . 467 13 1 Salaries .. .. .. .. .. 8,696199 Schools of Mines and libraries in mining townships 3,048 6 7 Sundry expenses .. .. .. . . 30 2 8 Supervision of prospectors, Unemployment Board schemes .. .. .. .. 81 12 0 Telephones .. .. .. .. . . 180 11 1 Travelling allowance and expenses and motormaintenance .. .. .. .. 1,83588 Depreciation .. .. .. .. 1,024 9 2 Goldfields revenue .. .. .. .. 21,712 10 7 Bad debts .. .. .. .. .. 81 14 5 £41,353 11 10 £41,353 11 10 £ s. d. £ s. d. Balance brought down .. .. .. 16,601 12 3 Excess of expenditure over income .. .. 17,412 18 6 Interest on capital .. .. .. .. 811 6 3 £17,412 18 6 £17,412 18 6 COAL-MINES ACT, 1925. Revenue Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. National-endowment revenue .. .. .. 1,375 8 6 Rents, royalties, and fees from leases and licenses Westport Harbour revenue .. .. .. 8,975 11 7 under the Coal-mines Act, 1925 .. .. 23,912 9 I Primary Education Account .. .. .. 2,417 0 0 Secondary Education Account .. .. 795 1 0 Lands for Settlement Account .. .. .. 42 12 2 Greymouth Harbour Board .. .. .. 1,839 5 9 Remissions of rent and royalty under section 17 of the Coal-mines Act, 1925, and section 7 of the Finance Act, 1932 (No. 2) .. .. .. 118 12 0 Bad debts written off .. .. .. 169 9 2 Consolidated Fund : Territorial revenue, carried down .. .. .. .. .. 8,179 8 11 £23,912 9 1 £23,912 9 1 Net Revenue Account. £ 8- d. £ g . d. Salaries .. .. .. .. .. 491 3 3 Territorial revenue brought down .. 8,179 811 Postages and telegrams .. .. .. 30 0 0 Commission for collecting .. .. 472 17 10 Printing and stationery .. .. .. 80 0 0 Depreciation .. .. .. . . 14 8 Balance carried down .. .. .. 8,049 18 10 £8,652 6 9 £8,652 6 9 £ S. d. £ s. d. Interest on capital .. .. .. .. 010 0 Balance .. .. .. .. .. 8,049 18 10 Excess of income over expenditure .. .. 8,049 810 i I £8,049 18 10 £8,049 18 10 Note. —The Revenue Account includes rents for period Ist July, 1935, to 30th June, 1936, and royalties for period Ist January, 1935, to 31st December, 1935.

B — 1 [PT. IV], SUP. to 1936.

MINES DEPARTMENT —continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. .. 4,349 0 0 Consolidated Eund .. .. 7,496 9 9 Buildings .. .. .. .. .. 198 8 1 Public Works Eund .. ..806,195 15 11 Stores .. .. .. .. .. 0 10 3 ■ 813,692 5 8 Motor-cars.. .. .. .. .. 207 17 3 Creditors — Furniture and fittings .. .. .. 384 12 5 Departmental .. .. 308 11 9 Mechanical office appliances .. .. .. 37 14 4 Sundry .. .. .. 12,54110 1 Stationery .. .. .. .. .. 1000 12,850 1 10 Stamps .. .. .. .. .. 29 15 7 Reserves : Reserve for bad and doubtful debts .. 500 0 0 Saleable publications .. .. .. 365 16 5 Writings-off, Suspense Account .. .. 623 711 £ s. d. Amounts held in deposit .. .. .. 7,341 18 5 Mortgages .. .. .. 7,40.1 6 8 Treasury Adjustment Account .. .. 10,144 810 Interest accrued and unpaid .. 97 15 1 7,499 1 9 Debtors — Departmental .. .. 152 12 4 Sundry .. .. .. 13,474 11 4 13,627 3 8 National Development Account: Development of mining .. .. .. .. 793,590 5 1.1 Drills and equipment .. .. .. 7,089 19 0 Library and maps . . .. .. .. 59 13 2 Exhibits .. .. .. .. .. 204 16 7 Mineral collections .. .. .. .. 56 15 4 Instruments .. .. .. .. 114 16 11 Assets in Suspense Account .. . . . . 623 7 11 Deposit Accounts — £ s. d. Post Office .. .. • • 46 0 0 Mining Act, 1926 .. .. 1,145 4 4 Receiver-General .. .. 2,686 0 0 Receivers of Gold Revenue .. 1,376 5 5 Local bodies .. .. 1,238 8 8 Eixed deposits .. .. 850 0 0 7,341 18 5 Excess of expenditure over income : Mines Department .. .. 17,412 18 6 Less excess of income over expenditure, Coal Revenue Accounts .. .. 8,049 8 10 —— 9,363 9 8 £845,152 2 8 £845,152 2 8 Notes. — Subsidies totalling £6,916 18s. lid. paid to mining companies and syndicates are recoverable, but only if payable gold in sufficient quantities is won. The item National Development Account, £793,590 ss. lid., represents expenditure out of the Public Works Eund from 1870 to 1922 which is not included in other items of the Balance-sheet. A. Tyndall, Under-Secretary. A. W. Gyles, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

MINING ADVANCES ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1936. Expenditure. £ s. d. Income,. £ s d Interest on capital 1,444 13 6 Interest on advances .. . 745 10 0 Reserved for losses 745 10 0 Balance: Loss .. .. ." 1,44413 g £2 ' 190 3 6 £2,190 3 6 Balance-sheet as at 31st March, 1936. Liabilities* Assets sri Capital Account— £ s. d. £ s. d. Advances ' u gin (i n Loans at 3J per cent. .. 23,545 0 0 Sundry debtors .. .. .. 4 51fi IP n Loans at 4 per cent. .. .. 15,515 0 0 Treasury Adjustment Account .. .. 6 6 , , ~ ' 39,060 0 0 Excess of expenditure over income .. 1 444 19 « .Reserve for losses .. .. 3,652 19 0 ' ' £42 ' 71219 0 £42,712 19 0 H. Tyndall, Under-Secretary. A. W. Gyles, A.R.A.N.Z., Accountant. 1 he , reb 7 c erti fy tllat tlle Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—J. H. Fowler, Deputy Controller and Auditor-General. KAURI-GUM INDUSTRY ACCOUNT. (ABOLISHED.) Balance-sheet as at 31st March, 1936. Liabilities. £ s . d. Assets f 1 Capital: Debentures at 3 per cent 57,000 0 0 Sundry debtors . ' ' oo n Writmgs-off reserve 24 610 Losses in Suspense .. !! " 24 610 Treasury Adjustment Account .. .. 16,021 1 7 Accumulated loss (Account abolished 31st March, 1931 ) •• ■■ •• 73,019 1 7 8 5 £73,045 8 5 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Balance-sheet has been duly examined and compared with the relative books and ocuments submitted for audit, and correctly states the position as disclosed thereby.—G. F. C. Campbell Controller and Auditor-General. 5

B. —1 [PT. IV], SUP. TO 1936.

MARINE DEPARTMENT. HEAD OFFICE. Income and Expenditure Account fob the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. •• •• 7,830 3 2 Miscellaneous receipts .. .. .. .. 16 19 1 R en t .. .. .. 813 0 0 Balance carried down .. .. .. .. 9,267 0 6 Printing and stationery .. .. .. 137 10 9 Office fittings and requisites .. .. .. 11 9 2 Postage, telegrams, and rent of boxes .. .. 145 18 1 Telephone rentals, &c. .. .. . ■ 91 13 10 Books, newspapers, &c. .. .. • • 41 0 0 Maintenance of typewriters, &c... .. .. 26 4 3 Overtime and meal allowances .. .. ■. 8 16 4 Travelling-expenses .. .. .. • • 87 10 9 Miscellaneous expenses.. . . .. .. 0 3 3 Depreciation : Furniture and equipment .. .. 90 10 0 £9,283 19 7 £9,283 19 7 £ s. d. Apportionment of cost of administration to branches. £s. d. Balance brought down .. .. .. 9,267 0 6 Mercantile Marine Branch .. .. .. 5,645 7 0 Interest on capital .. .. .. 819 9 Harbours Branch .. . . .. .. 534 16 5 Inspection of Machinery Branch .. .. 2,139 £> 10 Fisheries Branch .. . . •. • • 356 11 0 Ross Dependency Account .. . . .. 50 0 0 Westport Harbour Account .. . . . . 500 0 0 Rock Oyster Industry Account .. .. 50 0 0 £9,276 0 3 £9,276 0 3 MERCANTILE MARINE BRANCH. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. ! Income. £ s. d. Lighthouses— £ s. d. £ s. d. Light dues . . . . . . .. . . 94,020 10 10 General maintenance .. ..22,384 10 11 Survey of ships 3,625 5 10 Working-expenses of tender ..21,367 7 0 Engagement and discharge of seamen .. .. 1,793 8 6 43,751 17 11 Fines and forfeitures .. .. .. .. 17 15 8 Mercantile Marine Offices, &c.— Deck-cargo licenses .. .. .. .. 38 5 0 Salaries ■■ 13,460 5 4 Examination fees .. .. .. .. 202 3 0 Services of Customs officers .. 1,935 0 0 Sale of charts, books, and forms .. M| j -j^ en £ t . 1,556 15 7 Sale of New Zealand Nautical Almanac . . 147 1 0 Fuel, light, &c.' !! .. 47 3 0 Registry of shipping fees .. .. .. 74 18 9 Printing and stationery . . 187 9 0 Salvage .... .. .. .. 36 78, Office fittings and requisites .. 44 711 Costs awarded the Department— Postage, telegrams, and rent of Nautical inquiries .. .. .. .. 17 12 b j )0X g S 91 17 2 Prosecutions under Shipping and Seamen Act .. 4 4 0 Telephone rentals, &c. " !! 189 15 2 Fares, freight, &e. .. .. 642 3 8 Books, newspapers, &c. . . 93 9 7 Services of lighthouse tender m respect of harbours 571 13 4 Legal expenses ' .. . . 66 0 Rents of buildings and reserves .. . . 156 0 0 Inquiries into shipping casualties 86 19 5 Radio messages . . .. .. . . 15 12 11 Salvage expenses .. .. 26 17 8 Mail subsidy.. .. .. 10 0 0 Transfer expenses .. .. 85 3 2 Miscellaneous receipts .. .. .. 38 8 3 Travelling-expenses . . . . 444 0 2 Examination expenses . ■ 306 2 8 Charts, saleable books and forms 392 12 5 "New Zealand Nautical Almanac" 478 15 7 Preparation of Tide-tables .. 550 0 0 Checking passenger traffic . . 77 14 3 Relief of distressed seamen .. 7 7 0 Grant to Imperial Shipping Committee .. ■ • • • I*>o 0 0 Miscellaneous expenses.. .. 28 10 8 20,256 11 9 Head Office administration .. .. 5,645 7 0 Losses on disposal of surplus stores .. 177 0 9 Depreciation — Buildings, including lighthouse dwellings .. ■. 2, 596 6 10 G.S.S. " Matai" .. .. 4,034 4 8 Lighthouses .. . • ■ • 4,035 3 7 Furniture and equipment .. 1,089 7 11 11,755 3 0 Balance carried down .. ■■ .. 20,685 11 / £102,271 12 0 £102,271 12 0 £ s. d. £ s. d. Interest on capital .. .. • • .. 13,100 4 9 Balance brought down .. .. .. 20,685 11 7 Excess of income over expenditure .. .. 7,585 610 £20,685 11 7 £20,685 11 7

B.r-rl [Pt. IV], Sup, to 1936.

MARINE DEPARTMENT—continued. HARBOURS BRANCH. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ g d Salaries and wages .. .. .. .. 807 14 0 Pilotage .. .. .. ~ ~ 479 -jS jq Repairs and maintenance .. .. .. 635 710 Port charges .. .. .. . \ " ggg ] 8 jj Services of lighthouse steamer . . . . .. 571 13 4 Harbourmaster's fees .. .. " .. 2 8 4 Supervision and maintenance of foreshore .. 733 0 0 Wharfage .. .. ~ ~ '' 37Q jg j Rent . . .. .. .. .. 26 14 4 Harbour boat license fees .. .. .. 14 10 0 Office expenses .. .. ~ .. 10 1 8 Watermen's license fees .. , . 1 10 0 Printing and stationery .. .. .. 37 11 7 Contributions from local authorities " 40 0 0 Telephone rentals, &c. .. .. .. 20 16 0 Foreshore rentals .. .. ' 671 11 2 Travelling-expenses .. .. .. .. 918 6 Royalty on shingle, sand, &e. .. .. ..1 519 1 8 Grants and subsidies .. .. 250 0 0 Order in Council and permit fees .. !' '13 5 0 Reserve for bad debts .. .. .. .. 52 0 0 Rents of buildings and reserves .. .. " 5*7 12 11 Head Office administration .. .. .. 534 16 5 Sale of books .. .. . . |' 37 1 9 Depreciation— £ s. d. Services to Customs Department .. .. 155 0 0 Buildings .. .. .. 113 10 9 Miscellaneous receipts .. .. ~ 10 5 1 Equipment .. .. 444 4 8 557 15 5 Balance carried down .. .. .. .. 0 9 8 £4,247 18 9 £4,247 18 9 £ s. d. £ s d Interest on capital .. .. .. .. 605 710 Balance brought down .. . . .. 0 9 8 Excess of expenditure over income .. .. 604 18 2 £605 7 10 £605 7 10 INSPECTION OF MACHINERY BRANCH. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d • Salaries .. .. .. .. .. 11,563 4 7 Inspection fees .. .. .. .. 19,224 5 3 Rent .. .. .. .. .. 775 11 1 Examination fees .. .. .. .. 422 14 6 Printing and stationery .. .. .. 202 4 5 Drawings, Examination of .. .. .. 298 10 0 Office fittings and requisites .. .. .. 48 611 Sale of publications .. .. .. .. 7 2 6 Postage, telegrams, and rent of boxes .. .. 212 8 3 Miscellaneous receipts .. .. .. .. 36 711 Telephone rentals, &c. .. .. .. 177 2 8 Commission on revenue collected by Post and Telegraph Department .. .. •. 196 1 0 Books, newspapers, &c. .. .. .. 58 16 5 Fuel, light, and cleaning .. .. .. 16 17 4 Transfer expenses .. .. .. .. 17116 Travelling-expenses .. .. .. .. 2,547 710 Reserve for bad debts .. .. .. .. 48 0 0 Head Office administration .. .. •• 2,139 5 10 Depreciation— £ s. d. Motor-vehicles .. .. 81 11 5 Furniture and equipment .. 220 12 11 —— 302 4 4 Balance carried down .. .. .. .. 1,683 18 0 £19,989 0 2 £19,989 0 2 £ s - d. £ S- d. Interest on capital .. .. .. .. 43 15 10 Balance brought down .. .. .. 1,683 18 0 Excess of income over expenditure .. .. 1,640 22 £1,683 18 0 £1,683 18 0

d —B. 1, [FT. IV], SUP. to 1936.

B.—l [PT. JV]. BIT. TO 1936.

MARINE DEPARTMENT —continued. FISHERIES BRANCH. Income and Expenditure Account fob the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Salaries and wages .. .. .. .. 3,575 12 2 Fishing-boat licensc, registration fees, &c. .. 383 2 6 Salmon fisheries .. .. .. .. 533 6 2 Salmon license fees .. . . . ■ .. 33 0 0 Maintenance of launches .. .. .. 260 8 8 Toheroa areas: Rentals and license fees . . .. 313 0 0 Rent .. .. .. .. .. 152 0 0 Sale of salmon .. .. .. .. 49 11 4 Printing and stationery .. .. .. 51 11 10 Rental of buildings .. .. .. . • 26 2 6 Office fittings and requisites '.. .. .. 18 7 8 Haunch-hire .. .. •• 20 3 3 Postage, telegrams, &c. .. .. .. 22 110 Sale of publications .. .. .. . ■ 410 9 Telephone rentals, &c. .. .. .. 43 19 2 Costs awarded the Department in connection with Books, newspapers, &c. .. .. .. 11 1111 prosecutions under the Fisheries Act .. ... 36 14 3 Legal expenses, &c. .. .. .. .. 76 14 ,6 Miscellaneous receipts .. .. ~ .. 2 4 2 Transfer expenses .. .. .. . 1 3. 2 Balance carried down .. .. ... .. 5,081 16 5 Travelling-expenses .. .. .. .. 448 15 9 Fisheries investigation .. .. .. 198 12 11 Miscellaneous expenses.. .. .. .. 14 15 11 Head Office administration .. .. .. 356 11 0 Depreciation— £ s. d. Buildings .. .. .. 15 10 7 Launches, &c. .. . . 134 7 11 Motor-vehicles .... 34 14 0 184 12 6 £5,950 5 2 £5,950 5 2 £ s. d. £ s. d. Balance brought down .. .. .. 5,081 16 5 Excess of expenditure over income .. .. 5,972 4 11 Net lpss on rock oyster industry transferred from Profit and Loss Account .. .. .. 776 9 8 Interest on capital .. .. .. .. 113 18 10 £5,972 4 11 £5,972 4 11 ROCK OYSTER INDUSTRY. Profit and Loss Account for 1935 Season. Dr. £ s. d. Gr. £ s. d. Salaries and wages .. .. .. .. 3,326 19 10 Sales .. .. .. .. .. 3,762 6 8 Maintenance of ketch and launches .. .. 527 9 3 Sale of stores .. .. .. .. 3 0 0 Freight and cartage .. .. .. .. 150 910 Balance carried down .. .. .. .. 672 6 1 Stores and materials .. .. .. .. 101 2 8 Wharfage and cranage .. .. .. 27 16 6 Rent, fuel, light, &c. .. .. .. .. 52 4 6 Administration expenses .. .. .. 80 12 5 Travelliiig-expenses .. .. .. . ■ 60 1 8 Office expenses .. .. .. .. 21 6 10 Printing and stationery .. .. .. 14 8 10 Advertising .. .. .. .. .. 426 Depreciation : Launches, &c. .. .. .. 70 17 11 £4,437 12 9 £4,437 12 9 £ s. d. £ s. d. Balance brought down .. .. .. 672 6 1 Net loss .. .. .. .. .. 776 9 8 Sale of building : Loss on realization .. .. 59 6 10 Interest on capital .. .. .. .. 44 16 9 £776 9 8 £776 9 8 Note. —This account includes expenditure on oyster cultivation amounting to £895 ss. 7d. ROSS DEPENDENCY. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Miscellaneous expenses.. .. .. .. 5 0 0 Whaling license fees .. .. .. .. 500 0 0 Head Office administration .. .. .. 50 0 0 Balance carried down .. .. .. .. 445 0 0 • £500 0 0 £500 0 0 £ s. d. £ s. d. Interest on capital .. .. .. .. 0 4 3 Balance brought down .. .. .. 445 0 0 Excess of income over expenditure .. .. 444 15 9 £445 0 0 £445 0 0

B. I | PT. IV], SUP. TO 1936.

MARINE DEPARTMENT—continued. Aggregate Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Head Office.. .. .. .. .. 9,193 9 7 Head Office .. .. .. .. .. 1« 19 1 Mercantile Marine .. .. .. .. 64,185 10 3 Mercantile Marine; .. .. .. .. 102„271 12 0 Harbours .. .. .. .. .. 3,154 17 3 Harbours .. .. .. . ... 4,247 18 .9 Inspection of machinery .. .. .. 15,863 12 0 Inspection of machinery .. .. .. 19,989 0 2 Fisheries .. .. .. .. .. 9,785 3 4 Fisheries .. .. .. .. .. 4,633 15 5 Ross Dependency .. .. .. .. 5 0 0 Ross Dependency .. .. .. .. 500 0 0 102,187 12 7 131,659 5 5 Depreciation .. .. .. .. 12,96132 Proportion of administration charges transferred Balance carried down .. .. .. 17,010 9 8 to Westport Harbour Account. .. .. 500 0 0 £132,159 5 5 £132,159 5 5 £ s. d. £ s. d. Interest on capital .. .. .. .. 13,917 8 0 Balance brought down .. .. .. 17,010 9 8 Balance, being excess of income over expenditure after charging depreciation and interest on capital .. .. .. .. .. 3,093 1 8 £17,010 9 8 • £17,010 9 8 Subsidy paid to Greymouth Harbour Board in £ s. d. £ s. d. terms of section 5 of the Greymouth Harbour Balance brought down .. .. .. 3,093 : 1 8 Board Amendment Act, 1920 .. .. 2,625 0 0 Net surplus for year .. .. .. .. 468 1 8 £3,093 1 8 £3,093 1 8 Balance-sheet as at 31st March, 1936. Liabilities. Assets. Capital— £ s. d. £ s. d. £ s . d. Public Works Fund .. .. 281,655 12 4 Land .. .. .. .. ~ 28,941 17 0 Consolidated Fund .. .. 182,365 14 3 Buildings .. .. .. .. .. 4,020 8 1 Employment Promotion Fund .. 137 11 2 Lighthouses (including land, towers, buildings, — 464,158 17 9 furniture, apparatus, and equipment) .. 222,421 9 2 Creditors— Fog-signals . . .. .. .. . . 6,550 1 0 Departmental .. .. 1,276 .10 6 Radio direction-finding beacons .. .. 667 18 10 Sundry .. .. .. 1,635 14 8 Beacons, buoys, and moorings .. ... .. 5,303. 8 : ,1 2,912 5 2 Government steamer" Matai" .. 60,769 2 5 Rentals, &c., paid in advance ... .. .. 23 11 3 Wharves .. .. .. .. .. 1,153 17 10 Reserves for bad debts . . .. . . 197 14 4 Harbour equipment (including launches, flag-staffs, Deposit Accounts .. .. .. .. 750 9 0 signalling apparatus, tools, &c.) .. .. 634 15 3 Writings-off Reserve Account .. .. .. 127 18 4 Oyster-beds.. .. .. .. .. 118,388 16 7 Treasury Adjustment Account .. .. 7,881 17 5 Oyster ketch, launches, and boats .. .. 372 3 0 Income and Expenditure Account .. .. 468 1 8 Fish-hatcheries and equipment.. .. . . 1, 749 16 1 Motor-vehicles .. .. .. .. 443 10 6 Automatic flashing-lamps .. . . .. 57 3 8 Test pumps and pressure-gauges .. .. 400 0 10 Office furniture and fittings .. .. .. 556 4. 9 Mechanical,office appliances .. .. .. 90 18 2 Library .. .. .. .. .. 484 18 3 Stores, tools, &c. .. .. .. .. 11,152 8 3 Stationery .. . . .. .. .. 365 12 0 Charts, saleable books and forms .. .. 2 ,-118 9,1 Unemployment insurance stamps .. , r .. 69 2 10 Official stamps . . ~ .. . . 73 15 10 Debtors — £ s. d. Departmental .. .. 341 15 4 Sundry . . .. .. 7,995 0 4 8,336 15 8 Writings-ofi Suspense Account .. . . 127 18 4 Deposit Cash Account— Receiver-General's deposits .. 10 0 0 . ; Other deposits .. .. 740 9 0 750 9 0 Cash in Post Office .. .. .. . . 519 14 5 £476,520 14 11 £476,520 14 11 J. E. Engel, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B. -I [i' r. IT], strp. To 1936.

NATIONAL PROVIDENT FUND AND FRIENDLY SOCIETIES DEPARTMENT. NATIONAL PROVIDENT FUND DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Gr. £ s . d. Administration Expenses— Recoveries .. .. . . .. . . 15 12 0 Salaries .. .. .. 8,525 8 3 Balance carried down , , 101 300 4 2 Audit .. .. .. 150 0 0 Fees for certificates of birth, &c. 50 0 0 Rent .. .. .. 756 6 7 Commission, allowances, and agency expenses .. .. 4,632 311 Postages, telegrams, &c. .. 27fc> 8 2 Telephone services .. .. 87 17 8 Post and Telegraph Department : Services .. .. 791 16 0 Government Actuary : Services 687 17 3 Travelling allowances and expenses .. .. .. 418 15 4 Printing and stationery .. 288 6 3 Fuel, light, power, and water .. 69 10 3 Office maintenance .. .. 173 6 2 16,807 17 10 Other itemsMaternity claims .. 27,692 0 0 State subsidy .. .. 56,732 11 7 Depreciation .. .. 83 6 9 84,507 18 4 £101,315 16 2 £101,315 16 2 £ s. d. £ s _ Balance brought down .. .. .. 101,300 4 2 Excess of expenditure over income .. .. 101,321 2 6 Interest on capital .. .. .. .. 20 18 4 £101,321 2 6 £101,321 2 6 FRIENDLY SOCIETIES DEPARTMENT; Income and Expenditure Account for the Year ended 31st March, 1936. Dr. Administration expenses— £ s. d. £ s. d. C'r. £s d Salaries .. ~ .. 1,213 10 10 Sundry fees .. .. .. ~ 1 13 0 Government Actuary .. .. 2,289 18 0 Balance carried down .. .. " .! 3,814 4 5 Postages and telegrams .. .. 56 12 0 Printing and stationery .. .. 66 18 4 Rent .. .. .. .. 101 6 2 Telephone services .. .. 23114 Travelling allowances and expenses 34 14 I Fuel, light, power, and water .. 3 5 1 Office maintenance .. .. 8 17 —— 3,797 17 5 Other items: Depreciation .. .. .. 18 0 0 *»■ Bl6 17 5 £3,815 17 5 £ s. d. £ ,|_ Balance brought down .. .. .. 3,814 4 5 Excess of expenditure over income 3 817 13 •( Interest on capital .. .. .; .. 3 810 £3,817 13 3 £3,817 13 3 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s d Capital account .. .. .. .. 524 9 2 Furniture and fittings .. .. .. 302 16 2 Creditors — Mechanical appliances .. .. 221 13 n Departmental .. ~ .. .. 247 16 6 Stationery .. ~ .. . oqo n 7 SOnd-ry .. .. .. .. .. 2,730 19 1 Stamps .. .. .. . 16 17 1 Treasury Adjustment Account .. .. 102,509 410 Excess of expenditure over income— £ s. d. National Provident Department 101,321 2 6 Friendly Societies Department 3,817 13 3 105,138 15 9 £106,012 9 7 £106,012 9 7 C. G-osTEtow, Superintendent, National Provident and Friendly Societies Department. I hereby certify that the Income and Expenditure Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at comm"— ment of parliamentary return B. 1 fPt. IVj. —J. H. Fowler, Deputy Controller and Auditor-General

B. I [Pt. IV |. Stop. to 1936.

NATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. Administration expenses £ s. d. £ s. d. Departmental receipts— £ s. d £ i* ā Salaries and allowances ..58,081 14 0 Native Land Court Fees .. 4.03:! io 4 Travelling expenses and allowances 4,743 2 5 Maori Land Board Fees .. 718 2 1 Advertising, books, and news- _____ g 351 12 g papers .. .. .. 88 5 11 Administration receipts— Agents commission .. .. 10 0 0 Native Trustee .. ..13,406 0 0 Audit fee .. . . .. 150 0 0 Maori Land Boards .. .. 9,780 0 0 Expenses Board of Native Affairs 79 12 3 Native-land development .. 7,912 0 0 Expenses of consolidation of gj ygg q Native lands .. .. 473 14 6 Other receipts .. .. .. .. '402 810 -treight and cartage .. .. 172 5 2 Balance carried down, being excess of expenditure _ Fuel, light, and cleaning .. 247 16 9 over income . . .. .. 58 300 1 2 Legal expenses .. .. 36 3 G Maintenance of furniture, equipment, and motor-vehicles . . 757 2 10 Postages and telegrams .. 1,644 0 9 Printing and stationery .. 2,450 5 8 Public Service Superannuation Fund, Native Trustee's contribution towards . . .. 122 15 0 Rent .. .. .. 1,210 2 11 Services, Post and Telegraph Department . . . . 191 1 9 Miscellaneous expenses. . .. 13 6 6 Depreciation .. . . .. 328 1 5 Debts irrecoverable written off .. 271 13 8 Furniture written off .. .. 2 17 11 71,074 2 11 Expenses of other services— Compensation to Natives for Taranaki lands .. 5,000 0 0 Contributions towards memorials £ s. d. to representative Maoris .. 250 0 0 Contribution towards cost of Maori carved house at Waitara 100 0 0 Destruction of rabbits on Native lands . . . . .. 2,251 13 3 Eradication of noxious weeds . . 578 5 6 Maori Arts and Crafts School, expenses of .. .. 500 0 0 Recoupment to Public Works Fund for survey liens written off (on account) . . .. 3,000 0 0 Water-supplies for Natives .. 62 10 0 11,742 8 9 Expenditure under special Acts of the Legislature— Native Land Amendment and Native Land Claims Adjustment Act, 1922, section 7, and Native Land Amendment and Native Land Claims Adjustment Act, 1923, section 13 (Arawa Lakes claims) .. .. .. 6,000 0 0 Expenditure under Civil List Act, 1920, Part V (Native Purposes)— £ s. d. Medical services .. .. 3,633 1 6 Food and clothing .. .. 1,750 6 2 Pensions and cash allowances .. 8 2 0 Water supplies and sanitation . . 40 5 5 Native hostels—expenses of .. 94 0 2 Flood relief .. .. .. 414 5 6 Miscellaneous .. .. 395 10 0 6,335 10 9 £95,152 2 5 £95,152 2 5 £ s d.. £ s. d. Balance brought down .. .. .. 58,300 1 2 Adjustment on account of previous year .. 1 17 9 Interest on capital .. .. .. .. 432 10 5 Balance .. .. .. .. ..58,730 13 10 £58,732 11 7 £58,732 11 7

B— 1 [PT. IV], SUP. TO 1936.

NATIVE DEPARTMENT —continued. Balance-sheet as at 31st Maech, 1936. Liabilities. £ s. d. £ s. d. 4sseis. £ s. d. £ s. d. Capital account 10,800 6 1 Land 6,765 0 0 Sundry creditors — Buildings ■■ ■■ ■■ •• 1 >425 Departmental.. .. .. 1,052 5 3 Buildings at Tikitiki .. .. 524 10 0 Sundry . ■ • • • 786 15 5 Less reserve unemployment subsidies 2 5 0 1,839 0 8 522 5 0 Payments in advance .. • • •• 016 8 Furniture and fittings .. .. •• 1,256 12 8 Amounts held on deposit . • ■ • • • 405 19 0 Mechanical office appliances .. .. 487 0 2 Writings-off in Suspense .. . • 274 11 7 Survey equipment . . .. .. 19 7 8 Treasury Adjustment Account .. •• 73,982 1 3 50b 7 10 Motor-vehicles .. .. .. • • 238 16 0 Equipment for Maori gatherings .. .. 85 16 0 Sundry debtors .. .. ■■ 16,542 4 8 Stationery on hand .. .. 458 12 0 Stamps on hand .. .. .. 90 8 1 549 0 1 Losses in Suspense Account . . . . . . 274 11 7 Deposit Account . . .. .. . ■ 405 19 0 Excess of expenditure over income .. .. 58,730 13 10 £87,302 15 3 £87,302 15 3 0. N. Campbell, Under-Secretary. R. Jellicoe, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

PENSIONS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Pensions — £ s. d. £ s. d. Credits from national-endowment residue for oldWar pensions and allowances 1,340,059 18 6 age pensions .. .. .. .. 40,939 10 6 Old-age pensions .. 1,699,630 16 11 Credits from sundry outstandings .. .. 2,146 18 7 Widows'pensions .. 310,013 10 11 Commission for paying Imperial pensions .. 3,428 10 1 Military pensions (Maori Credits from pensions paid to retired officers on War) .. .. .. 2,667 16 2 account of Post and Telegraph Department .. 124 8 1 Miners' pensions . . .. 66,868 2 6 Credits from other Governments Pensions for the blind .. 22,876 18 2 on account of payments "Family allowances .. 150,051 15 0 made — £ s. d. South African War pensions Canadian Government .. 221 12 10 and allowances .. 2,128 10 10 Commonwealth Government.. 26,061 310 Pensions to epidemic widows Imperial Government .. 3,334 14 3 and their dependants .. 989 10 1 Government of Fiji .. 018 11 Pensions to ex-members of South African Government .. 1 14 6 New Zealand Defence and Deposits Account: Imperial Naval Forces .. .. 2,141 3 5 pensions .. .. 193,367 18 1 Police pensions .. .. 1,556 6 9 222,988 2 5 Special annuities .. 6,297 9 1 Excess of expenditure over income .. .. 3,750,505 011 War veterans'allowances .. 21,247 7 1 Pensions under Civil Service Act .. .. .. 4,726 18 7 Judicature Act, 1908 .. 3,131 18 10 Pensions to retired postal officers . . .. 124 8 1 3,634,512 10 11 Administration charges — Advertising .. .. 12 7 0 Sundry office expenses .. 27116 Depreciation . . .. 230 11 8 Expenses in connection with payment of pensions overseas .. .. . . 24 19 1 Fees for certificates of age. . 124 18 0 Fuel, light, power, and water 128 17 5 Office equipment (repairs) .. 76 14 5 Overtime .. . . 741 12 i Post Office services .. 19,733 15 0 Postage and telegrams .. 3,738 7 2 Printing and stationery .. 2,305 1 4 Rent of offices .. .. 3,098 12 3 Salaries .. .. .. 40,557 5 9 Telephone services . . 283 18 2 Travelling-expenses (departmental officers) .. 1,084 5 1 War Pensions Appeal Board expenses .. .. 4,995 7 11 77,163 12 11 Other charges— Clothing allowances .. .. 441 9 9 Life-insurance loadings .. .. 172 2 0 Medical fees .. .. .. 8,469 12 10 Medical treatment — Ex-members of New Zea1a n d Expeditionary Forces .. .'. 71,079 15 9 South African War veterans . . .. 36 4 7 New Zealand Defence and Naval Forces .. 134 19 2 71,250 19 6 Rail concessions to disabled soldiers .. .. .. 1,733 13 5 Grant to Soldiers' Civil Reestablishment League .. .. 1,000 0 0 Travelling - expenses (pensioners) .. .. . . 2,400 6 10 Payments on account of other Governments — Canadian Government .. 221 12 10 Commonwealth Government .. .. 26,061 310 Imperial Government .. 3,334 14 3 Government of Fiji .. 0 18 II South African Government 114 6 Deposits Account: Imperial pensions .. 193,367 18 1 222,988 2 5 £4,020,132 10 7 £4,020,132 10 7 £ s. d. £ s. d. Balance brought down .. .. .. 3,750,505 0 11 Balance after charging interest .. .. 3,750,589 10 9 Interest on capital .. .. .. .. 84 9 10 £3,750,589 10 9 £3,750,589 10 9 Percentage of cost of administration to total expenditure : 1-92.

B—l [PT. IV], SUP. to 1936.

PENSIONS DEPARTMENT —continued'. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 2,108 17 4 £ s. d. £ a. d. Creditors — Furniture and fittings.. .. 1,560 8 7 Departmental .. .. .. .. 1,321 15 2 Mechanical appliances .. 411 3 4 Sundry .. .. .. .. 5,814 0 6 Permanent fittings, Auckland Pensions due but unpaid .. .. 40,687 16 3 office .. .. .. .137 5 5 Rent due but unpaid .. .. .. 1 7 6 2,108 17 4 Pensions paid but not cleared .. .. 1,478 0 10 Medical stores on hand .. .. .. 415 12 8 Deposits Account: Miscellaneous (J. Petrie), Stationery on hand .. .. .. 789 16 0 (Canadian Government) .. .. .. 2 18 1 Stamps on hand .. .. .. .. 80 5 11 Deposits Account, Imperial pensions.. .. 22,330 13 3 Pensions prepaid .. .. .. .. 281,624 7 11 Imperial pensions not cleared .. .. 11,573 2 6 Accounts prepaid .. .. .. .. 73 6 11 Treasury Adjustment Account .. ~ 4,043*652 11 9 Sundry debtors — £ s. d. Departmental .. .. 40,956 5 0 Advances on account other Governments (Finance Act, 1930 (No. 2), section 7) — Canadian Government .. 22ft 17 8 Commonwealth Government .. .. 15,421 8 0 Imperial Government .. 2,136 15 11 South African Government 1 14 6 —. 58,746 1 1 Cash in Deposits AccountMiscellaneous : J. Petrie .. .. .. 2181 Imperial pensions .. .. .. 34,440 6 6 Excess of expenditure over income .. .. 3,750,589 10 9 £4,128,871 3 2 £4,128,871 3 2 J. H. Boyes, Commissioner of Pensions. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement- of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1936.

STATE FOREST SERVICE. Summary of Nursery Tree-growing Operations for the Year ended 31st March, 1936.

Nursery Balance-sheets as at 31st March, 1936.

7 —B. 1 [PT. IV], SUP, TO 1936.

Dr - ! Gr. leeSltaef' Operational I T , f Profit to Stocks of Nurserv ami ReedS Transferor Expenses and i „ . .. Interest income and , Renta Sale of Trees and Seed - Trees, Seeds, asatlstApri? Trees from Distribution Depreciation. and Expenditure Total - _ an ? Trees and transferred to and Stores Total. 10« other Charges. Land Rental. Account Grazing. Seed. Plantations, &c. ery - at 31st March, iyat> - Regions. ' 1936. | K ■ , £„ ®- <*; * b- d ; „ £ s - d - £ s - d - £ 3- d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Kamgaroa .. .. 4,586 0 3 89 19 11 2,732 13 4 23 4 0 200 16 6 .. 7,632 14 0 .. .. 2,022 19 2 .. 5 609 14 10 7 632 14 0 Rotorua .. .. 8,769 2 8 180 6 3 3,787 5 5 366 18 1 408 1 10 82 14 1013,594 9 1 125 0 0 169 12 0 8,850 15 2 .. 1 1113 594 9 1 V! " " 7 10 50 8 0 181 6 6 60 19 9 60 16 3 .. 1,644 18 4 .. .. 1,284 14 8 .. 360 3 8 1*644 18 4 Golden Downs .. .. 1,828 13 2 61 4 8 2,503 9 1 128 8 0 94 5 9 .. 4.616 0 8 .. 50 15 10 1,611 7 6 .. 2,953 17 4 4'ôl6 0 8 Westland .. .. 37 10 0 .. 76 19 9 302 10 11 .. .. 417 0 8 59 17 0 .. .. 319 13 8 37 10 0 '417 0 8 Hanmer Springs .. 543 9 6 46 1 4 536 19 1 2 6 6 29 4 6 18 18 8 1,176 19 7 .. 39 18 6 747 9 9 .. 389 11 4 1,176 19 7 Tota ' s •• 1 7 >056 3 5 428 0 2 9,818 13 2 884 7 3 793 4 10 101 13 629,082 2 4 184 17 0 260 6 414,517 6 3319 13 813,799 19 129,082 2 4

Liabilities. j Assets T j i j i i Nursery. Creates Ca P ital - Total - Arboretum Buildings. Formation, j Fences. ! E^ s ge a 3 nd Seed Frames. Departmental 8to^®gf Total. j j j J ' Property. ' . . £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d. Riverhead .. .. 1,037 3 9 1,037 3 9 12 2 0 468 10 8 54 2 6 104 4 5 199 17 2 .. 3 0 0195 7 0 .. 1 037 3 9 Kaingaroa .. .. 5,745 17 10 5,745 17 10 .. .. 123 9 0 .. .. .. .. .. 12 14 0 5 609 14 10 5'745 17 10 Rotorua .. .. 34 5 6 8,925 8 11 8,959 14 5 .. 2,008 13 11 1,303 10 0 81 12 8 .. 590 0 0 .. 173 5 0 353 10 11 4*449 1 11 8 959 14 5 Karioi .. .. .. 397 1 4 397 I 4 .. .. .. 36 17 8 . . S60 3 8 '397 1 d Golden Downs .. 1 2 6 3,202 19 1 3,204 1 7 .. 2 12 0 64 11 4 12 6 10 14 5 64 12 6 50 1 6 2 953 17 4 3 °04 1 7 Westland . •• •• 3,077 11 7 3,077 11 7 .. 1,101 13 21,633 11 8 182 6 6 122 10 3 .. " .. 37 10 0 3 077 n 7 Hanmer Springs . . 403 6 10 403 6 10 .. .. .. .. . . 13 15 6 389 11 4 '403 6 10 Totals .. 35 8 022,789 9 422,824 17 4 12 2 0 3,581 9 93,179 4 6 425 16 1 333 1 10 691 10 2 3 0 0368 12 0 430 1 1113,799 19 122,824 17 4

B.—l [PT. IV], Sup. TO 1936.

STATE FOREST SERVICE— continued. Summary of Plantation Operations to 31st March, 1936.

Note. £ s. d. Main balance-sheet: Plantations .. .. .. .. .. .. .. .. 3,787,124 17 8 S. s. d. Value of buildings, &c., above .. .. .. .. .. .. 205,564 0 3 Debt on planted area .. .. .. .. .. .. .. 3,581,560 17 5 3,787,124 17 8

Expenditure. Receipts. ; ■ 1 , i I Cost to Age of Compound Expenditure (v , tf (Vl T twl , llllw i CnmTirmnri Value of | Date Planta- ,,, . Expenditure Interest on from f "interest on Land Rental Total Revenue Interest on Buildings and ; Debt on Total Areas per Acre. tion. Plantation. & Date Actual Unemployment °L rSI TreS, i compounded. Tota1 ' Revenue. Intent on Departmental , Planted Area . lotal. p]ante(1 Expenditure. Funds. lrees ' j 00st 01 lrees ' ; »e\enue. property. I I NORTH ISLAND. £ s. d. £ s. d. I £ s. d. £ s. d. £ s. d. £ s. d. £ ?. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Acres. £ s. d. Years. Maramarua .. .. 60.807 5 S 16,188 14 1 5,187 7 2 4,084 2 8 1,112 18 4 1,787 4 10 89,167 12 9 247 17 10 34 18 1 7,873 2 4 81,011 14 6 89,167 12 9 12,973 6 4 11 8 Riverhead .. .. 56,189 4 11 16,369 12 7 6,911 12 11 7,892 17 11 2,209 7 3 1,185 16 11 90 „758 12 6 1,000 7 9 101 0 4 6,452 7 0 83,204 17 5 90,758 12 6 11,613 7 3 3 10 Tairua .. .. 61,868 8 10 12,421 12 5 10,052 17 9 13,091 15 5 2,011 3 11 1,269 19 0 100,715 17 4 399 0 3 44 8 7 13,91:9 18 4 86,342 15 2 100,715 17 4 11,040 7 16 5 7 Puhipuhi .. .. 13,651 7 5 7,221 16 2 1,395 11 3 706 17 9 583 14 7 354 10 11 23,913 18 1 452 8 10 139 5 3 835 4 2 22,486 19 10 23,913 18 1 966 23 5 7 18 Kaingaroa .. .. 412,821 14 6 173,710 15 3 73,085 14 11 138,193 6 7 72,014 16 4 48,814 3 9 918,640 11 4 3,844 12 6 1,223 8 2 41,372 12 3 872,199 18 5 918,640 11 4 276,113 3 3 2 25 Waiotapu .. .. 118,924 18 11 136,466 16 4 654 9 10 25,906 0 6 51,876 12 1 5,612 5 11 839,441 3 7 1,951 14 9 1,206 0 5 5,642 13 2 330,640 15 3 339,441 3 7 7,387 44 15 2 38 Wtiakarewaxewa .. 154,783 17 11 166,557 11 5 .. 23,361 4 11 44,537 16 8 7,625 9 5 396,866 0 4 7,274 9 7 4,574 5 1 7,927 9 11 377,089 15 9 396,866 0 4 8,504 44 6 10 37 Karioi .. .. 63,715 6 1 17,048 3 5 15,566 14 7 17,906 9 2 3,334 2 5 4,025 14 5 121,596 10 1 928 1 2 234 4 4 16,180 14 2 104,253 10 5 121,596 10 1 18,669 5 11 8 10 South Island. Golden Downs .. 87,862 17 4 17,843 10 9 21,206 14 9 36,198 19 8 5,923 11 1 6,734 0 9 175,769 14 4 975 9 4 118 14 8 18,854 4 8 155,821 5 8 175,769 14 4 20,353 7 13 1 9 Westland .. .. 25,963 17 1 5,527 13 9 802 18 2 10,270 17 4 1,424 9 7 170 8 11 44,160 4 10 58 9 10 2 19 5 1,377 9 5 42,721 6 2 44,160 4 10 3,005 14 4 4 13 Balmoral .. .. 119,776 111 52,308 2 4 12,462 10 8 36,932 14 11 19,982 12 11 10,209 6 9 251,671 9 6 4,542 16 10 1,125 14 7 10,983 0 4 235,019 17 9 251,671 9 6 22,300 10 10 9 19 Eyrewell .. .. 83,270 6 0 20,531 6 3 11,686 16 0 17,741 11 5 4,877 12 9 9,484 7 5 147,591 19 10 375 14 11 43 3 10 11,147 8 8 136,025 12 5 147,591 19 10 19,119 7 2 3 8 Hanmer Springs .. 121,880 15 7 84,774 1 3 8,345 17 0 23,231 9 6 24,851 7 8 13,173 18 11 276,257 9 11 6,237 2 9 2,326 13 8 10,746 13 1 256,947 0 5 276,257 9 11 8,112 81 13 6 34 Blue Mountains .. 48,138 10 11 15,927 0 11 3,695 8 0 16,752 3 0 7,002 9 4 941 7 4 92,456 19 6 818 19 10 181 1 11 7,052 13 1 84,404 4 8 92,456 19 6 9,590 8 16 0 11 Conical Hills .. .. 86,070 2 0 88,469 14 3 9,545 3 9 23,101 7 1 39,367 13 2 12,305 6 1 258,859 6 4 4,988 16 6 4,636 1 0 18,106 8 9 231,128 0 1 258,859 6 4 4,362 52 19 9 33 Dusky and Greenvale .. 75,597 18 5 73,130 2 0 9,508 12 3 29,185 9 8 36,885 13 9 7,894 3 11 232,202 0 0 3,622 15 4 1,087 5 1 13,813 7 2 213,678 12 5 232,202 0 0 4,749 44 19 10 37 Naseby .. .. 38,339 6 7 35,179 7 1 2,473 3 9 27,451 17 9 35,014 12 1 4,047 14 0 142,506 1 3 1,591 16 9 524 5 2 3,499 9 4 136,890 10 0 142,506 1 3 3,294 41 11 2 36 Pebbly Hills .. .. 16,611 17 7 2,608 14 5 4,415 7 0 12,128 13 0 2,267 6 8 835 7 5 38,867 6 1 265 1 4 26 0 5 3,448 2 1 35,128 2 3 38,867 6 1 4,491 7 16 5 5 EXPERIMENTAL STATIONS. Waipoua .. .. 3,720 7 6 165 16 0 3,560 11 6 457 12 0 42 2 2 25 16 4 7,972 5 6 .. .. 1,631 8 6 6,340 17 0 7,972 5 6 1,130 5 12 3 2 Eraa .. .. 5,251 4 1 737 11 3 5,421 13 10 2,000 6 1 223 5 2 .. 13,634 0 5 .. .. 1,410 6 1 12,223 14 4 13,634 0 5 2,763 4 8 6 8 Dumgree .. .. 15,965 4 5 21,150 10 7 133 6 8 4,004 8 6 9,183 18 4 9,806 7 4 60,243 15 10 4,169 2 3 3,895 4 10 354 15 2 51,824 13 7 60,243 15 10 342 151 10 8 33 Galloway . . . . 68 19 10 92 7 9 . . 16 0 0 20 19 7 0 10 8 198 17 10 . . . . 10 17 6 188 0 4 198 17 10 2 94 0 2 20 Gimmerburn.. .. 3,621 0 6 7,446 13 3 .. 3,288 0 0 7,798 0 3 860 8 8 23,014 2 8 2,794 15 4 2,533 19 11 86 10 0 17,598 17 5 23,014 2 8 93 189 4 11 35 Raincliff .. .. 2,124 18 5 1,528 9 5 .. 15 5 2 3 15 2 2,317 14 9 5,990 2 11 11 14 0 32 4 4 165 8 8 5,780 15 11 5,990 2 11 180 32 2 4 34 Waitahuna .. .. 267 7 9 547 1 9 .. 63 0 0 143 3 9 12 9 8 1,033 2 11 .. .. 10 2 6 1,023 0 5 1,033 2 11 11 93 0 0 27 Longweod .. .. . 32 16 8 .. .. .. •• •• 32 16 8 .. .. 82 16 8 .. 32 16 8 .. .. Omar&ma .. .. 70 0 0 .. .. .. • ■ • ■ 70 0 0 .. .. .. 70 0 0 70 0 0 Tapamli •• •• 4.183 11 8 359 18 5 .. .. .. 71 11 6 4,615 1 7 457 14 7 22 4 11 2,619 2 3 1,515 19 10 4,615 1 7 195 7 15 6 3 Tdttals.. .. 1,681,579 8 6 974,313 3 1 206,112 11 9 473,982 10 0 372,693 5 0 149,566 5 7 3,858,247 3 11 47,009 2 3 24,113 4 0 205,564 0 3 3,581,560 17 5 3,858,247 3 11 \

B.—l [PT. IV], SUP. to 1936.

STATE FOREST SERVlCE—continued. STATE FORESTS ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1936. General Revenue Account. Expenditure. Income. Salaries and contributions to Public Service Super- £ s. d. £ s. d. £ s. d. annuation Fund .. .. .. . . 11,831 14 2 Timber royalties .. .. 5,753 5 8 General management of State forests— £ s. d. Timber sales .. .. .. 130,897 910 Postages, cables, stationery, &c... 839 13 7 : 13g gso J5 6 Payments to other Departments Leases— for services rendered.. .. 122 7 8 Grazing .. .. .. 1,650 13 8 Forest reconnaissance, timber Sawmill-sites .. .. 99 2 3 cruising, &c. .. .. 7,997 18 1 Industrial .. .. .. 288 16 4 Legal expenses, &c. .. .. 79 12 6 Miscellaneous .. .. 396 16 4 Office rent, heating, lighting, and Miscellaneous permits.. .. 4 5 0 cleaning .. .. .. 426 13 1 — 2,439 13 7 Transportation expenses and up- License and transfer fees .. .. .. 323 9 6 keep of motor-vehicles .. 1,036 9 6 Interest on promissory notes .. .. .. 78 16 2 Travelling and transfer and Fees for inspections .. .. .. .. 1,337 9 0 removal expenses .. .. 1,252 11 8 Rents of departmental houses .. .. .. 237 18 1 Maintenance of buildings and other Kauri-gum collection .. .. .. .. 99 16 8 departmental property .. 229 18 1 Administration expenses (Forests Amendment Act, 11,985 4 2 1926) .. .. .. .. .. 1,044 9 6 Forest-fire prevention— Miscellaneous .. .. .. .. 247 19 2 Communications and control, Rebates recovered .. .. .. .. 29 12 10 •locomotion expenses, and travelling-expenses .. .. 95 8 0 Fire-fighting wages .. .. 433 0 9 528 8 9 Educational — Photographic records . . .. 16 12 8 Preparation of service bulletins, publications, &c. .. .. 92 2 10 108 15 6 Forest research — Forest entomology .. 22 8 5 Silvicultural management studies 407 12 11 Utilization .. . . .. 11 0 4 Timber-products testing .. 255 17 3 Travelling expenses and allowances .. .. .. 121 1 6 818 0 5 Afforestation— Work for other Departments .. 2 4 9 Tree-seed operations . . .. 74 1 6 Travelling allowances and expenses .. .. .. 28 5 7 — 104 11 10 Yearly rental, Otanewianuku .. .. 74 0 0 Miscellaneous— Compassionate grant .. . . 28 6 6 Rebates of royalty on timber exported . . . . . . 329 9 4 Refund of appraisal costs .. 33 0 0 390 15 10 Depreciation .. .. .. .. 1,128 17 1 Bad debts .. . . .. .. 929 9 6 Balance carried forward .. .. .. 114,590 2 9 £142,490 0 0 £142,490 0 0 Allocation of Revenue Account. Consolidation Fund — £ s> National Endowment Account £ s. d. £ s. d. Balance from General Revenue Account .. 114,590 2 9 revenue (Forests Act, 1921, section 39 (2) ) .. .. 10,934 1 7 Local Authorities — "Fifths" of revenue (Finance Act, 1924, section 17) . . 11,933 9 11 22,867 11 6 General Reserve Account : Indigenous forests 91,722 11 3 £114,590 2 9 £114,590 2 9 Nurseries and, Plantations. £ s, d. £ s. d. Interest on loans .. .. .. .. 79,932 1 1 Interest on investments .. .. .. 54 7 9 Recoupment of stamp duty and management charges 524 10 4 Interest charged to nurseries and plantations .. 148,059 13 4 Free trees to local bodies and schools .. .. 617 1 2 Land rentals .. .. .. .. 12,426 5 0 Trees and tree-seed destroyed . . . . . . 38 17 10 Profit on Hanmer Nursery .. .. .. 18 18 8 Loss on Westland Nursery .. .. .. 319 13 8 Profit on Rotorua Nursery .. .. , . 82 14 10 Premium on loan conversion .. .. .. 1,050 10 0 Profit on sale of stores ' .. .. .. 8 0 0 Charges and expenses of loan conversion (1935) .. 799 9 10 General Reserve Account: Afforestation .. 77,367 15 8 £160,649 19 7 £160,649 19 7

B.—l [PT. IV], SUP. TO 1936.

STATE FOREST SERVICE —continued. STATE FORESTS ACCOUNT —continued. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 35,669,031 14 8 Land .. .. .. .. .. 1,115,036 12 2 Loans— Standing forests .. .. .. .. 34,028,189 15 2 Debentures and stock issued — Forest improvements— £ s. d. Bate of Interest Amount of Demarcation .. .. 2,330 5 6 Percent. Loan. Roads, tracks, &c. .. 10,498 0 2 0 0 ,„ 5 0 „ S ō s " Protection improvements.. 206 12 1 6 a o iq Aoj. 17 q of 125'000 0 0 Departmental property: Ina i oka 'a in a a digenous forests — 1 ' n n Buil W •• 6,745 8 3 ?f a a Field equipment .. 1,596 0 6 « ~ Office equipment .. 1,879 11 9 b , noo aoa , Motor-vehicles .. .. 1,520 1 6 ~ ~ ~ ~ J ° 1 Telephone-lines.. .. 246 910 Advances from Consoli- Fire-fighting equipment .. 97 9 10 dated Fund: 4 per cent. 87,405 3 4 Photographic equipment .. 48 17 4 c , , Z,0Z0,44i 19 0 Reference library .. 1,113 810 Sundry creditors- Poregt ecol equipment 2 5 14 9 Consolidated Fund- Porest ento^ / e j Jbor loans redeemed on , 0,7 104. 7 fi conversion .. 133,759 1 7 SilTcultural management For interest paid .. 2 1,151 14 0 studies equipment .. 19 910 For interest accrued .. 19,244 9 5 Timber-testing equipment 607 6 0 lor National-endow- Forest atlas .. 1,580 12 0 ment revenue .. 14,934 1 7 Saleable pubhcations .. 297 16 8 Lands Department- Miscellaneous .. .. 86 14 1 Haurakia btate .b orest: , K 0 o n In " ■; ■ 3 ' 202 5 9 Sundry debtorsOn open accounts- „00,01, : Departmental .. .. 286 1 7 Departmental .. 499 19 1 Sundry .. .. 127,188 14 11 Sundry .. 10,121 3 10 J 127 474 16 6 qqo qio ia i iw u x> n it> ' Nurseries and plantations— Reserves: General Reserve- Nurseries .. .. 22,824 17 4 Indigenous forests .. 544,246 18 8 Plantations .. ..3,787,124 17 8 Afforestation .. .. 518,134 18 8 Administration expenses T . ~,.t „ , , , 1,00i,d5l 4 not yet allocated .. 7,748 19 11 Liability for amounts held 3,817,698 14 11 t « j" j -1* ' Experimental and research works .. .. 2,464 0 6 Liability for fixed deposits Tree-seed in stock 790 5 2 on contracts .. .. 1,750 0 0 Deposit Account- £ s. d. m -j-- « ■ a 1n „ Receiver-General's .. 2,242 7 9 Wntmgs-ofi m Suspense 1,939 19 0 other (Forest Clerks') .. 1,367 16 2 Fixed deposits on contracts 1,750 0 0 5,360 3 11 Cash in Public Account .. .. .. 14,565 6 8 Premium on loan conversion .. .. 7,353 10 0 Charges and expenses of converting loan .. 7,191 0 0 Assets in Suspense .. .. .. 1,939 19 0 £39,157,068 10 5 £39,157,068 10 5 Notes. —(1) Lands and standing forests other than areas purchased have been valued as follows : Prairie value, ss. per acre ; protection, £1 per acre; merchantable forest, £10 per acre; accretions during the year have been brought into the accounts at the prairie value of ss. per acre. (2) Plantations have been valued at cost plus compound interest, less returns compounded. (3) The liability, for advances from the Consolidated Fund is fixed by section 21 of the Finance Act, 1926, and section 3 of the Finance Act, 1927, at £104,250. £87,405 3s. 4d. only is shown as a liability of this account, £16,844 16s. Bd. representing the expenditure on sand-dune reclamation having been transferred without statutory authority to the Crown Lands Account. A. D. McGavock, Director of Forestry. W. Riach, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowleb, Deputy Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1936.

SURVEYS OF NATIVE LAND ACCOUNT. Revenue Account fob Year ended 31st March, 1936. Dr. £ s. d. Or. £ s . d. Irrecoverable interest: Writings-off in Suspense • 84 4 6 Interest on liens .. .. .. .. 5,632 711 Remissions in accordance with section 503, Native Recovery of loss previously written off .. .. 100 13 0 Land Act, 1931 .. .. • • •• 2,899 19 11 Remissions of interest pursuant to parliamentary report G.-7, Bth November, 1932 .. .. 1,909 3 6 Balance carried down .. .. • • 839 13 0 £5,733 0 11 £5,733 © 11 £ s. d. £ s. d. Interest on capital .. .. -. •• 7,105 3 6 Balance brought down .. .. .. 839 13 0 Loss for year carried forward .. .. .. 6,265 10 6 £7,105 3 6 £7,105 3 6 SURVEYS OF NATIVE LAND ACCOUNT. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. 163,988 19 6 Liens .. .. .. .. .. 157,545 9 5 Sundry creditors — £ s. d. Interest on liens .. .. .. .. 99,283 0 8 Departmental .. .. 12 12 0 Suspense Account: Liens not yet established .. 5,059 12 0 Miscellaneous .. .. 53 2 3 Sundry debtors — £ s. d. 65 14 3 Departmental .. .. 8 3 8 Payments in advance — Miscellaneous .. .. 21 15 0 On account principal .. 433 14 0 29 18 8 On account interest .. 36 0 8 Losses in Suspense .. .. .. .. 897 10 8 469 14 8 Liens written off in pursuance of Writings-ofE in Suspense .. .. . . 897 10 8 parliamentary report G.-7, £ s. d. Treasury Adjustment Account .. .. 103,924 4 5 Bth November, 1932 .. 23,265 1 7 Less received from Consolidated Fund .. 23,000 0 0 — 265 1 7 Revenue Account: Loss for year .. .. 6,265 10 6 £269,346 3 6 £269,346 3 6 Note. —The Revenue Account includes a charge for interest for which the Department has no parliamentary appropriation. W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental note enfaced thereon. The following comments are appended : (1) The completion of the clearance of all survey liens included in the recommendations of conference of departmental officers as reported in parliamentary paper G.-7, 1932, does not appear to be fully practicable, and a further conference should be arranged ; (2) interest in respect of survey charges on land under consolidation schemes has not been charged as required by section 500 of the Native Land Act, 1931 ; (3) the remissions of interest pursuant to parliamentary paper G-.-7, 1932, have been made without the authority of Parliament.—J. H. Fowler, Deputy Controller and Auditor-General.

B. —1 [PT. IV], Sup. TO 1936.

UNEMPLOYMENT FUND. Income and Expedittjre Account for the Year ended 31st March, 1936. Expenditure. Income. Grants under section 18 — £ s. d. £ s. d. £ s. d. £ s. d. Scheme 4a .. .. 20,335 511 Levies .. .. .. .. 421,818 14 10 Scheme 4b .. .. 85,565 15 6 Emergency-unemployment Scheme 4c .. .. 1, 663 7 11 charge— Scheme 4d .. .. 3,538 14 10 Tax on salaries and wages Scheme 5 .. .. 2,447,798 19 3 received in cash .. 1,286,687 15 8 Scheme 6a .. .. 10,739 5 3 Tax on salaries and wages Scheme 6c .. .. 156,172 6 11 received from sale of unScheme 7 .. .. 110 4 9 employment-relief stamps 1,149,762 13 9 Scheme 10 .. .. 34,641 1 10 Scheme 11 .. .. 13,437 5 0 2,436,450 9 5 Scheme 12 .. .. 280,308 15 2 Tax on income other than Scheme 14 .. .. 2,226 9 4 salaries and wages .. 1,049,344 0 7 Scheme B1 .. .. 27,232 17 6 — 3,485,794 10 0 Scheme B2 .. .. 28,507 7 1 Interest on loans .. .. .. .. 1,941 3 1 Gold-prospecting schemes .. 191,976 0 0 Fines .. .. .. .. .. 297 10 6 Purchase of wearing-apparel 11 10 Miscellaneous revenue . . .. .. 295 12 3 Purchase and distribution of Interest on investments .. .. .. 5,998 9 1 footwear .. .. 28,570 1 10 Recovery of amount misappropriated.. .. 100 0 0 Purchase and distribution of Excess of expenditure over income .. .. 858,649 511 blankets . . .. 35,939 0 8 Relief of unemployment among Maoris .. .. 84,512 9 11 Relief of unemployment among boys .. .. 3,872 7 1 Relief of unemployment among women .. 10,139 12 2 Relief of unemployment among teachers .. 11,987 10 1 Miscellaneous subsidies and grants .. .. 18,509 16 5 Small-farm plan . . .. 12,748 0 8 Sustenance payments .. 818,054 2 5 Christmas and King's Jubilee bonuses ... .. 162,062 11 9 Assistance to primary and secondary industries .. 30,625 0 8 Transport of workers .. 3,725 13 1 Miscellaneous surveys and investigations . . . . 3,857 2 0 Compensation, ex gratia payments, &c. .. .. 7,911 10 7 Purchase of foodstuffs .. 40,831 17 1 — 4,577,631 13 8 Administration expenses— Salaries and allowances .. 94,749 14 8 Salaries of Bureau workers 67,301 4 8 Advertising .. .. 377 0 2 Board Members' fees, salaries, and expenses .. . . 2,304 7 2 Ex gratia payments to relief workers . . ■ . 6 17 Expenses of fitting up Labour Bureaux .. 1,372 13 8 Fees and expenses of Advisory Committees .. 58 7 8 Fraudulent negotiation of voucher .. .. 24 15 0 Law-costs .. • • 80 0 6 Losses in suspense .. 17 14 7 Maintenance of motorvehicles . . ' ... 1,240 11 5 Maintenance of typewriters 109 11 6 Miscellaneous expenses .. 18 0 9 Office expenses .. .. 993 18 4 Overtime and meal-allow-ances •• •■ 330 1 3 Postages, telegrams, &c. .. 4,600 1 4 Printing and stationery .. 4,532 310 Rent, heating, and lighting 4,551 8 0 Services by other Departments ' .. .. 5,321 15 11 Telephone services .. 1,871 5 3 Transfer and removal exexpenses . . .. 659 18 9 Travelling expenses and. allow - ances • • ■ • 5,725 18 11 Depreciation .. .. 1,016 17 1 197,263 12 0 £4,774,895 5 8 £4,774,895 5 8

B.—l [PT. IV], SUP. TO-1936.

UNEMPLOYMENT FUND —continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. Creditors — £ s. d. £ s. d. Debtors— £ s. d. £ s. d. Sundry .. .. .. 256,796 2 3 Sundry .. .. .. 24,191 14 8 Departmental .. .. 28,920 13 5 Departmental .. .. 3,219 7 4 285,716 15 8 27,411 2 0 Payments in advance .. .. 27 6 11 Levies due but unpaid .. .. 21,825 0 0 Levies paid in advance .. 3,540 5 0 Emergency-unemployment charge Emergency-unemployment charge due but unpaid .. .. 39,955 0 0 paid in advance .. .. 38,003 710 61,780 0 0 41,543 12 10 Interest due but unpaid. . .. 307 13 2 Refund of emergency-unemployment charge due Interest accrued but not due .. 1,659 8 0 and unpaid . . . . .. .. 2,842 1 6 1,967 1 2 Writings-off in suspense .. .. .. 1,465 3 3 Buildings .. .. .. .. 1,440 18 9 Loan Premium Account .. .. .. 95 0 5 Motor-vehicles .. .. .. 3,671 14 0 Excess of income over ex- Office equipment .. .. .. 6,249 16 11 penditure to 31st March, Plant, machinery, tools, stores, &c. .. 16,018 15 0 1935 .. .. .. 1,398,314 14 0 Typewriters and office appliances .. 768 13 10 Less subsidy from Consolidated Humphreys Gully Water-race .. .. 45,235 19 5 Fund now cancelled .. 165,403 11 2 Loans .. .. .. .. 100,009 7 4 Stocks of blankets on hand 1,708 16 0 1,232,911 2 10 Stocks of boots on hand .. 1,041 9 5 Excess of expenditure over in- 2,750 5 5 come for the year ended 31st Assets in suspense .. .. .. 1,465 3 3 March, 1936 .. .. 858,649 511 Cash in Public Account .. 231,702 14 6 374,261 16 11 Cash held by Post Office .. 30,472 0 9 Cash invested by Treasury .. 175,000 0 0 Imprests outstanding , . . . 8 5 2 437,183 0 5 £705,951 17 6 £705,951 17 6 Note. —Part of the subsidies granted to the gold-mining industry is recoverable out of the proceeds of gold sold, while various payments made for fares issued to persons proceeding to employment are recoverable unless certain conditions are fulfilled. J. S. Hunter, Secretary of Labour. H. L. Bockett, A.R.A.N.Z., Accountant, Department of Labour. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby. -—G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1936.

WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. Interest for 1935-36 on loans .. .. .. 25,828 5 3 Contribution— £ s. d. £ s. d. Maintenance of works .. .. .. 1,986 18 7 Gold-mining companies .. 1,177 5 9 Gold duty .. .. .. 3,531 17 5 Consolidated Fund .. 1,177 5 9 5,886 8 11 Rents of cottages and royalties from sale of sand 381 15 0 Interest credited for 1934-35 on investments in Public Debt Redemption Fund .. .. 219 0 10 Balance, being deficiency for the year carried down .. .. .. .. .. 21,327 19 1 £27,815 3 10 £27,815 3 10 £ s. d. £ s. d. Accumulated deficiency to 31st March, 1935 .. 242,044 1 11 Balance carried forward .. .. .. 263,372 1 0 Deficiency for 1935-36 .. .. .. 21,327 19 1 £263,372 1 0 £263,372 1 0 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. Liability to Public Works Fund .. .. 729,344 4 1 £ s. d. £ s. d. Liability to Consolidated Fund for Stopbanks, drainage, canals, floodunrecouped expenditure— £ s. d. gates, &c. .. .. .. 727,353 14 1 Interest on loans .. .. 308,496 211 Stores and tools on hand .. 1,723 19 10 Sinking Fund —Loans .. 1,612 10 8 Buildings and accommodation .. 227 7 6 Maintenance of completed works 12,917 2 1 Plant .. .. .. 300 0 0 Pontoons .. .. .. 721 10 0 323,025 15 8 Maintenance during construction.. 3,820 8 4 Less contributions received to- 734,146 19 9 wards interest, maintenance, Advance to Waihi Borough, Finance &c. .. .. •• 22,263 4 3 Act, 1923, section 10 .. .. .. 1,997 7 9 300,762 11 5 Debtors for contribution towards Sinking Fund reserves .. .. .. 4,916110 interest, sinking fund, and maintenance — Gold-mining companies .. 1,179 5 9 Gold duty .. .. .. 25,842 12 10 Consolidated Fund .. .. 1,177 5 9 28,199 4 4 Investments, Public Debt Redemption Fund— Loans .. .. .. .. .. 7,307 13 8 Income and Expenditure Account — Accumulated deficiency on interest, sinking fund, and maintenance charges to 31st March, 1936 263,372 I 0 £1,035,023 6 6 £1,035,023 6 6 T. A. Barrow, A.R.A.N.Z., Accountant, Public Works Department, Wellington. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comment is appended : The deficiency in contributions towards expenditure has not been met by levying a rate as required by section 17, subsection 4 (d), Waihou and Ohinemuri Rivers Improvement Act,. 1910. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. TV], SUP. TO 1936.

WESTPORT HARBOUR ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income.. £ s. d. Dredging .. .. .. .. 9,916 17 8 Special coal rate .. .. .. .. 14,753 5 4 Harbour maintenance .. .. .. 2,573 18 10 Endowment revenue .. .. .. .. 11,214 3 4 Working expenses of tug and launch .. .. 289 12 3 Port dues .. .. ~ .. 3,784 1 6 Office administration (local) .. .. 1,069 18 2 Sale of surplus stores .. .. .. 11l 16 4 Endowments: Administration expenses . . 327 4 1 Hire of plant .. .. .. . . 14 10 0 Audit feeß .. .. .. .. . . 39 7 6 Rent .. .. .. .. .. 73 I 6 Telephone services . . .. .. . . 64 411 Subsidy from Unemployment Fund .. .. 867 111 Compensation for accidents .. .. . . 80 10 9 Supervision of explosives magazine .. . 70 15 0 Travelling-expenses .. .. ~ .. 20 2 6 Miscellaneous receipts .. .. .. 2 5 8 Head Office administration .. .. .. 500 0 0 Balance carried down .. ~ .. 4,119 16 0 Depreciation— £ s. d. Buildings .. .. .. 138 11 5 Dredge, wharf, &c. .. 136 18 5 Dredges, launches, &c. .. 2,261 11 3 2,537 1 1 Interest on loans .. .. .. 17,591 18 10 £35,010 16 7 £35,010 16 7 £ s. d. £ s. d. Balance brought down .. .. .. 4,119 16 0 Transfer from Genera! Reserve.. .. ... 10,589 16 2 Transfer to Sinking Fund .. .. .. 6,470 0 2 £10,589 16 2 £10,589 16 2 Balance-sheet as at 31st March, 1936. Liabilities. Assets. Loan capital— Endowment lands — £ s. d. £ s. d. New Zealand Loans Act, 1932— £ s. d. Leased .. .. .. 34,369 4 0 3-per-eent. stock .. .. .. 237,500 0 0 Unleased .. .. 22,099 6 9 4-per-cent. debentures .. .. .. 6,470 11 9 56,468 10 9 5-per-cent. debentures .. .. .. 117,352 18 10 Breakwaters .. .. .. .. 344,332 15 3 West,port Harbour Act, 1920: 5-per-cent. de- Training-walls .. .. .. .. 102,998 0 0 bentures . . .. .. .. 8,250 19 6 Protective works and relief channel .. .. 17,384 9 0 Limestone quarry . . .. .. . . 128 0 0 369,574 10 1 Gridiron .. .. .. .. .. 1,537 310 Finance Act, 1932, section 16 .. .. 92,421 14 3 Dredge wharf .. .. .. .. 1,395 0 0 Martin's Island .. .. . . . , 700 0 0 461,996 4 4 Harbour buildings .. .. .. .. 2,540 810 Endowment capital .. .. .. .. 56,468 10 9 Dredges, tug " Mana," plant, &e. .. .. 18,873 7 5 Sinking Fund Reserve .. .. .. .179,891 5 11 Cape Foulwind Railway .. .. .. 8,250 19 6 General Reserve .. .. .. .. 15,967 3 9 Office furniture and fittings .. .. .. 10 710 Writings-off Reserve Account .. .. 6 16 8 Stock and stores .. .. .. .. 5,622 16 I Payments in advance .. .. .. 434 1 0 Survey charges : Endowment lands .. .. 419 15 0 Survey costs Suspense Account .. .. 419 15 0 North Beach Subdivision : Suspense Account .. 28 9 3 Creditors — £ s. d. Debtors — £ s. d. Accrued interest .. .. 1,133 0 9 Accrued revenue .. .. 5,062 16 4 Departmental .. .. 193 2 9 Departmental .. .. 12 11 2 Sundry .. .. .. 255 18 4 Sundrv .. .. .. 1,650 9 4 1,582 1 10 " 6,725 16 10 Treasury Adjustment Account .. .. 30,548 211 Sinking Fund investments .. .. .. 179,891 511 Writings-off Suspense Account .. .. 6 16 8 £747,314 22 £747,314 22 J. E. Engel, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement, of parliamentary return 8.-l. [Pt,. IV]. —J. H. Fowler, Deputy Controller and Auditor-General.

ADMINISTRATION OF WESTERN SAMOA. Revenue Account for the Year ended 31st March, 1936. Expenditure. Revenue. £ s. d. £ s. d. £ s. d. £ s. d. Education Department ~ .. 4,807 211 Education Department .. .. 473 8 4 Government House .. .. 2,109 211 Justice Department .. .. 817 7 5 Justice Department .. .. 1,587 13 6 Lands and Survey Department .. 228 18 3 Lands and Survey Department .. 1,064 511 Medical Department .. .. 7,145 12 1 Medical Department .. .. 17,167 13 11 Native Department .. .. 545 0 4 Native Department .. .. 5,471 6 9 Police and Prisons Department .. 2,909 1 7 Police and Prisons Department .. 9,055 4 1 Postal and Radio Department .. 7,794 17 6 Postal and Radio Department .. 5,308 15 6 Public Works Department .. 4,205 8 7 Public Works Department .. 17,189 16 0 Treasury and Customs Department 83,949 10 3 Secretariat Department .. .. 5,464 7 7 108,069 4 4 Treasury and Customs Department 9,408 17 5 Amount required to adjust Bad Interest and sinking fund on public Debts Reserve to the estimated debt .. .. 9,726 16 3 figure .. .. 1,595 15 7 88,361 2 9 Depreciation —Buildings, plant, machinery, and furniture, &c. . • .. •• .. 8,553 14 11 Furniture on loan to Labour Department written off 12 9 Balance of Revenue Account • .. .. 12,748 19 6 £109,664 19 11 £109,664 19 11

B —B. 1 [PT. IV], SUP. TO 1936.

B.—l [PT. IV], Sup. TO 1936.

ADMINISTRATION OF WESTERN SAMOA —continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital Account ' .. .. .. 186,916 12 4 Land and buildings .. .. .. .. 135,951 6 0 Loans—Public Works General Pur- Roads and bridges .. .. .. .. 139,000 0 0 poses .. .. .. .. 131*,710 0 0 Plant and machinery .. .. .. 33,868 0 10 Sundry creditors—Ordinary .. .. 537 13 11 Launches, boats, &c. .. .. .. .. 1,890 15 0 Samoan currency notes .. .. 32,000 0 0 Buoys, beacons, moorings .. .. .. 1,141 0 0 Less unissued notes .. .. 2,000 0 0 Motor and other vehicles .. .. .. 2,733 1 4 30,000 0 0 Arms and accoutrements .. .. .. 807 3 0 Coolie Labour Account— Fire-fighting appliances .. .. .. 335 13 3 Transportation Fund .. .. 8,199 1 6 Furniture and fittings .. .. .. 10,110 511 Sundry creditors .. .. 2 7 8 Mechanical office appliances .. .. .. 499 1 0 Sundry deposits held .. .. 8 15 3 Medical and technical instruments and equipment.. 1,940 1 2 Reserve for bad and doubtful Libraries .. .. . . .. , . 640 19 8 debts .. . . .. 1,647 4 2 Loose tools .. .. .. .. .. 629 5 11 9,857 8 7 Saddlery and harness .. .. .. .. 122 12 11 Post Office Savings-bank—Sundry Live-stock .. .. .. .. .. 335 7 6 depositors .. .. .. .. 51,745 8 5 Consumable stores .. .. .. .. 10,712 14 7 Sundry deposits— Goods in transit .. .. .. .. 2,392 4 8 Held by Treasury .. .. 1,474 3 7 Investments— In departmental Trust Accounts 2,160 18 3 New Zealand Government— £ s. d. 3,635 110 Public Debt Sinking Fund .. 4,037 17 1 Reserve for depreciation of assets .. .. 49,125 11 7 Inscribed stock— Loans Sinking Fund .. .. .. .. 4,037 17 1 Samoan currency notes .. 32,000 0 0 Reserve for bad and doubtful debts .. .. 3,404 15 8 Assets replacement .. 8,000 0 0 Reserve for writings-o£f in suspense .. . . 1,277 9 0 Ordinary revenue .. .. 3,350 0 0 Balance of Revenue Account .. .. .. 12,748 19 6 Mortgage over freehold in Samoa 356 16 4 Post Office Savings-bank, Apia— Deposits .. .. .. 464 2 10 48,208 16 3 Coolie Labour Account— Investments — New Zealand Government inscribed stock .. .. 3,150 0 0 Fixed deposit, Bank of New Zealand.. .. .. 2,500 0 0 Mortgage over freehold property in Samoa .. .. 789 7 6 6,439 7 6 Cash in Bank of New Zealand, Apia . . .. . . 116 18 5 Sundry debtors .. .. 3,294 8 4 Interest on investments accrued but not due .. 6 14 4 9,857 8 7 Post Office Savings-bank— Investments in New Zealand .. 51,363 0 0 Cash in Bank of New Zealand, Apia .. .. .. 382 8 5 51,745 8 5 Sundry debtors — Ordinary .. .. .. 7,672 7 7 Tulaele Farm—Deferred principal .. .. .. 562 13 0 8,235 0 7 Sundry advances .. .. .. 272 117 Payments in advance .. .. .. 8 10 Interest on investments accrued but not due .. .. .. .. 205 10 2 Writings-off in suspense.. .. .. 1,277 9 0 Cash and bank balances— Cash in hand, Resident Commissioner, Savaii .. .. 54 11 1 Cash in Reserve, Bank of New Zealand .. .. .. 110 13 8 Cash in Deposits Account, New Zealand Treasury .. .. 14,212 11 11 Bank of New Zealand, Apia, £5,096 10s. 9d. ; less Coolie Labour Account above, £116 18s. sd. .. . . 4,979 12 4 Imprest Account, London .. 506 2 4 Deposits held in departmental Trust Accounts .. .. 2,160 18 3 Remittances in transit .. 52 10 0 22,076 19 7 £484,996 17 11 £484,996 17 11 • 1 ' W. ,T. Crowther, Treasurer of Samoa. Examined and found correct. —G. F. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], Sup. TO 1936.

ARAWA DISTRICT TRUST BOARD. Statement of Receipts and Payments foe the Year ended 31st March, 1936. Receipts. £ s. d. Payments. £ s. d New Zealand Government grant, 1935-36 .. 6,000 0 0 Bank balance, 31st March, 1.)35.. Finances Adjustment Loan, 1935 — £ s. d. Loans refunded Mortgage Account No. 1 at 4 per («) Native Trustee ' ' 22 548 2 4 Sixth instalment (principal). . 1,628 14 0 Less amount 'with Waiariki Maori ' Balance instalment paid .. 5,807 4 4 Land Board .. •• 415 14 7 Temporary accommodation.. 1,000 0 0 22,132 7 9 (6) Robert King— Mortgage Account No. 2at 4| per Bond 4, first series . . 62b 14 11 cent 1,871 0 6 Bond 3, second series .. 344 10 0 24,003 8 3 Native Trustee September loan .. .. 1,000 0 0 (c) R. Whakaue .. •• ® ® Urquhart and Roe: Temporary ac- " '1 0 0 commodate 175 0 0 (d) H. T. Mitchell (balance current Loans refunded — Account).. .. •• - Miscellaneous .. 819 13 10 I>ooo1 > 000 J 0 Worker? dwelling .. .. 200 18 11 Interest (Loans refunded, &c.)Agricultural 16 7 7 (a) Native Trustee--8 1 037 0 4 On balance of loan repaid .. 209 2 3 Interest on loans ' 4 18 11 Te '7 o °™' y ao — odation ' |Q g Contributions and subsidies — t, , „ ~ii Education : Bus, Rotorua Convent 6 0 0 Balance of loan at 31st March, Maraes: Building and crockery .. 226 6 10 1935 .. .. • • g Hospital: Levies and payments .. 174 9 3 ' 406 16 1 (6) Finance Adjustment Loan, 1935 — Maketu rates- Mortgage Account No. 1 .. 173 16 0 Farm .. .. 220 0 0 Mortgage Account No. 2 .. 22 15 8 General . 11 14 5 IJ,) 5 231 14 5 (c) Robert King— Opotiki rents: Trust Account 45 0 0 Bond 4, first series .. "35 1 Maketu water-supply: Rates 651 Bond 3, second series . ■ 55 10 0 ( Members' expenses: Excess payments refunded .. t, , in s a s Special grants : Excess payments refunded .. 44 4 {d) Bank overdraft . . .. G Peters: Trust Account 28 0 Arawa Land Co. (mortgage) .. 21 15 0 n 110tlo _„ . .. 2 0 0 Temporary accommodation .. oo 2 o SSSS»M :: .. >»,»» 6,1 14 7 129 0 1 Fishing licenses .. • • • • • • tj Arawa Maori Council fees .. •• 410 0 Maketu Farm , . Motor-car: Sale 9? ™ « (a) Native Department (developBank balance, 31st March, 1936 1 411 ment scheme) .. .. ..11,000 0 0 (b) Purchases .. .. • • '38 ii> 10 Rates .. • • - • 252 8 5 General: Plans, £150 ; &c. .. 159 7 6 Improvements .. ■ • 18 0 1,151 19 9 Legal expenses — Mortgages .. ■ • • • 8 19 6 Motor-car .. . ■ • • 4 5 7 13 5 1 Suspense: Unallocated expenditure .. .. 110 0 6 Waitangi celebration: Fares . . •. ■ • 374 3 0 Office fittings .. ■ • ■ • • • 22 6 Maketu Village water : Electric power .. .. 12 311 Contracts: Development scheme .. .. 17 3 4 Maori arts and crafts .. • • • • • - 0 10 11 Excess payments to creditors : Refundable •. 1/00 £ s. d. Office rent .. • • • • 86 13 4 Office expenses .. .. • • 237 13 3 Members' expenses .. • • 150 15 0 Salaries .. .. • • • • 379 10 10 854 12 5 Grants — Health... .. •• •• 68 0 0 Special .. • • • • 333 5 9 Maraes .. . • .. 2,264 2 4 Education .. • • • • 454 11 5 Hospital and medical .. .. 734 18 7 Aged and infirm .. • • 420 19 8 & 4,275 17 9 Loans — Miscellaneous .. .. • ■ 1,197 1 6 Agricultural .. .. •• 90 17 11 Workers' dwellings .. .. 1,529 0 3 2,816 19 8 Maori Bishop's stipend.. . . .. • • 200 5 0 Motor-car .. .. •• 430 Fishing licenses .. • • • • • ■ 3 5 0 Arawa Maori Council .. .. . • • • 2 5 6 [ Opotiki rents .. - ■ • • • • 22 0 0 £33,038 8 10 £33,038 8 10

B.—l [PT. IY], SUP. to 1936.

ARAWA DISTRICT TRUST BOARD—-continued. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. Grants— £ s. d. £ s. d. £ , Aged and infirm .. .. 415 9 8 New Zealand Government: Annual payment under Education 477 16 3 statute £ s. d. 6 000 0 0 Health.. . . .. .. 68 0 0 Education: Contributions . . . . 6 0 0 ' Maraes .. .. .. 1,475 11 3 xMaraes: Contributions .. .. 180 16 8 {special 353 4 3 Special: Contribution .. .. 2 0 0 Hospital (General and Waikato Hospital, General: Contributions and Hospital Board) .. .. 372 8 I levies .. .. .. 174 0 3 .. 3,162 9 6 Hospital, Waikato: Commission fees Depredations— collected . . .. 7 14 6 Maketu I arm .. .. .. 94 17 6 .. „ Office furniture 19 0 10 _ Maketu rates : Native Department and , , 113 18 4 others . . .. .. 231 14 fi Legal expenses .. .. .. .. 8196 Interest— Maketu I arm Shares (Europa) . . .. 0 10 0 Topographical plans and general .. 159 7 6 Board loans 209 19 5 Rates 252 8 5 " " ' 210 g g . , , 411 15 11 Arawa Maori Council: Licenses, &c... .. 4K) n Interest- Motor-ear: Profit on sale 0 14 11 Robert King bonds .... 231 12 2 Bank overdraft .. . . .. 8 8 3 Loans and mortgages paid .. 245 7 8 Loans with Treasury .. .. 196 12 5 682 0 6 Members' expenses and allowance .. .. 147 18 0 Office rent .. .. .. .. ~ 65 0 0 Office expenses .. .. .. .. 148 4 1] Salaries .. .. .. .. .. 379 10 10 Arawa Maori Council : By-laws, &c. .. .. 2 5 6 Balance carried down .. .. .. .. 1 702 6 2 9 "ā 9 2 £ s. d. r Balance to Balance-sheet 19,599 18 5 Balance brought down .. .. .. I j o2 6 2 Balance, 31st March, 1935 .. .. . . 17,'897 12 3 £19,599 18 5 £19,599 18 5 Balance-sheet as at 31st March, 1936. Liabilities. a . Sundry creditors— £ s. d. £ s. d. £ , , Materials and goods .. .. 352 18 10 Maketu Farm property .. 15 794 Q | 8 ' Services rendered .. .. 222 17 10 Native Department developments ' Temporary advance .. .. 50 0 0 purchased . , .. .. U 0 00 0 0 Rent, office .. .. .. 16 5 0 Maketu Farm improvements, £2,078 Otamarakau rents .. .. 63 0 0 lis. 7d. ; less Depreciation, £94 Opotiki rents 29 0 0 _ 1.75. 6d. .. .. .. 1,983 14 1 M , , , ~ , , .... 734 1 8 Maketu consolidation : Purchases .. 5!716 19 4 Maketu purchases : Robert King .. .. 4,214 5 7 _____ a>r Native Trust loans— Sundry Board properties— " " ~~ ' 3 6 (а) Finance adjustment loan ..22,548 2 4 Harakekeroa .. SO 0 0 (б) Village improvement loan .. 1,871 0 6 Maketu A, Section 122 '' 20 i 6 I „ 24,419 210 Puketawhero .. .. .. 205 4 0 NgatiWhakaue Talieke consolidation: Purchases 336 14 6 Tamatekapua Renovation 1 und .. 159 18 4 Whakapoungakau 4k .. .. 438 6 6 Carnival .. .. .. 20 6 3 Whakapoungakau 15, Section 9 .. 15 13 0 180 4 7 i I. I/i -I | i Sundries Taheke Blocks (incorporated) . . '51 1(i k Sundry villages . . .. 477 I 6 Tauranga Archdeaconry : Native parishes ' ' 117 6 3 foundry tribes . . .. .. 26 11 1 Suspense (unallocated grants) . ' 54 16 9 Sundry, Native balance .. 303 16 0 Shares (Associated Motors) .. , . 11 50 0 807 8 7 o i Development scheme contracts .. .. .. 79 19 8 Office furniture 109 6 s Moko Medical Association 2 6 3 Less depreciation .. " 11 3 6 Bank balance, 31st March, 1936.. .. . . 1 4 11 Income and expenditure .. .. 19,599 18 5 Tools .. 48 6 98 3 2 Less depreciation . . . . 0 7 4 Carvings .. .. .. . t i Librar y • • ■ • ■. .. . . 30 14 0 Manupirua Bath . . .. . _ 119 7 3 Maketu water-supply .. .. _ . 66 19 6 Waiariki District Maori Land Board: Balance Treasury mortgage . . .. ~ 423 11 9 Materials and goods overpaid .. . . , , 30 1 4 Development scheme contracts .. Kjg jj jj Sundry villages .. .. .. ;; 203 9 0 sundries . . . . _ 2 14 10 Loans (including interest) — £ s , d. Miscellaneous . . .. 5 193 5 j Workers' dwellings .. . . 4'686 8 0 Agriculture .. .. .. 2 J48 12 10 12,028 7 8 £s °'° 3B 12 6 £^rm Ranieba Kingi, Secretary. The Audit Office having examined the Balance-sheet and accompanying accounts required by law to be audited hereby certifies them to be correct subject to the following Comments : (1) Payments amounting to £49 14« 4d' were unsupported by adequate receipts, the endorsed cheques only having been produced in evidence of payment •' (2) Loans and Advances Ledger Accounts, other than those for workers' dwellings and agricultural loans show onlv the amounts of interest received and not the interest receivable. Exception : The Audit Office is unable to certifv wholly to the disbursements during the year, as in many instances insufficient evidence as to the nature of the payments and as to the Board's liability was submited at audit.—J. 11. Fowler, Controller and Auditor-General

B.—l, [PT. IV], Sup. TO 1936.

GREYMOUTH HARBOUR BOARD SPECIAL COAL RATE. (Greymouth Harbour Amendment Act, 1935.) Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 10,350 5 1 Coal rate received .. .. .. .. 1 903 6 6 Interest on other capital .. .. .. 7,081 19 0 Amount collectable outstanding .. .. 70 18 0 Interest on sinking-fund investments .. .. 3,534 2 6 Excess expenditure over income for 1935-36 .. 11,923 17 1 £17,432 4 1 £17,432 4 1 £ s. d. £ s _ J Balance, Ist April, 1935 .. .. .. 217,786 13 11 Balance, 31st March, 1936 .. .. . 229 710 11 0 Balance brought down .. .. .. 11,923 17 1 £229,710 11 0 £229,710 11 0 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Loan capital .. .. .. ~ 260,000 0 0 Sinking-fund investments .. .. .. 105,414 14 6 Other capital .. .. .. .. 141,639 I 0 Coal rate collectable but outstanding .. .. 70 18 0 Interest accrued on loan capital .. .. 2,535 17 10 Treasury Adjustment Account .. .. 291 944 1 9 Interest due and unpaid .. .. .. 222,965 6 5 Income and Expenditure Account .. 11 0 £627,140 5 3 £627,140 5 3 Geo. G. Rose, Acting-Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowler, Deputy Controller and Auditor-General.

B._i [PT. IV], SUP. TO 1936.

NAVAL DEFENCE DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1936. Expenditure. Income. £ s. d. £ s. d. £ s. d. Purchase of discharge—N.Z. Naval Ratings .. 3 0 0 Pay and salaries 218,732 3 11 Rents of buildings 392 9 6 Clothing and victualling .. 40,297 13 6 Balance .. .. .. •• 451,408 19 A Add writings-off .. .. 459 11 0 40,757 4 6 Medical services .. .. 2,315 2 6 Add writings-off .. .. 21 12 4 2,336 14 10 Calliope Dock • • • ■ ■ • 3,525 0 0 Repairs to H.M. ships .. .. .. 21,371 17 8 Oil-fuel expenses .. .. •• 39,064 14 5 Coal .. ■ • • ■ 805 5 5 Add writings-off .. .. 14 5 806 9 10 Lighting and electricity .. •. 2,237 8 6 Naval stores .. .. •• 16,158 9 8 Add writings-off .. .. 146 14 5 16,305 4 1 Armament stores .. • ■ 12,940 4 1 Add writings-off . . .. 7 3 6 ■ 12,947 7 7 Naval Base—Completion .. .. 7,537 19 11 Base stores (repairs to targets, &c.) .. 657 19 5 Works in base (maintenance) .. .. 1,455 6 9 Reserves, various .. ..11,03174 Add writings-off . . .. 14 2 11,032 11 6 Freight .. • • • • • • • • ® > 595 1 5 Office fittings .. .. • • • • 65 3 7 Passages .. .. •• •• 12,401 9 4 Postages . . .. ■ • • • • • 566 9 9 Printing and stationery .. • ■ • • 1 •759 7 7 Training in England •. • • • • 5,695 0 6 Deferred pay .. •• •• 37,463 13 4 Miscellaneous effective services .. .. 1,394 9 8 Miscellaneous noil-effective services .. .. 1,679 710 Rental assessment .. .. ■ ■ • • 612 0 0 Depreciation .. •• •• 4,804 2 10 £451,804 8 9 £451,804 8 _9 £ s. d. £ s - Balance .. .. 451,408 19 3 Recoveries on account of expenditure of previous SSKSSrr*".. :: :: °I ■= :: :: :: «i:S i S £563,518 2 0 £563,518 2 0 Balance-sheet as at 31st March, 1936. Liabilities. ! Assets. ( j* £ sd. £ s. d. I Land at Devonport .. .. •• •• -' > 1 u u Capital Account .. .. 294,193 9 0 Buildings 63,744 9 2 Capital Account Unemployment Plant and fittings .. .. ■■ ■■ , Fund contribution .. .. 9,281 13 4 ® t(^ ea ~ ... o 303,475 2 4 Victualling and clothing .. 13,144 17 8 Sundry creditors- Naval and armament .. 145,022 19 4 Departmental .. .. 2,851 6 5 Coal and oil fuel .. .. 11,954 9 3 Other .. •• 7,549 19 3 Medical 329 0 0 — 10,401 5 8 170,401 b 3 Amounts held on deposit— Stationery .. .. ■■ >• •• ■ - Radiograms .. .. 120 5 2 Stamps m hand .. .. ,„0 0 Remittances .. .. 3,573 14 6 Sundry debtors—Departmental .. •• 10 0 0 Naval Savings-bank .. 43 8 7 Deposits AccountDeferred pay .. •• 82,783 17 6 Radiograms .. •• 120 5 i 86,521 5 9 Remittances .. .. 3,573 14 6 Writings-off Suspense Account .. .. *29 10 8 Naval Savings-bank .. 43 8 7 Treasury Adjustment Account .. .. 542,177 16 0 Deferred pay .. .. 82,783 17 b # Assets in Suspense .. •. • • ■ • 129 10 j* Excess of expenditure over income .. .. 561,850 15 0 £942,705 0 5 £942,705 0 5 E. L. Tottenham, Naval Secretary. T herebv certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return (8.-l [Pt. IV]).-J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1936.

NATIVE LAND DEVELOPMENT SCHEMES. Interest Account for the Year ended 31st March, 1936. £ s. d. Interest on amounts expended on development £ s. d. Interest on loan capital .. .. .. 35,517 15 2 schemes and advances to units .. .. 38,796 19 1 Interest on advances from Consolidated Fund under Interest on advances under section 340, Native Land section 8, Finance Act, 1929 .. .. 200 0 0 Act, 1931 (Maori Land Boards) . . ... 278 0 0 Interest on unpaid balance of development expendi- Interest on advances under section 521, Native Land ture, Tokerau District Maori Land Board .. 158 1 8 Act, 1931 (Native Trustee) .. .. .. 5,612 14 3 Balance, transferred to Revenue Account .. 8,988 16 7 Interest on advances under subsection 7, section 522, Native Land Act, 1931 (Native Settlers) .. 145 12 0 Interest on Oturei mortgage . . . . .. 31 8 1 £44,864 13 5 £44,864 13 5 Revenue Account for the Year ended 31st March, 1936. £ s. d. £ s. d. £ g- (j t Salaries .. .. .. .. 6,738 17 6 Balance, transferred from Interest Account .. 8,988 16 7 General administration expenses .. 946 111 Balance, transferred to Net Revenue Account .. 4,322 1 6 Travelling allowances and expenses .. 3,148 11 7 10,833 11 0 Maintenance, departmental motorvehicles .. .. .. .. 1,779 19 0 Depreciation— Departmental motor-vehicles .. 675 10 10 Departmental surveyors' equipment 21 17 3 697 8 I £13,310 18 1 £13,310 18 1 Net Revenue Account for the Year ended 31st March, 1936. £ s. d. £ g> Balance, Ist April, 1935 .. .. .. 24,857 2 3 Adjustments on account of previous years .. 1,915 ]4 5 Adjustments on account of previous years .. 1,571 12 0 Balance, 31st March, 1936 .. .. . . 28, 835 1 4 Balance transferred from Revenue Account .. 4,322 1 6 £30,750 15 9 £30,750 15 9 Balance-sheet as at 31st March, 1936. LidbiliticSt Assets, £ s. d. £ s. d. Native Land Development— Loan capital—Public Works Fund.. .. 874,313 10 3 Accounts of units— £ s . d. £ s d Liability to Consolidated Fund: Principal .. .. .. 312,088 18 1 ' Advance under section 8, Finance Interest .. .. .. 7 673 16 10 Act, 1929 —Principal .. 5,000 0 0 Settlement expenditure (settlers Interest on loan capital .. 40,389 2 3 not yet determined) .. .. 438,454 10 7 45,389 2 3 Advances under subsection 7, secSundry creditors— tion 522, Native Land Act, Departmental.. .. .. 103 10 2 1931 .. .. .. 2,800 0 0 Tokerau Maori Land Board (prin- 017 « cipal, £3,052 13s. lOd. ; in- Advances— ' terest, £158 Is. 8d.).. .. 3,210 15 6 Native Trustee under section 521, General .. .. .. 18,464 5 2 Native Land Act, 1931 .. 122,621 7 2 21,778 10 10 Interest accrued .. .. 1,138 1 3 Maori Unemployment Grant Account .. .. 6,880 15 9 —123 759 8 Writings-off in Suspense .. .. .. 4,806 11 11 Maori Land Boards under section 340, Native Land Act, 1931 .. 6,742~ 0 0 Interest accrued .. .. 91 4 11 .D, . 6,833 411 Oturei Block . . . . 590 19 1 Interest accrued .. .. 113 0 — 602 2 1 Departmental motor-vehicles .. .. 1,744 n ■> Surveyors' equipment .. .. .. ' ooq 7 n Sundry debtors— Departmental .. .. 8,092 18 10 Miscellaneous .. .. 15,929 13 2 Advances to Maori Land Boards (instalments principal, £751 13s. 4d.; interest, £506 13s. 4d.) .. 1,258 6 8 . . 25,280 18 8 -Losses in Suspense . . .. .. 4 11 j j Net Revenue Account, Ist April, 1935 .. .. .. 24,857 2 3 Less adjustment previous years (net) .. .. .. 344 2 5 24,512 19 10 Add excess of expenditure over income for year ended 31st March, 1936 .. .. 4,322 1 6 28,835 1 4 £953,168 11 0 £953,168 11 0 O. N. Campbell, Under-Secretary. R. L. Jellicoe, A.R.A.N.Z., Accountant. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the explanatory notes dealing with departmental accounts generally as appealing at commencement of parliamentary return (8.-l, Pt. IV), and subject to the following comments: (1) The loading of the various schemes for administration expenses is not sufficient to cover the full cost; (2) moneys expended out of the Surveys of Native Land Account on Native-land-development schemes have not been recouped ; (3) in the opinion of the Audit Office the expenditure from the Public Works Fund on Native Land Development Areas, £3,051 Is. lid., at present included in the Crown Lands Account, should be reflected in the accounts of the Native-land-development schemes J H Fowler, Controller and Auditor-General,

B.—l [PT. IV], Sup. TO 1936

THE NEW ZEALAND BROADCASTING BOARD. Revenue Account for the Year ended 31st December, 1935. Expenditure. Income. £ s. d. To Expenditure on programmes, including payments to artists, performing rights, £ s. d. By License fees .. .. .. .. .. .. .. .. 195,038 2 9 relay lines, music, salaries and expenses of programme staff, records, Net interest .. .. .. .. .. .. .. .. 2,006 10 6 stationery, and sundry miscellaneous items.. .. .. .. 61,596 18 7 Proceeds from sale of assets previously written off .. .. .. .. 90 6^5 Maintenance of plant, power, salaries of engineering and operating staffs .. 14,025 0 1 General expenses, including rent, rates, insurance, lighting, heating, legal, audit, printing, stationery, salaries and wages, telephones, travelling-expenses, repairs and maintenance of buildings, and sundry miscellaneous items .. 14,579 15 3 Administration salaries and expenses, including expenses of Advisory Council .. 7,463 5 6 Subsidies to " B" stations .. .. .. .. •• 2,622 0 0 Depreciation of assets .. .. -. •• •• •• 19,345 5 10 Appropriation towards meeting capital expenditure .. .. .. 75,000 0 0 Balance .. .. .. ■■ •• •• 2,502 14 5 £197,134 19 8 £197,134 19 8 Balance-sheet as at 31st December, 1935. I. Accumulated Fund— Liabilities. £ s. d. £ s. d. I. Land and buildings— Assets. £ s. d. £ s. d. Balance at Ist January, 1935 .. .. .. .. 102,750 22 Balance at Ist January, 1935, less depreciation .. .. 69,408 13 5 Balance of Revenue Account at 31st December, 1934 .. 3,936 14 10 Additions during 1935 at cost, less depreciation .. .. 19,682 7 8 Appropriation from Revenue Account towards meeting 89,091 1 1 capital expenditure .. .. .. .. 75,000 0 0 11. Machinery and plant— 181,686 17 0 Balance at Ist January, 1935, less depreciation .. .. 26,783 3 8 11. Reserve for renewals and replacements .. .. .. .. 14,000 0 0 Additions during 1935 at cost, less depreciation .. .. 32,850 22 111. Liability to Post and Telegraph Department, fixed by Minister 59,633 5 10 of Telegraphs as price of assets acquired .. .. 59,839 17 2 111. Office and studio equipment— Less Repayments .. .. .. .. 30,039 17 2 Balance at Ist January, 1935, less depreciation .. .. 5,499 4 6 29,800 0 0 Additions during 1935 at cost, less depreciation .. .. 2,876 19 2 IV. Sundry creditors .. .. .. .. 11,371 10 6 8,376 3 8 V. Revenue Account: Balance as at 31st December, 1935 .. .. 2,502 14 5 IV. Sundry debtors and prepayments .. .. .. .. .. 2,054 9 8 V. Post and Telegraph Department— Investment Account .. .. .. .. .. 45,000 0 0 License Fees Account .. .. .. .. .. 34,038 2 9 79,038 2 9 VI. Cash at bant and in hand— At bank .. .. .. .. .. .. 1,037 18 11 In hand .. .. .. .. .. .. 130 0 0 1,167 18 11 £239,361 1 11 £239,361 1 11 H. D. Vickery, Chairman. W. H. Cocker, Geo. R. Hutchinson, H. G. Livingstone, , ;i , . T , , Ernest Palliser, of the Board. J. L. Passmore, I S. Kenneth Phillips, J E. C. Hands, General Manager. I hereby certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

NEW ZEALAND REPARATION ESTATES, WESTERN SAMOA. Trading Account for the Year ended 31st March, 1936.

Profit and Loss Account foe the Year ended 31st March, 1936. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Salaries .. .. 3,245 4 0 Trading Account profits— Less amount re- Copra .. .. .. 7,861 4 1 covered from Rubber .. .. . . 1,068 5 0 Banana Account- .. 540 0 0 Hides . . .. .. 293 12 9 2,705 4 0 9,223 1 10 Printing and stationery 99 11 4 Less loss on Trading Account Travelling allowances coeoa .. .. .. .. 2,418 11 0 and expenses .. 477 16 10 6,804 10 10 3,282 12 2 Rents on dwellings and plantaMotor - car running-ex- tions .. .. .. 3,612 3 7 penses, Car 94 . . 108 19 10 Less ground rents paid, Motor - car running-ex- £641 10s. Bd.; plantapenses, Car 188 .. 189 5 9 tions leased expenses. Car-hire expenses . . 910 3 £85 14s. Id. . . . . 727 4 9 307 15 10 2,884 18 10 R. and B. properties Interest on mortgages and land maintenance .. 1,648 12 0 purchases .. .. .. 574 9 6 Rates, taxes, and in- 3,459 8 4 surance .. .. 444 18 7 Head Office sundry earnings— 2,093 10 7 Commission .. .. 9112 11 Audit fees .. .. 202 5 5 Plantation Benevolent Fund.. 3 0 1 General expenses .. 185 15 6 Yard Meat Account .. 12 0 2 Interest on mortgages.. 79 4 4 Vaivase water-supply .. 11 10 0 London general ex- Plantation stores .. .. 835 6 5 penses .. .. 103 0 0 Weighbridge earnings .. 1113 Postage and radios .. 138 0 8 Sundry Income Account .. 32 9 5 Survey fees .. 63 15 7 987 10 3 770 1 6 Profit on working accounts — Depreciation, but not Engineering, carpenters, and including depreciation motor-shop .. .. .. 121 17 0 on plantation assets .. 1,360 1 0 Motor-boats — Reserve for bad and " Taumafai" . . .. 630 3 10 doubtful debts .. .. 629 8 8 " Tausala" .. .. 35 16 6 Profit transferred to 666 0 4 Profit and Loss Ap- Motor-lorries — propriation Account .. 6,750 13 6 Lorry 32.. .. .. 165 0 4 Lorry 35 .. .. .. 109 11 1 Lorry 72 .. .. .. 14 17 7 Lorry 95 .. .. .. 49 15 7 Lorry 122 .. .. .. 57 12 10 Lorry 244 . . .. .. 16 13 7 Trailers . . .. .. 24 7 0 437 18 0 Less loss on Tractor Account 22 4 435 15 8 Yard labour .. . . 384 17 6 Less yard maintenance .. 193 14 4 191 3 2 2,402 6 5 Plantation sundry earnings— Aleisa .. .. .. 23 25 0 Central Group .. .. 531 18 10 Vailele .. .. .. 701 18 6 Vaitele .. .. .. 1,556 1 8 Vaipapa .. .. .. 21 9 6 2,835 3 6 Less loss Mulifanua .. .. 312 19 10 2,522 3 8 Bad debts recovered .. .. .. .. 5140 £15,194 3 3 £15,194 3 3

9 —B. 1 [PT. IV], Sup. TO 1936.

—-— Rubber.| Copra, j Cocoa. General. Total. Uubber. Copra. Cocoa. General. Total. £££££ £££££ Stock at 1st April, 1935* 334 2,082 1,230 38 3,684 Sales consignment and 1,483 25,856 5,023 325 33,188 Production .. .. 1,550 14,292 9,276 343 25,461 profits on consignments Expenses .. .. 397 5,940 929 .. 7,266 Stock at 31st March, 1936 1,513 3,293 4,681 349 9,836 Purchases .. .. .. .. 1,188 .. 1,188 Refund duty .. .. 353 1,026 501 .. 1,379 Profit.. .. .. 1,068 7,861 .. 293 9,222 Losses .. .. .. .. 2,418 .. 2,418 Totals .. .. 3,349 30,175 12,623 674 46,821 Totals .. .. 3,349 30,175 12,623 674 46,821 * Includes produce on consignment.

B.—-1 [PT. IV], Sup. TO 1936.

NEW ZEALAND REPARATION ESTATES, WESTERN SAMOA—continued. Profit and Loss Appropriation Account for the Year ended 31st March, 1936. Ist April, 1935— £ s. d. £ s. d. 31st March, 1936 — £ s. d. £ s. d. Balance carried down .. .. . . 5,990 17 10 Realization Account .. .. 151 8 4 31st March, 1936— Profit and Loss Account .. .. 6,750 13 6 Exchange—Adjustment on account of 6,902 1 10 1934-35 .. .. .. 862 14 7 Balance carried down .. .. .. 2,924 11 8 Exchange—Adjustment on account of banana scheme .. .. .. 638 9 1 1,501 3 8 Capital Account .. . . .. 47 0 0 Reserve Plantation Renewal Account 2,000 0 0 Capital land profits, 1934-35 .. 287 12 0 2,334 12 0 £9,826 13 6 £9,826 13 6 £ s. d. Balance brought down .. .. .. 2, 924 11 8 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. Properties unoccupied— £ s. d. £ s. d. £ s. d. Capital Account .. .. 707,107 111 Land .. .. .. 85,350 9 3 Reserve® — Buildings .. .. . . 46 1 6 Black Boys Repatria- Improvements .. .. 2,292 711 tion Contingency .. 87,688 18 8 Account .. 1,966 19 8 Total non-revenue-producing items — Plantation renewals 2,920 1 6 Properties leased— 4,887 I 2 Residential buildings— Mortgages payable in Land .. .. 17,359 2 8 Samoa .. .. .. 3,313 15 7 Buildings .. .. 32,349 19 1 Sundry creditors .. .. 493 0 6 Plant and machinery .. 1,558 10 3 Land Suspense Account .. 778 1 4 Furniture .. .. 406 16 8 Deposit Account .. .. 57 15 II 51,674 8 8 Writing-off in Suspense Plantations— Account .. .. .. 5,180 7 8 Land .. .. .. 97,964 9 2 Banana Scheme Account 7,787 12 0 Buildings .. .. 18,688 18 8 Shippers overpaid .. 7 4 0 Improvements .. 7,390 I 9 124,043 9 7 7,794 16 0 Properties worked — Less stock, cases Land .. . . .. 353,694 7 4 on hand, £4,993 Buildings .. .. 24,158 10 0 os. 9d. ; pay- Plant and machinery .. 3,351 3JO ments on account Furniture .. . . 293 0 8 of consignments, Stores .. .. . . 121 14 5 £163 lis. lid... 5,156 12 8 Live-stock .. .. 24,872 9 6 2,638 3 4 406,491 5 9 Plant and machinery, Head Office— Yard plant .. .. 160 9 11 Engineering, motor, and carpenters' shop .. .. 246 11 4 Weighbridge . . . . 41 0 0 448 1 3 Sundry assets— Motor-boats and equipment.. 1,041 710 Motor-lorries and trailers .. 419 8 5 Leaupuni water-supply .. 200 11 10 — 1,661 8 1 584,318 13 4 Total revenue-producing items — Sundry debtors — Ordinary debtors and rents owing .. .. 3,685 3 1 Estate in bankruptcy .. 1,094 6 5 4,779 9 6 Secured debtors — Land purchases .. .. 3,551 17 2 Mortgages .. .. 6,909 7 8 Bill of sale .. .. 445 16 4 — 10,907 1 2 15,686 10 8 Less reserve for bad and doubtful debts .. 1,788 3 7 13,898 7 1 Bank of New Zealand Account .. .. 10,629 19 3 Duty Deposit Account .. . . .. 6 0 0 Paymaster General's Account, Wellington 2,582 19 5 Stamps .. .. .. .. 097 13,219 8 3 Rent paid in advance .. .. .. .. 158 8 0 Stores and stocks on hand .. .. 4,019 5 5 Produce on hand .. .. .. 2,168 13 2 Produce in hands of consignees .. .. 7,667 7 8 13,855 6 3 Losses on realization .. .. .. 3,159 17 8 Outstanding losses in Suspense Account .. 5,180 7 8 8,340 5 4 Exchange Suspense Account .. .. .. 51 8 10 Profit and Loss Appropriation Account .. .. 2,924 11 8 £724,455 7 5 £724,455 7 5 A. C. Bridle, Accountant, New Zealand Reparation Estates. I hereby certify that the Profit and Loss Account, Trading Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. —J. H. Fowler, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account foe the Year ended 31st March, 1936.' Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. 1,317,448 1 1 Postages .. .. .. .. 1,053,260 13 9 Depreciation (6) .. .. 24,075 1 3 Rents received .. .. .. .. 11,035 9 4 Private bos and bag rents .. .. .. 27,463 14 7 Rural-delivery fees .. .. .. 20,790 3 11 Money-order and postal-note commission .. 63,615 12 8 Miscellaneous revenue .. ■ • • • 148,996 3 11 Loss before charging interest on capital, carried down .. .. .. . . .. 16,361 4 2 £1,341,523 2 4 £1,341,523 2 4 £ s. d. £ s. d. Loss, brought down .. .. 16,361 4 2 Loss on year's working, transferred to General Interest on capital (a) .. .. .. 69,335 3 8 Profit and Loss Account .. .. .. 85,696 710 £85,696 7 10 £85,696 7 10 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. .. 348,307 12 8 Revenue . . .. ■. . . .. 282,891 8 8 Depreciation (6) .. .. .. .. 34,862 7 1 Miscellaneous .. .. .. .. 59,7.19 14 10 Rents received .. .. .. .. 994 1111 Loss before charging interest on capital, carried down . . . . . . .. .. 39,564 4 4 £383,169 19 9 £383,169 19 9 £ s. d. £ s. d. Loss, brought down .. .. .. .. 39,564 4 4 Loss on year's working, transferred to General Interest on capital (a) .. .. .. 28,419 8 6 Profit and Loss Account .. .. .. 67,983 12 10 £67,983 12 10 £67,983 12 10 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1936. Br. £ s. d. Gr. £ s. d. Working-expenses .. .. .. .. 222,995 12 0 Revenue .. .. .. .. .. 501,919 10 9 Depreciation (ft) .. .. .. .. 104,064 14 0 Rents received .. .. .. .. 2,968 17 8 Profit before charging interest on capital, carried Miscellaneous .. .. .. .. 17,753 2 7 down 195,581 5 0 £522,641 II 0 £522,641 11 0 £ s. d. £ s. d. Interest on capital (a) .. .. .. 84,832 9 2 Profit, brought down .. .. .. 195,581 5 0 Profit on year's working, transferred to General Profit and Loss Account .. .. .. 110,748 15 10 £195,581 5 0 £195,581 5 0 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ s. d. Gr. £ s. d* Working-expenses .. .. •• 509,930 2 9 Telephone revenue .. .. .. 1,222,147 12 8 Depreciation (6) .. .. .. .. 392,277 15 10 Rents received .. .. .. .. 4,225 4 5 Profit before charging interest on capital, car- Miscellaneous .. .. .. .. 58,200 19 5 ried down .. .. .. •• 382,365 17 11 £1,284,573 16 6 £1,284,573 16 6 £ s. d. £ s. d. Interest on capital (a) .. .. .. 329,303 0 11 Profit, brought down .. .. .. 382,365 17 11 Profit on year's working, transferred to General Profit and Loss Account .. .. .. 53,062 17 0 £382,365 17 11 £382,365 17 11 WIRELESS BRANCH. Profit and Loss Account for the Year ended 31st March, 1936. Dr. £ a- d. Or. £ s. d. Working-expenses .. .. .. •• 8,052 9 8 Revenue on wireless traffic .. .. 6,039 3 0 Depreciation (b) .. .. .. .. 2,057 13 9 Loss before charging interest on capital, carried down .. .. .. .. .. 4,071 0 5 £10,110 3 5 £10,110 3 5 £ s. d. £ s. d. Loss, brought down .. .. .. •• 4,071 0 5 Loss on year's working, transferred to General Interest on capital (a) .. .. •• 1,752 12 2 Profit and Loss Account .. .. . . 5,823 12 7 £5,823 12 7 £5,823 12 7

B. —1 [PT. IV], SUP. TO 1936.

POST AND TELEGRAPH DEPARTMENT—continued. SERVICE GARAGE. Profit and Loss Account for the Yeas ended 31st March, 1936. Dr. £ s. d. Or. £ 8 ' d* Working-expenses .. .. .. .. 53,036 2 8 Revenue .. .. •• •• 74,467 9 8 Depreciation (b) .. .. .. .. 8,645 111 Profit before charging interest on capital, carried down .. .. .. .. .. 12,786 5 1 £74,467 9 8 £74,467 9 8 £ s. d. £ s - d. Interest on capital (a) .. .. .. 5,224 910 Profit, brought down .. .. .. 12,786 5 1 Profit on year's working, transferred to General Profit and Loss Account .. .. .. 7,561 15 3 £12,786 5 J. £12,786 5 1 GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1936. Dr. £ s. d. Cr. £ s. d. Postal Branch, loss .. .. .. .. 85,696 710 Toll Branch, profit .. .. •• •• 110,748 15 10 Telegraph Branch, loss .. .. .. -67,983 12 10 Telephone Branch, profit .. .. 53,062 17 Q Wireless Branch, loss .. .. .. 5,823 12 7 Garages, profit .. .. •• •• 7,561 15 3 Net profit .. .. .. .. .. 11,869 14 10 £171,373 8 1 £171,373 8 1 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT, 1935-36. Dr. £ s. d. Gr. _ £ s. d. Payments to Treasury .. .. .. 5,000 0 0 Balance .. •• •• 30,190 8 6 Expenditure chargeable against Profit and Loss General Profit and Loss Account .. .. 11,869 14 10 Accounts for previous years .. .. .. 2,247 4 1 Balance : Post and Telegraph Act, 1928, section 95 (d) — £ s. d. Dae to Consolidated Fund .. 3,297 14 10 Retained by Post Office Account 31,515 4 5 34,812 19 3 £42,060 3 4 £42,060 3 4 SAVINGS-BANK BRANCH. Profit and Loss Account for the Year ended the 31st March, 1936. Dr. £ s. d. Cr. £ s. d. £ s. d. Interest credited to depositors .. .. 1,405,032 11 4 Interest received .. .. 1,503,058 1 10 Management expenses .. .. .. 131,335 18 6 Plus interest accrued to 31st Balance carried to Appropriation Account .. 43,200 18 6 March, 1936 .. .. 348,956 0 9 1,852,014 2 7 Less interest accrued on 31st March, 1935 .. 307,666. 3 6 1,544,347 19 1 Sundry receipts .. .. .. 35,221 9 3 £1,579,569 8 4 £1,579,569 8 4 Appropriation Account for the Year ended the 31st March, 1936. £ s. d. £ s. d. Savings-bank profits paid to Consolidated Fund .. 75,000 0 0 Balance brought forward .. .. •• 54,482 8 4 Balance carried forward .. .. .. 22,683 6 10 Profit and Loss Account .. .. •• 43,200 18 6 £97,683 6 10 £97,683 6 10 Balance-sheet of the New Zealand Post Office Savings-bank as at the 31st March, 1936. Liabilities. £ s. d. sdets. £ s. d. Balance at credit of depositors'accounts .. 52,930,189 0 5 Cash on hand and at bank .. .. 1,264,448 1 0 Letters of credit and other liabilities .. 23,225 15 5 Investments .. .. •• •• 52,540,822 411 Reserve Fund .. .. .. .. 1,171,257 16 2 Interest accrued on investments .. .. 348,956 0 9 Advances to Postmasters, &c„ of stamps, &c. 1,969 8 3 Thrift stamps held by teachers .. .. 99 0 5 Advance for School Savings-bank expenses .. 5,000 0 0 Profit and Loss Appropriation Account .. 22,683 6 10 £54,154,325 7 1 £54,154,325 7 1 A. Marshall, F.R.A.N.Z., Director of Accounts. G. McNamara, Director-General, Post and Telegraph Department. I hereby certify that the Profit and Loss Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. EL Fowler, Deputy Controller and Auditor-General.

POST AND TELEGRAPH DEPARTMENT —continued. Balance-sheet as at 31st March, 1936. Receipts and Expenditure on Capital Account.

B.—l [PT. IV], Sup. TO 1936.

General Balance-sheet. Liabilities. Assets. £ s. d. s * Sundry creditors— £ s. d. £ s. d. Capital Account balance . . . • • • • • • • 1,1""» <>20 ° b Money-order payees for unpaid money-orders .. .. 60,270 13 4 Stock at Stores, Telegraph Engineers and Workshops, and in 211 Other administrations on money-order, postal, and cable transit . . .. • • • • • • • • • • > accounts .. .. .. .. .. .. 91,433 3 10 Sundry debtors— Postal-note payees for unpaid postal notes .. .. 82,149 19 11 Other administrations on money- order account .. .. 2,2©«* 11 o Sundry other creditors . . . . . . . . .. 589,726 11 11 Government Departments .. . . • • • . 23,022 3 0 Other Government Departments .. . . . . . . 96,082 5 11 Sundry other debtors .. ■ • • • • • 70,542 o / . 919,662 14 11 9°> 848 0 1 Assets written off Reserve Account .. .. •. • • • • 6,101 3 10 Post Office Investment Certificate Account: Investments held War Loan Certificate Account .. .. .. .. .. . • 6,824 1 11 in Government Loans .. .. .. •• 732,650 0 0 Post Office Investment Certificate Account .. .. .. •• 890,766 6 1 Postmasters' balances .. •• •• •• •• 1,950,289 9 4 Money-order Settlement Account.. .. .. .. • • • • 4,707 2 10 Less Savings-bank funds held in balances .. .. 1,264,448 1 0 Postmasters: For advance to Postmasters of stamps, postal notes, British postal orders, Post Office Investment Certificates, _ ~85, 841 8 4 and other documents of value, including stocks held in the Head Office Account, including cash in bank .. .. 3,338,907 17 0 General Post Office .. .. .. .. .. 3,393,107 0 9 Bulk stock of stamps held in Head Office .. .. .. 32,102,255 lo 3 „ Stamps held in Head Office and in transit .. .. 32,105,102 15 ; oin 35,498,209 22 Assets written off Suspense Account .. .. .. •• •• o,iUl 6 1U Depreciation Reserve (including maintenance and renewals, equalization reserve, Post Office investments under section 100 of the Post and Telegraph Act, 1928 a a telegraph, toll, and telephone systems) .. .. .. .. .. 4,136,087 16 7 Investment (Radio Broadcasting Board of New Zealand) .. .. .. 28,550 0 0 Fire Insurance Reserve .. .. .. .. .. •• •• 95,000 0 0 Interest accrued on investments .. .. .. •• •• •• 12,7" Investments held on behalf of Radio Broadcasting Board of New Zealand . . 72,000 0 0 Loan Conversion Expense Account .. .. .. .. .. 42, 00y U Interest accrued on investments held on behalf of Broadcasting Board of New Zealand .. .. . . .. .. .. .. .. 256 6 11 Profit and Loss Appropriation Account .. .. .. .. .. 34,812193 £41,664,427 14 6 £41,664,427 14 6 Notes.—(a) Interest on so much of capital as is equal in amount to Depreciation Reserve investments is at the average earning-rate on such investments ; interest on balance of capital is at £4 ss. per cent. (b) Depreciation has been allowed for on balance of assets as at Ist April, 1935, the total charge being carried to Depreciation Reserve. A. Marshall, F.R.A.N.Z., Director of Accounts. G. McNamara, Director-General, Post and Telegraph Department. I hereby certify that the Profit and Loss Accounts and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon.— J. H. Fowler, Deputy Controller and Auditor-General.

[ A. at 31st March, i— As at 31st March, O, j | | E and toll systems, including £ s. d. £ s. d. £ s. d. Receipts: Public Works Fund .. 13,085,424 9 6 400,765 6 3 13,486,189 15 9 works in progress .. .. 2,487,045 10 2 56,424 18 7 2,543,470 8 9 Telephone-exchange systems, including works in progress .. •• 8,465,500 11 8 121,348 5 10 8,586,848 17 6 Wireless systems .. .. .. 33,754 5 3 3,694 17 0 37,449 2 3 Buildings and sites .. .. 2,850,025 12 8 201,021 9 6 3,051,047 2 2 Plant and workshops .. .. 34,626 6 4 Gr. 1,458 6 4 33,168 0 0 0 ~ iq am isq i* q Motor-garages, &c 231,781 3 8 923 0 1 232,704 3 9 ■ 13,085,424 9 6 400, 76o 6 3 13,486,189 15 9 Furniture and fittings .. .. 175,376 0 5 3,446 9 4 178,822 9 9 Balance carried to General Balance-sheet .. •• o a 14,278,109 10 2 385,400 14 0 14,663,510 4 2 •• 14,663,510 4 2

B.—] [PT. IV] SUP. TO 1936.

PUBLIC TRUST OFFICE. Profit and Loss Account for the Year ended 31st March, 1936. £ s. d. £ s. d. Salaries .. .. .. .. .. 234,353 15 10 Commission and other income .. .. 371,427 4 7 Overtime .. .. .. .. .. 70 3 4 Service charges— £ s. d. Agents'commission .. .. 3,784 11 10 Services of High Commissioner .. 1,152 10 0 Services of General Post Office .. 875 4 0 5,812 5 10 Audit of books and accounts .. .. .. 850 0 0 Maintenance of premises and plant: Repairs, insurances, &c. .. .. .. .. 7,938 13 8 Rent .. .. .. .. .. 1,933 110 General charges— £ s. d. Advertising .. .. .. 3,399 1 7 Cleaning, lighting, heating, and power .. .. .. 5,402 3 4 Legal expenses .. .. 895 11 11 Rates .. .. .. 819 18 2 Miscellaneous payments .. 438 5 8 Postages and freight .. .. 4,071 12 8 Stamp duty on receipts and cheques .. .. .. 1,281 7 10 Telephone subscriptions .. 1,612 15 9 Printing, stationery, and requisites 6,176 13 8 Travelling-expenses .. .. 4,186 14 4 Salaries and expenses of Farm Inspectors .. .. .. 5,174 11 8 Salaries of custodians and staff .. 5,888 610 39,347 3 5 Amounts written off under section 43, Public Trust Office Amendment Act, 1913 . . .. 84 6 3 Losses on realization of mortgages and of mortgage securities acquired, and reserve for anticipated losses on mortgages .. .. .. 26,370 10 8 Depreciation on office premises, furniture, plant, &c. 16,599 16 2 Contribution to subsidy to Public Service Superannuation Fund .. .. .. .. 3,727 12 4 Land-tax . . .. .. .. .. 420 3 6 Income-tax .. .. .. .. .. 28,500 6 5 Balance, being net profit for year transferred to Appropriation Account .. .. .. 5,419 5 4 £371,427 4 7 £371,427 4 7 Profit and Loss Appropriation Account for the Year ended 31st March, 1936. £ s. d. £ s. d. Consolidated Fund : One-half profits for year ended Balance .. .. .. .. .. 3,359 0 10 31st March, 1935, payable in accordance with Profit and Loss Account: Balance transferred .. 5,419 5 4 section 24 (1) of the Finance Act, 1929 .. 3,359 0 10 Investment Fluctuation Account .. .. 2,709 12 8 Balance .. .. .. .. .. 2.709 12 8 £8,778 6 2 £8,778 6 2 £ s. d. Balance .. .. .. .. .. £2,709 12 8

B.—l [PT. IV], SUP. TO 1936.

PUBLIC TRUST OFFICE —continued. Balance-sheet of the Public Trust Office as at 31st March, 19.36. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Amounts held in Common Freehold and leasehold premises and sites .. 411,775 0 10 Fund for sundry estates Furniture and plant, &c. .. .. .. 38,706 6 0 and funds .. .. 24,480,143 4 8 Stationery and stores, &c. .. .. .. 4,765 19 2 Amounts held for special Stocks, bonds, and debeninvestment on behalf of tures (book value) — £ s. d. certain funds, but not yet Government securities .. 3,491,100 0 0 invested .. .. 259,069 19 9 Less reserve for preAmounts specially invested miums and discounts on behalf of certain on conversion or estates and funds .. 11,761,298 9 5 purchase .. .. 2,224 12 2 36,500,511 13 10 3.488,875 7 10 Sundry creditors, including Fixed deposits .. .. 14,742 9 6 accounts passed for pay- Local bodies'debentures.. 7,106,076 14 11 ment, but not yet paid .. .. 176,564 7 10 Less reserve for preReserve in respect of ex- miums and discounts enemy property moneys 20,028 3 9 on conversion or Special reserve for securities 70,179 0 4 purchase .. .. 212,905 17 0 General Legal Expenses ——* —— 6,893,170 17 11 Account .. .. 7,838 14 0 Mortgages, &c. (book value) 12,174,042 6 8 Investment Fluctuation Ac- Less reserve .. .. 100,810 111 count .. .. 70,135 16 8 12,073,232 4 9 168,181 14 9 Advances for protection of Assurance and Reserve Fund .. .. 413,715 16 1 securities acquired or in Profit and Loss Appropriation Account .. 2,709 12 8 possession, &c. .. .. 70,179 0 4 Properties acquired (book value) .. .. 209,703 19 6 Less reserve .. .. 15,854 18 8 : 193,849 0 10 Advances (on overdraft) to estates and accounts (book value) .. 582,050 6 2 Less reserve .. .. 2,788 8 5 579,261 17 9 Interest and rent accrued, due, and overdue — Interest accrued up to 31st March, 1936, but not yet due, and interest overdue .. .. 480,975 0 7 Rent due or accrued .. 356 4 8 481,331 5 3 Sundry debtors .. .. . . . . 39,962 11 2 Cash in hand, on current account and on deposit in New Zealand and London .. .. 1,176,150 2 8 Investments of reserve for mortgages —Mortgages, &c. .. .. . . .. 34,382: 11 9 Special investments (book value) held on behalf of certain estates and funds— £ s. d. Government securities .. 3,182,281 14 11 Rural Advances bonds .. 2,186,132 15 0 Mortgage Corporation of New Zealand stock .. 130,000 0 0 Local bodies' debentures 1,593,263 2 7 Private debentures and shares .. .. 16,285 4 I Realty and leasehold .. 1,878 18 10 Fixed deposits .. 2,473 14 0 Mortgages .. .. 4,507,122 7 10 Mortgage securities acquired .. .. 27,344 13 7 Financial assistance to mortgagors .. .. 126 16 10 Loans .. .. 6,161 14 11 Savings-banks accounts .. 6,356 2 7 Overdue interest on special investments.. .. 101,871 4 3 — — 11,761,298 9 5 £37,261,683 5 2 £37,261,683 5 2 E. 0. Hales, Public Trustee. F. Menneer, Chief Accountant. I hereby certify that the balance-sheet and accompanying accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—G. P. C. Campbell, Controller and Auditor-General.

B. —1 [PT. IV], Sup. TO 1936.

PUBLIC WORKS DEPARTMENT. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). Roads, Harbour-works, Roads on GoldfiMs, Lands (Miscellaneous), &c. Income and Expenditure on Capital Account for the Year ended 31st March, 1936. Net expenditure, including a proportion of general Recoveries on account of expenditure of previous £ s. d. " departmental" administrative expenditure years . . . . . . .. .. 228 6 5 on the following works — £ s. d. Balance being excess of capital expenditure over Roads .. .. .. .. 509,890 8 7 capital income, on roads, harbour-works, &c., Harbour-works .. .. .. •• 587 5 I transferred to National Development Account 566,634 9 8 Lands (miscellaneous) .. .. •• 56,385 2 5 £566,862 16 1 £566,862 16 1 RAILWAY CONSTRUCTION (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1936. Net expenditure, including proportion of general Net recoveries during year— " departmental" administrative expenditure Recoveries on account of expenditure of previous £ s. d. on the following lines— £ s. d. years : Unopened lines .. .. . . 205 0 0 Stratford Main Trunk .. .. 3,299 13 8 Recoveries on account of surveys .. .. 355 11 10 Waikokopu Branch .. . . . • 159 6 4 Credit for amount of expenditure on section Land Claims .. .. •• •• 5,687 17 4 handed over to Railways Department Balance, being excess of capital income over during year: Tawa Flat Deviation .. 1,338,167 15 8 capital expenditure, transferred to Railway Construction Account .. .. . • 1,329,581 10 2 £1,338,728 7 6 £1,338,728 7 6 IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND) ; SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1936. Net expenditure on the construction and upkeep Balance transferred to Irrigation Construction of dams, weirs, water-races, &c., in course of Account, being excess of expenditure over £ s. d. construction, Otago Central schemes— £ s. d income for year .. .. .. .. 99,711 11 11 Omakau . . .. .. • • • 8,303 9 6 Ida Valley drainage .. •• •• 9,598 16 6 Surveys and general .. .. - • 141 8 9 Teviot River diversion .. .. •• 4,869 9 3 Last Chance dams.. .. •• •• 16,745 0 0 Manorburn Lower. . .. .. •• 393 10 7 Timaru Creek .. •• •• 1111 Maniototo survey .. •• ■■ 1,908 15 5 Galloway .. • ■ ■ • • • 0 11 4 Investigations in Canterbury .. .. 9,110 8 7 Conroys Creek dam .. .. •• 316147 Redcliff 16 079 18 4 Ashburton-Lyndhurst ...... 700 8 7 Manuherikia .. •• •• 3,592 11 10 Eraser River .. .. •• 6,777 0 8 Levels Plains .. • • • • • • 20,730 8 3 Waihopai .. • • • • • ■ 435 12 8 Pipes and fittings .. .. • ■ • - 5 16 0 £99,711 11 I! £99,711 11 11 PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Amount transferred to Departments— £ s. d. £ s. d. Departmental buildings 39,025 17 3 Agriculture .. .. . 84 11 2 Workshops .. 562 10 9 Health 2,190 17 8 Government houses .. .. 1,767 2 0 Internal Affairs .. .. ~>499 18 9 Other Government buildings— £ s. d. Justice . . .. .. 8,701 4 8 Courthouses .. 10,566 1 3 Mental Hospitals .. ..67,464 12 9 Prisons .. ■■ •• 2,036 10 1 Police .. .. .. 6,709 12 3 Police .. .. 6,834 5 0 Post and Telegraph .. .. 97,800 8 5 Post and Telegraph .. 118,674 16 1 Prisons .. .. .. 2,122 16 9 Agriculture ' .. 244 11 7 • 187,574 2 5 Mental Hospitals .. .. ' 74,221 2 0 Balance, being excess of capital Health and Hospitals .. 2,205 17 8 expenditure over capital income Internal Affairs .. .. 2,499 18 9 transferred to— 217,283 2 5 Departmental buildings and offices 68,734 17 3 Government houses .. .. 1,767 2 0 Workshops .. .. ■ . 562 10 9 71,064 10 0 £258,638 12 5' £258,638 12 5

B.—l [PT. IV], SUP. TO 1936.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER SUPPLY, CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1936. Gross Revenue Account.

Net Revenue Account.

10 —B. 1 [Pt. IYj, Sup. to 1936,

Ardgour. j Arrow River. Bengerburn. Earnscleugh. j Hawkdun. Idaburn. I Ida Valley. Galloway, j Last Chance, j Manuherikia. Omakau. Tarras. j Teviot. Total. I I I I . I : _J j Dr. £ s. d.j £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Management and Operating Ex- 616 0 51,149 12 8! 49 0 2 445 19 13,007 10 6 71 4 52,387 1 0 581 18 5 748 13 8 2,081 5 9 673 15 91,519 11 10 1,640 11 314,923 4 9 penses : Salaries, wages, horse allowance, race-repairs, &c. Gross profit carried forward .. 196 0 7 759 8 2 .. 116 16 21,097 10 4 290 9 93,542 10 8 584 9 9 141 17 2 819 1 0 .. 69 0 5 467 8 7 8,133 12 9 812 1 01,909 0 10 49 0 2 562 15 34,105 0 10 361 14 25,929 11 81,166 8 2 890 10 10 2,900 6 9 673 15 91,588 12 3 2,107 19 1023,056 17 6 Cr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Sales of water- 789 14 11,772 12 10 45 14 0 544 3 53,874 10 7 341 11 35,716 7 81,102 2 11 856 17 5 2,796 8 8 467 9 61,503 2 3 2,025 0 10 21,835 15 5 Rebates forfeited .. .. 9 6 11 98 18 0 3 6 2 18 11 10 198 14 3 20 2 11 142 7 0 48 17 3 32 3 5 79 9 10 .. 59 10 0 81 9 0 792 16 7 Rents of cottages .. .. 13 0 0 37 10 0 .. .. 31 16 0 .. 70 17 0 15 8 0 1 10 0 24 8 3 .. 26 0 0 1 10 0 221 19 3 Gross loss carried forward .. .. ■ • • • • • • • • • • • • • ■ • • • 206 6 3 .. .. 206 6 3 812 1 01,909 0 10 49 0 2 562 15 34,105 0 10 361 14 25,929 11 81,166 8 2 890 10 10 2,900 6 9 673 15 91,588 12 3 2,107 19 1023,056 17 6 Allowances deducted from sales total, £2,218 12s. Id. Sales of Irrigation Water total £21,023 lis. 8d. Sales of Mining Water total £812 3s. 9d.

Ardgour. Arrow River. Bengerburn. Earnscleugh. Hawkdun. Tdaburn. Ida Valley. | Galloway. Last Chance. Manuherikia. Omakau. Tarras. Teviot. TotaL I I ; ; ~ " " v. ~ j D r _ £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Gross loss brought forward .. .. .. . • • • • • . • • ■ • • • • 206 6 3 .. .. 206 6 3 Interest at 4J per cent, on capital 1,432 5 06,054 18 0 31 18 3 444 3 02,995 9 0 285 19 0 12,170 1 0 1,534 14 0 9,941 7 910,314 14 05,814 4 0 2,461 19 053,481 12 0 expenditure to 31st March, 1936 Interest at 4 per cent, on deprecia- 13 18 0 93 8 5 .. 57 18 0 44 10 8 1 10 0 59 0 2 39 9 10 47 7 10 .. 29 10 10 214 0 2 600 13 II tion reserve Amounts written off .. .. 55 15 0 .. .. 27 8 2 499 9 3 .. 351 12 6 .. 190 0 2 .. 209 9 4 54 2 10 1,387 17 3 Reserve for depreciation .. 44 0 0 550 0 0 .. 220 16 0 205 11 3 12 0 0 84 19 3 125 0 0 150 0 0 .. 93 10 0 341 0 0 1,826 16 6 Pipe-lines, and siphons .. .. .. .. .. •• •• •• •• •• •• •• •• 9,992 0 0 9,992 0 0 Balance to Accumulated Profit and .. .. 17 1 11 .. .. .. .. .. •• - ■ .. .. 17 1» 11 Loss Account 1,545 18 06,698 6 5 49 0 2 750 5 23,745 0 2 299 9 0 12,665 12 11 1,699 3 1010,328 15 910,521 0 36,146 14 213,063 2 067,512 7 10 Or. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Gross profit brought forward .. 196 0 7 759 8 2 49 0 2 116 16 21,097 10 4 290 9 9 4,127 0 5 141 17 2 819 1 0 .. 69 0 5 467 8 7 8,133 12 9 Balance to Accumulated Profit and 1,349 17 55,938 18 3 .. 633 9 02,647 9 10 8 19 3 8,538 12 6 1,557 6 8 9,509 14 910,521 0 36,077 13 912,595 13 559,378 15 1 Loss Account 1,545 18 06,698 6 5 49 0 2 750 5 23,745 0 2 299 9 0 12,665 12 11 1,699 3 1010,328 15 910,521 0 36,146 14 213,063 2 067,512 7 10 IS.—Thefirrigation season does not end until the 30th April, but the sales up to that date are brought into the accounts for the financial year ending on the preceding 31st March.

B.—l [PT. IV], SUP. TO 1936.

PUBLIC WORKS DEPARTMENT —continued. PLANT, MATERIAL, AND SERVICES (PUBLIC WORKS FUND). Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income Expenditure including salaries, £ s . <J. Sundry recoveries, &c„ from mis- ' £ s d _ wa,ges, &c., on £ s. d. cellaneous works and other Plant. .. .. .. 15,231 2 9 Departments— £ s d Material and stores .. .. 48,167 13 11 Plant .. .. 13 451 7 0 Freight and cartage .. .. 16,220 10 5 Material and stores .. . 46'271 17 11 Services, other Departments .. 262,000 8 11 Buildings, &c„ for Hospital 341,619 16 0 Boards .. .. 16 14 5 Balance, excess of capital income Freight and cartage .. 15 341 13 10 over capital expenditure for Services, other Departments .. 264'357 7 3 the year transferred— r Services, other Departments ac- Balance, being excess of capital , u 5 'k r" ti •/ 1 2 > 356 . 18 4 expenditure over capital inBuildmgs, &c., for Hospital come f or the year transferred Boards .. .. .. 16 14 5 to— ■ 2,373 12 9 Plant .. .. .. 1,779 15 9 Material and stores .. 1,895 16 0 Freight and cartage .. .. 878 16 7 ' —- 4,554 8 4 £343,993 8 9 £343,993 8 9 PUBLIC WORKS DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure Account for Year ended ,31st March, 1936. Expenditure. Income Net expenditure for year on administration and Income for the year as under— ' f supervision expenses, &c as under- £ B . d . Recoveries (salaries, &c.) from other Depart-Travelling-expenses and transfer expenses of ments and accounts . P ~, 7n7 , officers 28,816 0 3 Fees from- " " Jdl > 707 12 4 Salaries •• •• •• •• •• 180,829 5 5 Inspection and licenses, &c., electric lines and Equipment and other allowances 2,944 9 8 installations .. .. o R9 ,o „ Printing and stationery, lithographic work, Water-power licenses .. , J pans, periodicals, &c. .. .. 8,802 810 Balance carried down, being excess of net expendiWork done by H.gh Commissioner's staff .. 1,001 2 0 ture over income for year prior to aiSffi. Postages tefephone connections, and ment against various works P .PP 10 " 114 836 18 8 rents of private letter-boxes and bags .. 9,376 11 2 ... iii,s.jb is h Repairs and upkeep, &c., of instruments .. 1,135 111 Rents of offices throughout New Zealand .. 15 088 0 0 Sundries 479 13 10 Depreciation on departmental library at 5 per cent- • • • • • • .. .. 95 15 2 £248,568 8 3 £248,568 8 3 Balance brought down .. .. 18 "s Amounts apportioned to various £ S ' d ' nee carrie orward to 1936 3/ .. .. 1,084 10 3 works and services as under— £ s. d. Railway construction and improvement . . . , 576 0 0 Public buildings . . , . 14,951 0 0 Lighthouses and harbour-works 396 0 0 Tourist resorts 1,081 0 0 Roads, &c. .. .. .. 54' 099 0 0 Irrigation works .. .. 11,007 0 0 Electric supply .. .. 0 0 » 99,819 0 0 Amount overalloeated, 1935-36 .. .. 16 102 811 £115,921 8 11. £115,921 8 11

B.—l [PT. IV], SUP. TO 1936.

PUBLIC WORKS DEPARTMENT—continued. ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND) : MOTUTARA QUARRY. Trading and Profit and Loss Account for Year ended 31st March, 1936. Stocks of metal, Ist April, 1935 .. .. 330 19 11 Sales of metal .. .. .. .. 14,411 B*s Quarrying .. .. .. .. .. 2,766 17 6 Transport recoveries ... .. .. 010 0 Crashing .. .. .. .. .. 1,892 19 8 Metal stocks, 31st March, 1936 .. .. 96 15 8 Loading .. .. . . .. .. 228 11 6 Signalling .. .. .. .. .. 4 116 Transport .. .. .. .. .. 3,148 10 1 Unloading .. .. .. .. .. 1,167 10 0 Gross profit .. .. .. .. .. 4,968 13 11 £14,508 14 1 £14,508 14 1 £ s - d - £ s. d Supervision.. .. .. .. .. 601 10 5 Gross profit .. .. .. .. .. 4,968 13 11 Accommodation .. .. .. .. 223 710 Stock adjustments .. .. .. .. 29 1 0 Water-supply .. .. .. .. 59 12 3 Land, &c. . . .. .. .. .. 14 5 Interest .. .. .. .. .. 225 4 10 Depreciation on capital assets .. .. .. 1,871 12 8 Net profit .. .. .. .. .. 2,015 2 6 £4,997 14 11 £4,997 14 11 ACQUISITION AND OPERATION OF QUARRIES (PUBLIC WORKS FUND) : TAURAROA QUARRY. Trading and Promt and Loss Account for the Year ended 31st March, 1936. £ s. d. £ g. d. Quarrying .. .. .. .. .. 2,949 4 8 Sales of metal .. .. .. .. 4,904 7 8 Crushing .. .. .. .. .. 962 0 5 Unemployment Board subsidy .. .. 1,605 10 0 Transport .......... 312 9 8 Gross profit carried down .. .. .. 2,286 211 £6,509 17 8 ' £6,509 17 8 £ s. d. £ s. d. Salaries, &c. .. .. .. .. 428 10 5 Gross profit brought down .. .. .. 2,286 211 Accident and holiday pay .. .. .. 172 9 8 Rent to quarters, &c. .. .. .. 10 5 6 Depreciation .. .. .. .. 1,011 15 11 Tools and supplies (stock adjustment) .. .. 273 19 4 Interest .. .. .. .. .. J2910 4 Sale of building .. .. .. .. 20 5 0 Miscellaneous .. .. .. .. 64 1 10 Plant-hire .. .. .. .. 011 1 Rent .. .. .. .. .. 11 4 10 Net profit for year .. .. .. .. 773 10 10 £2,591 3 10 £2,591 3 10 MAINTENANCE OF AND REPAIRS TO ROADS, CONTROL OF RIVERS, ETC. (CONSOLIDATED FUND). Income and Expenditure Account for Year ended 31st March, 1936. Expenditure. £ s. d. Income. Maintenance and repairs to roads .. .. 8,127 4 7 Interest on advances to local bodies £ s. d. £ s. d. Restoration to flood damage .. .. .. 5,886 0 1 from Public Works Fund .. 5,459 13 6 Renewal of road bridges (amount transferred to Remissions under section 15, Taieri Public Works Fund, Roads) .. .. 20,000 0 0 River Improvement Act .. 799 1 2 Contribution towards maintenance of Waihou and 4,660 12 4 Ohinemuri Rivers improvement works .. 1,179 5 9 Balance, being excess of expenditure Compensation . . .. .. .. 30 0 0 over income transferred to annual Interest at 4J- per cent, credited to Treasury on maintenance accounts — advances to local bodies from Public Works Fund 3,903 16 9 Roads, &c. .. .. .. 42,577 7 0 Aerodromes and emergency landing-grounds for Waihou and Ohinemuri Rivers air services .. .. .. .. 4,379 2 7 Account .. .. .. 1,179 5 9 Eastbourne (sea erosion) . . .. .. 2,081 7 6 43 756 12 9 Harbour-replacement works .. .. .. 2,331 5 2 Treasury Adjustment Account (Premium on ConSubsidies to Raupo Drainage Board .. .. 594 3 2 version Loan) .. .. .. . . 95 0 6 £48,512 5 7 £48,512 5 7 GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for Year ended 31st March, 1936. Expenditure. Income. Net expenditure on Government domains — £ a. d. Balance, being excess of expenditure over income Salaries .. .. .. .. .. 3,970 4 9 for the year transferred to Domains Maintenance £ s. d. Casual labour .. .. .. .. 170 5 0 Account .. .. .. .. .. 4,589 4 7 Coal, coke, water, &c. ...... 62 11 8 Flower-seeds, bulbs, plants, &c. .. .. 110 6 6 Garden implements, &c. .. .. .. 135 14 3 Horse-feed, shoeing, and general .. .. 140 2 5 £4,589 4 7 £4,589 4 7

B.—l [PT. IV], Sup. TO 1936.

PUBLIC WORKS DEPARTMENT—continued. MAINTENANCE OP PUBLIC BUILDINGS (CONSOLIDATED FUND). Income and Expenditure Account foe the Yeae ended 31st March, 1936. Expenditure. £ s. d. Income. £ s. d. Supervision and administration .. .. 7,256 7 0 Miscellaneous recoveries .. .. .. 389 12 3 Accident compensation .. .. .. 367 15 0 Recoveries from other Departments for maintenDrainage, water, &c., rates .. .. .. 294 14 6 ance of buildings, proportion of sewerage rate, &c. 33,026 13 10 Maintenance— Rent of offices — £ s. d. Government houses .. .. .. 10,798 0 4 Recovered through Public Account 10,325 14 2 Government buildings .. .. .. 42,902 12 3 Recovered by assessment .. 94,912 0 0 Government workshops (exclusive of Wellington 105,237 14 2 and Auckland workshops) . . Gr. 507 3 3 Maintenance —Parliamentary Buildings .. .. 2,363 16 1 Rents paid for Government offices in the Dominion 8,821 11 5 Travelling expenses and allowances .. Gr. 48 9 10 Wages of Overseers and staff workmen .. .. 200 19 5 Advertising and sundries .. .. .. 46 15 4 Interest (paid out) .. . . .. .. 5 9 0 Engineer's Registration Board .. .. .. 43 12 7 Electrical Wiremen's Registration Board Gr. 59 12 11 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 per cent, on wooden buildings— £ s. d. Departmental buildings .. 10,891 0 0 Government houses .. .. 1,515 0 0 Ministerial residences .. .. 210 0 0 Parliamentary Buildings .. 8,224 0 0 Workshops, garages, &c. .. 2,197 0 0 23,037 0 0 Balance, excess of income before charging interest 43,130 13 4 £138,654 0 3 £138,654 0 3 £ s. d. £ s. d. Interest at 4J per cent, on capital .. .. 70,529 7 9 Balance brought down .. .. .. 43,130 13 4 Interest on advances .. .. .. .. 13 11 0 Balance, being excess of expenditure over income after charging interest on capital, transferred to Maintenance Account .. .. .. 27,385 35 £70,529 7 9 £70,529 7 9 PUBLIC WORKS DEPARTMENT WORKSHOPS, WELLINGTON. Trading and Peofit and Loss Account for the Yeae ended 31st March, 1936. £ s. d. £ s. d. £ s. d. Materials purchased for jobs, &c. .. .. 11,289 17 3 Jobs completed during year .. 26,916 4 6 Wages—Productive .. .. .. .. 11.750 19 1 Less jobs incomplete at Ist April, Cartage .. .. .. .. .. 335 9 5 1935 .. .. .. 325 3 5 Travelling-expenses (recoverable) .. .. 71 8 6 Balance, being gross profit carried down to Profit 26,591 1 I and Loss Account .. .. .. .. 5,729 410 Plus jobs incomplete at 31st March, 1936 .. .. .. 2,455 10 5 29,046 11 6 Stock on hand, 31st March, 1936 .. 1,046 17 11 Less stock on hand, Ist April, 1935 916 10 4 — 130 7 7 £29,176 19 1 £29,176 19 1 £ s. d. £ s. d. ' £ s. d. Salaries : Supervision .. 1,362 4 9 Gross profit, transferred from Trading Account .. 5,729 410 Wages: Supervision . . .. 527 19 11 Travelling-expenses : Supervision .. 128 17 1 2,019 1 9 Holiday pay to workmen .. .. .. 383 5 7 Accident compensation paid to workmen .. 454 3 9 Maintenance-shops, &c. .. .. .. 381 15 II Power, gas, &c. .. .. .. .. 182 2 1 Depreciation— £ s. d. Plant and machinery .. .. 171 17 10 Tools, &e. .. .. .. 149 18 4 Office furniture .. .. .. 1 14 0 — 323 10 2 Interest on capital at 4J per cent. .. .. 362 0 0 Rent of premises (assessed) .. .. .. 1,382 0 0 Balance, net profit, transferred to Profit and Loss Account .. .. .. .. .. 241 5 7 £6,729 410 £5,729 4 10

B.—l [PT. IV], SUP. to 1936

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS DEPARTMENT WORKSHOPS, AUCKLAND. Manufacturing Account foe the Year ended 31st March, 1936. Wages— £ s. d. £ s. d. Completed works— £ s. d. £ s. d. Inside .. .. .. 1,686 7 7 (a) Sundry debtors .. .. 15,913 15 1 Outside .. .. .. 7,168 6 4 (b) Stock manufacturers .. 11l 16 10 8,854 13 11 (c) Trading Account transfers .. 1,684 0 7 Materials— (d) Maintenance —Workshops and Purchases .. .. .. 5,296 4 5 machinery .. .. 166 5 4 Day-book issues .. .. 2,356 11 7 (e) Machinery Account (capital) .. 614 9 — 17,882 12 7 7,652 16 0 Incomplete works, 31st March, 1936 .. .. 1,930 19 5 Less returns . . .. 168 10 10 — 7,484 5 2 Miscellaneous services.. .. .. .. 1,363 0 1 Cartage .. .. .. .. .. 392114 Balance, carried down .. .. .. 1,719 I 6 £19,813 12 0 £19,813 12 0 £ s. d. £ s. d. £ s. d. Gas, water, and electricity .. .. 88 510 Balance, carried down .. .. .. .. 1,719 1 6 Maintenance— Workshops .. .. 90 11 2 Machinery .. .. 77 10 5 Depreciation— Machinery .. .. 50 10 8 Loose tools .. .. 27 1 1 333 19 2 Gross profit, to Profit and Loss Account .. .. 1,385 2 4 £1,719 1 6 £1,719 1 6 Trading Account for Year ended 31st March, 1936. £ s. d. £ s. d. £ s. d. Stock on hand, Ist April, 1935 .. .. .. 1,219 11 4 Materials issued to jobs .. .. 2,356 11 7 Manufactures for stock .. .. .. 11116 10 Less returns .. .. 168 10 10 Purchases for stock .. .. .. .. 2,131 5 6 2,188 0 9 Transfers from Completed Works Account .. 1,684 0 7 Oil issues during year .. .. .. .. 27 12 3 Gross profit, transfer to Profit and Loss Account .. 417 13 8 Issues to other votes or Departments .. .. 2,039 10 2 Stock as per stock-sheets, 31st March, 1936 .. 1,309 4 9 £5,564 7 11 £5,564 7 11 Profit and Loss Account for the Year ended 31st March, 1936. £ s. d. £ s. d. £ s. d. Accident compensation .. .. 60 511 Manufacturing Account .. .. .. 1,385 2 4 Holiday pay .. .. .. 534 18 1 _ Trading Account .. .. .. .. 417 13 8 595 4 0 Overhead on incomplete works, 31st March, 1936 .. 189 3 10 Telephone rental and bureau fees .. .. 17 7 1 Net loss transferred .. .. .. .. 119 11 3 Salaries .. .. . . .. .. 774 10 11 Rental .. .. .. .. .. 494 0 0 Interest .. . . .. .. .. 230 9 I £2,111 II 1 £2,111 11 1 CONSOLIDATED FUND: MAINTENANCE OF UNOPENED RAILWAY LINES. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. Net expenditure on maintenance of Net recoveries during year— £ s. d. £ s. d. unopened lines — £ s. d. £ s. d. Recoveries on account of goods and Okaihau-Rangiahua .. .. 1,176 13 6 passenger traffic— Dargaville Branch .. .. 1,248 9 9 Dargaville Branch .. .. 644 15 2 Gisborne-Waikokopu .. .. 692 11 3 Waikokopu Section .. .. 3,630 14 10 Waikokopu Section .. Gr. 1,458 8 4 4,275 10 0 Napier-Wairoa .. .. .. 2,919 2 1 Interest received on sales of plant on time payment 90 0 8 Wharanui-Parnassus .. .. 929 5 7 Balance, being excess of expenditure over income Kawatiri-Inangahua .. .. 185 19 .10 transferred to Maintenance Account .. .. 11,078 12 9 Westport-Inangahua .. .. 371 18 9 6,065 12 5 Working-expenses of running goods and passenger traffic— Dargaville Branch .. .. 2,122 12 9 Waikokopu Section .. .. 7,181 12 4 9,304 5 1 Interest at 4| per cent, credited to Treasury on balance outstanding on sales of plant on time payment .. .. .. 74 511 £15,444 3 5 £15,444 3 5

R —1 [PT. IV], SUP. TO 1936.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1936. Liabilities.

Name of Account „ Treasury Treasury <5muli-v Creditors ITofit and Loss i Writings-off Departmental Liability to EmPublic Works Fund, i Capital Account. Adjustment Account. y Creditors. Account. ! in Suspense Suspense Account ployment Total. | J * ' * Promotion Fund. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s d £ s d 1. National Development .. .. .. .. 29,119,378 8 10 .. 3,800 0 0 66,685 14 9 .. 519 7 1 .. . 29 190 383 10 8 2. Railway Construction .. .. .. .. 4,015,558 2 1 .. .. 299 2 2 .. 5,317 7 7 " 4'o2l'l74 11 10 3. Irrigation (under Construction) .. .. .. 99,641 15 2 .. .. 8,125 17 0 .. ' 47 332 13 6 ' 155' 100 5 8 4. Irrigation (in Operation) .. .. .. 1,259,171 12 0 12,640 9 3 355,890 16 1 2,740 10 0 126 15 9 7,243 13 5 " 48'204 15 0 1 68fi'oi8 11 6 5. Public Buildings (Public Works Fund) .. .. 1,859,932 0 11 326 0 0 .. 57,452 0 7 .. 29 12 3 .. ' l'qi7'739 13 q 6. Timber-supply and Sawmills .. .. .. Dr. 4,490 18 8 .. 9,181 2 3 .. .. .. .. " ' 4'690 3 7 7. Plant, Material, and Services .. .. .. 138,455 8 2 .. .. 40,466 17 9 .. 1,659 0 0 " 18o'581 5 11 8. Public Works, Departmental .. .. ..Dr. 72,017 12 11 .. 99,765 19 8 2,927 10 9 .. ' 5 2 0 1,084 10 3 " 3l'765 9 9 9. Requisition and Operation of Quarries .. .. 2,743 17 7 .. 9,131 3 2 596 15 1 .. .. ' " 12'471 15 10 10. Maintenance of Roads, Bridges, &c. (Consolidated .. ,. 57,107 19 7 3,369 10 0 .. 805 0 2 !! 61289 9 9 Fund) '' *' 11. Maintenance of Government and other Domains .. .. 4,764 12 9 115 16 4 .. .. a cor, o 1 (Consolidated Fund) '" ' 12. Maintenance of Public Buildings (Consolidated Fund) .. 21,162 17 10 24,153 11 3 6,256 0 2 .. 380 15 5 51 Q53 4 a 13. Wellington Workshops .. .. .. .. .. .. 36,649 4 6 1,414 7 8 .. .. ' " 38 063 12 2 14. Auckland Workshops .. .. .. .. .. .. 12,831 19 9 2,502 9 1 .. 10 0 0 " !! lō'344 8 10 15. Maintenance of Unopened Railway Lines (Consolidated .. .. 10,412 15 11 1,065 12 7 .. .. ' 11 478 8 6 Fund) ' 36,418,372 13 2 34,129 7 1 623,689 4 11 194,018 3 11 126 15 9 15,969 17 11 1,084 10 3 95,537 8 6 37,382,928 1 6

PUBLIC WORKS DEPARTMENT —continued. General Balance Sheet as at 31st March, 1936— continued. Assets.

B.—l [PT. IV], Sup. TO 1936,

T. A. BARROW, A.R.A.N.Z., Chief Accountant, Public Works Department. pra [ , certify that the Revenue Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with Departmental Accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV].— J. H. Fowler, Controller and Auditor- General. si

f ! Land - ! Buildings. and Foraltjure and I Stocks of Sundry Loans I Stores, etc., Profit and Loss llreasury Adjust-! „ . „ I Account. Machinery. Fittings. Materials. Debtors. Outstanding, j Deficits. Account. i ment Account. , Ca3h - Other Assets. | Total. , £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. 0 " " " "• •• 31,288 14 5 29,748 15 097,542 19 8 519 7 1 .. .. 1,902,651 9 127,128,632 5 5(a)29,190,383 10 8 3 " " " " '• 845 12 4 .. 5,317 7 7.. .. .. 3,841,553 14 10(6)4,021,174 11 10 4 " " o Q7s c, a " " e'Io2 f a ' 1 7.. .. .. .. .. 139,791 9 8(c) 155,100 5 8 5 :: 840,544-14 01,072,237 a 7 !! " 16 30 ' 163 17 2 " g 510 4 0 " 1 -" WB 0 10(01,686,018 11 6 1 :: :: :: 42,78o is 9 :: i w i I :: 0 o 171 . 16 1 :: :: 4 ' 241 3 3<d) hi n . '■ •• 4,818 3 5 .. 1,578 7 2 24,155 12 8 520 .. .. 1 208 4 6(e) 31 765 9 9 ,2 " 1,20418 1 4,008 12 7 .. 2,459 8 2 1,715 7 5.. .. 3,083 9 7.. !! ' () 12 47115 10 n " " " •• •• oS 0 16 > 061 19 10 •• 805 0 2 .. .. .. 43,756 12 9(f) 9 9 10 "" " ** *• 0 0 15 4 6 .. .. .. a 5Q9 47 (f) 4 QQA <) T "• •• •• 523 18 021,162 17 10 714 8 8 1,786 14 .. 380 15 5 .. .. .. 27 385 3 5(f) 5l'953 4 8 j " " 53 8 10 77 13 11 1,655 0 4 4,196 14 0 .. .. 29,125 4 8 2'455 10 5(a) 38'ofi3 12 2 \t ■ ■ ■ 391 711 l.«0 16 3 5,082 11 8 .. 10 0 0 9 9 !! !! 3 S) W, 344 1 10 11 11 11 '' 399 15 9 •• •• •• •• .. 11,078 12 9(/) 11,478 8 6 841,749 12 1 1,076,215 6 7 53,076 6 6 21,240 11 9301,668 6 11184,656 10 597,542 19 815,969 17 11393,295 5 11 4,377 9 01,902,651 9 132,490,484 5 8 _ 37,382,928 1 6 ° n t0 31St March ' 1936 - W Water-races, pipe-lines, dams, Ac. (d) Timber rights, tram-lines, Ac. (.) Departmental library. (/) Maintenance

B.—l [PT. IV], Sup. TO 1936.

SAMOAN LOAN SUSPENSE AND SINKING FUND ACCOUNT. Income and Expenditube Account fob the Yeab ended 31st Mabch, 1936. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 3,175 18 0 Interest on advances from Samoan Administration .. 5,597 13 6 Interest on advances from Treasury accounts .. 1,135 3 5 Excess of Income over expenditure for year 1935-36 1,286 12 1 £5,597 13 6 £5,597 13 6 Balance-sheet as at 31st Mabch, 1936. Liabilities. £ s. d. Assets. £ s. d. Loan capital .. .. .. 105,000 0 0 Advances to Samoan Administration .. .. 131,710 0 0 Advances of Treasury Investment accounts .. 26,710 0 0 Interest accrued on advances to Samoan AdminisSinking Fund . . ■ ■ • • > • 4,037 17 1 tration .. .. .. .. .. 2,775 16 8 Interest accrued— Cash in Public Account .. .. .. 4,03717 1 Loan capital .. . ■ • ■ . • 904 14 4 Advances from Treasury investment accounts 562 18 4 Treasury Adjustment Account .. . . 21 11 11 Excess of income over expenditure for year 1935-36 1,286 12 1 £138,523 13 9 £138,523 13 9 Geo. G. Eose, Acting-Accountant to the Treasury. I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.—J. H. Fowleb, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1936.

TARANAKI MAORI TRUST BOARD. Statement of Receipts and Payments foe the Year ended 31st March, 1936. Receipts. Payments. Dr. £ s. d. £ s. d. Cr. Balance as at 31st March, 1935 .. 1,660 13 8 Grants — £ s. d. £ s. d. Investment withdrawn .. .. 1,000 0 0 (a) Marae renovation .. .. 2,266 16 10 2,660 13 8 Marae miscellaneous .. 796 3 9 Compensation grant .. .. .. 5,000 0 0 3,063 0 7 Government grants, Sir Maui Po- (b) Special — mare Memorial .. .. 200 0 0 East Coast tour— £ s. d. Waitara carved meeting-house .. 100 0 0 Football, bus .. 73 0 0 300 0 0 Football, grant 150 0 0 Rent .. .. .. .. 11 17 6 223 0 0 Omahu tour —Hockey, bus, grant .. .. 213 18 0 Wellington, deputation, bus 140 0 0 Sir Maui Pomare Memorial 330 0 0 906 18 0 (c) Health scheme .. .. .. 250 0 0 (d) General District Committees .. .. 1,547 4 0 5,767 2 7 West Coast Reserve Association — Legal expenses.. .. .. .. 67 15 9 Administration of Board — (а) Members' allowance and expenses 160 5 5 (б) Secretary's salary .. .. 225 18 6 (c) Honorarium .. .. 20 0 0 (d) Office sundries .. .. 197 9 4 603 13 3 Motor-truck .. .. .. .. 415 10 9 Credit balance— In bank .. .. .. 1,106 11 4 In hand .. .. .. 11 17 6 1,118 8 10 £7,972 11 2 £7,972 11 2 Statement of Income and Expenditure for the Year ended 31st March, 1936. Expenditure. Income. Dr. £ s. d. £ a. d. Gr. Grants — £ s. d. £ s. d. (а) Marae renovation .. ..3,178 7 1 Compensation grant .. .. .. 5,000 0 0 Marae miscellaneous .. 796 3 9 Interest on investments— 3,974 10 10 (a) Interest realized on—£B Is. 7d., (б) Special— 4s. sd. ; £3,076 3s. 6d., East Coast tour —Football, £69 4s. 2d. .. .. 69 8 7 &c. .. . • 223 0 0 Less interest accrued at Omahu tour —Hockey, &c. 213 18 0 31st March, 1935 .. 22 7 4 Wellington — Deputation, bus hire .. . . 140 0 0 47 1 3 Sir Maui Pomare Memorial.. 30 0 0 (b) Interest accrued 0n —£2,145 606 18 0 7s. Bd., 115 days at If per (c) Medical —Health scheme .. .. 250 0 0 cent., £11 16s. 7d.; £8 65., (d) General District Committees .. .. 1,200 0 0 294 days at 2J per cent., 3s. II 19 7 Administration of Board — £ s. d. 59 0 10 (a) Members' allowance .. 106 14 5 Sir Maui Pomare Memorial—GovernMembers' expenses .. 49 13 0 ment grant . . .. .. .. 200 0 0 156 7 5 Excess of expenditure over income.. .. 1,434 9 8 (b) Secretary's salary .. .. 226 0 0 (c) Honorarium .. .. 20 0 0 (d) Office sundries — Travelling-expenses 10 1 0 Rent and rates .. 43 111 Insurance .. 0 16 9 Stamps .. .. 0 9 6 Stationery .. 7 5 9 Power consumption 316 7 Depreciation .. 91 3 7 Sundry expenses .. 8 4 5 Carriage, freight .. 0 6 0 Telegrams .. 1 6 11 Phone, P.O. box, rentals, toll .. 26 17 10 Bank charges, &c. 1 10 0 Audit fees .. 14 8 0 Printing .. 8 0 0 Repairs .. 17 15 0 Motor-track .. 24 11 0 259 14 3 662 1 8 £6,693 10 6 £6,693 10 6

11 —B. 1 [PT. IV], SUP. TO 1936.

B.—l [PT. IV], Sup. TO 1936.

TARANAKI MAORI TRUST BOARD—continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. Grant authorized but outstanding— £ s. d. £ s. d. Compensation grant outstanding— £ s. d. £ s. d. (a) Marae renovation— Balance as at 31st March, 1935 .. 3,000 0 0 Ihupuku Pa .. .. 0 16 3 Add grant for the year 1935-36 .. 5,000 0 0 Kai Iwi Pa .. .. 0 16 4 Oeo Pa .. .. .. 0 4 6 8,000 0 0 Manukorihi Pa .. .. 1113 Less receipt during the year .. 5,000 0 0 Meremere Pa, Ohangai .. 53 9 3 3 000 0 0 Puniho Pa . . .. 500 0 0 Furniture and fittings— Kaipakopako Pa .. 500 0 0 Balance as at 31st March, 1935 .. 90 4 9 1,056 17 7 Add additions during the year 30 13 3 (b) Sir Maui Pomare Memorial .. 1,021 0 0 ' Less Government grant .. 200 0 0 120 18 0 821 0 0 Less depreciation .. .. 9 5 3 111 12 9 1,877 17 7 Motor-truck— Reserves — Cost price .. .. .. 409 12 0 General reserve .. .. 3,000 0 0 Less depreciation .. .. 81 18 5 Reserve for depreciation .. 19 8 7 327 13 7 3,019 8 7 Payments in advance — Office —Secretary's salary .. .. .. 0 16 Office rent .. .. .. 4 6 8 Appropriation Account— Office phone rental . . .. 4 13 9 Balance as at 31st March, 1935 .. 3,519 14 1 Office P.O. box rental .. .. 1 10 0 Less excess of expenditure over 10 10 5 income .. .. .. 1,434 9 8 Sundry debtors — 2,085 4 5 Oeo Pa .. .. .. 0 4 6 West Coast Reserves Beneficiaries Association .. .. .. 159 10 9 159 15 3 Bills receivable .. .. .. .. 88 8 6 Cash at bank and in hand — (1) At bank — (a) Investment on fixed deposit— General reserve, £2,145 7s. Bd.; Reserve for depreciation, £8 6s. .. 2,153 13 8 Add interest accrued on— £2,145 7s. Bd., 115 days at If per cent., £11 16s. 7d. ; £8 65., 294 days at 2J per cent., 3s. .. 11 19 7 2,165 13 3 (b) On current account .. 1,106 11 4 3,272 4 7 (2) In hand—Cash, £11. 17s. 6d. ; petty cash, 9s. 6d. .. 12 7 0 3,284 11 7 £6,982 12 1 £6,982 12 1 W. Wakarua, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, hereby certifies them to be correct, subject to the following : Comment—As Parliament has not provided in the Appropriations for the payment of the compensation grant of £3,000, the item " Compensation grant outstanding— Balance as at 31st March, 1935, £3,000," should not be included in the statement of assets. Exception—The Audit Office if unable to certify wholly to the payments made or the expenditure incurred during the year on account of the absence in many instances of receipts for payments made and of invoices or other evidence of services rendered. From an audit point of view the administration of the Board's funds is unsatisfactory, and separate reports relative thereto have beeti furnished to the Minister of Native Affairs and to the Under-Secretary, Native Department.— G. F. C. Campbell, Controller and Auditor-General.

B.—l [PT. IY], SUP. TO 1936.

TAUWHARETOA TRUST BOARD. Statement of Receipts and Payments for the Yeab ended 31st Makch, 1936. Receipts. . Payments. £ s. d. £ s. d. £ s. d. £ s. d. Grant from New Zealand Government .. . . 3,000 0 0 Balance bank overdraft, Ist April, 1935 85 22 Repayments against advances .. .. 168 5 0 Less credit Post Office Savings-bank, Interest, Post Office Savings-bank ..0 3 7 £6 4s. Bd. ; and petty cash on 168 8 7 hand, £4 12s. sd. .. .. 10 17 1 74 5 1 Grants — Indigent Natives .. .. 9 0 0 Medical .. .. .. 220 5 9 Maraes .. .. .. 363 9 0 Educational .. .. .. 242 8 9 Miscellaneous .. .. .. 453 18 11 1,289 2 5 Members — Allowances .. .. .. 57 0 0 Travelling-expenses .. .. 34 11 6 91 11 6 Office expenses — Printing, &c. .. .. .. 5 4 9 Secretary's salary .. .. 78 0 0 83 4 9 Petty cash expended .. .. .. 8 0 10 Audit Office .. .. .. .. 11 5 0 Sundry unclassified expenses .. .. 51 5 5 Debenture interest .. .. .. 210 0 0 Loans .. .. .. .. 56 16 3 Refunds (credit balances) .. .. 16 14 2 73 10 5 Interest on overdraft .. .. .. 0 3 9 Jones Estate debentures redeemed .. .. 500 0 0 Bank credit, 31st March, 1936 .. 1,043 16 8 Plus outstanding lodgments .. 37 10 4 1,081 7 0 Less outstanding cheques .. 313 7 5 767 19 7 Plus Post Office Savings-bank .. 6 8 3 Petty cash on hand .. .. 1117 775 19 5 £3,168 8 7 £3,168 8 7

B.—l [PT. IY], SUP. TO 1936.

TUWHARETOA TRUST BOARD—continued. Statement of Income and Expenditure fob the Year ended 31st March, 1936. Expenditure Income. £ s. d. Grants — £ s. d. £ s. d. Grant from New Zealand Government .. .. 3,000 0 0 Medical .. .. .. .. .. 220 5 9 Interest, Post Office Savings-bank .. .. 0 3 7 Educational .. .. .. .. 242 8 9 Marae .. .. .. .. .. 363 9 0 Miscellaneous .. . . . . .. 453 18 11 Indigent Natives . . .. .. .. 9 0 0 Members— Allowances .. .. 57 0 0 Travelling-expenses .. .. 34 11 6 91 11 6 Office expenses — Rent .. .. .. 15 12 0 Secretary's salary .. .. 78 0 0 Printing, &c. . . .. .. 5 4 9 98 16 9 Petty cash expended .. .. .. .. 8 0 10 Sundry unclassified expenses .. .. .. 63 4 2 Depreciation Assets Reserve .. .. .. 318 0 Debenture interest .. .. .. .. 210 0 0 Interest, sundry debtors, written off .. .. 927 5 11: Balance carried down.. .. .. .. 308 4 0 j £3,000 3 7 £3,000 3 7 £ s. d. £ s . d. Balance carried forward .. .. .. 10,364 1 7 Balance brought down .. .. .. 308 4 0 Balance brought forward .. .. .. 10,055 17 7 £10,364 1 7 £10,364 1 7 Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Taupo property .. .. .. .. 400 0 0 Reserve for depreciation .. .. .. 35 2 0 Office furniture .. . . .. .. 42 2 9 Suspense Account .. .. .. .. 8 15 Office appliances .. .. .. .. 17 7 0 Debenture Issue Account sold .. 1,000 0 0 Bank of New Zealand, Rotorua .. .. .. 767 19 7 Tongariro Timber-owners' Claim Ac- Post Office Savings-bank deposit . . .. 6 8 3 count .. .. .. 2,000 0 0 Petty cash on hand .. .. .. .. 1117 Tuwharetoa Timber Co., Ltd., on loan 500 0 0 Tongariro timber-owners'claim .. .. .. 2,000 0 0 Jones Estate Account .. .. 2,000 0 0 Ngati-Tuwharetoa compensation claim principal .. 1,073 15 6 —*— 5,500 0 0 Sundry debtors — £ s. d. Sundry creditors (Native Accounts) .. .. 40 15 0 Donald Weaver .. .. . . 15 0 0 Excess of income over expenditure .. .. 10,364 1 7 G.Barclay.. .. .. .. 19 11 3 34 11 3 Advances (principal) as per schedule attached .. 5,659 10 0 Jones Estate Debtors' Account .. .. .. 5,944 14 1 £15,948 0 0 £15,948 0 0 Honi Te Heuheu, Chairman. R. Alfred Grace, Secretary. The Audit Office, having examined the Balance-sheet and accompanying accounts required by law to be audited, hereby certifies them to be correct subject to the following exceptions : (1) Insufficient security has been obtained by the Board in respect of an advance of £500 made in the form of an issue of debentures to the Tauwharetoa Timber Co., Ltd. ; (2) certain advances which were made to members of the Board were not confirmed by a Maori Land Board and/or are not secured as required by section 41, Native Land Amendment and Native Land Claims Adjustment Act, 1927, and section 56, Native Purposes Act, 1931. —J. H. Fowler, Deputy Controller and AuditorGeneral.

B.—l [PT. IY], Sup. TO 1936

MAORI PURPOSES FUND BOARD. Statement of Receipts and Payments for the Year ended 31st March, 1936. Receipts. Payments. Balance at Ist April, 1935— £ s. d. £ s. d. Administration expenses— £ s. d. £ s. d. £ s. d. Maori purposes .. .. .. .. .. 58,081 4 4 Maori purposes— Maori ethnological research .. .. .. .. 428 7 2 Salaries .. .. .. .. .. 99 1 11 Maori arts and crafts, £593 9s. 3d. ; less overdrawn at bank, Audit fees .. .. .. .. 35 3 6 8 s - 6d. .. .. .. .. .. .. 593 o 9 Commission .. .. .. .. 60 0 0 59,102 12 3 Printing and stationery .. .. .. 17 9 Maori arts and crafts— 195 13 2 Grant from Consolidated Fund for administration expenses .. 500 0 0 Maori ethnological research— Third instalment grant from Carnegie Corporation of New York 494 0 9 Salaries .. .. .. .. .. 183 3 4 994 0 9 Commission .. .. .. .. 20 0 0 Waitangi Meeting-house Fund : Contribution from Department of Lands and Survey 500 0 0 Rent .. .. .. .. •.. 156 0 0 Katikati Meeting-house Fund: Contribution by Tauwho Sub-tribe of Ngaiterangi .. 38 0 0 359 3 4 Amounts received from sales of Board's publications .. .. .. .. 7 13 4 School of Maori Arts and Crafts— , Receipts from hire of Board's equipment .. .. .. .. .. 10 14 6 Salaries .. .. .. .. .. 446 10 4 Sundry refunds .. .. .. .. .. ~ .. ~ 8 10 10 Accident and fire insurance .. .. .. 10 4 2 Native Trust Office : Interest at 3| per cent, to 31st March, 1936 .. .. 2,005 5 4 Freight and cartage .. .. .. 2 6 5 Maintenance— Cottage .. .. ~ .. 5 19 11 Tools and equipment .. .. .. 25 0 8 Subscriptions .. .. .. .. 110 Telephone .. .. .. .. 12 18 6 Travelling-expenses .. .. .. 22 11 9 Water and lighting .. .. .. 15 15 3 Sundry expenses .. .. .. 1 17 5 544 5 5 1,099 1 11 Purchase of equipment— Books .. .. .. .. .. .. 12 10 0 Card-eabinet .. .. .. .. .. .. 10 15 6 Boiler for meetings .. .. .. .. .. 10 0 0 33 5 6 Educational grants— Special monetary grants to sundry colleges, schools, and students .. .. 559 10 0 Raukawa Meeting-house Fund : Sundry expenses towards erection of meeting-house 119 2 3 Miscellaneous grants— £ s. d. Fares for Natives .. .. .. .. .. 118 0 10 Subsidized salaries and expenses of Native teachers and nurses 945 15 4 Half salary, Te Puea Herangi .. .. .. .. 231 0 0 Interest on grants— £ s. d. General Trust Board .. .. .. 412 10 0 St. Peter's School .. .. .. .. 576 0 0 Turakina College .. .. .. .. 121 10 0 1,110 0 0 Water-supply: Waikawa Village.. .. .. .. 53 0 0 Wages : Waitangi meeting, 1934 .. .. .. 27 0 0 Carried forward .. .. 62,666 17 0! Carried forward .. .. .. .. 2,484 16 2 1,810 19 8

B.— 1 [PT. IY], Sup. TO 1936.

MAORI PURPOSES FUND BOARD— continued. Statement of Receipts and Payments foe the Yeae ended 31st March, 19-36— continued. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. •• •• 62,666 17 0 Brought forward .. .. 2,484 16 2 1,810 19 8 Miscellaneous grants— continued. Materials— Omahu dining-hall .. .. .. .. .. 75 0 0 Pupuke House .. .. .. .. .. 40 0 0 Mangahanea Pa .. .. .. .. .. 55 0 0 Waitaruke dining-hall .. .. .. .. 50 0 0 Cost of carving for Lincoln College Memorial .. .. 17 1 0 Polynesian Society : Contribution to journal .. .. 250 0 0 Miscellaneous .. .. .. .. .. .. 10 12 0 Expenses of Maori meetings— £ s. d. Te Kaha .. .. .. .. 500 Omahu . . .. .. .. .. 28 18 1 Ohakune .. .. .. .. 24 3 7 Poho-o-Rawiri .. .. .. .. 1185 Tokomaru Bay .. .. . . .. 109 17 2 Waahi .. .. . . .. 68 4 1 247 11 4 3,230 0 6 Balance with Native Trust Office at 31st March, 1936 .. .. .. .. 57,625 16 10 £62,666 17 0 £62,666 17 0 Income and Expendittjee Account foe the Yeae ended 31st Maech, 1936. Expenditure. Income. Administration expenses— £ s. d. £ s. d. £ s. d. Audit fees .. .. .. .. .. .. 25 14 6 Native Trust Office: Interest at per cent, per annum to 31st March, 1936 .. 2,005 5 4 Commission .. . . .. .. .. .. 82 5 6 Grants and subsidies: Grants from Consolidated Fund for administration expenses Depreciation .. . . .. .. .. .. 202 14 5 of Maori Arts and Crafts Board .. .. .. .. .. .. 500 0 0 Electric light and power .. .. .. .. .. 9 15 3 Sales of publications: Net sales .. .. .. .. .. .. 360 Freight and cartage .. .. .. .. .. 11111 Miscellaneous refunds .. .. .. .. .. .. .. 0 15 0 Insurance premiums .. .. .. ■■ 10 4 2 Balance: Excess of expenditure over income transferred from accumulated funds .. 2,503 18 7 Maintenance : Carvers' cottages .. .. .. .. 5 19 11 Photographic supplies : Maintenance .. .. . .. 16 4 Printing and stationery .. .. .. .. .. 17 9 Rent .. .. .. - • • • • ■ • ■ 104 0 0 Salaries .. .. .. ■ ■ • ■ • • ■ • 728 13 0 Sundry expenses .. .. •. • • • • • ■ 110 Telephone .. .. .. ■ ■ • • ■ ■ 12 18 6 Travelling and removal expenses .. .. . ■ .. 18 19 3 Water, cleaning, and scavenging .. .. ■ - • 6 0 0 1,212 11 6 Grants— Educational: Special scholarship .. .. ■ • ■ • 559 10 0 Expenses of Native meetings .. .. . ■ ■ • 257 7 7 Maori entertainment: Duke of Gloucester's visit .. •. 24 5 6 Delegates re Native land-development schemes.. .. •. 7 14 8 Miscellaneous .. .. .. .. .. 2,951 15 8 3,800 13 5 £5,013 4 11 £5,013 4 11

B.—l [PT. IV], SUP. to 1936.

MAORI PURPOSES FUND BOARD— continued. Balance-sheet as at 31st March, 1936. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Sundry creditors .. .. .. .. .. .. . . 167 14 0 Cash with Native Trustee .. .. .. .. .. .. 57,625 16 10 Special funds— Sundry debtors, including payments in advance .. .. .. . . 41 6 2 Ngati-Kahungunu Trust .. . . .. . . .. 10 0 0 Stocks of publications— Katikati Carved Meeting-house .. .. .. .. 38 0 0 Stocks held .. .. .. .. .. .. 2,472 1 10 Raukawa Carved Meeting-house .. .. .. .. 45 6 0 Stocks awaiting verification .. .. .. .. 148 8 5 Ruatoki Carved Meeting-house .. .. .. .. 41 0 0 2,620 10 3 Waitangi Carved Meeting-house .. .. .. .. 473 0 0 Austin motor-vehicle .. .. .. .. .. .. 156 16 11 Maori Arts and Crafts School: Carnegie Corporation grant .. 2,410 12 9 Less depreciation .. .. .. .. .. .. 69 5 5 Western Samoa grant .. . . . . .. .. 164 15 6 87 11 6 3,182 14 3 £ s. d. Accumulated funds as at Ist April, 1935— £ s. d. Miscellaneous assets .. .. .. .. 29 14 8 Maori Purposes Control Fund .. .. 56,797 14 1 Add additions, current year .. .. .. 70 0 0 Maori Ethnological Research Fund ; .. 3,607 1 1 99 14 8 Maori Arts and Crafts Fund .. .. .. 1,941 4 4 Office furniture (Wellington) .. .. ... 380 18 6 62,345 19 6 Add additions, current year .. .. .. 10 15 6 Add— 391 14 0 Balance previously held in Tuakau Maori Mechanical office appliances at Wellington . . .. . . 274 7 6 Hostel Grant Fund .. .. .. 250 0 0 Adjustment of debtor's account .. .. 2 3 0 765 16 2 Miscellaneous assets taken on charge .. 60 0 0 Less depreciation .. .. .. .. .. 11811 312 3 0 647 15 1 Library— 62,658 2 6 Maori Ethnological Research Board .. .. .. . . 243 6 5 Less— Add additions for year .. .. .. .. 41810 Excess expenditure over income trans- 248 5 3 ferred to Income and Expenditure Maori Arts and Crafts School, Rotorua— Account .. .. .. 2,503 18 7 Cottages for students .. .. .. .. 459 19 2 Complimentary copies of books issued .. 5 4 8 Less depreciation .. .. .. .. 151510 Stock of publications transferred to 444 3 4 Government Printer .. 153 5 8 Workshop .. .. .. .. .. 351 16 6 2,662 8 11 Less depreciation .. .. .. .. 11119 59,995 13 7 340 4 9 Office and workshop fittings .. .. . . 13 19 2 Add additions for current year .. . . 110 6 Office furniture and equipment .. .. .. 38 13 1 Photographic equipment .. .. .. 15 7 7 Workshop equipment and tools .. .. .. 52 19 8 Add additions for current year .. .. 12 13 10 Miscellaneous assets .. .. .. .. 1016 154 15 4 Less depreciation .. .. .. .. 25 18 5 128 16 11 Stocks of timber (including carvings in progress) .. .. . - 469 10 0 Carvngs iompleted for meeting-houses .. .. .. .. 692 1 9 2,074 16 9 £63,346 1 10 £63,346 1 10 0. N. Campbell, Native Trustee. R. L. Jellicoe, A.R.A.N.Z., Accountant. I hereby certify that the Receipts and Payments Account, Income and Expenditure Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby subject to the following comment: That there is no security for the expenditure from the Fund in connection with the erection of buildings on lands occupied by the Maori Arts and Crafts Board in the Rotorua District.— J. H. Fowlek, Deputy Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1936.

NATIVE DEPARTMENT—NATIVE TRUSTEE'S OFFICE. Revenue Account fob the Year ended 31st March, 1936. Expenditure. Revenue. £ s. d. Administration expenses-— £ s. d. Balance from Interest Account .. .. 14,579 1 8 Contribution to Consolidated Fund of amount Commissions .. . . .. .. 4,561 13 0 fixed to cover the Native Trustee's proportion Fees .. .. .. .. .. 815 11 6 of salaries and working-expenses .. .. 13,406 0 0 Net working profit on properties acquired under Depreciation, office furniture and fittings .. 39 9 5 mortgage .. .. .. .. 62 4 0 Refund of surcharges from Unauthorized Miscellaneous receipts .. .. .. 2 8 0 Expenditure Account .. .. .. 10 0 0 Net surplus carried to Appropriation Account .. 6,565 8 9 £20,020 18 2 £20,020 18 2 Interest Account. Expenditure. Revenue. £ s. d. Interest allocated to amounts held Interest oil mortgage and other investments .. 32,447 2 7 under — £ s. d. £ s. d. Native Land Act, 1931 : Part 111 5,390 4 10 Native Land Act, 1931 : Part X 3,251 3 4 Native Land Act, 1931 : Miscellaneous .. .. 126 10 3 Native Trustee Act, 1930 .. 708 9 8 Native Purposes Act, 1931 .. 2,004 16 4 West Coast Settlement Reserves Act, 1892 .. .. 213 4 6 Miscellaneous funds .. .. 5 17 10 11,700 6 9 Interest on advances under— Native Land Act, 1931, section 521 .. .. .. 5,612 14 3 Native Trustee Act, 1930, section 42 .. .. .. 372 12 0 Finance Act, 1930, section 6 (2) 182 7 11 6,167 14 2 Surplus, carried to Revenue Account .. 14,579 1 8 £32,447 2 7 £32,447 2 7 Appropriation Account for the Year ended 31st March, 1936. Expenditure. £ s. d. Revenue. £ s. d. Reserve against unpaid interest .. .. 384 16 4 Net surplus from Revenue Account .. .. 6,565 8 9 Assurance and Reserve Fund .. .. 5,562 11 2 Investment Fluctuation Account .. .. 618 1 3 £6,565 8 9 £6,565 8 9 Balance-sheet op the Native Trustee as at 31st March, 1936. Liabilities. Assets. Amounts held under — £ s. d. £ s. d. £ s. d. West Coast Settlement Re- Office furniture and fittings .. 147 1 8 serves Act, 1892 .. .. .. .. 51,047 0 7 Less depreciation .. .. 39 9 5 Native Reserves Act, 1882 .. .. .. 60,785 15 4 107 12 3 Native Land Act, 1931 : Part X .. .. 96,051 0 8 Mortgages and other investments Native Land Act, 1931 — £ s. d. (book value) — Maori Land Board Funds .. 155,766 4 5 Local-body securities .. 5,100 0 0 Special .. .. .. 1,700 0 0 Mortgages, including special 157,466 4 5 investments .. .. 491,403 6 11 Miscellaneous .. .. .. .. 6,181 7 6 Properties acquired under mortNative Trustee Act, 1930 .. .. ..27,234 7 6 gage .. .. .. 12,340 11 7 Native Purposes Act, 1931 .. .. .. 57,589 2 10 Miscellaneous funds .. .. .. 8,043 7 9 508,843 18 6 Native Land Act, 1931, section 521 — Less reserve against loss on Advances under .. .. 130,064 611 securities .. .. 8,080 0 0 Less repayments .. .. 7,442 19 9 500,763 18 6 Interest and rent due and accrued .. 34,586 9 6 122,621 7 2 Advances (on overdraft) to estates Interest accrued .. .. 1,138 1 3 and accounts .. .. .. 160,104 7 9 123,759 8 5 Sundry debtors .. .. .. 2,481 11 8 Native Trustee Act, 1930, see- Balances — tion 42— At bank .. .. . . 4,601 0 1 Advances under .. .. 29,000 0 0 Cash in hand .. .. 711 3 Less repayments .. .. 22,000 0 0 4,608 11 4 7,000 0 0 «Losses in Suspense Account .. .. 1,714 14 6 Finance Act, 1930 (No. 2), section 6— Advances under .. .. 10,000 0 0 Less repayments .. .. 10,000 0 0 Writings off in Suspense .. .. 1,714 14 6 Reserve against unpaid interest 2,952 0 0 Special reserve against claims .. 215 18 4 Assurance and Reserve Fund .. 97,763 5 5 Investment Fluctuation Account 6,563 12 3 107,494 16 0 £704,367 5 6 £704,367 5 6 0. N. Campbell, Native Trustee. R. L. Jellicoe, A.R.A.N.Z., Accountant. I hereby certify that the Balance-sheet and accompanying Accounts have been duly examined and compared with the relative books, documents, and securities submitted for audit and correctly state the position as disclosed thereby. The following comment is appended : The advances made to the East Coast Maori Soldiers Fund by the Native Trustee exceed the value of the realizable assets of the Fund. —J, H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1936.

HOWARD ESTATE ACT, 1919: ESTATE OF JOSIAH HOWARD. Farm Working Account foe the Yeae ended sth Januaey, 1936. Dr. £ 8. d. Gr. £ s. d. Stock on hand sth January, 1935 .. .. 12,498 14 8 Sales .. .. .. .. .. 4,888 14 7 Wages .. .. .. •• 1,594 19 1 Farm produce consumed, &c. .. .. .. 719 0 0 Purchases .. .. .. •• 386 2 1 Stock on hand, sth January, 1936 .. .. 13,134 11 4 Balance, being gross profit transferred to Farm Profit and Loss Account .. .. .. 4,262 10 1 £18,742 5 11 £18,742 5 11 Farm Profit and Loss Account for the Year ended sth January, 1936. Dr. £ s. d. Gr. £ s. d. Maintenance and general expenses .. .. 3,123 4 6 Gross profit transferred from Farm Working Net profit transferred to Income Account .. 1,166 9 5 Account .. .. .. .. .. 4,262 10 1 Sundry revenue .. .. .. .. 9 8 8 Rebate on rates .. . . . . .. 17 15 2 £4,289 13 11 £4,289 13 11 General Estate Income Account for the Year ended sth January, 1936. Dr. £ s. d. Gr. £ s. d. Reserves .. .. .. . • • • 446 0 0 Farm Profit and Loss Account .. .. 1,166 9 5 Advisory Board expenses .. .. .. 54 7 0 Dividends and interest .. .. .. 337 10 9 Balance transferred to Estate Account .. .. 2,419 11 2 Live-stock Adjustment Account .. .. 1,415 18 0 £2,919 18 2 £2,919 18 2 Balance-sheet as at sth January, 1936. Liabilities. £ s. d. Assets. £ s. d. Sundry creditors .. .. •• 9 7 6 Land and buildings .. .. .. .. 61,066 7 1 *Reserve for value of produce unrealized .. 2,542 0 0 Farm implements and machinery .. .. 595 2 7 Capital .. •• •• •• 86,374 3 8 Furniture .. .. .. .. .. 152 7 7 Live-stock £ s. d. Sheep .. .. .. 7,658 13 4 Cattle .. .. .. 2,517 18 0 Horses .. .. .. 416 0 0 10,592 11 4 Produce .. .. .. .. .. 437 0 0 Wool, hides, and skins .. .. .. 2,105 0 0 Sundry debtors .. .. .. .. 5 7 2 Shares .. .. .. . .. 125 0 0 Cash .. .. .. .. .. 9,520 12 2 Expenditure capitalized— Smedley Boys Training Farm .. .. 1,949 12 8 Fence and Scrub-cutting Account .. .. 2,376 10 7 £88,925 11 2 £88,925 11 2

* Reserve created to ensure that the value of unrealized produce is not made available for payment as income.

A. R. F. Mackay, M.Com. (N.Z.), Ph.D. (Lond.), Assistant Accountant to the Treasury. 1 hereby certify that the Balance-sheet and accompanying Accounts have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. IT. Fowleb, Controller and Auditor-General.

12 —B, 1 [PT. IV], SUP. TO 1936.

B.—l [PT. IV], SUP. TO 1936.

TREASURY: MISCELLANEOUS. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. £ 8. d. Income. £ s. d ~ Interest not charged to separate accounts .. 6.052,212 6 4 Interest on Railways and Post Office capital .. 1,592,476 19 4 Charges and expenses of loans .. .. 12,669 1 3 Profits of trading Institutions .. .. 157 ,213 4 b Costs of exchange (unrecouped) .. .. 1,593,536 7 4 Profits from sale of gold com .. .. 231,-70 14 i Subsidies to superannuation funds .. .. 200,000 0 0 Petrol, tire tax, &c. .. .. •• 7, „ Miscellaneous 24,699 10 7 Interest on cash balances .. .. 217,188 17 6 Interest charged on Public Works iund and Consolidated Fund capital . ■■ 1,506,137 8 9 Gold duty .. .. •• ■■ 2,371 5 8 Unclaimed moneys .. •• 3,133 13 6 Sundry .. .. .. ■ ■ • ■ 1'740 19 7 Excess expenditure over income .. .. 4,132,769 7 3 £7,883,117 5 6 | £7,883,117 5 6 j ; Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Public debt: Portion not allocated to other Cash in Public Account .. .. .. 1,391,066 10 5 balance-sheets 79,725,636 12 7 Cash and investments: Receiver-General s De- Jg Interest on public debt— £ s. d. posit Account .. .. ■■ ■■ 4b,573 16 0 A„ n „ lp j I 677 076 13 4 Interest on investments ol Treasury Accounts : Due and unpaid .. ' 19,453 5 8 Accrued .. .. •• •• 21,122 8 9 U unpaid ' 1,696,529 19 0 Sinking fund investments 261,619 4 11 q-nj- rlenositors .. 312,611 8 9 Deposit with Bank of International Settlements 36,023 0 0 Sinking Fund Reserve '.! ! .. 261,619 411 Advance to Native Trustee .. .. 7,000 0 0 Treasury Adjustment Account .. .. 3,380,928 4 9 Investment in Reserve Bank .. .. 1,000,000 0 0 Railway-construction expenditure .. .. 1,344,040 18 4 Miscellaneous loan expenditure .. .. 77,137,110 4 4 Income and Expenditure Account .. .. 4,132,769 7 3 £85,377,325 10 0 £85,377,325 10 0 B. C. Ashwin, M.COM., A.R.A.N.Z., Accountant to the Treasury. Treasury Notes. —(1) The above accounts include certain income, expenditure, assets, and liabilities of the State which cannot be appropriately recorded in any other departmental balance-sheet. (2) The asset account —Miscellaneous loan expenditure—is included to represent expenditure of certain loan moneys not represented by tangible assets. (3) Details of that part of the public debt shown in the above balance-sheet are— £ s. d. Reserve Bank investment .. .. . • • • • ■ 1 > 000,000 0 0 War expenses .. .. •• •• •• •• 64,855,373 14 11 Defence and Maori wars .. •• •• •• 3,008,319 8 7 Public Works .. •• •• •• ■■ 1,343,850 18 4 Naval defence .. •• •• •• •• 1,389,656 1 5 Loans to local authorities .. .. •• •• •• 3,037,229 19 2 Land for Settlements Account (Discharged Soldiers Settlement Account) 1,138,600 0 0 Land for Settlements Account (Opening up) .. .. •• 217,740 0 0 Maori Land Settlement .. .. • ■ ■ • • • 247, 145 0 0 Westport Harbour .. .. • • • • • • • ■ 244,675 911 Revenue deficiencies .. .. •• •• •• •• 2,216,856 6 6 Old provincial liabilities .. .. •• •• •• 878,738 19 9 Loan charges, &c. .. .. •• •• •• 147,450 14 0 £79,725,636 12 7 I hereby certify that the Income and Expenditure Account and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the explanatory notes dealing with departmental accounts generally as appearing at the commencement of parliamentary return (8.-l [Part IV]).—J. H. Fowler,. Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1936.

STATE BALANCE-SHEET AS AT 31st MARCH, 1936. Liabilities. Assets. Capital £ s. d. Land and buildings, including Crown, settlement, and £ s. d„ Public debt* .. .. .. 285,461,097 19 9 endowment land, departmental land and buildings 40,660,489 8 SRural Advances bonds .. .. 4,213,050 0 0 State forests, nurseries, and plantations .. .. 38,976,424 0 6 Employment Promotion Fund .. 455,100 5 4 Railways, including permanent-way and wo^ks, Public Debt Redemption Fund .. 17,225,644 10 6 rolling-stock, and unopened lines .. .. 59,483',494 11 5' Creditors — Telegraphs, telephones, and wireless systems .. 11,198,102 9 7 Sundry .. .. .. .. 2,730,392 18 1 Electrical schemes .. .. .. .. 13,249,117 9 2 Interest on debentures and stock due Drainage and irrigation schemes .. .. 4,389,963 0 3 and unpaid* .. .. .. 19,910 10 0 Collieries, sawmills, quarries, &c. .. .. 408,864 6 5 Interest on public debt accrued but Armament and military stores, aviation equipment 2,771,459 9 6 not due* .. .. .. 2,280,729 3 7 Oyster-beds, fish-hatcheries, equipment, &c. .. 122,708 19 2 Wages and other payments accrued 55,478 7 5 Wharves, bridges, harbour-works, lighthouses, &c... 718,824 19 0 Payments in advance, &c. .. .. 443,165 0 1 Plant, material, and furniture .. .. .. 2,964,902 11 2. Reserves — Libraries, books, museum exhibits, stationery, General .. .. .. 4,102,075 12 11 stamps, &c. .. .. .. ... 222,445 16 II Sinking fund and reserves for loan- Live and dead stock, farm crops, &e. .. .. 406,449 7 1 redemption .. .. .. 3,291,129 1 6 Government steamers, launches, motor-cars, &c. .. 462,156 0 9 Depreciation .. .. .. 6,723,957 10 4 Advances on loan or mortgage .. .. .. 15,649,595 5 0 Fire, accident, and marine insurance, Debtors— bad debts, &c. .. .. 1,014,496 9 5 Sundry .. .. .. .. .. 2,472,602 6 8 Amount held on deposit. .. .. 594,208 911 Unpaid purchase-price of land and buildings, and Suspense .. .. .. .. 209,234 16 6 interest thereon .. .. .. .. 2,080,200 7 3 Post Office investment and war-loan Postponed rents, &c. .. .. .. 316,974 9 9 certificates .. .. .. 897,590 8 0 Interest and rent, due and unpaid, and duo and Miscellaneous liabilities .. .. 74,742 16 6 accrued .. . . .. .. .. 1,424,126 5 4 Excess of assets over liabilities .. 60,958,217 10 3 Special investments — Nauru phosphate rights .. .. .. 565,040 0 0 Bank of New Zealand shares .. .. .. 2,109,375 0 0 Reserve Bank of New Zealand .. .. 1,000,000 0 0 Public Trust Office (Public Debt Redemption Fund, &c.) .. .. .. .. 7,966,688 11 2 Crown interest in State Advances Corporation .. 41,617,964 17 1 Special assets of various accounts — Native land schemes, &c. .. .. .. 1,020,105 7 7 "Unallocated loan charges .. .. •. 655,788 5 3 Payments in advance .. .. .. .. 297,196 12 3 Properties acquired by Crown and properties in course of realization .. .. .. .. 1,045,612 22 Investments — Reserve Fund .. .. .. .. 324,653 14 0 Sinking funds .. .. .. ■ . 1,121,197 9 8 Miscellaneous, including investment of Treasury accounts .. .. .. .. 6,521,473 12 5 National Development Account — Expenditure on— £ s. d. Main highways, roads, &c. 30,861,589 4 1 Development of mining .. 867,467 15 11 Education, &c. .. .. 8,467,610 18 3 Immigration .. .. 3,318,944 0 9 Harbour-works .. .. 1,045,668 15 I Land-development .. 840,061 0 3 Cost of raising loans .. 295,978 11 7 45,697,320 5 11 Other loan expenditure— War expenditure .. .. 67,863,693 3 6 Naval defence .. .. 1,389,656 1 5 Local bodies .. .. 3,037,229 19 2 Maori-land settlement .. 247,145 0 0 Miscellaneous .. .. 4,599,386 0 3 77,137,110 4 4 Cash — Public Account .. .. 3,812,109 7 2 Receiver-General .. .. 133,442 18 3 State Advances Office Account 736,009 11 0 Post Office or Post Office Savings-bank .. .. 682,467 11 5 Deposit accounts .. .. 66,757 18 3 In hand and in transit .. 34,608 13 0 Deposit with Bank of International Settlements .. 36,023 0 0 Public Trust Office . . 185,819 12 3 . 5,687,238 11 4 Miscellaneous assets .. .. .. 4,555 13 4 £390,750,221 10 1 £390,750,221 10 1

* See Note (2) below.

Notes. —(1) To account for the whole public debt, loan expenditure on war and other purposes not represented by tangible assets has been included under the heading " Other Loan Expenditure." Interest is received in respect of portion of the local bodies' loan expenditure. (2) Of the amount shown as public debt, £1,801,417 10s. Id. is held by investment accounts within the Public Account. Interest accrued and interest due and unpaid in respect of this sum is also shown in both sides of the Balance-sheet. (3) Contingent liabilities :— Subsidies (not including accumulated interest) short paid to — £ s. d. Teachers' Superannuation Fund .. .. .. .. .. 1,565,284 0 0 Public Service Superannuation Fund .. .. .. .. .. 2,678,167 0 0 4,243,451 0 0 Excess of subsidies recommended by Actuary over subsidies paid : Railway Superannuation Fund .. . . .. . . 1,580,800 0 0 5,824,251 0 0 Local authorities, loans guaranteed by the Govern- £ s. d. ment .. .. . . .. .. .. 2,704,575 0 0 Less accumulated sinking funds . . . . . . 898,700 5 7 1,805,874 14 5 £7,630,125 14 5 B. C. Ashwin, M.Com., A.R.A.X.Z.. Accountant to the Treasury. I hereby certify that the above amalgamation of Balance-sheets has been compared with the relative audited accounts, and correctly states the position as disclosed thereby, subject to the departmental notes enfaced thereon.— J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1936.

DOMINION OF NEW ZEALAND. State Income and Expenditure Account eob Yeas ended 31st March, 1936. Ī TIsCOtYIQ • Expenditure. £ s. d. £ s. d. General administration— £ s. d. £ s. . 8,985,074 2 1 Treasury, Audit, Internal Income tax 4,501,795 10 10 Affairs, and other Depart- Employment-tax .. 3,907,613 4 10 ments •' , ■ • 1> 457 '- 58 19 8 Stamp and Death Duties 2,854,342 4 9 Interest on war and other „ H«wtax .. •• 2,475,550 7 2 unproductive debt ..2,953,59/18 3 Petrol and tire tax, &c. .. 1,582,863 18 7 Exchange on remittances TjmH-tax .. ■ • 442,590 6 6 (unrecouped) .. •• 1,693,0 6,004,393 5 3 Other taxation .. 62,604 3 7 glt> |R 4 Expenses of Taxation Departments .. " x Profit from sale of gold coin .. '231! 270 14 1 Law and order .. •• •• 1'207 328 14 6 Profits from Reserve Bank, &c. .. 157,213 Maintenance of public works'and services .. A'ml 011 •• 1,276,769 15 3 Development of primary and secondary mdus- 0 2 and divide nds .. • • 3,870,111 12 8 f " „ V ' Fees and fines .. •• 904,051 14 4 Social services- * «• Revenues of commercial Employment promotion .. 4,774,895 5 8 DepartmentsPensions .. •• 3 ' 797 '- 28 18 X Tiailwava .. 7,004,316 1 7 Education .. ® 9 Post Office •• 3,556,489 13 9 Health .. •• 879,173 12 3 Electrifsupply .. 1.040, m 4 0 Mental Hospitals .. 096 ' 3 f 3 ® 9 Other .. •• 73,056 15 5 Other social services .. 246,347 2 3 •' 11,674,511 14 9 .j i ' Miscellaneous revenues — Land development and work- 1 665 950 211 Social-service Departments 302,718 4 6 m § '• T V .4" " ' ' Development, of primary Expenses of Investment Ac- and secondary industries 163,969 17 0 counts— Other miscellaneous Interest on loan capital . . 2,326,516 19 3 revenue .. •• 502,521 15 10 Other expenditure .. 380,074 10 0 969,209 17 4 Expenditure of commercial Departments — Railways .. 8,252,889 18 1 Post Office .. •• 3,544,619 18 11 Eleotric supply .. •• 918,725 2 4 PF - - 76 ' 532 12 , 792 , 767 12 3 Total expenditure •• •• - 643,409 6 0 Excess of income over expenditure .. •• j. o Siil £43,895,572 11 3 NOTE.-The above Income and Expenditure Account has been prepared by combining all the Departmental Revenue Accounts. B. C. Ashwin, M.COM., A.R.A.N.Z., Accountant to the Treasury. T Wbv certify that the State Income and Expenditure Account has been duly'examined and compared with the submitted for aSdit, and correctly states the posttron as disclosed thereby.J. H. Fowlee, Controller and Auditor-General.

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS., Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS. Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS. Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS. Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS. Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS. Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1935-36. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) CONTENTS. Appendix to the Journals of the House of Representatives, 1937 Session I, B-01-part05

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