Papers Past | Parliamentary Papers | Appendix to the Journals of the House of Representatives | 1938 Session I | BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF...

Image
Text
Research info
Title and Usage info

B. —1 [PT. IV], SUP. TO 1937.

1938. NEW ZEALAND.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.)

CONTENTS.

page Native Department—continued. page Administration of Western Samoa .. 64 Native Land Development Schemes . . 66 Defence Department .. .. .. ..16 Native Trustee . . .. .. 65 Education .. .. . . ... .. 5 New Zealand Reparation Estates.. .. 39 Ellesmere and Forsyth Reclamation and Akaroa Post and Telegraph Department .. .. 41 Railway Trust Account . . . . 45 Primary Products Marketing .. .. 67 General Purposes Relief .. .. .. 21 Internal Marketing Branch .. .. 74' Grey mouth Harbour Board —Special Coal Rate . . 21 Public Debt Redemption Fund .. .. 76 Internal Affairs Department . . . . 22 Public Works Department: Departmental .. 45 Lands and Survey Department — Reserve Fund Account . . .. . . 55 Crown Lands.. .. .. .. ..3 Scenic Reserves Account .. .. ..56 Departmental .. .. .. 75 Small Farms Scheme . . .. . . 57 Hunter Soldiers' Assistance Trust Deposit Account 25 State Advances Office .. .. . . 77 Primary Education Endowment .. ..26 State Balance-sheet as at 31st March, 1937.. .. 87 Secondary Education Endowment . . 27 State Income and Expenditure Account for Year Surveys of Native Land .. . . 58 ended 31st March, 1937 .. . . 88 Wanganai River Trust Account .. .. 28 Taranaki Maori Trust Board . . . . 59 Native Department — Teachers' Superannuation Board .. .. 62 Departmental .. .. . . 38 Treasury, Miscellaneous . . .. . . 89 District Maori Land Boards . . .. 32 Tuwharetoa Trust Board . . .. 61 Maori Purposes Fund .. .. .. 29 Waihou and Ohinemuri Rivers Improvement Scheme 52

I —B. 3 [FT. IV], SUP. to 1937.

B.—l [PT. IV], Sup. TO 1937.

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 [Pt. IV], 1937, 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 to 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. Employment Promotion Fund. Accounts outside the Public Account {e.g., Post Office Account, State Fire Insurance Office 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, &c., are made through the Treasury Adjustment Account without cash payments or specific appropriation by Parliament. (vi) Interest. —In 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 4J 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 are 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 numex-ous 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.—l [PT. IV], SUP. TO 1937.

CROWN LANDS ACCOUNT. Revenue Account foe Year ended 31st March, 1937. Dr. £ s. d. Gr. Administration expenses .. .. .. 13,169 311 Accrued revenue— £ s. d. £ s. d. Rebates .. .. .. .. .. 11,077 6 2 Rents .. .. .. 244,918 15 5 Remissions — £ s. d. Interest on sales of land .. 25,939 2 3 Under Land Act, 1924 .. 33,041 6 3 Royalty .. .. .. 9,550 13 4 Under Mortgagors Relief Acts 2,288 18 7 280,408 11 0 Under Deteriorated Land Act, Residue of receipts from mining district land--1925 .. .. .. 1,056 17 9 occupation leases paid to Public Account under Under Discharged Soldiers section 317, Land Act, 1924 .. .. 977 13 11 Settlement Amendment Act, Interest under section 13, Land Laws Amendment 1923 .. .. .. 14 16 0 Act, 1926 .. .. .. .. 81,300 1 1 —— —- 36,401 18 7 Interest under section 47, Land Laws Amendment " Thirdsunder section 139, Land Act, 1924 .. 5,440 1 1 Act, 1929 .. .. .. .. 8,477 12 0 Irrecoverable rents: Writings-ofE in Suspense .. 5,844 7 9 Recovery of bad debts .. .. .. 174 13 8 Depreciation of buildings .. .. .. 20 14 8 Miscellaneous .. .. .. .. 109 18 0 Sundry expenditure in respect of Crown land out of vote " Lands and Survey " — £ s. d. Rent, Aranui Block .. .. 16 6 5 Repairs to buildings .. 173 7 3 Eradication of noxious weeds .. 6,550 6 4 Extermination of rabbits .. 3,533 16 4 Special rates on Crown properties 658 16 4 Reclamation of sand-dunes .. 609 14 6 Protection of title .. .. 37 0 0 Exchange of area .. .. 18 17 6 Clearing, grassing, &c. .. 3 7 8 11,601 12 4 Balance carried down .. .. .. 287,893 5 2 £371,448 9 8 £371,448 9 8 £ s. d. £ s. d. Interest on capital .. .. .. ..367,907 0 0 Balance brought down .. .. .. 287,893 5 2 Balance: Thermal Springs District Account, Transfer from Reserve Account .. .. ] ,000 0 0 Revenue Account .. .. .. 184 11 6 Balance: Mining District Land Occupation Account, Revenue Account .. .. 906 6 0 Balance: Loss for year .. .. .. 78,292 0 4 £368,091 11 6 £368,091 11 6

B.—l [FT. IV], SUP. TO 1937.

CROWN LANDS ACCOUNT—continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital— Land— £ s. d. £ s. d. Public Works Fund— £ s. d. £ s. d. Leased.. .. .. 5,555,062 4 2 Revenue-earning .. 5,892,886 5 11 Unleased .. 2,129,747 17 5 Consolidated Fund— Provisional State forest .. 688,116 17 5 Revenue-earning .. 2,880,222 6 9 Areas subject to section 8, Non-revenue-earning .. 3,074,561 9 1 Land Laws Amendment 11,847,670 1 9 Act, 1929 .. .. 35,306 16 11 Discharged Soldiers Settle- Areas subject to operations ment Account: Merged of Small Farms (Relief interests under section 20, of Unemployment) Act, Discharged Soldiers 1932-33 .. .. 7,839 16 9 Settlement Amendment Areas included in land-for-Act, 1923— - settlements estates .. 211,986 19 11 Not yet payable .. 19,170 13 6 8,628,060 12 7 Principal due .. .. 1,356 16 4 Undivided interests in land— Interest due .. .. 2,331 4 7 Crown interests'in consoli- ——— 22,858 14 5 dation schemes— Buildings Account: Equity in buildings and Tokerau Native Land improvements due to outgoing lessees .. 1,904 12 11 Court District .. 32,045 12 9 Unpaid purchase-money in respect of Native Waiariki Native Land land acquired on account of rates, succession Court District .. 11,698 15 0 duty, &C-, payable by Natives .. .. 480 9 8 Waikato-Maniapoto Sundry creditors— £ s. d. Nati.ve Land Court Rents, &c., paid in advance .. 1,847 19 6 District .. .. 24,920 4 1 Royalties paid in advance .. 91 3 7 Mohaka Consolidation Interest paid in advance .. 413 4 6 Scheme .. .. 8,971 13 4 Departmental .. .. 820 10 9 Northern Waiapu ConMiscellaneous .. .. 1,048 15 5 solidation Scheme .. 6,721 13 7 — 4,221 13 9 Interests acquired for cash Suspense Account: Credits under Deteriorated in sundry Native blocks 119,408 17 6 Land Act, 1925 .. .. .. 612 11 5 203,766 16 3 Rents and interest charged in advance .. 71,407 19 2 Proceeds of sale of Crown land paid to Land for Interest on capital invested in Orakei Block .. 194,993 9 11 Settlements Account under section 20. Land Writings-off in Suspense .. .. .. 3,255 5 2 Act, 1924 .. .. .. .. 2,642,202 10 11 Treasury Adjustment Account .. .. 285,904 6 9 Expenditure on surveys of Crown land .. 6,098 0 3 Unpaid purchase - price (not yet payable) : Buildings .. .. .. .. 17,095 0 5 Advances for grass-seed, &c. .. .. 4,758 5 6 Orakei Blocli (vide subsidiary balance-sheet) .. 359,162 15 0 Expenditure under section 522, Native Land Act, 1931, on areas of Native land .. 3,051 1 11 Sundry debtors — £ s. d. Rents .. .. .. 135,054 5 0 Royalties .. .. 1,494 14 10 Interest on sales .. .. 30,023 16 5 Interest on advances .. 75 4 9 Principal buildings instalments . . .. . . 1,102 2 0 Tairawhiti Maori Land Board rates received and not paid into Public Account .. 725 5 1 Rates on Waiapu Native blocks.. .. .. 5,766 4 9 Small Farms Scheme: For rents accrued .. . . 197 10 2 Departmental .. .. 57 6 4 Miscellaneous .. .. 2,510 6 2 . 177,006 15 6 Interest under section 13, Land Laws Amendment Act, 1926 .. 125,982 17 1 Postponements of rent and interest — Under Land Act, 1924 .. 19,279 10 3 Under Mortgagors Relief Acts 1,522 6 6 20,801 16 9 Interest on sales accrued but not due . . 6,548 14 11 Losses in Suspense .. .. .. 3,255 5 2 Profit and Loss Account : Orakei Block .. 155,341 16 10 Revenue Account: Loss for year carried forward 78,292 0 4 Cash in Local Bodies' Deposit Account of Receivers of Land Revenue — Mining district land-occupation £ s. d. leases .. .. .. 1,806 19 10 Thermal Springs District Act, 1910, leases " .. .. 77 15 8 1,884 15 6 £12,433,309 4 11 £12,433,309 4 11 J. H. O'Donnell, Assistant 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 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 £2,120 15s. 10d., 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 charge 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) 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, £1,541 4s. 9d., which represents expenditure from Crown Lands Account on assets of the Native land developmental schemes controlled by the Native Department, should be reflected in the accounts of the schemes ; (4) the provisions of section 537, subsection .5 (a), of the Native Land Act, 1931, have not been complied with in respect of the asset sundry debtors for rates on Native blocks in Waiapu Consolidation Scheme, £5,766 4s. 9d. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. Balance from separate accounts — £ s. d. Income from — ; £ s. d. Primary education .. .. .. 2,533,159 13 1 Primary-education reserves .. .. 75,748 11 5 Post-primary education 798,172 16 2 National endowment 99,539 12 8 Higher education .. .. ■■ 122,674 18 8 Balance, as per balance-sheet .. .. 3,772,895 10 b Training of teachers .. .. .. 156,871 10 2 Native education .. .. ■■ 126,314 16 0 Physical training .. .. •• 2,738 12 0 Examinations .. .. .. 2,074 11 9 Miscellaneous .. .. .. •• 48,898 10 6 Special Schools and Child Welfare.. .. 157,278 6 3 £3,948,183 14 7 £3,948,183 14 7 Head Office Administration. Expenditure. £ s. d. Income. £ s. d. Salaries • • 34,925 3 5 Payment by Teachers' Superannuation Fund lor Travelling-expenses .. •• 61115 9 Clerical work, postage, and printing and stationery 1,010 0 0 Office requisites, advertising, &c. .. .. 103 14 3 Sale of publications ; • , Telephones ■ • • ■ 313 2 10 Recovery of salaries of officers for services m conPrinting and'stationery '. ■ • • • 908 16 6 nection with Electrical Wiremen's Examinations 135 0 0 Postage . . .. ■ • • • • • 964 8 3 Education Oazette — £ s. d. Rent of offices (Government Buildings) .. .. 1,623 15 0 Sales .. .. 38 1 0 Depreciation on furniture and office appliances .. 343 0 0 Advertising .. .. 20- 14 10 -r i I •, i A 0 15 JLU Interest on capital .. .. •• •• oo u u Education Gazette- £ 8. d. Balance transferred to other accounts .. .. 39,685 11 5 Salaries .. .. .. 200 0 0 Printing .. .. .. 921 12 8 Postage .. .. • • 171 9 4 Sundries .. .. .. 41 15 8 1,334 17 8 Sundries .. .. .. • • • ■ 42 7 4 £41,257 1 0 £41,257 1 0

B.—1 [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Primary Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 14,025 10 9 Recovery from Fire Insurance Fund 4,984 7 4 Public schools — £ s. d. Amount due for work to be completed 2,817 13 0 Teachers'salaries .. .. .. 1,695,534 17 5 School buildings: Rent of school Teachers'house allowances .. .. 41,914 10 7 buildings .. .. .. 1,456 11 6 Teachers' removal expenses .. .. 1,439 5 7 Inspection: Fees for special exami1,738,888 13 7 nations .. .. .. 57 4 9 Manual instruction — Teachers'appeal fees .. .. 43 11 6 Salaries .. .. .. .. 59,612 15 2 School Journal sales .. .. 254 4 6 Capitation for incidentals .. .. 15,41111 5 Miscellaneous: Recoveries for Handwork materials .. .. .. 8,748 19 7 education of foreign children .. 42 12 6 Grants for agricultural clubs .. .. 542 19 11 Balance, carried to General Income 84,316 6 1 and Expenditure Account .. 2,533,159 13 1 School and class libraries, including books supplied to pupils in necessitous cases .. .. 3,074 10. 11 Maintenance of school buildings, &c.— Grants to Board for maintenance .. 128,010 10 9 Less part charged to post-primary for maintenance of district high schools (secondary departments) .. .. 2,983 0 0 125,027 10 9 Alterations to buildings to dimish danger from earthquake .. .. .. 2,288 15 9 Rebuilding of schools destroyed by fire .. 5,078 5 11 Due for work to be completed .. .. 2,817 13 0 School Committee allowances, £155,993 9s. 10s.; less part charged to post-primary for district high schools (secondary departments), £3, 689 .. 152,304 9 10 Rents for buildings for school purposes .. 2,964 10 2 290,481 5 5 Inspection of schools — Inspectors' salaries .. .. .. 26,552 12 1 Less charged to grading of teachers, £2,145 17s. 6d. ; less charged to Head Office administration, £802 2s. .. 2,947 19 6 23,604 12 7 Travelling-expenses .. .. .. 7,507 12 3 Office requisites (including depreciation on furniture) .. .. .. .. 110 9 11 Clerical assistance .. .. .. 500 5 0 Transfer and removal expenses .. 315 18 2 Telephones .. .. ■ • •. 56 10 8 Sundries .. .. .. • • 1 14 0 : — 32,097 2 7 Registration and grading of teachers — Head Office salaries and administration .. 860 18 11 Portion of Inspectors'salaries .. .. 2,145 17 6 Expenses of appeals .. .. .. 174 1 6 Printing and stationery .. .. 68 5 0 — 3,249 2 11 Conveyance of pupils and instructors, including depreciation on departmental buses .. .. 99,585 17 8 Education Boards : Grants for adminitration and general purposes .. 33,674 13 0 Less part charged to post-primary for district high schools (secondary departments) .. .. .. .. 808 0 0 32,866 13 0 Correspondence School (primary department) — Head Office administration .. .. 75 0 0 Salaries .. .. .. •• 8,680 210 Books and stationery, £925 Is. sd; less recoveries from parents, £739 ss. Id. .. 185 16 4 Cleaning, lighting, heating, &c. . . 169 10 6 Removal expenses .. .. . ■ 59 0 1 Depreciation on furniture .. . . 33 0 0 Depreciation on mechanical appliances .. 10 0 0 Postage .. .. . • • • 659 10 9 Rent of offices .. .. .. 192 10 0 Telephone .. .. . • • • 26 18 0 Interest on capital .. .. .. 48 0 0 10,139 8 6 School Journal— Head Office administration .. .. 50 0 0 Salaries .. .. . • • ■ 489 3 8 Printing and despatch .. .. 2,935 9 8 Postage . . .. . • ■ • 1, 025 2 5 Rent of offices .. . • . • 23 10 0 Telephone .. .. .. •. 9 5 0 Sundries .. .. .. .. 39 5 3 4,571 16 0 Grants to free kindergartens .. .. .. .. 4,838 1 9 Hot meals for sub-normal children .. .. .. 25 0 0 Postage .. ■ • • • ■ • • • • • 102 3 8 Printing and stationery .. .. .. .. .. 1,046 16 1 Interest on capital .. .. .. •• •• 223,46640 Miscellaneous .. .. .. • • • • • • 21 5' 3 £2,542,795 18 2 £2,542,795 18 2

B. —1 [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Post-Primary Education. Expenditure. £ s. d. £ s. d. Income. Head Office administration charges .. .. .. 7,798 8 11 High schools — £ s. d. £ s. d. Salaries of teachers and instructors— Pupils'fees .. 1,990 8 8 Secondary schools .. . .. 274,376 11 4 Endowment income Technical schools .. .. 194,748 13 6 applied to payCombined schools .. .. .. 43,163 1 0 ment of teachers' District high schools .. .. .. 77,628 2 7 salaries and main589,916 8 5 tenance of buildings 32,852 18 8 Grants to Boards for general purposes— — .— 34,843 7 4 Secondary schools .. .. .. 37,865 13 6 Technical and combined Technical schools .. .. .. 44,604 10 3 schools— Combined schools .. .. .. 9,084 8 5 Pupils' fees .. 9,537 0 0 District high schools (part of grant to Educa- * Endowment income tion Boards for general purposes, £808 ; applied to payment part of grant to Education Boards for of incidentals and School Committee incidentals, £3.689) .. 4,497 0 0 maintenance of 96,051 12 2 buildings .. 2,830 9 8 Grant to Marlborough High School Board 12,367 9 8 (Marlborough High High School Act) . . .. 400 0 0 Recoveries from Boards of payments Maintenance of buildings — £ s. d. made by Department for repairs to Secondary schools .. .. 8,696 1 9 buildings .. .. .. 723 9 5 Technical schools .. .. .. 2,304 18 9 Rent of school buildings and sites 86 13 4 Combined schools .. .. .. 653 9 8 Recoveries from Fire Insurance Fund 116 8 11 District high schools (proportion for secondary Teachers' appeal fees .. .. 3 3 0 departments) .. .. .. .. 2,983 0 0 Balance, carried to General Income and 14,637 10 2 Expenditure Account .. .. 798,172 16 2 Rents of buildings for classes— Secondary schools .. .. .. 138 10 0 Technical schools .. .. .. 469 17 4 — 608 7 4 Rebuilding of schools destroyed by fire .. .. 320 19 3 Alterations to buildings to diminish danger from earthquake .. .. .. .. 1, 128 18 7 Grading and registration of teachers— £ s. d. Head Office administration charges .. 545 0 0 Portion of Inspector's salaries .. .. 330 0 0 Expenses of appeals .. .. .. 20 0 0 — 895 0 0 Inspection— Salaries of Inspectors .. .. .. 4,774 16 9 Less part charged to grading of teachers, £330 ; less part charged to Head Office administration, £726 10s. .. .. 1,056 10 0 3,718 6 9 Travelling-expenses .. .. .. 963 7 2 4,681 13 11 Conveyance of pupils and instructors .. .. 20,220 19 5 Manual instruction in secondary schools .. .. 4,965 9 3 Scholarships: War bursaries .. .. .. 2,623 7 10 Correspondence School (secondary department) — Head Office administration .. .. 75 0 0 Salaries .. .. 9,306 17 0 Books and stationery, £1,501 14s. 4d.; less recoveries from parents, £1,266 lis. Bd. .. 235 2 8 Postage .. . • ■ • • ■ 878 15 7 Rent of offices .. .. .. . ■ 126 10 0 Removal of offices .. .. .. 60 0 0 Telephone .. .. •. • • 26 18 1 Cleaning, lighting, and sundries .. . . 242 6 2 Depreciation on furniture .. .. 43 0 0 Interest on capital .. • • •. 64 0 0 11,058 9 6 Printing and stationery .. .. .. .. 131 2 1 School books supplied in necessitous cases .. .. 747 311 Miscellaneous .. .. .. . • • • 25 9 7 Interest on capital .. .. .. .. 90,102 7 6 £846,313 7 10 £846,313 7 10

1 [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1937 Higher Education. Expenditure. £ s. d. Income. £ s. d. Head Office administration charges .. .. .. 515 0 0 Balance carried to General Income Grants to — and Expenditure Account .. 122,674 18 8 New Zealand University and University Colleges for general purposes, &c. .. .. .. .. .. 59,058 15 1 New Zealand University and University Colleges, being share of national-endowment revenue collected 1936-37 .. .. 14,219 19 0 Workers' Educational Association: Grants .. .. 3,500 0 0 Special assistance to deserving students .. .. .. 90 9 0 Scholarships and bursaries . . .. .. . . 10,421 5 1 Sundries .. .. .. .. .. .. 7 10 6 Interest on capital .. .. .. .. .. 34,862 0 0 £122,674 18 8 £122,674 18 8 Training of Teachers. Expenditure. £ s. d. £ s. d. Income. £ s. d. Head Office administration charges .. .. .. 450 0 0 Balance, carried to General Income Training colleges— and Expenditure Account .. 156,871 10 2 Salaries of staff (including extra staffs of practising schools in excess of the usual staff at public schools) .. .. 26,744 19 10 Special instruction .. .. .. 2,924 6 2 Science material .. .. .. 533 2 1 30,202 8 I Allowances to students .. .. 110,528 15 5 University college fees .. .. 7,775 510 . 118,304 1 3 Printing and stationery .. .. .. .. 15 19 10 Sundries .. .. .. .. .. 110 Interest on capital .. .. .. .. 7,898 0 0 £156,871 10 2 £156,871 10 2 Native Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 2,095 17 4 Recovery torn Eire Insurance Fund 1,750 0 0 Native schools — £ s. d. Rent of buildings and sites .. 38 17 9 Salaries of teachers .. .. .. 83,684 14 2 Tauranga Endowment Reserve Manual instruction .. .. .. 828 17 1 revenue .. .. .. 268 0 11 Books, school requisites, &c. .. .. 1,402 13 2 Fees and fines .. .. .. 3 9 0 Repairs to buildings, rents, &c. .. .. 10,520 611 Balance, carried to General Income Rebuilding schools destroyed by fire .. 2,368 19 0 and Expenditure Account .. 126,314 16 0 Miscellaneous .. .. .. .. 7291 Removal expenses of teachers .. .. 1,512 10 11 Depreciation on buildings .. .. 5,313 0 0 105,703 10 4 Conveyance and board of children .. .. .. 7,253 3 2 Inspection— Salaries of Inspectors .. .. .. 1,650 5 9 Travelling-expenses .. .. . . 761 14 8 : 2,412 0 5 Higher education : Scholarship allowances and expenses .. 4,923 19 0 Expenses of conference re Maori health and education .. 203 3 10 Preparation of reading-book . . .. .. .. 5 0 0 Postage .. .. .. .. .. .. 8 8 11 Printing and stationery .. .. .. .. . . 36 0 8 Interest on capital .. .. .. .. .. 5,734 0 0 £128,375 3 8 £128,375 3 8 Physical Education. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 50 0 0 Balance, carried to General Income £ s. d. and Expenditure Account . . 2,738 12 0 Salaries of instructors .. .. .. 2,614136 Travelling-expenses .. .. .. 56 19 3 Transfer and removal expenses .. . . 16 2 3 2,687 15 0 Postages ~ ~ .. .. .. 0 17 0 £2,738 12 0 £2,738 12 0

B.—l [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Examinations. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 1,657 15 11 Eees for examinations and certificates.. 2,637 15 8 Examiners'and supervisors'fees .. .. .. .. 1,496 9 4 Balance, carried to General Income and Rent of buildings, forwarding charges, &c. .. .. .. 158 6 6 Expenditure Account .. .. 2,074 11 9 Postage .. .. .. .. . . . . 97 2 9 Printing and stationery . . . . . . . . . . 605 11 10 Rent of store, Wellington .. .. .. .. 89 0 0 Fees to University of New Zealand for portion of School Certificate Examination conducted by University of New Zealand 351 7 11 Electrical Wiremen's Examination .. . . . . 99 4 6 City and Guilds Examination . . . . . . .. 112 6 7 Sundries .. .. .. . . . . . . 45 2 1 £4,712 7 5 £4,712 7 5 Miscellaneous. Expenditure. £ s. d. Income. £ s. d. Accidents to school-children .. .. .. .. 503 16 0 Registration Eees : Education Act, 1914 ■ 110 Expenses of Conference of educational authorities . . .. 38 15 4 Refund subsidy on voluntary contriSalaries of exchange teachers .. .. .. .. 2 14 6 butions overpaid in previous years 27 12 8 Purchase of school maps .. .. .. .. .. 131 Sale of radios and gramophones .. 1 15 4 Amount written off, being part of premium on conversion: Balance, carried to General Income and Education Loans Account .. .. .. .. 502 15 6 Expenditure Account .. .. 48,898 10 6 Grant for preparation of text-book .. .. . . 50 0 0 Contributions to Teachers' Superannuation Fund for period during which teachers were on active service .. .. 26 8 3 Teachers' Superannuation Fund— £ s. d. Government subsidy under Superannuation Act, 1927 (section 12) .. .. 43,000 0 0 Subsidy under Finance Act, 1925 (section 14) 4,798 12 11 47,798 12 11 Sundries .. . . .. .. .. .. 4 13 11 £48,928 19 6 £48,928 19 6 Special Schools and Child Welfare (Summary). Expenditure. Income. Balance brought forward from separate accounts — £ s. d. Balance, carried to General Income £ s. d. Education of the blind.. .. .. .. .. 3,359 0 2 and Expenditure Account .. 157,278 6 3 Education of the deaf .. .. .. .. .. 7,718 7 11 Education of the feeble-minded .. .. .. .. 21,562 8 0 Child welfare : General .. .. .. .. 124,581 7 2 Stores Summary Account .. . . . . .. 57 3 0 £157,278 6 3 £157,278 6 3 Special Schools and Child Welfare. —General Administration. Expenditure. £ s. d. Income. Head Office salaries and administration charges .. .. 11,486 19 7 Balance, carried to separate Special £ s. d. Schools and Child Welfare Account 11,486 19 7 £11,486 19 7 £11,486 19 7 Education of the Blind. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 80 0 0 Maintenance fees .. • .. .. 439 9 8 Maintenance of State wards in New Zealand Institute for the Balance carried to Special Schools SumBlind .. •• •• •• •• •• 565 211 mary Account .. .. .. 3,359 0 2 Grant to New Zealand Institute for the Blind .. .. 1,500 0 0 Travelling-expenses of children .. .. • • • ■ 38 611 Interest on capital .. •• •• 1,615 0 0 £3,798 9 10 £3,798 9 10

2—B. 1 [PT. IV], SUP. to 1937.

B. —1 [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account—continued. Education of the Deaf. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges.. .. 550 0 0 Maintenance fees .. .. .. 1,687 3 6 School for the Deaf — £ s. d. Deduction from salaries of staff for Salaries of staff .. .. .. .. 5,927 19 5 board and quarters provided .. 415 0 0 Maintenance of children .. .. .. 1,673 19 9 Sale scrap metal .. .. .. 012 6 Maintenance of buildings .. .. .. 513 5 1 Balance, carried to Special Schools SumDepreciation on buildings .. .. .. 271 0 0 mary Account .. .. .. 7,718 711 Depreciation on water-system .. .. 30 0 0 — 8,416 4 3 ft Advertising.. .. .. .. .. .. 1057 Travelling-expenses .. .. .. .. .. 329 9 11 Postages .. .. .. .. .. .. 542 Interest on capital .. .. .. .. .. 510 0 0 £9,821 3 11 £9,821 3 11 School for the Deaf. —Income from Bequests in the Hands of Public Trustees. (To be expended on amusement, &c., for inmates, not usually provided by the Department from parliamentary vote.) Expenditure. £ s. d. Income. £ s. dExpenditure on recreations, &e. .. .. .. . . 55 14 9 Balance of income in Post Office SavingsBalance in hand 31st March, 1937, carried to balance-sheet .. 48 4 5 bank, 31st March, 1936 .. .. 15 2 11 Income from bequests .. .. 87 9 9 Interest on deposits in Post Office Savingsbank .. .. ~ .. 16 6 £103 19 2 £103 19 2 Education and Training of the Feeble-minded. Expenditure. Income. £ s. d. Balance (net cost) on— £ s. d. Maintenance fees from parents, &c. .. 871 11 9 Richmond School for Girls .. .. .. .. 6,000 19 1 Recoveries on account of travellingOtekaike School for Boys .. .. .. .. 15,319 2 8 expenses .. .. .. 52 16 9 Head Office administration (non-institutional) .. .. 275 0 0 Balance, carried to Special School Sum-Travelling-expenses (including interest on capital on motor-cars) 793 5 7 mary Account .. .. .. 21,562 8 0 Postage .. .. .. .. .. • • 98 9 2 £22,486 16 6 £22,486 16 6 Special School for Girls, Richmond. Expenditure.. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 150 0 0 Deductions from salaries of staff for Salaries of staff .. .. .. .. .. .. 2,392 15 0 board and quarters provided .. 283 10 0 Maintenance of inmates .. .. .. .. .. 2 ,053 14 6 Sales of produce .. .. .. 119 6 Repairs to buildings .. .. .. .. .. 786 19 1 Rent of farm-site .. .. .. 5 0 0 Depreciation on buildings .. .. .. .. .. 431 0 0 Balance, carried to Education and Train - Interest on capital .. .. .. .. .. 477 0 0 ing of the Feeble-minded Income and Expenditure Account .. .. 6,000 19 1 £6,291 8 7 £6,291 8 7 Special School for Boys, Otekaike. Expenditure. £ s. d. Income. £ s. d. Head Office salaries and administration charges .. .. 250 0 0 Deductions from salaries of staff for Salaries of staff .. .. .. .. .. 6,366 7 3 board and quarters provided .. 1,010 0 0 Maintenance of inmates .. .. .. .. •• 5,817 16 8 Sales of mats, basketwork, &c. .. 188 13 9 Repairs to buildings .. .. .. .. .. 1,430 14 11 Balance (profit) from Farm Account.. 812 5 Depreciation on buildings .. .. .. . . 968 0 0 Balance, carried to Education and Depreciation on furniture .. .. .. .. 200 0 0 Training of the Feeble-minded InDepreciation on motor-vehicles .. .. .. .. 58 10 0 come and Expenditure Account .. 15,319 2 8 Depreciation on plant and machinery .. .. .. 156 0 0 Interest on capital .. .. .. .. .. 1,279 0 0 £16,526 8 10 £16,526 8 10

B.—l [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account—continued. Special School for Boys, Otekaike (Farm Account). Expenditure. Income. Stock on hand Ist April, 1936 — £ s. d. £ s. d. Sales of produce (including issues to Otekaike Institu- £ s d Live-stock .. .. 440 12 6 tion) .. .. .. . 2 046 16 3 Farm-produce .. . . 671 9 4 Stock on hand 31st March, 1937— £ s. d. 1,112 1 10 Live-stock .. .. 477 17 4 Purchase of live-stock .. .. .. .. 300 11 6 Farm-produce .. .. 537 0 9 Purchase of feed .. .. .. 38 11 9 j jg j Purchase of seeds and manures .. .. ~ 132 3 4 Repairs to plant, buildings, &c. . . . . 106 12 1 Purchase of petrol, oil, and sundries .. .. 16 3 5 Salaries and wages of staff employed 011 farm .. 1,011 18 0 Depreciation on buildings .. .. .. 120 0 0 Balance carried down .. .. .. .. 223 12 5 £3 ' 061 14 4 £3,061 14 4 £ s. d. £ s d Head Office salaries and administration charges .. 35 0 0 Balance brought down .. .. .. .. 223 12 5 Interest on capital .. .. .. .. 180 0 0 Balance (profit), carried to Otekaike General Account 8 12 5 £223 12 5 £223 12 5 Child Welfare Summary Account. Expenditure. £ s. d. Income. £ s . d. Provision for bad debts .. .. .. 10,000 0 0 Fees recovered from parents, &c., for maintenance Boys' Training Farm, Weraroa .. .. 6,697 910 of children .. .. ..25 896 10 9 Auckland Receiving Home .. .. 1,867 9 8 Balance, carried to Special Schools Summary of Hamilton Receiving Home .. .. . . 786 211 Income and Expenditure Account .. .124 581 7 2 Miramar Children's Home .. .. .. 1,627 410 Wellington Girls' Hostel .. .. .. 1,087 10 0 Christchurch Receiving Home .. .. 1,642 17 5 Burwood Girls' Home .. .. .. 5,941 2 10 Dunedin Receiving Home .. .. .. 1,039 0 7 Auckland Boys' Home .. .. .. 1,723 16 0 Wellington Boys' Home .. .. .. 1,011 17 11 Christchurch Boys' Home .. .. .. 1,517 0 9 Dunedin Boys' Home .. .. .. 1,229'12 5 Non-institutional .. .. .. .. 114; 306 12 9 £150,477 17 11 £150,477 17 11 Boys' Training Farm, Weraroa. Expenditure. £ s. d. Income. £ s d Head Office salaries and administration charges .. 225 0 0 Deduction from salaries of staff for board and Salaries and wages of staff .. .. 3,141 0 0 quarters provided .. . 11 _ 410 q q Maintenance of inmates .. .. .. 1,940 5 9 Rent of buildings .. .. .. 44 8 0 Repairs to buildings, &c. .. .. .. 220 7 6 Balance (profit) from Farm Account .'! " 412 0 6 Telephones .. .. . . .. 18 9 Sales, materials, &c. .. .. . . ~ 22 10 0 Bad debts written off .. .. .. .. 76 17 4 Balance-carried to Child Welfare General Account 6,697 9 10 Depreciation on cars .. . . .. .. 55 9 0 Depreciation on buildings, &c. .. .. . . 882 0 0 Interest on capital .. .. .. 1,044 0 0 £7 > 586 8 4 £7,586 8 4 Boys' Training Farm, Weraroa (Farm. Account). Expenditure. Income.. Stocks, Ist April, 1936— £ s. d. £ s. d. Stocks, 31st March, 1937 — £ s . d. £ s. d. Live-stock .. .. .. 2,032 0 6 Live-stock .. .. .. 3,435 3 0 Farm-produce .. .. .. 1,243 16 2 Farm-produce .. .. 1 008 0 0 3,275 16 8 ' 4,443 3 0 Purchase of live-stock .. .. .. .. 1,496 ]] 9 Sales of produce, including issues to Weraroa InstituPurchase of seeds and manures .. .. .. 224 7 7 tion .. .. .. .. 3 249 0 1 Purchase of feed .. . . .. .. 41 19 3 Repairs to buildings, plant, &c. ... .. 103 13 3 Salaries and wages of staff .. .. .. 901 2 6 Sundries .. .. .. .. .. 87 7 7 Depreciation on buildings, &c. .. .. .. 190 1 0 Depreciation on tractor .. .. .. 24 3 0 Balance carried down .. .. .. 1,347 0 6 £7,692 3 1 £7,692 3 1 £ s. d. £ g d Head Office administration charges .. .. 40 0 0 Balance brought down .. .. 1 047 n « Weraroa Office charges .. .. .. 80 0 0 Interest on capital .. .. .. .. 815 0 0 Balance (profit), carried to Weraroa General Account 412 0 6 £1,347 0 6 £1,347 0 6

B.—l [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Girls' Homes and Receiving Homes.

Boys' Homes.

Auckland. Hamilton. Mlramar. 0 ' 1 ChriBtchurch. Bnrwood. Dunedin. Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Head Office administration charges .. 35 0 0 35 0 0 35 0 0 35 0 0 45 0 0 55 0 0 35 0 0 Salaries of staff .. .. .. 577 4 0 325 1 9 599 11 1 533 4 8 642 4 8 2,522 17 7 377 12 4 Maintenance of inmates .. .. 495 17 1 282 12 6 562 12 1 501 19 2 745 11 0 1,976 18 11 394 19 4 Repairs to buildings .. .. 611 14 8 18 10 8 252 4 3 218 19 2 152 9 5 462 0 10 115 9 11 Telephone . . .. .. 7 12 6 5 10 0 5 6 3 4 5 0 10 14 0 8 15 0 7 12 6 Depreciation on buildings .. .. 59 0 0 66 0 0 159 0 0 37 0 0 78 0 0 405 0 0 58 0 0 Depreciation on furniture .. .. 45 0 0 20 0 0 50 0 0 24 0 0 33 0 0 73 0 0 20 0 0 Interest on capital.. .. .. 149 0 0 84 0 0 187 0 0 78 0 0 123 0 0 851 0 0 142 0 0 1,980 8 3 836 14 11 1,850 13 8 1,432 8 0 1,829 19 1 6,354 12 4 1,150 14 1 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Deduction from salaries of staff for 105 0 0 50 0 0 105 0 0 87 10 0 135 0 0 332 10 0 60 0 0 board and quarters provided Board of inmates .. .. .. 7 18 7 0 12 0 9 8 10 257 8 0 52 1 8 9 6 0 51 13 6 Sale of produce and stores .. . ■ • • ■. .. .. 31 13 6 Rent of buildings .. .. . . .. . . 109 0 0 .. .. 40 0 0 Balance, carried to Child Welfare 1,867 9 8 786 2 11 1,627 4 10 1,087 10 0 1,642 17 5 5,941 2 10 1,039 0 7 Income and Expenditure Account 1,980 8 3 836 14 11 1,850 13 8 1,432 8 0 1,829 19 1 6,354 12 4 1,150 14 1

Auckland. j Wellington. | Christchurch. Dunedin i I Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. Head Office administration charges . . . . . . .. 45 0 0 35 0 0 40 0 0 35 0 0 Salaries of staff .. .. .. .. . . . . 577 10 5 421 5 10 787 13 7 620 16 0 Maintenance of inmates . . .. . . .. . . 402 4 11 391 0 7 413 4 4 391 19 4 Repairs to buildings .. . . . . .. .. . • 186 17 2 98 17 8 74 13 9 55 15 4 Telephone .. .. .. .. .. .. 7 17 6 810 899 526 Depreciation on buildings, &c. .. .. .. . . .. 255 0 0 75 0 0 149 0 0 118 0 0 Interest on capital .. .. .. .. .. . . 294 0 0 108 0 0 143 0 0 209 0 0 1,768 10 0 1,137 5 1 1,616 1 5 1,435 13 2 Income and Balances. £ s. d. £ s. d. £ s. d. £ s. d. Deduction from salaries of staff for board and quarters provided .. 43 15 0 75 0 0 75 0 0 100 0 0 Board of inmates .. .. .. .. .. . . 0 19 0 42 11 1 24 0 8 50 10 9 Rent of buildings .. . . . . .. .. .. . . 7 16 1 . . 55 10 0 Balance, carried to Child Welfare Income and Expenditure Account .. 1,723 16 0 1,011 17 11 1,517 0 9 1,229 12 5 1,768 10 0 1,137 5 1 1,616 I 5 1,435 13 2

B.—l [FT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT —continued. Income and Expenditure Account—continued. Child Welfare. —Non-institutional. Expenditure. £ s. d. Income. £ s. d, Head Office salaries and administration charges .. 9,386 19 7 Earnings of boys and girls placed at service Salaries of officers .. .. .. .. 10,988 9 1 (deceased: Earnings forfeited) .. .. 135 Hi 10 Maintenance of children boarded-out— £ s. d. Recoveries for clothing, &c., supplied bj r DepartPayments to foster-parents .. 69,662 10 8 ment .. .. .. .. .. 589 15 5 Clothing, &c. .. .. .. 6,998 4 9 Rent of buildings .. .. .. .. 180 0 0 Post and Telegraph Department: £ s. d. Commission on payments .. 854 U 6 Disposal of stores .. .. 1 18 6 — 77,515 6 11 Rent of buildings .. .. 68 18 0 Maintenance of inmates in private institutions .. 2,940 6 7 70 16 0 Boys' Hostel, Auckland — £ s. d. Rent of buildings .. .. 56 3 7 Repairs to buildings .. .. 418 11 Disposal of stores .. .. 40 8 1 Depreciation on buildings .. 95 0 0 96 11 8 Interest on capital ' .. 172 0 0 Rent of buildings .. ~ 0 15 0 271 18 11 Board of staff .. .. 20 0 0 Receiving Home, Wanganui (closed) — Sales of produce .. .. 14 2 Repairs to buildings, &e. .. 5 18 4 Disposal of stores .. . . 107 19 10 Depreciation on buildings .. 52 0 0 129 19 0 Interest on capital .. .. 71 0 0 Recoveries from parents for travelling-expenses .. 169 16 4 — 128 18 4 Proceeds sale of motor-car .. .. .. 29 8 8 Receiving Home, Napier (closed) — Proceeds sale of stores . . .. .. 5 14 6 Repairs to buildings .. .. 2 7 5 Balance, carried to Child Welfare Income and Depreciation on buildings .. 44 0 0 Expenditure Account .. .. .. 114,306 12 9 Interest on capital .. .. 53 0 0 99 7 5 Receiving Home, Timaru (closed) — Salaries .. .. .. 247 13 2 Depreciation on buildings .. 48 0 0 Interest on capital .. . . 158 0 0 453 13 2 Rent, office requisites, &c. .. .. .. 1,708 6 2 Removal of offices .. .. .. .. 44 15 9 Payment to Justice Department for services rendered by staff of Registrar-General's Office .. 20 0 0 Legal expenses .. .. .. .. 19 3 0 Travelling-expenses of staff and children (including running-expenses of departmental motor-cars) .. 4,379 18 5 Transfer and removal expenses of staff .. .. 25 2 9 Refunds of maintenance payments . . .. 127 13 10 Postage . . .. .. . . .. 723 19 1 Printing and stationery . . . . .. 267 11 6 Telephones .. .. .. . . .. 398 13 9 Sundries .. .. .. .. .. 43 1 6 Depreciation on office furniture .. .. . . 128 0 0 Interest on capital (furniture, &c.) .. .. 43 5 11 £115,714 11 8 £115,714 11 ~8 Stores Summary Account. Expenditure. £ s. d. Income. £ s. d. Balance (loss) from Auckland Store Account .. 36 4 3 Balance (profit) from Factory Account .. .. 99 16 8 Balance (loss) from Dunedin Store Account.. .. 41 8 4 Balance transferred to Special Schools and Child Balance (loss) from Wellington Central Store .. 79 7 1 Welfare Summary Account .. .. .. 57 3 0 £156 19 8 £156 19 8 Central Store, Wellington. Trading Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s . d. Stock, Ist April, 1936 .. .. .. .. 1,550 10 1 Issue to institutions, &c. .. .. .. 4,892 17 2 Purchases and issues from factory .. .. 4,650 1 11 Stock, 31st March, 1937 .. .. .. 1,924 2 6 Balance, carried to Profit and Loss Account .. 616 7 8 £6,816 19 8 £6,816 19 8 Profit and Loss Account. Dr. £ s. d - Gr. £ s. d. Head Office administration charges . . 45 0 0 Balance (gross profit) from Trading Account .. 616 7 8 Salaries .. •. . • • • 403 3 3 Balance (loss) carried to Stores Summary Account .. 79 7 1 Rent .. ■ ■ ■ • • • 64 0 0 Outward freight .. .. . . .. 45 7 4 Fire insurance and stock .. .. ■ . 117 6 Postages .. . • •. • • • • 18 5 0 Sundries .. .. .. • • •. 7 13 8 Telephone .. . • .. ■ ■ • • 7 18 0 Depreciation on fittings .. .. .. .. 1500 Interest on capital .. .. .. 7800 £695 14 9 £695 14 9

B.—l [PT. IV], SUP. TO 1937.

EDUCATION DEPARTMENT—continued. Income and Expenditure Account —continued. Branch Store, Auckland. Trading Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Stock, Ist April, 1936 .. .. .. .. 429 2 11 Issues to institutions, .fee. .. .. .. 1,073 18 6 Purchases and transfers from Wellington store .. 1,166 7 2 Stock, 31st March, 1937 .. .. .. 571 7 4 Balance, carried to Profit and Loss Account . . 49 15 9 £1,645 5 10 £1,645 5 10 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. Head Office administration charges .. . . 5 0 0 Balance (profit), brought down .. . . .. 49 15 9 Salaries .. .. .. . • 35 0 0 Balance (loss), carried to Store Summary Account . . 36 4 3 Rent .. .. .. .. .. 20 0 0 Depreciation on fittings .. • • ■. ■ • 4 0 0 Interest on capita) .. . . .. ■ . 22 0 0 £86 0 0 £86 0 0 Dunedin Branch Store. Trading Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s . dStock, Ist April, 1936 .. .. .. 380 1 4 Issues to institutions, &c. .. . . .. 305 19 II Purchases and transfers from Wellington store .. 247 11 11 Stock, 31st March, 1937 .. .. .. .. 350 5 0 Balance (gross profit), carried to Profit and Loss Account .. .. .. .. .. 28118 £656 4 11 £656 4 11 Profit and Loss Account. Dr. £ s. d. Cr. £ s . d Head Office adminintration charges .. .. 5 0 0 Balance (profit) brought down .. .. .. 28 11 8 Salaries .. .. .. .. •. 25 0 0 Balance (loss), carried to Stores Summary Account .. 41 8 4 Rent .. . ■ .. .. • • 20 0 0 Depreciation on fittings .. .. .. .. 4 0 0 Interest on-capital .. .. . . 16 0 0 £70 0 0 £70 0 0 Clothing-factory, Wellington. Trading Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Cr. £ s . dStock, Ist April, 1936 — Goods manufactured and issued.. .. .. 2,360 9 8 Materials .. .. .. 133 8 8 Sale of rags .. .. .. .. .. 414 4 Part-manufactured goods .. .. 175 15 4 Stock, 31st March, 1937— £ s. d. 309 4 0 Materials .. .. .. 254 3 7 Issues from Central Store .. .. .. 1,494 18 5 Part-manufactured goods .. .. 108 2 8 Wages .. .. .. .. ■■ 716 I 0 3ti2 6 3 Balance (gross profit), carried down .. . . 207 6 10 £2,727 10 3 £2,727 10 3 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d Head Office administration charges .. .. 10 0 0 Balance (gross profit), brought down .. .. 207 610 Power and lighting ... .. . • ■ • 1702 Sundries .. .. .. .. . • 0 10 0 Rent .. .. .. . • .... 30 0 0 Depreciation on plant and fittings . . .. 27 0 0 Interest on capital .. .. . . .. 23 0 0 Balance (profit), carried to Stores Summary Account.. 99 16 8 £207 6 10 £207 6 10

B. —1 [PT. IY], SUP. to 1937.

EDUCATION DEPARTMENT—continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital provided by Treasury, National Development Account: 31st March, 1937— £ s. d. £ s. d. Grants to Education Boards Public Works Fund .. 7,767,693 14 1 and other Boards for sites, Consolidated Fund .. 1,126,566 15 1 buildings, equipment, &c., for — £ s. d. £ s. d. 8,894,260 9 2 Primary education .. 5,334,268 15 3 Capital provided by Employ- Kindergartens .. .. 8,336 16 2 ment Promotion Fund 23,298 0 0 Post-primary education .. 2,203,097 9 2 . 8,917,558 9 2 Higher education .. .. 824,073 1 3 Boys and girls at service: Wages in hands of Training of teachers .. 189,204 5 6 Department .. .. .. .. 37,644 2 5 Education of the blind .. 38,000 0 0 Sundry creditors— £ s. d. 8,596,980 7 4 General .. .. 50,561 8 9 Departmental assets —■ Government Departments 13,576 10 4 Land .. .. .. 59,239 16 9 64,137 19 1 Buildings .. .. 224,235 18 10 Amounts paid to Department Hydro-electric services .. 1,760 0 9 in advance — Water services .. .. 929 11 10 Gramophones and radio sets 544 5 9 Furniture, fittings, &c. .. 7,372 16 1 Education Gazette .. 32 8 1 Farm and other plant, impleSchool Journal .. .. 22 12 0 ments, &c. .. .. 1,111 11 2 Teachers' certificate fees .. 6 0 0 Motor-buses, cars . . .. 7,223 9 8 Correspondence School- Typewriters and office applibooks, &c. . . .. 297 16 11 ances .. .. .. 694 0 0 Recoveries from parents of Libraries.. .. .. 653 7 10 inmates in institutions .. 2 3 5 303,220 12 11 On account of postage .. 189 0 2 Stocks of materials on hand, 31st 1,094 6 4 March, 1937— School for the Deaf, Sumner — School books and requisites.. 2,391 3 2 Capital Account : Bequests for special pur- General stores .. .. 6,282 8 11 poses •• •• .. .. 2,710 14 0 Farm-produce .. .. 1,545 0 9 Income from bequests for special purposes 48 4 5 Live-stock .. .. 3,955 12 10 Stores Suspense Account .. .. .. 294 2 1 Marquees .. .. 106 7 5 Treasury Adjustment Account .. .. 3,919,816 12 7 : 14,280 13 1 Stores Deficiency Account .. .. .. 294 2 1 Official stamps on hand, 31st March, 1937 .. 30 2 4 Premium on conversion : Education Loans Account .. .. .. .. .. 3,016 13 6 Amount paid in advance .. .. .. 6 12 8 Sundry debtors— £ s. d. General .. .. .. 126,391 17 10 Less reserve .. .. 16,753 11 7 109,638 6 3 Government Departments .. 102,538 8 0 212,176 14 3 Cash in hands of Public Trustee : Sumner bequests . . .. .. .. .. 2,710 14 0 Cash in hands of Post Office Savings-bank: Sumner bequests .. . . .. .. 48 4 5 Cash in hand of Post Office Savings-bank : Wages of boys and girls at service .. .. .. 37,414 2 8 Cash in hands of Post Office, 31st March, 1937 230 0 4 Balance from Income and Expenditure Account 3,772,895 10 6 £12,943,304 10 1 £12,943,304 10 1 N. Lambourne, Director of Education. C. E. Crawford, A.R.A.N.Z., Accountant. I hereby certify that the Income and Expenditure, Trading, and 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, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1937.

DEFENCE DEPARTMENT. Headquarters General Activities Revenue Account for Year ended 31st March, 1937.

Genera] Head- Northern Centra] j Southern Total quarters. Command. Command. j Command. Dr. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Pay, military, civil, and territorial .. .. 32,034 2 2 14,823 3 7 11,515 3 2 6,490 13 6 64,863 2 5 Grants for rifle shooting, entry fees for competitors, 93 72 35 30 ... 456 132 15 8 and purchase and engraving of medals, &c. Medical examinations, attention, and hospital charges 218 8 6 125 11 7 140 10 6 33 11 6 518 2 1 Advertising, office'expenses, printing, stationery, post- 1,267 18 4 635 4 1 289 17 6 274 10 6 2,467 10 5 age, telegrams, telephones, repairs, cleaning, and laundering Hire and maintenance of drill-halls, offices, buildings, 943 17 5 2,461 16 5 1,414 7 8 2,068 9 1 6,888 10 7 parade-grounds, camps, rifle ranges, boat-sheds, &c. Compensation for sickness and accidents due to 62 1 7 55 3 3 57 17 9 .. 175 2 7 military service Rations, forage, fuel, light, and water .. .. 1,717 18 8 1,089 10 7 259 14 5 896 17 8 3,964 1 4 Legal expenses and Courts of inquiry .. .. 34 2 2 .. .. .. 34 2 2 Travelling allowances and expenses, [removal expenses, 2,545 10 2 1,603 0 11 1,097 14 3 1,087 5 3 6,333 10 7 rail, steamer, train, motor, and ferry fares, freights, cartage, and motor licenses Horses, hire and maintenance .. .. .. 23 10 3 217 2 0 220 13 9 168 3 3 629 9 3 Horses died or destroyed and written off .. .. .. 91 0 0 80 6 2 1.32 18 4 304 4 6 Clothing, stores, and ammunition .. .. 6,888 5 11 314 18 7 619 11 9 125 0 1 7,947 16 4 Stores lost, broken, destroyed, and written off .. 27 13 9 12 3 2 I 13 4 .. 41 10 3 Stores, obsolete, reduction in book value . . .. 4,509 14 10 .. .. .. 4,509 14 10 Rents irrecoverable and written off .. .. .. 39 7 9 7 13 2 24 13 10 71 14 9 Allowances and expenses of officers undergoing train- 6,731 0 8 .. .. .. 6,731 0 8 ing abroad Rifle Clubs. Proportion pay of military staff.. .. .. 37 16 7 250 0 0 250 0 0 250 0 0 787 16 7 Rail fares . . .. .. .. .. .. 25 2 9 80 18 4 0 16 10 106 17 11 Small-arms ammunition issued free and at less than 846 0 0 1,497 17 0 4,196 19 10 4,513 16 1 11,054 12 11 cost Proportion cost of maintenance of ranges and build- 6 6 0 50 0 0 125 0 0 150 0 0 331 6 0 ings used « Miscellaneous charges .. .. .. .. .. 24 2 3 18 1 7 57 2 9 99 6 7 Non-effective Services. Contributions to pensions of Imperial officers and 144 6 8 .. .. . . 144 6 8 N.C.O.'s on loan Funeral expenses . . .. .. .. .. 25 4 0 .. . . 25 4 0 Depreciation on — Buildings .. .. .. .. 883 16 9 6,619 13 5 2,881 0 1 3,036 3 6 13,420 13 9 Libraries .. . . . . .. 40 10 0 5 14 7 1 14 4 11 3 4 59 2 3 Motor-vehicles .. .. .. .. 158 10 9 1,396 1 11 1,699 8 11 .. 3,254 1 7 Furniture .. . . .. . . 112 16 5 241 15 7 372 9 1 95 4 10 822 5 11 59,327 14 9 31,638 16 5 25,330 15 7 19,420 15 10 135,718 2 7 Balance brought down.. .. .. .. 58,969 5 1 29,897 19 5 21,148 12 11 16,084 6 6 126,100 3 11 Interest on capital .. .. .. .. 13,496 15 0 11,910 8 2 7,217 2 3 5,686 13 11 38,310 19 4 72,466 0 1 41,808 7 7 28,365 15 2 21,771 0 5 164,411 3 3

B.—l [PT. IV], SUP. to 1937.

DEFENCE DEPARTMENT—continued. Headquarters General Activities Revenue Account for Year ended 31st March, 1937. Or. Rents of buildings and quarters, light, and water — £ s. d. £ s. d. General Headquarters .. .. .. .. .. . . .. .. .. 308 2 8 Northern Command .. .. .. . . . . . . .. .. .. 675 6 2 Central Command .. .. .. .. .. .. .. .. .. 1,12181 Southern Command .. .. .. .. .. .. .. .. 2,306 2 8 4,410 19 7 Grazing rights on rifle ranges and reserves— General Headquarters .. .. .. .. .. .. .. .. .. 39 3 4 Northern Command .. .. . . .. .. .. .. .. .. 214 18 4 Central Command .. .. . . .. . . . . . . . . 1,342 2 1 Southern Command .. . . . . .. .. .. .. .. .. 550 19 11 — 2,147 3 8 Fines : General Headquarters.. .. .. .. .. .. .. .. .. .. 138 Purchases of discharges— General Headquarters .. .. .. .. .. .. .. .. .. 10 0 0 Northern Command .. .. .. .. .. .. .. .. .. 30 0 0 Central Command .. .. .. .. .. .. .. .. .. 100 0 0 140 0 0 Use of horses — Northern Command .. .. .. .. .. .. .. .. .. 820 12 6 Central Command .. .. .. .. .. .. .. .. .. 1,618 12 6 Southern Command .. .. .. .. .. .. .. .. .. 479 6 9 2,918 11 9 Balance of expenditure over income carried down .. .. .. .. .. .. .. 126,100 3 11 £135,718 2 7 Excess of expenditure over income after charging interest on capital— £ s. d. General Headquarters .. .. .. .. .. .. .. .. .. 72,466 0 1 Northern Command .. .. .. .. .. .. .. .. .. 41,808 7 7 Central Command .. .. .. .. .. .. .. .. .. 28,365 15 2 Southern Command .. .. .. .. .. .. .. .. .. 21,771 0 5 164,411 3 3 £164.411 3 3

3 —B. 1 [PT. IV], SUP. TO 1937.

General Head- j Northern Central j Southern j Total j quarters. | Command. Command. Command. i.otai. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Administrative charges per head of trainees (Terri- 269 3 121 228 139 4 117 torials and Cadets), exclusive of non-effective services and interest on capital Cost of assistance to rifle clubs per head of members 3 1 10 1180 243 247 242

B— 1 [PT. IV], SUP. TO 1937.

DEFENCE DEPARTMENT —continued. Territorial Revenue Account for Year ended 31st March, 1937.

Cadet Revenue Account for Year ended 31st March, 1937.

Northern [ Central ] Southern j Total Command. Command. I Command. | I Dr. £ s. d. £ s. d. £ s. d. £ s. d. Pay, military, civil, and Territorial .. .. •• 21,704 8 3 24,027 16 3 21,475 5 8 67,207 10 2 Clothing, stores, and ammunition .. .. .. 26,272 7 3 19,274 5 8 16,694 9 3 62,241 2 2 Medical fees, attention, and hospital charges, and compensa- 226 6 1 107 12 6 73 1 3 406 19 10 tion for sickness and accidents Advertising, office expenses, printing, stationery, postage, 1,503 6 9 785 10 6 763 14 8 3,052 11 11 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 665 0 1 1,139 7 10 781 11 0 2,585 18 11 grounds, rifle ranges, camps, launches, &c. Rations, forage, fuel, light, and water .. .. .. 3,248 5 11 4,165 12 1 2,299 0 3 9,712 18 3 Subsidies to officers' clubs .. .. .. ■ • 46 17 6 62 10 0 125 0 0 234 7 6 Horses, hire and maintenance of .. .. .. 837 18 6 1,635 7 6 487 8 9 2,960 14 9 Grants towards maintenance of regimental bands .. .. 300 0 0 400 0 0 350 0 0 1,050 0 0 Travelling allowances and expenses, rail, steamer, motor, and 6,588 18 10 6,362 15 8 3,963 4 8 16,914 19 2 ferry fares, freights, cartage, and motor licenses Stores lost, broken, destroyed, &c., and written off . . 302 10 7 165 2 2 264 10 6 732 3 3 61,695 19 9 58,126 0 2 47,277 6 0 167,099 5 11 £ s d £ g d £ s d £ g (j Balance brought down .. .. .. .. 61,695 19 9 58,126 0 2 47,277 6 0 167,099 5 11 Interest on capital .. .. .. .. 5,194 5 1 5,650 13 2 5,233 15 0 1.6,078 13 3 66,890 4 10 63,776 13 4 52,511 1 0 183,177 19 2 Cr. £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down .. .. .. .. .. 61,695 19 9 58,126 0 2 47,277 6 0 167,099 5 11 61,695 19 9 58,126 0 2 47,277 6 0 167,099 5 11 ♦ £ s. d. £ s. d. £ s. d. £ s. d. Excess of expenditure over ineome after charging interest on 66,890 4 10 63,77613 4 52,511 1 0 183,177 19 2 capital — 66,890 4 10 63,776 13 4 52,511 1 0 183,177 19 2 Cost per head of Territorials — £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 20 15 0 20 8 6 16 14 11 19 6 9 interest on capital Including Headquarters administrative expenses . . 26 13 10 24 17 11 20 5 5 23 18 4

Northern Central Southern I Total Command. \ Command. Command. | I I Dr. £ s. d. £ s. d. £ s. d. £ s. d. Pay, military, civil, and Territorial .. .. .. 4,804 17 4 6,887 13 9 8,214 12 6 19,907 3 7 Clothing, stores, and ammunition .. .. .. 4,295 17 8 3,575 4 3 6,856 14 6 14,727 16 5 Medical fees, attention, and hospital charges .. .. 1 15 0 . . .. 1 15 0 Advertising, office expenses, printing and stationery, postage, 98 7 8 131 19 10 117 13 4 348 0 10 telegrams, telephones, repairs, cleaning, laundering, engraving trophies, &c. Hire and maintenance of drill-halls, offices, buildings, parade- 41 10 7 233 14 5 84 6 10 359 11 10 grounds, rifle ranges, camps, launches, &e. Rations, forage, fuel, light, and water .. .. .. 97 16 8 87 19 1 226 9 10 412 5 7 Subsidies to officers' clubs .. .. .. .. 46 17 6 62 10 0 125 0 0 234 7 6 Horses, hire and maintenance of .. . . .. 27 0 7 12 9 6 22 0 0 61 10 1 Prizes for rifle shooting and entry fees for Empire competition 7 12 8 15 17 8 21 17 2 45 7 6 Travelling allowances and expenses, rail, steamer, tram, motor, 584 10 1 303 16 2 349 3 2 1,237 9 5 and ferry fares, freights, cartage, and motor licenses 10,006 5 9 11,311 4 8 16,017 17 4 37,335 7 9 £ s. d. £ s. d. £ s. d. £ s. d. Balance brought down .. .. .. .. 10,006 5 9 11,311 4 8 16,017 17 4 37,335 7 9 Interest on capital .. .. .. .. .. 1,095 7 10 1,335 19 8 1,860 9 2 4,291 16 8 11,101 13 7 12,647 4 4 17,878 6 6 41,627 4 5 Cr. £ s. d. £ s. d. £ s. d. £ s. d. Balance carried down .. .. .. .. .. 10,006 5 9 11,311 4 8 16,017 17 4 37,335 7 9 10,006 5 9 11,311 4 8 16,017 17 4 37,335 7 9 Excess of expenditure over income after charging interest £ s. d. £ s. d. £ s. d. £ s. d. on capital .. .. .. .. .. 11,101 13 7 12,647 4 4 17,878 6 6 41,627 4 5 11,101 13 7 12,647 4 4 17,878 6 6 41,627 4 5 Cost per head of senior Cadets — £ s. d. £ s. d. £ s. d. £ s. d. Exclusive of Headquarters administrative expenses and 2 1 7 264 296 26 10 interest on capital Including Headquarters administrative expenses .. 8 0 5 6 15 9 6 0 0 6 18 5

B.—l [PT. IV], SUP. TO 1937.

DEFENCE DEPARTMENT—continued. Aviation Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Pay, military and civil staff .. .. .. 40,459 16 3 Fees under Air Navigation Act, 1931 .. .. 430 3 0 Advertising, printing, stationery, postages, tele- 1,108 11 6 Rents received .. .. .. .. 1,079 8 0 grams, telephones . . Purchases of discharges .. .. .. 80 0 0 Travelling allowances and expenses, transport, Excess of expenditure over income carried down 97,674 811 freight, cartage .. .. .. .. 2,496 6 6 Expenses of officers undergoing training abroad,. 1,569 11 3 Expenses and upkeep of aircraft, stores, clothing, &c. .. .. .. .. .. 8,109 18 7 Refresher courses, expenses of, including pay, rations, transport, and oil and spirit consumed 3,450 12 0 Medical expenses and compensation .. .. 442 15 9 Maintenance of aerodromes, buildings, &c. .. 1,749 0 2 New Zealand's proportion of expenses of International Commission for Air Navigation .. 242 0 11 Services of manufacturer's experts in assembling aeroplanes .. .. .. .. 54 2 6 Uniform upkeep and outfit allowances .. .. 694 11 7 Stores lost, broken, destroyed, &c. .. .. 260 14 3 Grant to Air Force Band «.. .. .. 50 0 0 Civil aviation— Pay .. •• .. .. 1,675 19 4 Grants to aero clubs .. . v .. 4,996 10 0 Landing-grounds, expenses incidental to .. 4, 555 3 5 Meteorological services .. .. .. 5,031 16 0 Travelling allowances and expenses and miscellaneous .. .. .. .. 464 18 0 Depreciation on— Buildings .. .. .. .. 5,923 19 8 Furniture .. .. .. .. 80 10 4 Aircraft, &c. .. .. .. .. 15,847 111 £99,263 19 11 £99,263 19 11 £ s. d. £ s. d. Balance brought down .. .. .. 97,674 8 11 Excess of expenditure over income after charging Interest on capital .. .. .. .. 16,850 17 3 interest on capital .. .. .. 114,525 6 2 £114,525 6 2 £114,525 6 2 Army Ordnance Stores Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Pay, military and civil .. .. .. 28,140 17 6 Hire of stores .. .. .. .. 142 3 8 Medical fees .. .. .. .. 25 10 6 Excess of expenditure over income carried down 54,826 10 10 Advertising, printing, stationery, postages, telegrams, telephones, repairs, cleaning, and laundering .. .. .. .. 973 17 6 Maintenance of buildings, lighting, fuel, water, &c. 2,236 18 1 Travelling allowances and expenses, removals, transport, freight, and cartage .. .. 2,580 9 8 Clothing, stores, and ammunition .. .. 350 9 8 £ s. d. Unserviceable blank -303 ammunition written off .. .. 18,183 17 5 Stores lost, broken, &c., written off .. .. .. 1,054 6 1 19,238 3 6 DepreciationBuildings .. .. .. 1,224 11 6 Motor-vehicles . . .. .. .. 197 16 7 £54,968 14 6 £54,968 14 6 £ s. d. £ s. d. Excess of expenditure over income brought down 54,826 10 10 Excess of expenditure over income after charging Interest on capital .. .. .. .. 70,039 18 0 interest on capital.. .. .. .. 124,866 810 £124,866 8 10 £124,866 8 10 I ~

B.—l [PT. IV], SUP. TO 1937.

DEFENCE DEPARTMENT—continued. "Janie Seddon" Launch Revenue Account fob the Year ended 31st March, 1937. £ s. d. £ s. d. Pay of crew .. .. .. .. 1,324 17 1 Hire of vessel .. .. .. .. 1,593 14 8 Deck and engine-room stores .. .. .. 129 9 0 Towing targets, and other departmental services.. 46 2 6 Fuel and water .. .. .. .. 265 14 2 Excess of expenditure over income carried down.. 476 1 3 Maintenance, repairs, slip dues, survey, &c. .. 135 11 8 License fees and telephone . . .. .. 36 5 0 Depreciation on vessel .... .. .. 224 1 6 £2,115 18 5 £2,115 18 5 £ s. d. £ s. d. Excess of expenditure over income brought down 476 1 3 Excess of expenditure over income after charging Interest on capital .. .. . . .. 17 1 3 interest on capital.. . . .. .. 493 2 6 £493 2 6 £493 2 6 Balance-sheet as at 31st March, 1937. Liabilities. A seets. Capital Account— £ s. d. £ s. d. £ s. d. Public Works Fund .. 477,293 4 8 Land .. .. .. .. .. 321,773 4 7 Consolidated Fund .. 2,990,736 1 0 Buildings.. .. .. .. .. 618,347 17 8 ■ — 3,468,029 5 8 Military stores and equipment — Value of gift assets .. .. .. 17,330 0 0 Armament, heavy - gun and £ s. d. —— small-arms ammunition .. 976,391 11 2 3.485,359 5 8 Ordnance Depot stocks at Creditors— vocabulary prices .. 1,065,075 6 1 Departmental .. .. 4,490 3 3 Unit equipment and clothing Sundry.. .. .. 10,068 610 stocks .. .. 323.473 17 1 14,558 10 1 2,364,940 14 4 Rents received in advance .. .. .. 164 19 10 Air and marine craft, aviation equipment, and Nelson Rifle Prize Fund .. .. .. 1,108 2 4 stores .. .. .. .. .. 172,316 3 7 Writings-off, Suspense Account .. .. 24,161 13 11 Horses .. .. .. .. .. 4,248 910 Treasury Adjustment Account .. .. 632,383 19 11 Army Service Corps supplies.. .. .. 1,184 16 0 Office furniture .. .. .. . . 1,567 7 7 Mechanical appliances .. . . . . 783 13 10 Libraries .. .. .. .. . . 568 ] 10 Stationery and publications .. .. .. 7,677 16 10 Stamps .. .. .. .. 260 4 2 Medals and decorations .. .. . . 4,206 15 8 Defence vessel " Janie Seddon " 289 8 8 Coal and oil supplies aboard-. 24 6 3 313 14 11 Wireless installation, short wave . . 524 3 9 Rents accrued— , Departmental .. .. 213 0 0 Sundry .. .. . . 100 2 8 ——- 313 2 8 Debtors— Departmental .. .. 301 2 9 Sundry .. .. .. 897 12 4 1,198 15 1 Fire Loss Suspense Account .. . . 3,140 810 Assets in Suspense .. .. .. 24,161 13 11 Nelson Rifle Prize Fund .. 1,000 0 0 Balance of interest on same .. 108 2 4 — 1,108 2 4 Excess of expenditure over Income— Aviation Revenue Account .. 114,525 6 2 Ordnance Revenue Account .. 124,866 8 10 Headquarters Revenue Account .. .. .. 164,411 3 3 Territorials Revenue Account 183,177 19 2 Cadets Revenue Account .. 41,627 4 5 " Janie Seddon " Revenue Account .. .. ~ 493 2 6 629,101 4 4 £4,157,736 11 9 £4,157,736 11 9 H. Turner, Under-Secretary of Defence. L. C. Forgie, Accountant. I hereby certify that the revenue 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 T>.l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1937.

GENERAL PURPOSES RELIEF ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Interest on loan capital .. .. .. 2,450 0 0 Interest on advances .. .. .. .. 902 2 8 Losses written off— £ s. d. Interest on investments .. .. .. 548 11 4 Interest- .. .. .. 1,865 17 11 Balance, being in excess of expenditure over income 3,768 18 9 Principal .. .. .. 900 0 0 — 2,765 17 11 Management charges on stock and bonds .. 3 14 10 £5,219 12 9 £5,219 12 9 * Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d - Capital—• £ s. d. £ s. d. Advances under Finance Act, 1932, section 6 (3) 21,144 17 3 Sew Zealand Loans Act, 1932, Sundry debtors for — £ s. d. 3| percent... .. .. 70,000 0 0 Principal .. .. .. 5,121 7 10 Contribution from Waimarino Bush Interest .. .. .. 2,371 0 7 Fire Relief Association .. 5,200 0 0 On open account .. .. 10 6 10 . 75,200 0 0 7,502 15 3 Interest accrued on loans .. .. .. 912176 Interest accrued on— Liability to Consolidated Fund for interest 5,214 15 0 Advances .. .. .. 206 16 3 Writings-off in suspense (as per contra) .. 2,344 3 2 Investments .. .. .. 219 5 1 426 I 4 Postponed interest .. .. .. 70 5 3 Assets under realization .. .. .. 4,841 5 7 Losses in suspense (as per contra) .. .. 2,344 3 2 Investments .. .. .. .. 20,900 0 0 Cash .. .. .. .. .. 1,399 0 6 Income and Expenditure Account — £ s. d. Balance, Ist April, 1936.. ..21,274 8 7 Balance, 31st March, 1937 .. 3,768 18 9 — 25,043 7 4 £83,671 15 8 £83,671 15 8 Note. —Interest on overdue instalments has not been brought into account. A. R. F. Mackay, M.Com.(N.Z.), Ph.D.(Lond.), Assistant 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, subject to the departmental note enfaced thereon. —J. H. Fowler, Controller and Auditor-General.

GREYMOUTH HARBOUR BOARD: SPECIAL COAL RATE. (Greymouth Harbour Board Amendment Act, 1935.) Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income,. £ s. d. Interest on loan capital .. .. .. 10,400 0 0 Coal rate received .. .. .. .. 1,605 0 6 Interest on other capital .. .. .. 7,081 19 0 Amount collectable outstanding .. .. 39 11 3 Interest on Sinking Fund investments .. .. 3,689 9 8 Excess of expenditure over income .. .. 12,147 17 7 £17,481 19 0 £17,481 19 0 £ s. d. £ s. d. Balance, Ist April, 1936 .. .. ..229,710 11 0 Balance, 31st March, 1937 .. .. ..241,858 8 7 Balance brought down .. .. .. 12,147 17 7 £241,858 8 7 £241,858 8 7 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Loan capital.. .. .. •• •• 260,000 0 0 Sinking Fund investments .. .. .. 109,104 4 2 Other capital .. .. .. 141, 639 1 0 Coal rates collectable but outstanding .. .. 39 11 3 Interest accrued on loan capital .. 2,535 17 10 Treasury Adjustment Account.. .. .. 53,172 14 10 Income and Expenditure Account .. ..241,858 8 7 £404,174 18 10 £404,174 18 10 A. R. F. Mackay, M.Com.(N.Z.), Ph.D.(Lond.), Assistant 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, Controller and Auditor-General.

B.—l [PT. IV], Sup. TO 1937.

DEPARTMENT OF INTERNAL AFFAIRS. HEAD OFFICE (MINISTERS' SECRETARIES, MESSENGERS AND CLEANING, MISCELLANEOUS SERVICES, AND SPECIAL ACTS). Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. Income. Departmental Administrative Chabges. Sundry revenue- £ s. d. £ s. d. £ g d £ § d Auctioneers license lees, comq i • 07 «4.0 a ii mission on .. .. . . 236 0 0 a ries .. . • ' 117 U1 British Nationality of Aliens Act 751 8 6 FrSghtf and^artag? 1 386 15 0 Cinematograph films, censorship of 2,156 12 0 Fresh water fisheries . 5,329 5 9 By-laws.Act .. . 6 60 T . T , j i p-o/i 1A i Land Agents Act .. .. 4,340 13 o Light, power, and water .. 094 16 1 Opossum revenue .. .. 5,780 13 9 Office-cleaning 179 8 7 Passport fees 4,081 6 4 osage *• '■ , - Deer herds, reduction of .. 5,026 14 1 Printing and stationery .. .. 1.200 12 Fresh-water fisheries .. .. 6,148 7 3 Rent of offices '' 3,278 16 7 Regulations sale of .. .. 1,087 111 m , a Q6) i a -j interest on loan .. . . 44 7 0 Telephone services 492 14 Miscellaneous revenue .. .. 473 9 1 Travelling-expenses of officers .. 95b lb 11 Deer herds, reduction of .. .. 11,536 14 1 R , . , , i ? Entertaining visitors to New Zealand 6,250 9 8 Balance carried down 346,273 1 1 Totalizators, inspection of .. 665 14 10 Turnbull Library, expenses of . . 751 0 4 War graves, upkeep of .. 2,961 12 4 Depreciation* .. • ■ • • 046 0 1 Losses in suspense . ■ ■ ■ 143 2 6 Sundries .. •• •• 960 8 10 65,278 15 1 General Government Administrative Charges. Salaries £ s - d. Ministers' Secretaries .. . ■ 11,227 19 9 Messengers and cleaners .. 56,567 17 11 Clerks and typists in other Departments and Ministers'offices .. 10,028 II 0 77,824 8 8 Fuel for Government offices . . 1,516 19 2 Light, power, and water .. 5, 353 5 0 Printing and stationery for Ministers' offices . . • . ' - 534 11 8 Publications for Ministers' offices .. 500 19 6 Telephone services . . • • 1,292 3 3 Travelling allowances and expenses of Ministers . . . . .. 5,835 9 9 Travelling allowances and expenses of Private Secretaries .. .. 3,11817 0 Travelling allowances and expenses of Ministerial Staff . . • • 515 2 3 Travelling allowances and expenses of co-opted Members of Parliament 98 11 8 Office-cleaning .. .. 2,160 5 II Ministerial telegraphic memoranda 5,350 0 0 New Zealand Gazette .. •• 2,291 19 1 Regulations Act, 1936 : Expenses 480 7 5 Charges not allocated . . . . 99 8 1 Sundries . . ■ . ■ • 122 3 9 108,094 12 2 Special Acts. Salaries. £s. d. Civil List Act, 1920, Part I .. 7,500 0 0 Civil List Act, 1920, Part II ..14,839 9 0 Civil List Amendment Act, 1936, Section 6 .. • • 464 8 11 22,803 17 11 Appropriation Act, 1926, section 15 2,670 9 3 25,474 7 2 Other Charges. £ s. d. Cost-of-living bonus to annuitants 3,458 210 Grants •• •• ■■ 13,320 1 0 Death of His Majesty King George V : Cost of draping Government Buildings . . • ■ ■ ■ 171 3 7 Public Service Superannuation Fund, contribution to .. ■ • 86,000 0 0 Superannuation funds : Increased allowance to widows and children 12,682 13 5 Reimbursement on account of reduction in rate of interest . . .. 42,045 0 0 Royal visit, expenses in connection 14 6 4 Carried forward .. 157,691 7 2 198,847 14 5 Carried forward 376,406 0 6 * Allowances for depreciation consist of: Buildings (general £90 ss. 5d., hatcheries £93 18s. 6d., Turnbull Library £187 15s. 3d.), £371 19s. 2d.: furniture and fittings, £279 16s. 4d.; mechanical appliances, £44 3s. 6d ; library, £14 Is. 5d.; tools and utensils, £31 18s. lOd. ; launches, £16 8s 2d.; horses, £4 ; wharves and beacons, £9 16s. Bd.; motor-vehicles, £110 19s. 2d. ; Inspector's outfit, £2 195.; hunting-equipment, £3 Is. 3d. ; camp-equipment. £56 16b. 7d.: total, £946 os. Id.

B.—l [PT. IV], SUP. TO 1937.

DEPARTMENT OF INTERNAL AFFAlRS—continued. Income and Expenditure Account for the Year ended 31st March, 1937—continued. Expenditure. Income. Other Charges—continued. £ s. d. £ s. d. £ s d. Brought forward .. .. .. 376,406 0 6 Brought forward . 157,691 7 2 198,847 14 5 Subsidies to Fire Boards .. .. 4,109 18 4 Death of W. M. O'Hara ; Funeral expenses .. . . 148 4 0 Wedding gifts: Dukes of Gloucester and Kent .. .. 106 9 7 Visit of the Hon. the Minister of Finance to England .. .. 5,154 16 5 New Zealand Coronation Contingent, expenses of .. 6,556 6 2 King George V Memorial Fund: Expenses .. .. .. 12 10 0 New Zealand Delegate to International Labour Conference, Geneva .. .. .. 1,011 9 7 Imperial Conference, expenses of New Zealand delegates .. 2,138 19 6 New Zealand Coronation celebrations : Expenses .. . . 8 7 10 Sundries .. .. . . 619 17 6 177,558 6 1 £376,406 0 6 £376,406 0 6 £ s. d. £ s. d. Balance brought down .. .. .. 346,273 1 1 Miscellaneous revenue .. .. .. 128 4 1 Interest on capital .. .. .. .. 1,429 10 4 Balance, carried to balance-sheet .. .. 347,574 7 4 £347,702 11 5 £347,702 11 5 SUBDIVISION IV.— HIGH COMMISSIONER. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. . . 26,704 10 9 Sundry revenue— Advertising .. .. .. .. 147 4 8 Recoveries of salaries .. .. .. 5,888 6 7 Fuel and light . . .. . . .. 748 7 7 Shipping charges .. . . .. .. 206 13 0 Grants .. .. .. .. .. 2,225 0 0 Rent of offices .. .. .. .. 2,995 17 10 House allowance, High Commissioner .. .. 905 16 8 Miscellaneous revenue .. .. .. 139 8 5 Office-cleaning .. .. .. . . 213 911 Balance carried down .. .. .. 33,675 14 5 Official entertainments .. .. .. 72 10 6 Postage and telegrams .. .. .. 1,477 15 4 Printing and stationery .. .. .. 504 5 0 Rent of offices .. .. .. .. 7,672 5 5 Repairs to offices .. .. . . .. 617 1 2 Transfer expenses of officers .. .. .. 313 0 4 Depreciation— £ s. d. Furniture and fittings .. 531 3 0 Library .. . . . . 94 2 7 625 5 7 Sundries .. .. .. . . .. 679 7 4 £42,906 0 3 £42,906 0 3 £ s. d. £ s. d. Balance, brought down .. .. .. 33,675 14 5 Miscellaneous revenue .. .. .. 1 19 4 Interest on capital .. .. .. .. 970 0 9 Balance, carried to balance-sheet .. .. 34,643 15 10 £34,645 15 2 £34,645 15 2 SUBDIVISION V.—MUSEUM. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 212 7 11 Miscellaneous revenue .. .. .. .. 10 7 Turanga Maori meeting-house: Cost of recon- Balance carried down .. .. .. .. 1,999 0 4 ditioning .. . . . . .. . . 94 16 1 Expenses of transfer to new Museum .. .. 1,692 16 11 £2,000 0 11 £2,000 0 II

B.—l [PT. IV], SUP. to 1937.

DEPARTMENT OP INTERNAL APPAlRS—continued. SUBDIVISION VI.—EXPLOSIVES BRANCH. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. £ b. d. Income. Salaries .. .. .. .. .. 3,059 16 10 Sundry revenue — £ s. d. Magazine expenses .. .. .. .. 1,497 18 11 Magazine revenue .. .. .. .. 1,769 5 3 Rent .. .. .. .. .. 87 0 0 Miscellaneous revenue . . . . . . 162 4 3 Travelling-expenses .. .. .. .. 1,003 11 5 Explosives license fees .. .. .. 7,328 15 <1 Depreciation— £ s. d. Storage of powder .. .. .. .. 1,774 9 4 Buildings .. .. .. 402 13 1 Mechanical appliances .. 5 2 0 Bicycles .. .. .. 0 18 11 408 14 0 Losses in suspense .. .. .. .. 116 0 Sundries .. . . .. .. .. 308 8 10 Balance carried down .. . . .. 4,667 7 10 £11,034 13 10 £11,034 13 10 £ s. d. £ s. d. Interest on capital .. .. .. .. 324 8 2 Balance brought down .. .. .. 4,667 710 Balance, carried to balance-sheet .. .. 4,342 19 8 £4,667 7 10 £4,667 7 10 Combined Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. Balances from separate accounts as under— £ s. d. Balances from separate accounts as under : Explo- £ s. d. Head Office .. .. .. .. 347,574 7 4 sives Branch .. .. .. .. 4,342 19 8 High Commissioner .. .. .. 34,643 15 10 Balance, carried to combined balance-sheet .. 379,874 310 Museum .. .. .. .. 1,999 0 4 £384,217 3 6 £384,217 3 6 Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital as at the 31st March, 1937— £ s. d. £ s. d. Departmental assets : Head Office Public Works Pund .. 7,502 6 11 and Sub-Departments— £ s. d. £ s. d. Consolidated Pund .. .. 111,313 18 6 Land .. .. .. 14,250 10 6 118,816 5 5 Buildings .. .. .. 7,196 1 8 Creditors — Consumable stores .. .. 704 18 11 Departmental .. .. 2,060 5 0 Tools and utensils .. .. 477 11 8 Sundry . . .. .. 9,387 6 9 Furniture and fittings .. 3,254 3 7 11,447 11 9 Mechanical appliances .. 476 2 6 Repayment of loans in advance .. .. 18 15 10 Motor-vehicles .. .. 2,542 16 2 Writings-ofl in suspense .. .. .. 144 18 6 Bicycles ... .. .. 316 0 Treasury Adjustment Account .. .. 377,408 12 2 Library .. .. .. 505 16 1 Photographic apparatus .. 0 9 11 t —- 29,412 7 0 Special deipartmental assets— Head Office— Turnbull Library building .. 6,237 5 6 Turnbull Library .. 57,994 9 1 Pish-hatcheries .. .. 2,476 8 0 Wharves and beacons .. 1,428 2 4 Launches and boats .. 87 1 10 Horses and dogs .. .. 88 10 2 Camp outfit: Inspector under Animals Protection and Game Act .. .. 3 0 0 Camp-equipment .. . . 546 17 10 Hunting-equipment . . 29 9 5 Pheasants and hens .. 66 14 3 Stock of deer-skins .. .. 245 8 0 69,203 6 5 High Commissioner — Lease of buildings . . 20,425 0 0 Motor accessories . . . . 10 0 20,426 0 0 Explosives Branch: Explosives appliances . . 20 0 0 Debtors— £ s. d. Departmental .. .. 832 1 0 Sundry .. .. .. 7,353 2 3 Stranded New-Zealanders .. 570 4 8 8,755 7 11 Losses in suspense .. .. .. .. 144 18 6 Excess of expenditure over income .. .. 379,874 3 10 £507,836 3 8 £507,836 3 8 J. W. Heenan, Under-Secretary. F. B. Dwyer, 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, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

LANDS AND SURVEY DEPARTMENT. HUNTER SOLDIERS' ASSISTANCE TRUST DEPOSIT ACCOUNT. Receipts and Payments Account toe, the Yeae ended 31st March, 1937. Receipts. £ s. d. f s. d. Payments. £ s. d. £ s. d. Balance in Treasury Deposit Account Expenditure under the Hunter Gift at Ist April, 1936 — for the Settlement of Discharged Cash .. . . .. .. 478 2 3 Soldiers Act, 1921 — Investments .. .. .. 3,235 0 0 Section 6a — 3,713 2 3 Administration expenses .. 52 IS 10 Rents .. .. .. .. .. 859 1 0 Board fees .. .. .. 22 4 11 Interest on investments . . .. .. 100 10 4 75 0 9 Interest on advances — Section 6b — Instalment mortgage .. .. 74 16 3 Advances on current account .. 887 3 1 Current account .. . . 122 0 6 Advances on instalment mortgage 10 9 - _ 196 16 9 Grants to orphans .. .. 1,660 10 0 Repayment of advances — 2,548 13 10 Instalment mortgages .. .. 356 9 2 Balance in Treasury Deposit Account Current account .. .. 715 2 0 at 31st March, 1937— 1,071 11 2 Cash .. .. .. .. 1,317 611 Investments .. .. .. 2,000 0 0 3,317 6 11 £5,941 1 6 £5,941 1 6 Revenue Account foe the Year ended 31st March, 1937. Br. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Expenditure under section 6a of the Accrued rent .. .. .. .. .. 801 0 0 Hunter Gift for Settlement of Accrued interest on— Discharged Soldiers Act, 1921 — Current account .. .. 115 19 5 Administration expenses .. 52 15 10 Instalment account .. .. 159 5 4 Board fees .. .. .. 22 4 11 Investments .. .. .. 93 13 8 75 0 9 368 18 5 Grants to orphans under section 6b of the Hunter Balance carried down .. .. .. .. 716122 Gift for Settlement of Discharged Soldiers Act, 1921 1,423 0 0 Rebates .. .. •• •• •• 51 14 11 Remissions — £ s. d. Under Land Act, 1924 .. .. 323 0 9 Under Mortgagors Einal Adjustment Act .. .. .. 13 14 2 336 14 11 £1,886 10 7 £1,886 10 7 £ s. d. £ s. d. Balance brought, down .. .. .. 716 12 2 Balance to Reserve Account .. .. .. 716 12 2 £716 12 2 £716 12 2 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. •• •• 17,800 0 0 Land endowed by Sir George Hunter (deceased) .. 17,800 0 0 Reserve Account .. .. .. .. 8,980 4 6 Advances on mortgage— £ s. d. Rents due but not accrued .. .. .. 200 5 0 Instalment Account .. .. 2,525 2 5 Current Account .. .. 1,977 10 3 4,502 12 8 Sundry debtors— Rent .. .. .. .. 175 1 0 Interest on current account .. 226 13 10 Interest on instalment advances .. 241 15 4 Instalments of principal.. .. 256 0 10 899 11 0 Postponed rent (Land Act, 1924) .. .. 412 10 9 Interest accrued but not due — On investments .. .. 9 12 10 On instalment advances.. .. 38 15 4 48 8 2 Cash in Treasury Deposit Account at 31st March, 1937— Cash .. .. .. .. 1,317 6 11 Investments .. .. .. 2,000 0 0 — 3,317 6 11 £26,980 9 6 £26,980 9 6 W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Revenue Account and Balance-sheet have heen duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

4—B. 1 [PT. IV], SUP. TO 1937.

B.—l [PT. TV], SUP. TO 1937.

LANDS AND SURVEY DEPARTMENT—continued. PRIMARY EDUCATION ENDOWMENT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. Payments. £ s. d. Balance— £ s. d. £ s. d. Payments for primary education purposes .. 75,748 11 5 Cash in Deposit Account .. 19,701 1 0 Administration expenses .. .. .. 5,909 5 4 Investment Account .. 11,850 0 0 Maintenance and repairs .. .. .. 102 9 4 — 31,611 1 0 Survey costs, &c. .. .. .. .. 85 17 2 Rents, &c., under section 30, Education Reserves Balance— £ s. d. Act, 1928 .. .. .. .. 117,405 19 10 Cash in Deposit Account .. 65,349 611 Interest on cash and investments held by the Investment Account .. 11,850 0 0 Public Trustee .. . • .. 777 4 10 77,199 6 11 Sales under section 27, Education Reserves Act, 1928 .. .. .. .. .. 8,771 4 6 Interest on sales .. .. .. .. 6 0 0 Interest on investments .. .. .. 474 0 0 £159,045 10 2 £159,045 10 2 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ g . d. Administration expenses .. .. .. 5,884 8 6 Accrued rents .. .. .. .. 116,159 16 I Maintenance and repairs .. . . .. 102 19 4 Accrued royalties .. .. .. .. 2,010 16 6 Survey costs, &c. .. .. .. .. 85 19 8 Accrued interest on sales .. .. .. 162 13 5 Remissions of rents, &c. granted— £ s. d. Recoveries of rents previously written off .. 18 0 0 Land Act, 1924 .. .. 11,737 16 11 Interest on cash and investments held by the Public Mortgage Relief Acts .. 571 19 7 Trustee .. .. .. .. 773 15 4 Deteriorated Lands Act, 1925 37 14 11 Interest on Investments .. . . . . 474 0 0 12,347 11 5 Depreciation reserves on buildings .. .. 37 7 0 Irrecoverable rents .. .. .. .. 1,188 8 2 Interest under section 20, Discharged Soldiers Settlement Amendment Act, 1923 .. .. 18 17 4 Balance carried down .. .. .. 99,933 911 £119,599 1 4 £119,599 1 4 Amount due to vote " Education" under sections. £s. d. £ g . 30 (2), Education Reserves Act, 1928 .. 112,085 12 10 Balance from previous year .. .. .. 57,428 3 2 Balance .. .. .. .. 45,276 0 3 Balance brought down .. .. .. 99,933 911 £157,361 13 1 £157,361 13 1 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 2,442,523 6 1 Endowment lands— £ g. d. £ s. d. Public Works Fund : Roading (section 17, Land Leased .. .. .. 2,322,495 17 10 Laws Amendment Act, 1927) .. .. 3,741 19 2 Unleased .. .. 60,590 5 3 Discharged Soldiers Settlement Land for Settlements AcAccount : Merged interest count, section 6, Land under section 20, Discharged Laws Amendment Act, Soldiers Settlement Amend- 1929 .. . . .. 177 19 1 merit Act, 1923— £ s. d. 2,383,264 22 Advances .. .. .. 356 15 4 Buildings (included in the Principal instalment.. .. 85 18 0 capital value of leases) ... 2,293 16 11 Interest .. .. .. 20 7 7 Less Depreciation Reserve.. 327 17 4 — 463 0 11 1,965 19 7 Sundry creditors — Buildings (purchase price not yet payable) 5,209 4 1 Departmental .. .. 2,211 16 10 Sundry debtors— £ s . d. Amount payable to vote" Edu- Rents, &c. .. .. 57,238 13 10 cation" under section 30 (2), Royalties .. .. 551 18 5 Education Reserves Act, 1928 36,337 1 5 Sales of land .. .. 60 0 0 — 38,548 18 3 Principal instalments on Rents due but not accrued .. .. 23,379 4 I buildings .. .. 145 1 8 Amounts paid in advance — Interest on cash and investRents .. .. .. 417 4 1 ments .. .. 18 4 2 Royalties .. .. .. 9 0 0 Departmental .. .. 4 4 2 426 4 1 58,018 2 3 Deteriorated land : Suspense Account .. 68 9 6 Royalties accrued but not due .. 187 17 6 Writings-off in Suspense ... .. .. 686 3 7 Postponed rents — Revenue Account: Balance carried forward .. 45,276 0 3 Land Act, 1924 .. .. 6,155 7 5 Mortgage Relief Acts .. 458 1 9 6,613 9 2 Interest accrued but not due — Investments .. . . 57 2 9 Sales of buildings .. 21 5 3 Royalties .. .. 32 17 7 111 5 7 Losses in Suspense . . .. .. 686 3 7 Cash and investments with Public Trustee .. 21,857 15 1 Cash in Consolidated Fund Deposits Account— £ s. d. Cash .. .. .. 65,349 611 Investments .. .. 11,850 0 0 ——; 77,199 6 11 £2,555,113 5 11 £2,555,113 5 II 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. The. following comment is appended: 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. —J. H. Fowler, Controller and Auditor-General.

B.—l [Ft. IV], Sup. to i 937.

LANDS AND SURVEY DEPARTMENT—continued. SECONDARY EDUCATION ENDOWMENT. Receipts and Payments Account for the Year ended 31st March, 1937. Receipt £. £ s. d. £ s. d. Payments. £ s. d Balance in Treasury Deposit Account Administration expenses .. . . .. (128 12 6 at Ist April, 1936— Repairs and maintenance .. .. .. 34 7 0 Cash .. .. .. .. 5,900 7 3 Survey costs, &c. .. .. .. .. 45 9 2 Investments .. .. .. 600 0 0 Refund sales of land . . .. .. .. 5 0 0 6,500 7 3 Payment to secondary schools .. .. .. 12,749 1 6 Rents under section 30, Education Balance in Treasury Deposit Account Reserves Act, 1928 .. .. .. 13,854 5 4 at 31st March, 1937— £ s. d. Interest on cash held by the Public Sales of land .. .. .. 1,564 13 8 Trustee .. .. .. .. 27 17 2 Rents, &c. .. .. .. 5,379 5 11 Interest on investments .. .. .. 24 0 0 — —— 6,943 19 7 £20,406 9 9 £20,406 9 9 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Administration expenses .. .. .. 696 510 Accrued rent, &c. .. .. .. .. 13,902 2 7 Repairs and maintenance • • .. .. 34 7 0 Interest on cash held by the Public Trustee .. 27 17 2 Survey costs, &c. .. .. .. .. 45 9 2 Interest on investments .. . . .. 24 0 0 Remissions of rent, &e. — £ s. d. Land Act, 1924 .. .. .. 116 12 0 Mortgage Relief Acts .. .. 42 2 7 158 14 7 Writings-off in Suspense .. . . .. 368 17 10 Balance carried down .. .. .. 12,650 5 4 £13,953 19 9 £13,953 19 9 £ s. d. £ s. d. Payments to secondary schools .. .. 12,749 1 6 Balance from previous year .. .. .. 7,317 3 2 Balance carried forward .. .. .. 7,218 7 0 Balance brought down.. .. .. .. 12,650 5 4 £19,967 8 6 £19,967 8 6 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Capital .. .. .. .. .. 210,609 12 9 Endowment lands — £ s. d. £ s. d. Appreciation in land-values .. .. .. 50,924 510 Leased .. .. .. 241,958 19 2 Public Works Fund: Roading (section 17, Land Unleased .. .. .. 19,521 19 6 Laws Amendment Act, 1927) .. .. 2,235 17 11 — — 261,480 18 8 Sundry creditors — £ s. d. Sundry debtors for rent. . .. .. 4,754 911 Rents .. .. .. 38 12 9 Postponed rent: Land Act, 1924.. .. 239 1 1 Departmental .. .. 239 10 5 Interest accrued but not duo on 278 3 2 investments . . .. .. 2 17 10 Rents due but not accrued .. .. .. 2,937 4 7 Losses in Suspense .. .. .. 313 12 8 Deteriorated Lands Act, 1925 : Suspense Account 14 0 0 Cash held by Public Trustee .. .. 796 4 2 Writings-off in Suspense .. .. .. 313 12 8 Cash in Treasury Deposit Account Revenue Account: Balance carried forward .. 7,218 7 0 at 31st March, 1937 — £ s. d. Sales of land.. .. .. 1,564 13 8 Rents, &c. .. .. .. 5,379 511 6,943 19 7 £274,531 3 II £274,531 3 11 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. The following comment is appended : 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 bisection 17 (5) (b) of the Land Laws Amendment Act, 1927.— J. H. Fowler, Controller and Auditor-General.

B. —1 [FT. IV], SUP. to 1937.

LANDS AND SURVEY DEPARTMENT—continued WANGANUI RIVER TRUST ACCOUNT. Receipts and Payments Account toe the Year ended 31st Maech, 1937. Receipts. £ s. d. Payments. £ s. d. Rents .. .. .. .. .. .. 651 6 6 Consolidated Fund : Administration expenses, secPrincipal instalments in respect of sales .. .. 4 9 0 tion 6of the Wanganui River Trust Act, 1891 .. 28 . 4 3 Interest instalments in respect of sales, &c. .. .. 19 8 9 Wanganui River Trust under Wanganui River Trust Act, 1891 .. .. .. .. .. 536 0 2 Interest on loan repayments under section 47, Land for Settlements Act, 1925 . . .. . . 101 0 4 Principal repayments of loan under section 47, Land for Settlements Act, 1925 .. .. .. 4 9 0 Balance in Local Bodies' Deposit Account of Receiver of Land Revenue, Wellington, at 31st March, 1937. . 5 10 6 £675 4 3 £675 4 3 Revenue Account foe the Year ended 31st Maech, 1937. Dr. C'r. £ s. d. Administration expenses due to Consolidated Fund £ s. d. Accrued rent .. .. .. .. .. 610 10 4 under section 6of the Wanganui River Trust Act, Accrued interest .. .. .. .. 13 0 2 1891.. .. .. .. .. .. 28 9 9 Interest on loans under section 47, Land for Settlements Act, 1925 .. .. .. .. 92 5 10 Remissions of rent under Land Act, 1924 .. . . 55 18 0 Balance carried down .. .. .. .. 446 16 11 £623 10 6 £623 10 6 £ s. d. £ s. d. Balance from previous year .. .. . . 296 810 Balance brought down .. .. . . .. 446 16 11 Amount due to Wanganui River Trust under Wa- Balance carried forward .. .. .. . . 390 17 1 nganui River Trust Act, 1891 .. .. .. 541 5 2 £837 14 0 £837 14 0 Balance-sheet as at 31st Maech, 1937. Liabilities. Assets. £ s. d. £ s. d. Endowment lands— £ s. d. £ s. d. Capital .. .. .. .. .. 13,229 12 7 Leased .. .. .. 14,850 9 2 Loan for reading, section 47, Land for Unleased .. .. .. 593 10 0 Settlements Act, 1925— 15,443 19 2 Advances .. .. .. 2,022 8 I Sundry debtors for— Principal instalments .. .. 423 211 Rents .. .. .. 549 19 11 Interest .. .. .. 809 12 7 Sales (not yet payable) .. .. 231 4 5 3,255 3 7 ' —— 781 4 4 Sundry creditors — Interest paid in advance : Wanganui River Trust Administration expenses (depart- loans .. .. .. .. .. 1095 mental) .. .. .. 0 5 6 Interest on sales accrued but not due .. .. 3 5 0 Rents charged in advance .. 156 2 0 Rents postponed (under Mortgage Relief Acts) .. 23 610 Rents paid in advance .. .. 12 3 8 Revenue Account: Balance carried forward .. 390 17 1 Wanganui River Trust: Amount not Cash in Local Bodies' Deposit Account of Receiver of yet paid over .. .. 5 5 0 Land Revenue, Wellington, at 31st March, 1937.. 5 10 6 173 16 2 £16,658 12 4 £16,658 12 4 J. H. O'Donnell, Assistant Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the Statement of Receipts and Payments, 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. The following comment is appended : Endowment revenue has been paid to the Wanganui River Trust without provision having been made for the payment of arrears of interest and principal instalments owing in connection with the loans under section 47 of the Land for Settlements Act, 1925. —J. 11. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

MAORI PURPOSES FUND BOARD. Statement of Receipts and Payments for the Year ended 31st March, 1937. Receipts. Payments. £ s. d. £ s. d. Administration expenses— £ s. d. £ s. d. £ s. d. Balance at Ist April, 1936 .. .. .. .. .. .. 57,625 16 10 Maori purposes section— Grant from Consolidated Fund—- Salaries .. .. .. .. .. 191 11 8 Administration expenses .. .. .. .. .. 1,300 0 0 Audit fee .. .. .. .. 21 0 0 Maori arts and crafts: Carving-materials, &c. .. .. .. 325 0 0 Commission .. .. .. 60 0 0 1,625 0 0 Freight .. .. .. .. .. 10 10 0 Grant (fourth) from Carnegie Corporation for Maori arts and crafts .. . . 378 11 0 Rent .. .. .. .. .. 78 0 0 Tikitiki Dining-room, contribution towards cost of .. .. .. .. 24 0 0 Sundry expenses .. .. .. .. 0 3 3 King Koroki's House, contribution towards cost of, by Waikato-Mania- 361 4 11 poto District Maori Land Board .. .. .. .. .. 159 0 0 School of Maori Arts and Crafts— Amount received from sale of Board's publications . . .. . . .. 20 16 2 Salaries .. .. .. .. .. 489 5 9 Sale of carvers' tools being replaced .. .. .. .. .. 33 11 10 Electricity'.. .. .. .. .. 6 19 Miscellaneous refunds .. .. .. .. .. .. .. 22 12 10 Insurance .. .. .. .. .. 10 18 9 Native Trust Office: Interest at 3£ per cent, to 31st March, 1937 .. .. 1,960 9 6 Repairs and maintenance .. .. .. 6 5 11 Telephone .. .. .. .. .. 30 2 2 Travelling-expenses .. .. .. .. 90 14 11 Water charges .. .. .. .. 6 0 0 Sundry expenses .. .. .. .. 116 640 10 9 1,001 15 8 Purchase of workshop equipment and tools ... .. .. 54 17 4 Purchase of charts of tukutuku panels .. .. .. .. 530 —— 60 0 4 Educational grants : Free-place Scholarships .. .. .. .. 535 10 0 Grants from Carnegie Corporation Fund— Waitara Meeting-house carvings .. .. .. 300 0 0 Takitimu Meeting-house carvings .. .. .. 500 0 0 Putiki Maori Church carvings .. .. .. 250 0 0 1,050 0 0 Interest on grants committed— Turakina College .. .. .. .. 60 15 0 St. Peter's School .. .. .. .. 36 0 0 St. Stephen's School .. .. .. .. 225 0 0 321 15 0 Disbursements from specific meeting-house funds— Tikitiki Dining-room .. .. .. .. 8163 Raukawa Meeting-house .. .. .. .. 291 17 6 Tokomaru Bay Meeting-house .. .. .. 0 113 Waitara Meeting-house . . .. .. .. 250 0 0 551 5 0 Miscellaneous grants— Subsidized salary and expenses of medical assistance to Natives . . .. . . . . 165 7 5 Half-salary, Princess Te Puea Herangi .. .. 105 0 0 Water-supplies and sanitary conveniences .. .. 59 17 6 Clothing for indigent Te Hapua Native children .. 75 0 0 Institute of Pacific Relations, contribution to funds.. 100 0 0 Miscellaneous .. .. ... .. .. 0 7 6 505 12 5 Carried forward .. .. .. ~ 2,428 12 5 1,597 6 0 Carried forward .. .. .. £61,849 18 2

B.—l [FT. IV], SUP. TO 1937.

MAORI PURPOSES FUND KOABfo— continued. Statement of Receipts and Payments for the Year ended 31st March, 1937— continued. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. .. £61,849 18 2 Brought forward .. .. .. .. .. 2,428 12 5 1,597 6 0 Expenses of Native meetings, &c.-— £ s. d. Ohakune . . .. ■- • ■ • • 30 16 0 Hastings (Mormon) .. .. .. .. 6 15 0 Visit, Mat.akana Island .. .. .. .. 0150 38 6 0 2,466 18 5 Cash balance at 31st March, 1937— Native Trust Office .. .. .. .. .. 57,783 1 7 Waiariki Board imprest .. .. .. .. .. 2122 57,785 13 9 £61,849 18 2 £61,849 18 2 Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. _ Income. Administration expenses—• £ s. d. £ s. d. £ s. d. Audit fee * .. .. .. •• •• -■ 21 0 0 Native Trust Office: Interest at 3J per cent, per annum to 31st March, 1937 .. 1,960 9 6 Commission .. .. .. •• •• •• 62 19 2 Grant from Consolidated Fund .. .. .. .. .. .. 1,625 0 0 Depreciation .. .. .. . ■ •• •• 182 0 9 Sales of publications: Net sales .. .. .. .. .. .. 3116 Dictaphone expenses .. .. .. .. .. 033 Electricity .. .. .. .. .. • • • • 6 19 Freight and cartage .. .. .. ■ • • • • • 10 10 0 Insurance .. .. .. .. •■ •■ ■■ 10 18 9 Rent . . .. . ■ ■ • . • ■ • • ■ 104 0 0 Repairs and maintenance .. .. .• .. •• 6511 Salaries .. .. .. . • •. ■ ■ • ■ 680 17 5 Sundry expenses .. .. .. .. .. 120 Telephone .. .. .. .. .. ■ . ■ • 26 5 11 Travelling-expenses .. .. .. . . .. . . 90 14 11 Water charges .. .. .. .. .. .. 600 = 1,208 19 10 Grants— Educational— Free Place Scholarships .. .. ~ .. .. 535 10 0 Interest on outstanding grants . . . . .. .. 643 10 0 Expenses of Native meetings .. .. . . . . .. 38 6 0 Meeting-houses .. .. .. .. . . . . 483 12 1 Miscellaneous .. .. .. .. .. . . 405 12 5 2,106 10 6 Balance : Excess of income over expenditure transferred to accumulated funds .. .. .. .. •• •• 273 10 8 £3,589 1 0 £3,589 1 0

B.—l [PT. IV], SUP. TO 1937.

*> •*■ <\ ° «.% I" 1 •«» « r MAORI PURPOSES FUND BOARD— continued. Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Sundry creditors .. .. .. .. .. .. .. 330 8 4 Cash— Unpaid grants .. .. .. .. .. .. .. .. 14,300 0 0 With Native Trustee .. .. .. 57,783 1 7 Special funds— Imprest with Waiariki Board .. .. .. • • 2 12 2 Katikati Carved Meeting-house .. .. .. 38 0 0 57,785 13 9 Ruatoki Carved Meeting-house.. .. .. .. 41 0 0 Sundry debtors, including payments hi advance.. .. • 58 16 9 Waitangi Carved Meeting-house .. .. .. 473 0 0 Stocks of publications .. .. .. •• •• 2,435 4 10 Tikitiki Dining-room .. .. .. .. .. 15 3 9 Austin motor-vehicle .. .. .. .. • • 87 11 6 King Koroki's House .. .. .. .. .. 159 0 0 Less depreciation .. .. .. .. 15 13 8 Ngati-Kahungunu Trust .. .. .. .. 10 0 0 71 17 10 " Western Samoa" grant .. .. .. .. 164 15 6 £ s. d. Carnegie Corporation grant for Maori Arts and Crafts .. 1,439 3 9 Miscellaneous assets .. .. .. .. .. 95 12 4 2,340 3 0 Add additions for current year .. .. .. 5 3 0 Accumulated Fund as at Ist April, 1936 .. .. .. 59,995 13 7 100 15 4 Add— £ s. d. Office furniture .. .. .. .. .. 317 15 3 Excess income over expenditure .. .. 273 10 8 Less sales .. .. .. .. 20 9 1 Transfer from Carnegie grant .. .. 300 0 0 297 6 2 Liabilities erroneously assumed . . .. 76 16 2 Mechanical office appliances .. .. .. .. .. 234 7 6 Additions to library .. .. .. 9 10 0 @32 9 0 Adjustment of a Publication Account from a Less depreciation 122 13 11 previous year ...... 0 12 II 599 15 1 Miscellaneous assets—ownership assumed ..5 0 0 j j^ rarv 248 5 3 ~ 665 Add additions for current year .. .. .. .. 11 3 0 60,661 3 4 ® ® ' Less— Less transfers to stock .. .. .. .. .. 684 Copies of publication " Material Culture of Maori Arts and Crafts School, Rotorua— 252 19 11 Cook Islands" written ofi .. .. 148 8 5 Cottages for students .. .. .. .. 444 3 4 Complimentary copies of books issued .. 11 9 0 Less depreciation .. .. .. .. lo 15 10 4 oq n a Grants outstanding (committed but not pre- " viously recorded) .. .. .. 14,300 0 0 Workshop .. .. .. .. .. 340 4 9 14 459 17 5 Less depreciation . . .. .. .. 11119 — 46,201 5 11 328 13 0 Workshop equipment and tools .. .. .. 58 9 10 Add additions for current year .. .. 54 17 4 113 7 2 Less sales of worn tools .. .. .. 33 11 10 79 15 4 Miscellaneous assets .. .. .. .. 3 7 2 Add additions for current year .. .. 5 0 0 Office and workshop fittings .. .. .. 24 0 9 Office furniture and equipment .. .. .. 30 7 4 Photographic equipment .. .. .. 12 11 10 155 2 5 Less depreciation .. .. .. . . 16 5 7 138 16 10 Stocks of timber (including carvings in progress) .. .. 146 18 0 Carvings completed for meeting-houses, and timber disposals .. .. .. .. .. .. 1,014 13 9 2,057 9 1 £63,171 17 3 £63,171 17 3 0. N. Campbell, Native Trustee and Under-Secretary. 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: 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. Fowler, Controller and Auditor- General.

B.—l [PT. IV], SUP. TO 1937.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1937. Receipts.

—— i Totals. I Tokerau. Maniapoto Waiariki. Tairawhlti. Aotea. Ikaroa. South Island. - Cash balances at 1st April, 1936 — £ s. d. £ s. d. £ s. d. £ s. d. £ s. 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 7 80 17 0 Imprests at Post Office .. .. .. 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 Withdrawals of principal from amounts on deposit with 53,690 19 7 2,000 0 0 17,500 0 0 3,590 19 7 8,200 0 0 16,500 0 0 5,500 0 0 400 0 0 Sftivc TrizstcG . ——————— .— .— . . 75,877 18 5 5,792 14 5 19,718 4 0 3,899 6 1 17,645 11 1 17,341 .19 10 10,629 9 9 850 13 3 Rents and royalties .. .. .. .. 87,813 13 5 4,537 3 1 9,895 19 0 13,926 7 5 28,184 17 4 17,528 3 6 8,860 14 5 4,880 8 8 Purchase -moneys and compensation .. .. 57,501 12 4 1,765 11 2 26,912 17 8 5,182 8 2 6,313 10 10 15,492 15 8 905 3 4 929 5 6 Repayments, mortgages, and other investments .. 50,184 7 6 8,495 19 9 10,794 19 8 6,886 7 3 12,957 8 1 9,974 12 2 1,035 0 7 40 0 0 Other receipts for beneficiaries .. .. .. 49,392 5 1 2,737 12 11 12,307 9 2 .. 26,093 15 9 7,608 7 5 579 9 9 65 10 1 — 244,891 18 4 17,536 6 11 59,911 5 6 25,995 2 10 73,549 12 0 50,603 18 9 11,380 8 1 5,915 4 3 Interest received on — Mortgages and other investments . .. 6,486 9 4 158 5 2 1,181 6 1 732 9 8 822 12 2 3,226 7 7 298 9 5 66 19 3 Native Trust Office deposits .. .. 5,719 6 5 67 5 4 1,834 15 6 831 16 1 297 11 3 2,083 18 3 343 11 10 260 8 2 New Zealand Government securities .. .. 1,102 8 5 .. 26 4 5 .. 904 00 112 40 60 00 :— 13,308 4 2 225 10 6 3,042 6 0 1,564 5 9 2,024 3 5 5,422 9 10 702 1 3 327 7 5 Commissions (not including transfers from blocks) .. .. 2,827 19 5 60 19 5 379 7 7 670 1 9 942 1 0 310 9 4 300 14 4 164 6 0 Proceeds of sales and other credits from farms .. .. 18,492 17 3 .. .. 1,173 17 1 .. 17,319 0 2 Miscellaneous receipts (including sundry deposits for .. 19,981 1 5 2,517 17 4 3,134 .15 9 4,572 12 1 4,963 5 3 3,914 1 5 111 12 8 766 16 11 repayments, refunds, and recoveries) Totals .. .. .. .. .. 375,379 19 0 26,133 8 7 86,185 18 10 37,875 5 7 99,124 12 9 94,911 19 4 23,124 6 1 8,024 7 10 Net receipts (not including Native Trust Office with- .. 299,502 0 7 20,340 14 2 66,467 14 10 33,975 19 6 81,479 1 8 77,569 19 6 12,494 16 4 7,173 14 7 drawals and opening balances) — ■ — ~ — =— ===== — — __

B.—l [PT. IV], SUP. TO 1937.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Receipts and Payments Statements for the Year ended 31st March, 1937— continued. Payments.

s—B. 1 [PT. IV], SUP. TO 1937.

Totals. Tokerau. Ifeniapoto Waiarik). Tairawhiti. Aotea. Ikaroa. South Island. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Payments to beneficiaries .. .. .. .. 163,502 1 2 8,306 15 0 60,259 11 4 () _ /44,416 3 2 32,455 7 8 13,090 0 0 4,974 4 0 Miscellaneous payments on behalf of beneficiaries and 88,206 8 5 3,154 7 2 3,835 8 11 J ' \25,371 14 2 31,530 1 0 166 0 2 775 7 5 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 340 251,783 19 7 Administration expenses .. .. .. .. 12,559 14 0 1,659 3 1 3,058 2 1 1,547 18 9 2,188 11 10 2,240 13 0 1,260 1 3 605 4 0 264,343 13 7 13,120 5 3 67,153 2 4 24,921 8 4 71,976 9 2 66,301 11 8 14,516 1 5 6,354 15 5 Investments — Interest on Native Trust Office deposits capitalized.. 4,887 10 4 67 5 4 1,834 15 6 .. 297 11 3 2,083 18 3 343 11 10 260 8 2 Mortgages and other investments .. .. 86,273 17 3 9,247 4 0 12,559 7 10 8,459 7 0 22,562 8 4 26,652 16 1 6,777 14 0 15 0 0 Purchase of land, buildings, furniture, &c. .. .. 2,690 8 3 .. 94 12 3 2,421 4 10 95 3 1 79 8 1 93,851 15 10 9,314 9 4 14,488 15 7 10,880 11 10 22,955 2 8 28,816 2 5 7,121 5 10 275 8 2 Total payments .. .. .. .. 358,195 9 5 22,434 14 7 81,641 17 11 35,802 0 2 94,931 11 10 95,117 14 1 21,637 7 3 6,630 3 7 Cash balances at 31st March, 1937 — In hand and in bank .. .. .. .. 14,686 9 8 3,385 12 5 3,269 15 4 1,833 18 3 4,056 11 1 Cr. 407 8 3 1,230 2 0 1,317 18 10 Post Office imprests .. .. .. .. 2,497 19 11 313 1 7 1,274 5 7 239 7 2 136 9 10 201 13 6 256 16 10 76 5 5 17,184 9 7 3,698 14 0 4,544 0 11 2,073 5 5 4,193 0 11 Cr. 205 14 9 1,486 18 10 1,394 4 3 Totals .. .. .. .. .. 375,379 19 0 26,133 8 7 86,185 18 10 37,875 5 7 99,124 12 9 94,911 19 4 23,124 6 1 8,024 7 10

JB.—l [PT. IV], SUP. TO 1937.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Account for the Year ended 31st March, 1937. Interest Account.

| Totals. Tokerau. | Alaiiiapoto Waiariki. Tairawhitl. 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, 2,265 4 10 203 13 0 665 17 4 29 6 11 86 19 8 606 15 10 616 9 7 56 2 6 section 281, and other amounts specially invested Interest received on amounts on deposit with Native Trustee .. .. 5,558 0 0 67 5 4 1,834 15 6 670 9 8 297 11 3 2,083 18 3 343 11 10 260 8 2 Interest on other investments .. .. .. .. .. 12,300 2 2 1,148 6 4 1,365 6 4 1,981 0 0 3,920 12 10 2,578 4 0 1,095 1 9 211 10 11 Interest on overdraft .. .. .. .. .. .. 515 3 3 53 6 4 238 2 11 .. .. 99 8 9 124 5 3 20,638 10 3 1,472 11 0 4,104 2 1 2,680 16 7 4,305 3 9 5,368 6 10 2,179 8 5 528 1 7 Expenditure. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Interest allocated in full on amounts held under Native Land Act, 1931, 2,265 4 10 203 13 0 665 17 4 29 6 11 86 19 8 606 15 10 616 9 7 56 2 6 section 281, and other amounts specially invested (as per contra) Other interest allocated to sundry blocks, &c. .. .. .. 4,017 9 1 .. 773 9 0 2 11 7 626 0 8 1,714 3 0 839 16 3 61 8 7 Balance transferred to Income and Expenditure Account .. .. 14,355 16 4 1,268 18 0 2,664 15 9 2,648 18 1 3,592 3 5 3,047 8 0 723 2 7 410 10 6 20,638 10 3 1,472 11 0 4,104 2 1 2,680 16 7 4,305 3 9 5,368 6 10 2,179 8 5 528 1 7

B.—l [FT. IV], SUP. TO 1937.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Revenue Account for the Year ended 31st March, 1937— continued. Income and Expenditure Account.

Appropriation Account.

Totals. Tokerau. ManSpoto. Waiariki. j 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, 1936 .. .. .. .. 34,026 12 8 5,327 6 3 809 10 2 ® 22,594 3 9 2,553 5 0 Sundry adjustments, previous years .. .. .. •• 4,819 1 6 0 13 5 757 9 8 4,060 18 5 .. •' Investments Reserve Account .. .. .. .. •• 3,610 18 2 159 13 7 10 0 0 .. ' ; in 9 /, ik' -i o r >- oo ro u Surplus for year ended 31st March, 1937, from Income and Expenditure 6,832 19 3 73 18 4 591 5 8 1,650 2 6 2,i9/ , _ 1,758 10 2 Di. 15 1 8 Dr. 2-, 18 11 Reterv™nd Assurance Fund 346 6 11 ■ ■ - - 280 12 6 65 14 5 49,635 18 6 5,561 11 7 2,]68 5 6 8,453 8 5 26,103 11 9 7,040 14 11 265 10 10 42 15 6 Expenditure. Appropriations during year — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Investments Reserve Account .. .. .. .. .. 25,330 17 9 •• 613 18 *" t \o Jn i nk' o i to'io * i' e * Purchase of land, buildings, furniture, &c 2,737 1 10 .. 103 4 9 2,421 4 10 118 10 2 79 3 1 13 13 6 1 5 6 Mortgage Investment Depreciation Reserve .. .. .. 260 0 0 .. •• •• ■ • 260 00 '' ~ Grants for Native purposes .. .. .. .. •• 534 0 0 .. 159 0 0 2 5 ? ?« in n Sundry adjustments, previous years .. .. .. .. 1,776 12 4 11 17 1 71 9 10 18 1 96 0 0 .. lol 17 4 16 10 0 Reserve for interest on purchase-money held at call .. .. 191 2 0 .. • • • • 191 - 0 . . j Reserve for interest losses on Common Fund investments .. .. 1,190 16 10 728 1 2 462 15 8 .. . ■ •• j Unappropriated balances, 31st March, 1937 .. .. .. 17,615 7 9 4,821 13 4 758 13 7 4,603 5 6 730 3 6 6,701 11 10 | 49,635 18 6 5,561 11 7 2,168 5 6 8,453 8 5 26,103 11 9 7,040 14 11 265 10 10 42 15 6

__ Totals. J Tokeraa. | Mantepoto. Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. I ncome £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Net interest on investments .. 14,355 16 4 1,268 18 0 2,664 15 9 2,648 18 1 3,592 3 5 3,047 8 0 723 2 7 410 10 6 Board commission .. • • ■■ 4,850 0 5 191 17 8 704 17 0 757 5 10 1,516 7 1 985 111 500 14 5 193 16 6 SunSy credits (registration fees, lease fees, &c.) 747 11 4 119 3 0 266 2 10 91 7 9 162 11 2 93 5 7 14 6 6 0 14 6 19,953 8 1 1,579 18 8 3,635 15 7 3,497 11 8 5,271 1 8 4,125 15 6 1,238 3 6 605 1 6 Expenditure. , , Expenses of management — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. IS = expenses of Native Department .. .. 9,466 0 0 1,000 0 0 2,244 0 0 1,260 0 0 1,656 0 0 M56 0 0 1.M0 0 0 550 0 0 Audit fees reserve . .. .. 498 9 9 100 0 0 00 0 0 100 0 0 74 14 0 68 8 9 38 14 0 16 13 0 Miscellaneous office and other expenses .. .. .. .. 2,21o 13 3 380 5 9 474 3 7 -86 3 10 470 10 5 454 9 5 9 <3 Depreciation on buildings and furniture .. .. .. •• 940 5 10 25 14 7 226 6 4 201 5 4 272 14 1 187 17 2 18 3 8 8 4 8 Balance (being surplus for year) transferred to Appropriation Account .. 6,832 19 3 73 18 4 591 5 8 1,650 2 6 2,/97 3 - 1,758 10 - lo 1 8 19,953 8 1 1,579 18 8 3,635 15 7 3,497 11 8 5,271 1 8 4,125 15 6 1,238 3 6 605 1 6 * Loss for year.

B,—l [FT. IV], SUP. TO 1937.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1937. Liabilities.

Totals. Tokerau. Maniapoto Waiariki. Tairawhiti. Aotea. Ikaroa. South Island. _1 • _l I i Liability to Native beneficiaries — £ s. d. £ s. d. £ s. d. : £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. Amounts held under section 281, Native Land Act, 1931, j and other trusts — Specially invested (section 101 (2). 1931) .. .. 15,470 3 3 .. 6,085 3 3 .. .. 4,355 0 0 4.530 0 0 500 0 0 Invested in Common Fund .. .. .. 85,753 16 0 5,374 1 4 19.273 1 9 770 2 0 2,575 8 9 40,790 19 10 15.834 10 3 1,135 12 I Other amounts held — Specially invested (section 101 (2), 1931) .. .. 50,204 7 8 .. 6,416 2 4 639 17 0 29,323 8 4 .. 13,825 0 0 .. Otherwise invested .. .. *. 273,982 7 3 32,136 3 7 61,283 7 3 52,865 0 3 61,839 7 10 38,848 2 6 15,511 19 8 11,498 6 2 425,410 14 2 37,510 4 11 93,057 14 7 54,274 19 3 93.738 4 11 83,994 2 4 49.701 9 11 13,133 18 3 Sundry amounts held on deposit and in suspense .. 5,633 8 3 1,206 15 6 340 15 1 814 18 4 3,062 13 8 208 1 4 0 4 4 Sundry creditors .. .. .. .. .. 4,677 17 6 425 6 3 720 15 11 7 6 0 136 4 11 2,807 11 3 558 18 10 21 14 4 Commission receivable (not yet earned) .. .. 259 16 6 . . .. .. .. 155 16 9 77 5 7 26 14 2 Loan liabilities on blocks (as per contra) — ■ Treasury loans .. .. .. .. .. 7,453 4 7 6,607 18 4 .. .. .. 845 6 3 Other loans .. .. .. .. . . 896 17 10 .. .. .. .. 896 17 10 Liability to Treasury for advances under Native Land 2,400 0 0 .. .. .. 2,400 0 0 Act, 1931. section 522 Liabilities of special trusts under — Native Land Act, 1931, section 358 .. .. 116,925 2 0 .. .. .. 33,197 18 0 83,727 4 0 Native Land Act, 1931, section 105 .. .. 68,614 18 8 .. .. 68,614 18 8 Native Purposes Act, 1931, section 62 .. 45 2 11 .. .. .. 45 2 11 206.906 8 3 8,240 0 1 1,061 11 0 69.437 3 0 38,841 19 6 88,640 17 5 636 8 9 48 8 6 Reserves — Property Reserve .. .. .. .. 40,833 5 8 295 14 10 12,199 3 3 6,008 1 2 8,019 5 7 13,975 8 11 237 0 0 98 11 11 Reserve for unpaid interest on Common Fund invest- 2,040 16 10 728 1 2 462 15 8 .. .. .. 750 0 0 100 0 0 ments Reserve for interest on purchase-money held at call .. 6,173 18 3 .. .. .. 5,023 18 3 .. 750 0 0 400 0 0 Investments Reserve .. .. .. .. 103,730 1 6 2,127 3 3 19.062 18 9 28,128 13 10 24,717 16 1 29.693 9 7 Property Realization Reserve .. .. .. 98 1 0 .. 98 1 0 Audit Fees Reserve .. .. .. .. 474 13 0 63 11 0 121 10 3 99 4 9 70 0 0 65 0 0 38 14 0 16 13 0 Depreciation Reserve .. .. .. .. 9,659 13 0 258 2 0 1,581 15 6 1,535 15 6 2,648 6 3 3,422 5 7 144 2 11 69 5 3 Mortgage Investment Depreciation Reserve .. 12,000 0 0 .. .. 10,000 0 0 .. 2,000 0 0 175,010 9 3 3,472 12 3 33,526 4 5 45,771 15 3 40,479 6 2 49,156 4 1 1,919 16 11 684 10 2 Reserve and Assurance Account .. .. .. 3,012 0 0 .. .. .. .. .. 1,860 12 0 1,151 8 0 Appropriation Account .. .. .. .. 17,615 7 9 4,821 13 4 758 13 7 4,603 5 6 730 3 6 6,701 11 10 | 20,627 7 9 4,821 13 4 758 13 7 4,603 5 6 730 3 6 6,701 11 10 1.860 12 0 1,151 8 0 Totals .. .. .. .. j .. 827,954 19 5 54,044 10 7 128,404 3 7 174.087 3 0 173,789 14 1 228,492 15 8 54,118 7 7 15,018 4 11

B. I [PT. IV], SUP. TO 1937.

O. N. Campbell, Under-Secretary. R. L. Jellicob, A.R.A.N.Z., Accountant. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Accounts, Appropriation Accounts, and Balance-sheet 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. Tokerau: (a) Owing to the inadequacy of the relative records the Audit Office is unable to certify to the amounts of sundry debtors and creditors in respect of the Te Kao Store; (b) The value of stores on hand at the Te Kao Store has been accepted on the certificates of the storeman and a clerk who visited the Store from Auckland for stocktaking purposes ; (c) The amount of £75 administration expenses charged to the Te Kao Store appears to be inadequate ; (d) No certificate or evidence was produced to Audit concerning the valuations of the trucks appearing in the balance-sheet of the Te Kao Transport Service. 2. Wailcato-Maniapoto : Receipted vouchers were not produced at audit in respect of four payments totalling £52 13s. 3. TairawMti : (a) The values of live-stock on hand at the Anaura Station have been accepted on the Manager's certificate ; (b) The Audit Office is unable to certify to the adequacy of certain securities, owing to the absence of information as to the values of the lands secured. 4. Tn the case of Waiariki the figures submitted have been accepted pending the completion of the examination of the accounts by the local Audit Inspector.— J. H. Fowlek, Controller and Auditor-General.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1937— continued. Assets.

Totals. Tokerau. Maniapoto Waiarikl. j Tairawhiti. Aotea. Ikaroa. South Island. Cash balances — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 14,686 9 8 3,385 12 5 3,269 15 4 1,833 18 3 4,056 11 1 Cr. 407 8 3 1,230 2 0 1,317 18 10 Post Office imprest .. .. .. .. 2,497 19 11 313 1 7 1,274 5 7 239 7 2 136 9 10 201 13 6 256 16 10 76 5 5 Investments— 17,184 9 7 3,698 14 0 4,544 0 11 2,073 5 5 4,193 0 11 Cr. 205 14 9 1,486 18 10 1,394 4 3 Common Fund — Mortgages and charges .. .. .. .. 219,371 0 7 37,794 19 1 17,413 19 1 49,996 6 10 58,328 3 4 26.431 13 9 24,009 0 6 5,396 18 0 On deposit with Native Trustee .. .. .. 163,602 7 10 1,123 14 8 53,213 10 4 18,940 8 11 8,689 12 3 66,782 6 4 7,205 6 8 7,647 8 8 Miscellaneous.. .. .. .. .. 45,935 15 11 .. 8,061 16 5 .. 35,423 19 6 1,300 0 0 1,150 0 0 Particular estates — Mortgages .. .. .. .. .. 31,291 5 7 .. 11,366 5 7 .. .. 2,600 0 0 17,325 0 0 Miscellaneous .. .. .. .. .. 3,216 19 0 .. 1,135 0 0 .. .. 1,755 0 0 315 0 0 11 19 0 Board — Mortgages .. .. .. .. .. 63,124 8 7 556 15 3 7,150 14 6 27,615 4 7 .. 27,801 14 3 Advances on overdraft to blocks, &e. .. .. 14,110 9 10 2,127 3 3 5,768 3 6 513 9 3 2,717 16 1 1,798 12 8 1,033 8 11 151 16 2 Farm properties: Miscellaneous .. .. .. 28,817 3 5 .. 6,144 0 9 .. 22,600 0 0 73 2 8 569,469 10 9 41,602 12 3 110,253 10 2 97,065 9 7 127,759 11 2 128,542 9 8 51,037 16 1 13,208 1 10 Assets of special trusts under — , Native Land Act, 1931. section 358 .. .. 116,925 2 0 .. .. .. 33,197 18 0 83,727 4 0 Native Land Act, 1931, section 105 .. .. 68,614 18 8 .. .. 68,614 18 8 Printing and stationery: Stocks oil hand .. .. 59 2 2 14 5 8 8 11 0 .. 10 0 0 24 5 6 1 6 8 0 13 4 Board — Sundry miscellaneous transactions .. .. 2,056 12 11 1,050 14 4 452 0 9 77 5 3 452 4 2 .. 24 8 5 Interest, &c. .. .. .. .. .. 3,138 10 10 728 I 2 803 14 3 187 14 7 .. 200 2 2 969 9 8 249 9 0 Commission .. .. .. .. .. 269 16 6 .. .. .. .. 155 16 9 77 5 7 26 14 2 Accrued interest on investments .. .. .. 893 13 3 46 10 0 143 3 3 51 6 3 .. 328 1 0 284 2- 4 40 10 5 Accounts prepaid .. .. .. .. 12 05 .. .. 921 .. 2 18 4 191,959 16 9 1,839 11 2 1,407 9 3 68,940 6 10 33,660 2 2 84,438 7 9 1,356 12 8 317 6 11 Land and buildings .. .. .. .. Office furniture and fittings .. .. .. 35,971 16 6 .. 11,052 0 5 5,165 14 8 6,938 12 8 12,815 8 9 5,019 3 5 295 14 10 1,147 2 10 842 6 6 1,238 7 2 1,160 0 2 237 0 0 98 11 11 40,990 19 11 295 14 10 12,199 3 3 6,008 1 2 8,176 19 10 13,975 8 11 237 0 0 98 11 11 Blocks loaded with loans (as per contra) — Treasury loans .. .. .. .. .. 7,453 4 7 6,607 18 4 .. .. .. 845 6 3 Other loans .. .. .. .. .. 896 17 10 .. .. .. .. 896 17 10 8,350 2 5 6,607 18 4 .. .. .. 1,742 4 1.. Totals .. .. .. .. .. 827,954 19 5 54,044 10 7 128,404 3 7 174,087 3 0 173,789 14 1 228,492 15 8 54,118 7 7 15,018 4 11

B. —1 [PT. IV], SUP. TO 1937.

NATIVE DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Administration expenses — £ s. d. £ s. d. Departmental receipts: Native Land Court and Salaries and allowances .. 69,084 16 7 Maori Land Board fees .. .. .. 6,222 7 8 Travelling expenses and allowances 9,467 610 Administration receipts— £ s. d. Advertising, books, and news- Native Trustee .. .. 12,200 0 0 papers .. .. .. 122 18 0 Maori Land Boards .. .. 9,730 0 0 Agents'commission .... 10 0 0 ' —. 21,930 0 0 Audit fee .. .. 150 0 0 Other receipts .. . . .. .. 13 18 (i Expenses Board of Native Affairs 85 18 7 Balance carried down, being oxcess of expenditure Expenses of consolidation of over income .. .. .. .. 291,550 0 1 Native lands .. .. 1,229 19 9 Freight and cartage .. .. 306 13 6 Euel, light, and cleaning .. 359 8 3 Legal expenses .. .. 23 2 11 Maintenance of furniture, equipment, and motor-vehicles .. 3,076 17 6 Postages and telegrams .. 2,747 2 3 Printing and stationery .. 2,781 211 Public Service Superannuation Eund, Native Trustee's contribution towards .. .. 114 15 11 Rent .. .. .. 1,514 1 5 Services of Post and Telegraph Department .. .. 482 1 6 Miscellaneous expenses .. 13 5 4 Depreciation .. .. 424 11 2 Furniture written off .. .. 7 13 0 92,001 15 5 Expenses of other services— Compensation to Natives for Taranaki lands .. .. 5,000 0 0 Contribution towards cost and opening of Maori carved house at Waitara .. .. 550 0 0 Destruction of rabbits on Native lands .. .. .. 1,591 0 1 Eradication of noxious weeds .. 2,241 14 6 Maori Arts and Crafts School, expenses of .. 1,625 0 0 Recoupment to Public Works Eund for survey liens written off (on account) .. .. 5,000 0 0 Water-supplies for Natives .. 50 0 0 Grant for relief of unemployed Natives . ■ .. .. 200,000 0 0 — 216,057 14 7 Expenditure un ler special Acts of the Legislatu ce : Native Land Amendment md Native Land Claims Adjustment Act, 1922, Section 7, aud 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)—• Medical services .. .. 3,600 0 0 Eood and clothing .. .. 1,794 7 3 Pensions and cash allowances .. 17 0 Water-supplies and sanitation .. 12 1 6 Native hostels, expenses of .. 88 5 7 Miscellaneous .. .. 160 9 11 5,656 11 3 £319,716 1 3 £319,716 1 3 £ s. d. £ s. d. Balance brought down .. .. .. 291,550 0 1 Adjustment on account of previous year .. 32 19 9 Interest on capital .. .. .. .. 476 3 7 Balance .. .. .. .. .. 291,993 311 £292,026 3 8 £292,1)26 ~3 8 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Capital Account— £ s. d. £ s. d. Land .. .. .. .. 6,765 0 0 Consolidated Fund .. .. 11,606 3 5 Buildings .. .. .. 2,102 15 3 Employment Promotion Fund . . 2 5 0 Less reserve: Unemployment 11,608 8 5 subsidies .. .. .. 2 5 0 Sundry creditors —■ 2,100 10 3 Departmental .. .. 1,279 13 5 Furniture and fittings .. .. .. 1,715 12 10 Sundry .. .. ■ . 675 0 5 Office appliances and survey equipment . . 541 1 3 —-— — 1,954 13 10 Motor-vehicles .. .. .. .. 398 3 1 Payments in advance .. .. .. 0 16 8 Equipment for Maori gatherings .. .. 85 16 0 Amounts held on deposit .. .. .. 438 11 0 Sundry debtors— £ s. d. Writings-off in Suspense .. .. .. 4 7 0 Departmental .. .. 56 7 10 Treasury Adjustment Account .. .. 307,967 15 9 Sundry .. .. .. 17,244 5 3 17,300 13 1 Stationery on hand . . . . 453 8 2 Stamps on hand .. .. 178 6 1 631 14 3 Losses in Suspense .. .. .. . . 4 7 0 Deposit Account .. .. .. .. 438 11 0 Excess of expenditure over income .. .. 291,993 3 11 £321,974 12 8 £321,974 12 8 0. N. Campbell, Under-Secretary. R. L. 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]. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

NEW ZEALAND REPARATION ESTATES, WESTERN SAMOA. Trading Account for the Year ended 31st March, 1937. Debit.

Credit.

Profit and Loss Account foe the Year ended 31st March, 1937. Dr. £ s. d. .£ s. d. £ s. d. Gr. Salaries .. .. 3,049 1 0 Profits from trading accounts — £ s. d. £ s. d. Less amount recovered Cocoa .. .. .. 3,517 14 10 from Banana Copra .. .. .. 10,781 3 4 Scheme Account .. 575 0 0 Hides .. . . .. 476 2 4 — 2,474 1 0 Rubber .. .. .. 2,056 14 7 Printing and stationery .. 113 6 7 16,831 15 1 Travelling allowances and expenses 125 5 9 General income— £ s. d. — 2,712 13 .4 Rents .. .. 3,572 6 4 Motor-car running-expenses .. 261 1 1 Less ground rents 641 10 8 Car-hire expenses .. .. 9 6 2 2,930 15 8 270 7 3 Interest .. .. .. 559 19 2 Residences and Head Office build- Head Office sundry earnings— ings— Maintenance .. .. 1,749 11 6 Insurance agency Rates, taxes, and insurance .. 440 5 8 commission . . 123 17 2 2,189 17 2 Plantation Benevolent Audit fees .. .. .. 221 5 0 Fund .. .. 117 1 Beetle research .. .. 10 0 0 Yard Meat Account 10 2 5 General expenses .. .. 229 1 6 Vaivase water-supply 13 0 0 Inspection leased plantations .. ]20 3 1 Plantation stores .. 672 4 8 London general expenses .. 104 16 4 Weighbridge earnings 2 19 0 Policing Account .. .. 37 1 8 Slipway earnings .. 25 22 Postage and radios .. . . 229 I 4 Sundries .. . . 15 5 0 Soil survey .. .. .. 103 12 3 864 7 6 Survey fees "i~ .. .. 60 0 0 Profits on working ae1,115 1 2 counts — Depreciation not incurred in plantation production 1,290 1 4 Carpenters'shop .. 229 6 5 Reserve for bad debts .. .. .. .. 807 3 7 Less engineers'shop 107 16 9 Profit transferred to Profit and Loss Appropriation 121 9 8 Account .. .. .. .. .. 17,239 13 5 Motor-boats — " Taumafai" .. 198 18 1 " Tausala" .. 190 7 3 389 5 4 Motor-lorries .. .. 327 11 3 Yard labour .. .. 524 9 9 Less maintenance . . 355 0 11 169 8 10 Plantation sundry earnings— Aleisa .. .. 27 11 9 Central Group .. 422 15 1 Mulifanua. . .. 885 18 6 Vailele .. .. 529 8 I Vaitele .. .. 1,564 11 4 ■ —— 3,430 4 9 8,793 22 £25,624 17 3 £25,624 17 3

Item. Rubber. Copra. Cocoa. Sundries. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Stock at 1st April, 1930 .. .. 1,513 0 0 3,293 0 0 4,681 0 0 349 0 0 9,836 0 0 Production .. .. .. .. 1,837 0 0 13,900 0 0 9,523 0 0 288 0 0 25,548 0 0 Expenses .. .. .. .. 658 0 0 7,926 0 0 1,525 0 0 111 0 0 10,220 0 0 Purchases .. .. .. . . .. .. 775 0 0 .. 775 0 0 Profit .. .. .. 2,057 0 0 10,778 0 0 3,521 0 0 476 0 0 16,832 0 0 Totals .. .. .. | 6,065 0 0 35,897 0 0 20,025 0 0 1,224 0 0 63,211 0 0

Item. Rubber. Copra. Cocoa. Sundries. Total. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Proceeds from sales .. .. .. 4,855 0 0 24,909 0 0 12,251 0 0 1,145 0 0 48,160 0 0 Stock at 31st March, 1937 .. 790 0 0 10,084 0 0 7,282 0 0 79 0 0 18,235 0 0 Refund duty.. .. .. .. 420 0 0 904 0 0 492 0 0 .. 1,816 0 0 Totals .. .. .. 6,065 0 0 35,897 0 0 20,025 0 0 1,224 0 0 63,211 0 0

B. —1 [PT. TV], SUP. to 1937.

NEW ZEALAND REPARATION ESTATES—continued. Profit and Loss Appropriation Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Or. £ s. d. £ s. d. Balance .. .. .. .. .. 2,924 11 8 Interest on ex-enemy mortgages .. 138 12 7 Banana Scheme Account .. .. 14 0 Exchange Account .. .. .. 7 3 6 Reserve for plantation renewals .. 2,000 0 0 Realization Account.. .. .. 15 12 6 2,001 4 0 161 8 7 Balance carried down .. .. .. 12,475 6 4 Profit and Loss Account .. .. .. 17,239 13 5 £17,401 2 0 £17,401 2 0 £ s. d. Balance brought down .. .. .. 12,475 6 4 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Properties unoccupied— £ s. d. £ s. d. Capital Account.. .. .. .. 699,661 10 6 Land .. .. .. 84,933 16 2 Reserves — Buildings .. .. 44 13 0 Black Boys' Repatriation Con- Improvements .. .. 2,292 7 11 tingency Account .. .. 1,943 9 2 Total non-revenue-producing items 87,270 17 1 Plantation renewals .. . . 4,920 1 6 Properties leased — r— 6,863 10 8 Residential buildMortgages payable in Samoa .. .. 3,313 15 7 ings— £ s. d. Sundry creditors .. .. .. 1,432 3 7 Land .. 17,359 2 8 Deposit Account .. .. .. 232 13 8 Buildings .. 31,282 18 9 Writings-off in Suspense Account .. .. 1,959 2 4 Plant and ma- £ s. d. chinery .. 1,093 0 7 Banana Scheme Account.. .. 11,357 4 9 Furniture .. 356 1 11 Less Scheme assets .. .. 9,944 8 0 ■ — 50,091 3 11 1,412 16 9 Plantations— Profit and Loss Appropriation Account 12,475 6 4 Land .. 91,553 16 8 Buildings .. 18,688 18 8 Improvements 7,390 1 9 117,632 17 1 Properties worked —- Land .. .. 352,534 11 9 Buildings .. 23,827 4 3 Plant and machinery .. 2,955 6 5 Furniture .. 222 7 6 Stores .. .. 182 II 8 Live-stock .. 23,042 18 0 402,764 19 7 Plant and machinery, Head Office— Engineers' and carpenters' shop 344 13 6 Weighbridge .. 41 0 0 Yard plant .. 147 1 0 532 14 Sundry assets— Motor-boats and equipment .. 1,407 10 0 Motor-lorries and trailers .. 567 17 5 Leaupuni watersupply .. 190 0 8 2,225 17 I Total revenue-producing items —-— 573,247 12 Sundry debtors — Ordinary debtors £ s. d. and rents owing 4,729 13 7 Estate in bankruptcy .. 355 12 4 5,085 5 11 Secured debtors— Land purchases .. 3,090 19 5 Mortgages .. 6,759 13 10 Bills of sale .. 615 7 10 10,466 1 1 15,551 7 0 Less reserve for bad and doubtful debts .. .. .. 1,855 13 2 13,695 13 10 Bank of New Zealand Account 1,894 10 9 Duty deposit .. .. .. 87 0 0 Paymaster-General's Account, Wellington .. .. .. 24,757 4 9 Stamps .. .. ' .. 0 7 9 26,739 3 3 Rent paid in advancc .. .. 139 14 0 Stores and stocks on hand 3,821 13 I Produce on hand and on consign men t 18,235 3 8 22,196 10 9 Losses on realization .. .. 2,205 4 5 Outstanding losses in Suspense Account .. .. 1,959 2 4 4,164 6 9 Exchange Suspense Account .. .. 36 15 7 £727,350 19 5 £727,350 19 5 N. Wynyard, Accountant. 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, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

POST AND TELEGRAPH DEPARTMENT. POSTAL BRANCH. Profit and Loss Account fob the Yeas ended 31st Mabch, 1937. £ s d {jY £ s cl Working-expenses .. .. .. .. 1,472,988 8 5 Postages .. .. .. .. .. 1,157,350 15 4 Depreciation (6) .. .. .. .. 25,336 7 5 Rents received .. .. .. •. 10,604 1 0 Private box and bag rents .. .. .. 28,03943 Rural-delivery fees .. .. .. 22,362 19 8 Money-order and postal-note commission .. 71,853 13 8 Miscellaneous revenue .. .. .. 157,103 19 9 Loss before charging interest on capital carried down .. .. .. .. .. 50,610 22 £1,497,924 15 10 £1,497,924 15 10 £ s. d. £ s. d. Loss brought down .. .. . . .. 50,610 22 Loss on year's working transferred to General Interest on capital (re) .. .. .. 74,387 14 6 Profit and Loss Account .. .. .. 124,997 16 8 £124,997 16 8 £124,997 16 8 TELEGRAPH BRANCH. Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Working-expenses .. .. .. .. 396,261 311 Revenue .. .. .. .. .. 312,634 5 11. "Depreciation (b) .. .. .. .. 34,685 8 2 Miscellaneous .. .. .. .. 62,129 10 0 Rents received .. .. .. .. 923 15 2 Loss before charging interest on capital carried down .. .. .. .. .. 55,259 J 0 £430,946 12 1 £430,946 12 1 £ s. d. £ s. d. Loss brought down .. .. .. .. 55,259 I 0 Loss on year's working transferred to General Interest on capital (a) .. .. .. 28,656 2 0 Profit and Loss Account .. 83,915 3 0 £83,915 3 0 £83,915 3 0 TOLL BRANCH. Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Working-expenses .. .. .. .. 241,018 210 Revenue .. .. .. .. .. 564,765 0 9 Depreciation (b) .. .. .. .. 108,317 14 6 Rents received .. .. .. .. 2,884 15 7 Profit before charging interest on capital carried Miscellaneous .. .. .. .. 21,27467 down .. .. .. .. .. 239,588 5 7 £588,924 2 11 £588,924 2 11 £ s. d. £ s. d. Interest on capital (a) .. .. .. 89,489 0 4 Profit brought down .. .. .. 239,588 5 7 Profit on year's working transferred to General Profit and Loss Account .. .. .. 150,099 5 3 £239,588 5 7 £239,588 5 7 TELEPHONE BRANCH. Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. . £ s. d. Working-expenses .. .. .. .. 564,007 1 1 Telephone revenue .. .. .. .1,301,873 13 2 Depreciation (b) .. .. .. ■■ 397,761 16 7 Rents received .. .. .. .. 4,060 010 Profit before charging interest on capital carried Miscellaneous .. .. .. .. 68,478 19 9 down .. .. .. .. .. 412,643 16 1 £1,374,412 13 9 £1,374,412 13 9 £ s. d. £ s. d. Interest on capital (a) .. .. . 339,269 3 4 Profit brought down .. .. .. 412,643 16 1 Profit on year's working transferred to General Profit and Loss Account .. .. .. 73,374 12 9 £412,643 16 1 £412,643 16 1

6 —B. 1 [PT. IVI. SUP. TO 1937.

B.—l [PT. IV], SUP. TO 1937.

POST AND TELEGRAPH DEPARTMENT —continued. WIRELESS BRANCH. Pbopit and Loss Account for the Year ended 31st March, 1937. Or. £ s. d. Cr. £ s . d. Working-expenses .. .. .. .. 11,619 19 9 Revenue on wireless traffic .. .. .. 6,478 13 1 9 Depreciation (6) .. .. .. .. 2,249 16 9 Loss before charging interest on capital carried down .. .. .. .. .. 7,391 3 5 £13,869 16 6 £13,869 16 6 £ s. d. £ s . d. v Loss brought down .. .. .. .. 7,391 3 5 Loss on year's working transferred to General Profit Interest on capital (a) .. .. .. 1,955 19 2 and Loss Account .. .. .. .. 9,347 2 7 £9,347 2 7 £9,347 2 7 SERVICE GARAGE. Promt and Loss Account for the Year, ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Working-expenses .. .. .. .. 68,063 10 2 Revenue .. .. .. .. .. 88,256 16 8 Depreciation (b) .. .. .. .. 11,243 3 2 Profit before charging interest on capital carried down .. .. .. .. . . 8,950 3 4 £88,256 16 8 £88,256 16 8 ' £ s. d. £ s. d. Interest on capital («) .. .. .. 5,929 2 7 Profit brought down .. .. .. .. 8,950 3 4 Profit on year's working transferred to General Profit and Loss Account .. .. .. 3,021 0 9 f £8,950 3 4 £8,950 3 4 s<* GENERAL PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1937. Dr. £ s. d. Or. £ s. d. Postal Branch, loss .. .. .. .. 124,997 16 8 Toll Branch, profit .. .. .. .. 150,099 5 3 <i Telegraph Branch, loss .. .. .. 83,915 3 0 Telephone Branch, profit .. .. .. 73,374 12 9 Wireless Branch, loss .. .. .. 9,347 2 7 Service Garage, profit .. .. .. 3,021 0 9 Net profit .. .. .. .. 8,234 16 6 £226,494 18 9 £226,494 18 9 GENERAL PROFIT AND LOSS APPROPRIATION ACCOUNT FOR THE YEAR ENDED 31st MARCH, 1937. Dr. £ s. d. Gr. £ s. d. Payment to Treasury .. .. .. 3,297 14 10 Balance .. .. .. .. .. 34,812 19 3 Expenditure chargeable against Profit and Loss General Profit and Loss Account .. .. 8,234 16 6 Accounts for previous years .. .. 31 16 5 Amount transferred from Depreciation Reserve Balance— in respect of depreciation provided for telephones 247,048 0 0 1. Post and Telegraph Act, 1928, section 95 id) : Due £ s. d. to Consolidated Fund .. 8,234 16 6 2. Excess depreciation pro- <, vided in respect of telephones .. .. 247,048 0 0 3. Retained by Post Office Account .. .. 31,483 8 0 286,766 4 6 £290,095 15 9 £290,095 15 9

B.—l [PT. IV], SUP. TO 1937.

POST AND TELEGRAPH DEPARTMENT—continued. SAVINGS-BANK BRANCH. Profit and Loss Account foe the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. £ s. d. Interest credited to depositors .. .. 1,512,894 19 2 Interest received .. .. 1,672,944 9 5 Management expenses .. .. .. 145,103 11 4 Plus interest accrued to 31st Balance carried to Appropriation Account .. 85,459 8 0 March, 1937 .. .. 377,706 5 0 2,050,650 14 5 Less interest accrued to 31st March, 1936 .. .. 34-8,956 0 9 1,701,694 13 8 Sundry receipts .. .. .. 41,823 410 £1,743,517 18 6 £1,743,517 18 6 Appropriation Account for the Year ended 31st March, 1937. £ s. d. £ s. d. Savings-bank profits paid to Consolidated Fund 40,000 0 0 Balance brought forward .. .. .. 22,683 610 Balance carried forward .. .. .. 68,142 14 10 Profit and Loss Account .. .. .. 85,459 8 0 £108,142 14 10 £108,142 14 10 — — — Balance-sheet of the New Zealand Post Office Savings-bank as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Balance at credit of depositors' accounts .. 58,093,849 4 9 Cash on hand and at bank .. .. 781,174 2 4 Letters of credit and other liabilities .. 28,341 17 3 Investments .. .. .. .. 58,210,429 12 2 Reserve Fund .. .. .. .. 1,172,236 5 4 Interest accrued on investments .. .. 377,706 5 0 Advances to Postmasters, &c., of stamps, &e. 1,819 16 1 Thrift stamps held by teachers .. 79 18 9 Advance for school savings-bank expenses .. 5,000 0 0 Profit and Loss Appropriation Account .. 68,142 14 10 £59,369,389 18 3 £59,369,389 18 3 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. H. Fowler, Controller and Auditor-General.

POST AND TELEGRAPH DEPARTMENT— continued. Balance-sheet as at 31st March, 1937. Receipts and Expenditure on Capital Account.

General Balance-sheet. Liabilities. Assets. £ s. d. £ s. d. Sundry creditors— £ s. d. £ s. d. Capital Account balance .. .. .. .. .. 1,205,095 13 7 Money-order payees for unpaid money-orders .. .. 74,280 19 9 Stock at Stores, Telegraph Engineers' and Workshops, and in Other administrations on money-order, postal, and cable transit .. .. .. .. .. .. .. 393, 853 6 4 accounts .. .. .. .. .. . . 118,031 1 1 Sundry debtors— Postal-note payees for unpaid postal notes .. .. 90,045 5 6 Other administrations on Money-order Account .. .. 2,266 5 1 Sundry other creditors .. .. .. .. 652,835 7 10 Government Departments .. .. .. .. 42,646 18 11 Other Government Departments .. .. .. 206,638 1 4 Sundry other debtors .. .. .. .. 207,385 6 6 1,141,830 15 6 252,298 10 6 Assets written off Reserve Account .. .. .. .. 2,467 11 11 Post Office Investment Certificate Account: Investment held War Loan Certificate Account .. .. .. .. .. 6,053 1 11 in Government loans .. .. .. .. .. .. 772,650 0 0 Post Office Investment Certificate Account .. .. .. 784,643 1 9 Postmasters' balances .. .. .. .. .. 1,950,452 9 1 Money-order Settlement Account.. .. .. .. .. 23,358 11 4 Less Savings-bank funds held in balances .. .. 781,174 2 4 Postmasters—For advance to Postmasters of stamps, postal notes, British postal orders, Post Office Investment Certifi- 1,169,278 6 9 cates, and other documents of value, including stocks held Head Office Account, including cash in bank .. .. 2,641,247 18 3 in the General Post Office .. .. .. 3,364,119 3 0 Bulk stock of stamps held in Head Office .. .. .. 31,330,807 0 2 Stamps held in Head Office and in transit .. .. 31,336,798 13 11 35,141,333 5 2 34,700,917 16 11 Assets written off Suspense Account .. .. .. .. 2,467 11 11 Depreciation Reserve (including maintenance and renewals, Post Office investments under section 100 of the Post and equalization reserve, telegraph, toll, and telephone systems) .. 4,191,674 16 0 Telegraph Act, 1928 .. .. .. .. .. .. 3,435,073 6 1 Fire Insurance Reserve .. .. .. .. .. .. 110,000 0 0 Interest accrued on investments .. .. .. .. .. 15,000 0 3 Profit and Loss Appropriation Account .. .. .. .. 286,766 4 6 Loan Conversion Expense Account .. .. .. .. 29,940 6 0 £41,247,711 19 10 £41,247,711 19 10 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, 1936, 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, Controller and Auditor-General. f r f * i

B.—l [FT. IV], SUP. TO 1937.

I 'II 7, r ! As at 31st March, Amount debited As at 31st March, j r Capital as at 1st Amount received Capital as at 31st 1936. during Year, 1937. i ! April, 1936. ' during Year. : March, 1937. Expenditure — £ s. d. £ s. d. £ s. d. Telegraph and toll systems, including £ s. d. £ s. d. £ s. d. Receipts: Public Works Fund .. 13,486,189 15 9 289,676 18 1 13,775,866 13 10 works in progress .. .. 2,543,470 8 9 51,203 17 5 2,594,674 6 2 Telephone-exchange systems, including works in progress .. .. 8,586,848 17 6 152,337 5 9 8,739,186 3 3 Wireless systems .. .. .. 37,449 2 3 3,290 16 8 40,739 18 11 Buildings and sites .. .. 3,051,047 2 2 56,357 5 7 3,107.404 7 9 Plant and workshops .. .. 33,168 0 0 7,008 15 3 40,176 15 3 Motor-garages, &c. .. .. 232,704 3 9 42,603 0 7 275,307 4 4 13,486,189 15 9 289,676 18 1 13,775,866 13 10 Furniture and fittings .. .. 178,822 9 9 4,651 2 0 183,473 11 9 Balance carried to General Balance-sheet .. .. 1,205,095 13 7 14,663,510 4 2 317,452 3 3 14,980,962 7 5 .. .. 14,980,962 7 5

B. —1 [PT. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT. ELLESMERE AND FORSYTH RECLAMATION AND AKAROA TRUST ACCOUNT (PUBLIC WORKS FUND). (Section 383, Land Act, 1924.) Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Expenditure under section 6, Ellesmere Land Drainage Rents from Crown lands .. .. .. .. 958 13 6 Act, 1905— Interest on loans raised by Board .. .. 234 13 4 Rebates and remissions of rent .. .. .. 120 13 7 Cost of administration .. .. .. 43 15 11 Balance, being excess of income over expenditure, transferred to Accumulated Fund .. .. 559 10 8 £958 13 6 £958 13 6 Balance-sheet as at 31st March, 1937. Liabilities. Assets. Sundry creditors — £ s. d. £ s. d. Net receipts from sale or lease of Ellesmere Lake £ s. d. Interest under section 6, Ell es - lands .. .. .. .. .. 129,089 3 3 mere Land Drainage Act, 1905 .. 234 13 4 Less expenditure on construction, &c., of LincolnAccumulated Fund — Akaroa Railway .. .. .. .. 111,940 7 9 Balance at Ist April, 1936 .. 16,354 11 6 Add excess of income over expen- Balance in General Purposes Account .. .. 17,148 15 6 diture for year 1936-37 .. 559 10 8 10,914 22 £17,148 15 6 £17,148 15 0 J. W. Scott, A.R.A.N.Z., Chief 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, Controller and Auditor-General. NATIONAL DEVELOPMENT ACCOUNT (PUBLIC WORKS FUND). ROADS, HARBOUR AVORKS, ROADS ON GOLDFIELDS, LANDS, MISCELLANEOUS, ETC. Income and Expenditure on Capital Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Net expenditure (including a proportion of general Recoveries on account of expenditure of previous " departmental" administrative expenditure years .. .. .. .. .. 118 9 1 on the following works) — Balance, being excess of capital expenditure over Roads .. .. .. •• 994,125 16 3 capital income on roads, harbour works, &c., Harbour works .. .. .. .. 1,781 19 0 transferred to National Development Account 1,080,763 11 7 Lands: Miscellaneous .. .. .. 84,974 5 5 £1,080,882 0 8 £1,080,882 0 8 Balance-sheet as at 31st March, 1937. Liabilities. Assets. Liability to Public Works Fund— £ s. d. National Development Account— £ s. d. Roads, &c. .. .. .. •• 23,436,084 4 4 Net expenditure to 31st March, 1937 — Roads on goidfields .. .. .. 1,141,266 17 3 Roads, &c. .. .. .. .. 23,469,876 10 2 Harbour works .. .. •• 1,047,354 0 0 Roads on goidfields .. .. .. 1,141,266 17 3 Lands: Miscellaneous.. .. .. 1,014,847 711 Harbour works .. .. .. 1,047,448 9 I Development of mining .. .. 73,877 10 0 Lands: Miscellaneous .. .. 924,947 18 11 Main highways .. .. .. 1,226,000 0 0 Development of mining .. .. 73,877 10 0 Buildings .. .. .. 6,000 0 0 Main highways .. .. .. 1,226,000 0 0 Cash .. .. .. •• 2,110,671 18 6 Buildings .. .. .. .. 6,000 0 0 30,056,101 18 0 27,889,417 5 5 Treasury Adjustment Account .. .. 3,800 0 0 Stocks, &c. .. .. .. .. 69,360 2 3 Sundry creditors .. ... 110,814 1 7 Loans to local bodies— £ s. d. Writings-off in Suspense .. .. 832 1 0 Otanomomo River Board 1, 968 510 Inter - Wanganui River Board .. .. 1,245 0 0 Eastbourne Borough Council .. .. 5,424 12 2 Taieri River Trust .. 77,706 4 8 86,344 2 8 Expenses on ment—-Swamp-land drainage .. 4,563 19 7 Hauraki Plains settlement 5,070 0 0 9,633 19 7 Sundry debtors .. .. .. 5,288 11 2 Stores, &.C., deficits . . .. .. 832 1 0 Cash in General Purposes Account .. 2,110,671 18 6 £30,171,548 0 7 £30,171,548 0 7

B. —1 [PT. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS FUND—RAILWAY CONSTRUCTION. Income and Expenditure on Capital Account fob the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Net expenditure, including proportion of general Net recoveries during year— " departmental " administration expenditure Recoveries on account of expenditure of previous on the following lines— years — Gisborne-Waikokopu .. .. .. 226,573 7 3 Unopened lines .. .. .. .. 439 8 0 Napier-Wairoa .. .. .. .. 66,141 8 7 Balance, being excess of capital expenditure over Waikokopu Branch .. .. .. 7,317 11 8 capital income transferred to Railway ConStratford Main Trunk .. .. .. 1,634 5 6 struction Account .. .. .. 551,868 10 10 WestporHnangahua .. .. .. 77,140 16 9 Wharanui-Parnassus .. .. .. 168,211 15 3 Land claims .. .. .. .. 4,310 6 6 Surveys, &c. .. .. .. .. 978 7 4 £552,307 18 10 £552,307 18 10 IRRIGATION AND WATER-SUPPLY (PUBLIC WORKS FUND) SCHEMES UNDER CONSTRUCTION. Income and Expenditure on Capital Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Inmme. £ s. d. Net expenditure on the construction and upkeep of Balance, transferred to Irrigation Construction dams, weirs, water-races, &c., in course of con- Account, being excess of expenditure over struction, Otago Central schemes— income for year .. .. .. .. 161,143 13 4 Omakau .. .. .. .. .. 1,695 11 1 Ida Valley drainage .. .. .. 127 2 11 Surveys and general .. .. .. 180 4 10 Last Chance Dams .. .. .. 1,197 11 0 Maniototo survey .. .. .. .. 1,120 177 Investigations in Canterbury .. .. 4,613 2 0 RedclifE .. .. '.. .. .. 4,446 8 4 Ashburton-Lyndhurst .. .. .. 44,412 6 3 Manuherikia .. .. .. .. 11,278 4 3 Eraser River .. .. .. .. 41,892 2 6 Level Plains .. .. .. .. 45,522 11 5 Waihopai .. .. .. .. 2,120 8 3 Rangitata diversion .. .. .. 2,537211 £161,143 13 4 £161,143 13 4

B.—l [PT. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT— continued. IRRIGATION AND WATER-SUPPLY, CENTRAL OTAGO. Profit and Loss Account for the Year ended 31st March, 1937. Gross Revenue Account.

Net Revenue Account.

Ardgour. Arrow River. | Bengerburn. Earnscleugh. Hawkdun. ! Idaburn. Ida Valley. Galloway. Last Chance. Manuherikia. Omakau. Tarras. Teviot. Total. I I i ! | i i i I £ 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. Management and operating ex- | 745 6 61,548 10 3 10 0 o| 610 3 54,363 19 7 30 6 82,608 8 Oil, 014 0 7 941 8 4 3,207 19 lj 2,373 12 611,759 1 812,135 9 531,348 5 11 penses, salaries, wages, liorse allowance, race repairs, &c. Cross profit, carried forward .. 141 13 7 390 9 2 39 6 0 25 11 5 .. 338 2 4 4,141 1 5 264 2 1 86 10 6 .. .. .. .. 5,426 16 6 887 0 01,938 19 5 49 6 0 635 14 104,363 19 7 368 9 06,749 9 51,278 2 81,027 18 10 3,207 19 1 2,373 12 61,759 1 812,135 9 536,775 2 5 £ 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 .. .. 872 0 01,827 6 0 47 2 7 624 11 93,981 7 9 365 10 06,567 5 01,237 16 4 981 7 6 2,421 10 0 696 14 01,683 2 1 2,108 4 1123,413 17 11 Rebates forfeited .. 2 0 0 74 3 5 2 3 5 11 3 1 126 6 9 2 19 0 100 15 8 22 8 8 31 18 10 83 16 2 .. 26 7 11 41 17 2 526 0 1 Rents of cottages .. . . 13 0 0 37 10 0 .. .. 31 16 0 .. 81 8 9 17 17 8 14 12 6 30 6 8 .. 26 0 0 1 10 0 254 1 7 Gross loss, carried forward .. .. .. .. 224 9 1 .. .. .. 672 6 3 1,676 18 6 23 11 8 9,983 17 412,581 2 10 887 0 01,938 19 5 49 6 0 635 14 104,363 19 7 368 9 06,749 9 51,278 2 81,027 18 10 3,207 19 1 2,373 12 61,759 1 812,135 9 536,775 2 5 Sales of mining water total £1,092 lis. Id. Allowances deducted from sales total £549 12s. 5d.

Ardgour. Arrow River. Bengerbum. i Earnscleugh. j Hawkdun. Idaburn. and Galloway j Last Chance. j Manuherikia. Omakau. Tarras. Teviot. 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. Gross loss, brought forward .. .. .. .. 224 9 1 .. .. .. 672 6 3 1,676 18 6 23 11 8 9,983 17 4 12,581 2 10 Interest at 4J per cent, on 1,432 4 10 6,065 10 6 32 0 8 444 3 1 2,984 15 4 286 8 6 12,542 19 6 2,240 1 0 9,941 16 9 10,310 14 9 5,814 3 10 3,209 16 0 55,304 14 9 capital expenditure to 31st March, 1937 Interest at 4 per cent, on 16 4 4 119 3 2 .. 69 0 8 54 10 9 2 0 9 64 15 4 46 1 5 55 5 9 .. 34 9 4 95 17 9 557 9 3 Depreciation Reserve Amounts written off .. 161 14 2 458 11 4 3 3 10 97 10 5 491 10 3 42 0 0 1,003 16 1 136 0 9 1,724 2 2 .. 205 16 3 326 4 5 4,650 9 8 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 Balance to accumulated .. .. 416 .. .. .. .. .. .. .. .. 416 Profit and Loss Account 1,654 3 4 7,193 5 0 39 6 0 831 10 2 3,960 16 8 342 9 3 13,696 10 2 2,547 3 2 12,543 10 11 11,987 13 3 6,171 11 1 13,956 15 6 74,924 14 6 £ 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 141 13 7 390 9 2 39 6 0 25 11 5 .. 338 2 4 4,405 3 6 86 10 6 .. .. .. .. 5,426 16 6 Balance to accumulated 1,512 9 9 6,802 15 10 .. 805 18 9 3,960 16 8 4 6 11 9,291 6 8 2,460 12 8 12,543 10 11 11,987 13 3 6,171 II 1 13,956 15 6 69,497 18 0 Profit and Loss Account 1,654 3 4 7,193 5 0 39 6 0 831 10 2 3.960 16 8 342 9 3 13,696 10 2 2,547 3 2 12,543 10 11 11,987 13 3 6,171 11 1 13,956 15 6 74,924 14 6 N.B. —The irrigation season does not end until the 30th April, but the sales up to that date are brought into the financial year ending on the preceding 31st March.

B.—l [PT. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC BUILDINGS (PUBLIC WORKS FUND). Income and Expenditure on Capital Account for the Year ended 31st March, 1937. Expenditure. £ s. d. I Income. £ s. d. £ s. dParliamentary Buildings .. .. 27 12 5 By amount transferred to DepartDepartmental buildings.. .. .. - 50,268 12 8 ments— Workshops .. .. .. .. 1,766 12 1 Agriculture .. .. .. 870 1 0 Government houses .. .. .. Gr. 43 7 4 Health .. .. .. 12,921 1 6 Ministerial residences .. .. .. 1,497 5 6 Internal Affairs .. .. 2,777 8 7 Other Government buildings— £ s. d. Justice .. .. .. 2,654 17 2 Courthouses .. .. 1,612 12 6 Mental Hospitals .. .. 142,108 19 11 Prisons .. .. .. 5,261 3 8 Police .. .. .. 7,149 6 7 Police .. .. .. 7,060 18 5 Post and Telegraph .. .. 158,004 16 1 Post and Telegraph .. .. 144,001 9 6 Prisons .. .. .. 4,621 311 Agriculture .. .. .. 710 0 7 Scientific and Industrial Research 1,430 0 0 Mental hospitals .. .. 136,346 18 8 332,537 14 9 Health and hospitals .. .. 12,971 15 4 Balance, being excess of capital Internal Affairs .. .. 2,777 8 7 expenditure over capital inScientific and Industrial Research 1,430 0 0 come transferred to — 312,172 7 3 Departmental buildings and offices .. .. .. 29,903 5 2 Government houses .. .. Gr. 43 7 4 Workshops .. .. .. 1,766 12 I Ministers' residences .. .. 1,497 5 6 Parliamentary Buildings .. 27 12 5 33,151 7 10 £365,689 2 7 £365,689 2 7 PLANT, MATERIAL, AND SERVICES (PUBLIC WORKS FUND). Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. Expenditure, including, salaries, £ s. d. £ s. d. Sundry recoveries, &c., from mis- £ s. d. £ s. (1. wages, &c., on— cellaneous works and other Plant .. .. .. 229,662 18 3 Departments— Material and stores .. .. 109,036 12 7 Plant .. .. .. 15,055 410 Freight and cartage .. .. 21,923 18 2 Material and stores .. .. 87,332 2 1 Services, other Departments .. 496,561 6 9 Freight and cartage .. .. 20,939 8 5 ■ 857,184 15 9 Services, other Departments .. 472,451 0 I 595,777 15 5 Balance, being excess of capital expenditure over capital income for the year transferred to — Plant .. .. .. 214,607 13 5 Material and stores .. .. 21,704 10 6 Freight and cartage .. .. 984 9 9 Services, other Departments .. 24,110 6 8 261,407 0 4 £857,184 15 9 £857,184 15 9 PUBLIC WORKS, DEPARTMENTAL (PUBLIC WORKS FUND). Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure,. Income.. Net expenditure for year on administration and Income for the year as under — £ s. d. supervision expenses, &c., as under — £ s. d. Recoveries (salaries, &c.) from other Departments Travelling-expenses and transfer expenses of and accounts .. .. .. .. 202,884 15 10 officers .. .. .. .. .. 41,550 11 7 Fees from— Salaries .. .. .. .. •• 257,831 6 3 Inspection and licenses, &c. : Electric lines and Equipment and other allowances . . . . 6,312 8 9 installations .. .. . . .. 524 7 3 Printing and stationery, lithographic work, Water-power licenses .. .. .. 1,980 7 4 plans, periodicals, &c. .. .. .. 13,944 11 4 Balance carried down, being excess of net Work done by High Commissioner's staff .. 1,201 0 0 expenditure over income for year prior to Postages, telegrams, telephone connections, and apportionment against various works .. 145,291 16 4 rents of private letter boxes and bags .. 11,982 510 Repairs and upkeep, &c., of instruments .. 1,004 1 9 Rents of offices through New Zealand. . .. 16,165 0 0 Sundries .. . . .. • • • . 589 18 3 Depreciation on Departmental Library at 5 per cent. .. . . • • • • • • 100 3 0 £350,681 6 9 £350,681 6 9 £ s. d. Amounts apportioned to various £ s. d. £ s. d. Balance brought down .. .. .. 145,291 16 4 works and services as under — Balance carried forward to 1937-38 .. .. 5,725 15 11 Railway construction and improvements .. .. 25,927 0 0 Public buildings .. ..18,476 2 0 Lighthouses and harbour works . . 272 0 0 Tourist resorts .. .. 908 0 0 Roads, &c. .. .. .. 75,175 0 0 Irrigation works .. 9,686 0 0 Electric supply .. .. 19,489 0 0 — 149,933 2 0 Amount over-allocated, 1935-36 .. .. 1,084 10 3 £151,017 12 3 £151,017 12 3

B. —1 [PT. IY], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT—continued. ACQUISITION ANT) OPERATION OF QUARRIES—MOTUTARA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Stocks of metal, Ist April, 1936 .. .. 96 15 8 Sales of metal .. .. .. .. 9,615 I 3 Quarrying .. .. .. .. .. 2,126 13 9 Metal stocks, 31st March, 1937 .. .. .. 43 14 2 Crushing .. .. .. .. .. 2,532 12 10 Loading .. .. .. .. .. 318 9 11 Signalling .. . . .. .. . . 49 710 Transport .. .. .. .. .. 1,972 6 3 Unloading .. .. .. .. ..1,038119 Gross profit .. .. .. .. .. 1,523 17 5 £9,658 15 5 £9,658 15 5 £ s. d. £ s. d. Supervision .. .. .. .. .. 681 5 6 Gross profit .. .. .. .. 1,523 17 5 Accommodation .. .. .. .. 320 19 0 Water-supply .. .. .. .. 121 7 9 Land, &c. .. .. .. .. 174 17 2 Interest .. .. .. .. .. 88 2 10 Stock adjustments .. .. .. .. 60 4 0 Net profit .. .. .. .. .. 77 1 2 £1,523 17 5 £1,523 17 5 ACQUISITION AND OPERATION OF QUARRIES—TAURAROA QUARRY. Trading and Profit and Loss Account for the Year ended 31st March, 1937. Dr. ' £ s. d. Cr. £ s. d. Quarrying .. .. .. .. .. 1,904 6 3 Sales of metal .. .. .. .. 3,379 13 11 Crushing .. .. .. .. .. 544 4 4 Transport .. .. .. .. .. 160 1 9 Gross profit carried down .. .. .. 771 I 7 £3,379 13 11 £3,379 13 11 £ s. d. £ s. d. Salaries, &c. .. .. .. .. .. 236 18 5 Gross profit brought down .. .. .. 771 I 7 Accident and holiday pay .. .. .. 195 5 7 Rent of quarters, &c. . . .. . . .. 7 10 Depreciation .. .. .. .. .. 386 0 3 Tools and supplies (stock adjustment) .. .. 192 16 7 Interest .. .. .. .. .. 96 1 2 Plant hire .. .. .. .. .. 0 18 1 Repairs, maintenance, &,c. .. .. .. 332 12 0 Net loss for year .. .. .. .. 286 18 4 Rent .. . . .. • • ■ ■ 1118 2 £1,258 15 7 £1,258 15 7 GOVERNMENT AND OTHER DOMAINS (CONSOLIDATED FUND). Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. Net expenditure on Government domains — £ s. d. Balance, being excess of expenditure over income for £ sd. Salaries .. .. .. •. • • 4,583 3 1 the year transferred to Domains Maintenance AcCasual labour .. .. .. 750 1 7 count .. .. .. .. .. 6,043 11 3 Coal, coke, water, &c. .. .. .. 38 16 2 Flower-seeds, bulbs, plants, &c. .. .. 310 18 3 Garden implements, &e. .. .. .. 305 19 1 Horse feed, shoeing, and general .. .. 54 13 1 £6,043 11 3 £6,043 11 3

7—B. 1 [PT. IVI, SUP. TO 1937.

B.—l [PT. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT —continued. MAINTENANCE OF PUBLIC BUILDINGS (CONSOLIDATED FUND). Tnoome and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d, £ s. d. Supervision and administration .. .. 16,493 510 Miscellaneous recoveries.. .. .. .. 83 9 0 Accident compensation . . .. . . 593 22 Recoveries from other Departments for mainDrainage, water, &c., rates .. .. .. 329 11 1 tenance of buildings, proportion of sewerage Maintenance — rate, &c. .. .. .. .. .. 57,032 7 3 Government houses .. .. .. 11,012 3 6 Rent of offices— £ s. d. Government buildings .. .. .. 72,374 13 11 Recoveries through Public AcGovernment workshops (exclusive of Wellington Account .. .. .. 10,171 16 11 and Auckland workshops) .. .. 91 10 9 Recovered by assessment .. 95,378 0 0 Maintenance, Parliamentary Buildings .. .. 1,319 2 3 105,549 16 11 Rents paid for Government offices in the Dominion 9,549 3 7 Wages, overseers and staff workmen .. .. 383 11 8 Advertising and sundries .. .. .. 24 6 8 Interest (paid out) .. .. .. .. 919 3 Engineers' Registration Board .. .. .. 35 7 7 Electrical Wiremen's Registration Board .. Or. 156 9 3 Depreciation at 2 per cent, on brick, stone, or concrete buildings, and 3 per cent, on wooden buildings— £ s. d. Departmental buildings .. 10,957 15 0 Government houses .. .. 1,568 0 0 Ministerial residences .. .. 210 0 0 Parliamentary Buildings .. 8,225 0 0 Workshops, garages, &c. .. 2,226 0 0 • 23,186 15 0 Balance, excess of income before charging interest 27,419 9 8 £162,665 13 8 £162,665 13 8 £ s. d. £ s. d. Interest at 4J per cent, on capital .. .. 68,365 7 0 Balance brought down .. .. .. 27,419 9 8 Interest on advances .. .. .. .. 11145 Balance, being excess of expenditure over income after charging interest on capital transferred to maintenance account .. .. 40,934 2 11 £68,365 7 0 £68,365 7 0 PUBLIC WORKS WORKSHOPS, WELLINGTON. Trading and Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Materials purchased .. .. .. .. 16,646 I 7 Jobs completed during year .. .. .. 41,682 0 2 Wages: Productive .. .. .. .. 18,816 18 11 Less jobs uncomplete to Ist April, 1936 .. 2,455 10 5 Cartage .. .. .. .. ... 562 3 3 Travelling-expenses recoverable .. .. 28 3 6 39,226 9 9 Balance, being gross profit carried down to Profit Plus jobs uncomplete, 31st March, 1937 .. 5,223 8 8 and Loss Account .. .. .. .. 8,830 7 2 — — 44,449 18 5 £ s. d. Stock on hand, 31st March, 1937 .. 1,480 13 11 Less stock on hand, Ist April, 1936 1,046 17 11 — 433 16 0 £44,883 14 5 — £44,883 14 5 £ s. d. £ s. d. ===== Salaries .. .. .. 1,534 2 4 £ s. d. Wages: Supervision .. .. 1,024 0 0 Gross profit transferred from Trading Account .. 8,830 7 2 Travelling-expenses .. .. 134 4 5 2,692 6 9 Holiday pay to workmen .. .. .. 1, 166 15 9 Accident compensation and sick pay to workmen.. 56 2 8 Maintenance, &c., of shops .. .. .. 576 10 8 Power, gas, &c. .. .. .. .. 198 6 10 Depreciation— £ s. d. Plant and machinery .. .. 172 19 6 Tools, &c. .. .. .. 18 13 Office furniture . . .. 6 0 2 — 197 0 11 Debt written off .. .. .. .. 0 9 0 Interest on capital at 4J per cent. .. .. 447 0 0 Rent of premises (assessed) .. .. .. 1,254 0 0 Balance, net profit for year transferred to Profit and Loss Accumulated .. .. .. 2,241 14 7 £8,830 7 2 £8,830 7 2

B.—l [FT. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT—continued. PUBLIC WORKS WORKSHOPS, AUCKLAND. Trading and Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. I Cr. £ s. d. Materials purchased for jobs, &c. .. .. 10,287 4 11 Jobs completed during year .. .. 20,937 10 0 Wages: Productive .. .. .. .. 14,285 13 8 Jobs incomplete at 31st March, 1937 .. 3,3.51 12 11 Cartage and freight .. .. .. .. 586 18 9 Stores sold during year .. .. .. 3,927 15 5 Miscellaneous services .. .. .. .. 765 1 9 £ s. d. Balance, being gross profit carried down to Profit Stock on hand, 31st March, 1937 .. 1,824 13 3 and Loss Account .. .. .. .. 2,807 7 9 Less, stock on hand, Ist April, 1936 1,309 4 9 515 8 6 £28,732 6 10 £28,732 6 10 £ s. d. £ s. d. Salaries: Supervision .. .. .. .. 1,110 119 Gross profit transferred from Trading Account 2,807 7 9 Holiday pay to workmen .. .. .. 689 10 5 Balance, being net loss transferred to accumulated Accident compensation paid to workmen.. .. 140 8 2 loss .. .. .. .. .. 773 13 5 Maintenance shops, &c. .. .. .. 384 16 9 Power, gas, &e. .. .. .. .. 129 4 9 Depreciation— £ s. d. Plant and machinery .. 31 8 6 Tolls, &c. .. .. .. 27 2 0 58 10 6 Telephone charges .. .. .. .. 17130 Interest on capital at per cent. .. .. 556 510 Rent of premises (assessed) .. .. .. 494 0 0 £3,581 1 2 £3,581 I 2 CONSOLIDATED EUND—MAINTENANCE OF RAILWAY LINES. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Ineomc. £ ss. d. £ s. d. Net expenditure on maintenance of Net recoveries during year : Recoveries unopened lines — £ s. d. £ s. d. on account of goods and passenger Okaihau-Rangihua .. .. 816 2 4 traffic — Dargaville Branch .. .. 569 12 9 Dargaville Branch .. .. 918 18 11 Gisborne-Waikokopu .. .. 1,088 0 1 Waikokopu Section .. .. 5,906 0 5 Waikokopu Section .. .. 757 4 3 — —-—■— 6,824 19 4 Napier-Wairoa.. .. .. 1,017 6 1 Interest received on sales of plant on time payment 50 12 6 Wharanui-Parnassus .. .. 196 311 Balance, being excess of expenditure over income Kawatiri-Inangahua .. .. 110 12 9 transferred to Maintenance Account .. 81,509 11 8 Wcstport-Inangahua .. .. 323 I 8 Miscellaneous .. .. .. 44 7 10 4,922 11 S Working-expenses of running goods and passenger traffic— Dargaville Branch .. .. 2,870 5 1 Waikokopu Section .. .. 5,053 7 5 7,923 12 6 Contribution towards Improvements and Additions to Open Railway Lines (transfer to Public Works Fund Vote, " Railways Improvement, &c.") .. .. .. .. 50,476 011 Transfer to Working Railways Account on account of various special works.. .. .. .. •• 25,020 14 2 Interest at 4J per cent, credited to Treasury on balance outstanding on sales of plant on time payment .. 42 4 3 £88,385 3 6 £88,385 3 6

B.—l [PT. IV], SUP. TO 1937.

* PUBLIC WORKS DEPARTMENT—continued.. MAINTENANCE AN I) REPAIRS TO ROADS, CONTROL OF RIVERS, ETC (CONSOLIDATED FUND). Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Maintenance and repairs to roads .. 9,973 12 3 Interest on advances to local bodies from Public Restoration to flood damage .. .. 36,725 14 10 Works Fund .. .. .. .. 3,089 0 9 Contribution towards maintenance of Waihou and Balance, being excess of expendiOhincmuri Rivers improvement works .. 1,392 6 1 ture over income transferred Interest at 4J per cent, credited to Treasury on to annual maintenance acadvances to local bodies from Public Works Fund 4,271 I 5 counts — £ s. d. Aerodromes and emergency-landing grounds for Roads, &c. .. .. .. 547,162 18 0 air services .. .. .. .. 218,251 11 0 Waihou and Ohinemuri Rivers River protection and improvement works 1,848 1 9 Account .. .. .. 1,392 6 1 Eastbourne (sea-erosion) .. .. 4 8 10 — : —— 548,555 4 1 Transfers to other votes — " Roads, &c." —• Contribution towards construction, improvement, &c., of £ s. d. settlement roads .. .. 39,000 0 0 Contribution towards renewal of road-bridges .. .. 20,000 0 0 " Lands Improvement " : Contribution towards construction, improvement, &c., of riverprotective works, land-drain-age, and reclamation works .. 158,000 0 0 " Lighthouses and Harbour Works " : Contribution towards harbour replacement works .. .. .. 3,500 0 0 220,500 0 0 Transfer to State Forests Account: Contribution towards development, &c., of State forests 60,315 12 10 Miscellaneous works .. .. .. 362 1 10 £553,644 10 10 £553,644 10 10 WAIHOU AND OHINEMURI RIVERS IMPROVEMENT ACCOUNT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. Interest for 1936-37 on loans .. .. .. 31,023 8 6 Contribution— £ s. d. £ s. d. Maintenance of works .. .. .. 2,978 15 3 Gold-mining companies .. 1,392 6 I Gold duty.. .. .. 4,176 18 0 Consolidated Fund .. .. 1, 392 6 1 6,961 10 2 Rents of cottages and royalty on sale of sand .. 290 13 3 Q Interest credited for 1936-37 on investments in Public Debt Redemption Fund .. .. 292 6 1 Balance, being excess of expenditure over income 26,457 14 3 £34,002 3 9 £34,002 3 9 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. Liability to — £ s. d. £ s. (1. Public Works Fund .. .. .. 730,581 12 11 Stop-banks, drainage canals, &c. .. 729,460 3 8 Consolidated Fund .. .. .. .. 4,802 15 8 Stores and tools on hand .. 1,104 14 1 Treasury Adjustment Account .. .. 60,446 510 Buildings and accommodation .. 186 2 6 Sundry creditors .. .. .. .. 0 9 4 Plant.. .. .. .. 200 0 0 Writings-off in suspense .. .. .. 29 8 0 Pontoons .. .. .. 613 0 0 Maintenance during construction.. 3,820 8 4 — — 735,384 8 7 Advance to Waihi Borough, Finance Act, 1923, section 10 .. .. 1,997 7 9 6 Debtors for contribution towards interest, sinking fund, and maintenance— Gold-mining companies .. 1,506 10 9 Gold duty .. .. .. 29,092 16 4 v Consolidated Fund .. .. 1,392 6 1 — 31,991 13 2 Income and Expenditure Account: Excess of expenditure over income, 1936-37 .. 26,457 14 3 Stores deficits .. .. .. .. 29 8 0 £795,860 11 9 £795,860 11 9 i-

B. 1 [P'T. IV], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT— continued. General Balance-sheet as at 31st March, 1937. Liabilities.

Same of \ccount. | | W Creditors.' *»**£&£•" \ *gS?S2S5L .! | £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. j £ s. d. £ s. d. £ s. d. £ s. d. 1. National Development .. .. .. .. 30,056,101 18 0 .. 3,800 0 0 110,814 1 7 .. 832 1 0 .. .. 30,171,548 0 7 2. Railway Construction .. .. .. .. 5,963,645 8 5 .. .. 85,221 1 8 .. 334 13 2 .. .. 6,049,201 3 3 3. Irrigation (under Construction) .. .. .. 90,820 13 0 134,423 0 0 .. 14,138 4 10 .. j 4 4 6 .. 49,858 19 2 289,245 1 6 4. Irrigation (in Operation) .. .. .. .. 1,288.740 4 2 12,640 9 3 438,824 17 11 7,987 9 2 130 17 3 784 15 3 .. 59,231 5 0 1,808,339 18 0 5. Public Buildings (Public Works Fund) .. .. 1,994.938 6 6 326 0 0 .. 41,705 10 1 .. 7 19 2 .. .. 2,036,977 15 9 6. Timber-supply and Sawmills .. .. ..Dr. 6,132 18 10 .. 9,418 18 3 2 5 0 1,232 14 4 i 200 0 6 .. .. 4,720 19 3 7. Plant. Material, and Services .. .. .. 138.455 8 2 .. 263,442 5 1 72,827 17 1 .. 631 19 2 .. .. 475,357 9 6 8. Public Works, Departmental .. .. .. Dr. 82,401 7 4 .. 114,459 11 2 5,627 11 2 .. j 30 14 10 5,725 15 11 .. 43,442 5 9 9. Acquisition and Operation of Quarries .. .. 2,743 17 7 .. 8,425 3 1 713 8 11 .. i 15 7 9 .. .. 11,897 17 4 10. Maintenance of Roads, Bridges, &c. (Consolidated .. .. 553,947 5 2 24,402 2 5 .. .. .. .. 578,349 7 7 Fund) 11. Maintenance of Government and other Domains (Con- .. .. 6,213 10 2 147 3 9 .. .. .. .. 6,360 13 11 solidated Fund) 12. Maintenance of Public Buildings (Consolidated Fund) .. 22,308 12 10 34,503 18 4 9,287 1 0 .. 14 14 11 .. .. 66,114 7 1 13. Wellington Workshops .. .. .. .. .. 38,623 1 2 2,678 13 7 .. .. .. .. 41,301 14 9 14. Auckland Workshops .. .. .. .. .. .. 13,689 0 6 3,271 3 10 .. 27 15 1 .. .. 16,987 19 5 15. Maintenance of Railway-lines (Consolidated Fund) .. .. .. 81,919 10 11 543 9 3 .. .. .. .. 82,463 0 2 16. Waihou and Ohinemuri Rivers Improvement .. 730,581 12 11 4,802 15 8 33,988 117 094 .. 29 80 .. .. 769,402 17 6 40,177,493 2 7 174,500 17 9 1,601,255 13 4 379,367 12 8 1,363 11 7 2,913 13 4 5,725 15 11 109,090 4 2 42,451,710 11 4

B.—l [PT. IY], SUP. TO 1937.

PUBLIC WORKS DEPARTMENT— continued. General Balance Sheet as at 31st March, 1937—continued. Assets.

J. W. Scott, A.R.A.N.Z., Chief Accountant, Public Works Department. I hereby certify that the Income and Expenditure Accounts and General Balance - sheet and the subsidiary accounts for irrigation schemes and quarries in operation 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 comment is appended : The deficiency in contributions towards expenditure in connection with the Waihou and Ohinemuri Rivers Improvement Account has not been met by levying a rate as required by section 15, subsection 4 (d), of the Waihou and Ohinemuri Rivers Improvement Act, 1910.— J. H. Fowler, Controller and Auditor-General.

Number of ! , „ . Plant and Furniture and Stocks of Sundry Loans Stores, Ac., Profit and Loss Treasury Adjust- : nth., r n „ f _. Account. | [ Buildings. Machinery. | Fittings. Materials. Debtors. Outstanding, i Deficits. Account. ment Account. Assets. lotai. £ 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. 1 .. .. .. .. .. 69,360 2 3 5,288 11 295,978 2 3 832 1 0 .. .. 2,110,671 18 627,889,417 5 5(a) 30,171,548 0 7 2 .. .. .. .. 295,040 14 1 22,235 14 8 .. 334 13 2 .. .. .. 5,731,590 1 4(6) 6,049,201 3 3 3 .. .. .. .. 21,244 0 3 1,163 7 0.. 4 4 6.. .. .. 266,833 9 9(c) 289,245 1 6 4 .. .. 3,853 7 6.. .. 4,852 18 6 29,839 2 4 .. 784 15 3424,083 3 10 .. .. 1,344,926 10 7(c) 1,808,339 18 0 5 .. 924,001 7 81,068,460 2 0 .. .. 662 12 10 5,707 6 10 .. 7 19 2 .. 38,138 7 3 .. .. 2,036,977 15 9 6 .. .. .. .. .. .. 4,520 18 9 200 0 6 .. .. .. .. 4,720 19 3 7 .. .. .. 257,388 9 2 .. 97.516 15 7119,820 5 7 .. 631 19 2 .. .. .. .. 475,357 9 6 8 .. .. 7,291 13 8 .. 2,047 18 8 32,867 15 1 .. 30 14 10 .. .. .. 1,204 3 6(e) 43,442 5 9 9 .. 1,011 8 4 .. 3,296 9 10 .. 2,679 12 2 870 19 1 15 7 9 4,024 0 2 .. .. .. 11,897 17 4 10 .. .. .. .. .. 6,600 16 7 23,193 6 11 .. .. .. .. .. 548,555 4 1(/) 578,349 7 7 11 .. .. .. .. .. 317 2 8 .. .. .. .. .. .. 6,043 11 3(/) 6,360 13 11 12 .. .. .. 254 16 9 22,308 12 10 1,171 7 1 1,430 12 7 .. 14 14 11 .. .. .. 40,934 2 11(/) 66,114 7 1 13 .. .. .. 470 9 4 71 13 9 2,146 7 1 6,506 5 10 .. .. 26,883 10 1 .. .. 5,223 8 8(g) 41,301 14 9 14 .. .. .. 405 2 11 .. 1,910 13 4 4,189 12 0 .. 27 15 1 7,103 3 2 .. .. 3,351 12 life) 16,987 19 5 15 .. .. .. .. .. .. 953 8 6.. .. .. .. .. 81,509 11 8(f) 82,463 0 2 16 .. .. 186 2 6 813 0 0 .. 1,104 14 1 33,989 0 11 .. 29 8 0 .. .. .. 733,280 12 0(d) 769,402 17 6 925,012 16 01,072,499 12 0269,920 1 822,380 6 7506,655 15 2292,576 7 395,978 2 3 2,913 13 4462,093 17 3 38,138 7 32,110,671 18 636,652,869 14 1 42,451,710 11 4 (a) Expenditure on National Development to 31st March, 1937. (6) XJnopened Lines. (c) Water-races, pipe-lines, dams, &c. (d) Stopbanks, drainage canals, &c. (e) Departmental Library. (/) Maintenance Account, 1936-37. (g) Incomplete work.

B.—l [PT. IV], SUP. TO 1937.

RESERVE FUND ACCOUNT. Income and Expenditure Account fob the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ s. d. Transfer to Interest Postponed Account (Adj.) .. 22 0 0 Interest on investments .. .. .. 16,101 19 5 Excess of income over expenditure .. .. 16,300 5 1 Interest on loans (section 38 (a), Hawke's Bay Earthquake Act, 1931) .. .. .. .. 220 5 8 £16,322 5 1 £16,322 5 1 Balance-sheet as at 3Lst March, 1937. Liabilities. £ s. d. Assets. Capital, Ist April, 1936 .. .. .. 1,251,891 1 9 Investment Account— £ s. d. Less — Nominal Value. Administration expenses £ s. d. (section 39, Hawke's 317,816 1 6 British Conversion Loan, 1944-64 324,136 18 3 Bay Earthquake Act, £ s. d. 31,551 9 0 Imperial War Loan .. .. 33,760 2 7 1931) .. .. 22 15 7 —— Grants under section 38 (a), 349,367 10 6 357,897 0 10 Hawke's Bay Earthquake Interest accrued on investments .. .. 6,471 6 6 Act, 1931 .. .. 104,216 18 11 Loans under Hawke's Bay Earth- —— — 104,239 14 6 quake Act, 1931— Section 38 (a) (private indi- £ s. d. 1,147,651 7 3 viduals) .. .. 637,963 0 1 Suspense .. .. .. •• 063 Section 38 (b) (local authoriExeess of income over expenditure for year ended ties) .. .. .. 144,698 12 1 31st March, 1937 .. .. 16,300 5 1 782,661 12 2 Interest due and unpaid on loans .. .. 1,597 0 7 Interest postponed .. .. .. 566 14 2 Sundry debtors .. .. .. .. 452 8 7 Treasury Adjustment Account .. .. 7,491 8 2 Writing-off in Suspense Account .. .. 1,187 3 4 Cash in Public Account .. . . .. 5,627 4 3 £1,163,951 18 7 £1,163,951 18 7 A. R. F. Mackay, M.Com.(N.Z.), Ph.D.(Lond.), Assistant 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, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

SCENIC RESERVES ACCOUNT. Income and Expenditure Account foe the Year ended 31st March, 1937. Expenditure,. Income,. £ s. d. Cost of administering reserves— £ s d. Accrued rent . . .. .. .. .. 524 7 7 Repairs to fences, extermination of rabbits, &c... 382 10 8 Accrued royalty . . .. .. .. 542 9 5 Trounson Kauri Forest .. .. .. 318 14 3 Accrued interest . . . . .. .. 13 4 3 Grants to National Park and Domain Boards .. 2,295 0 0 Balance carried down .. .. .. .. 2,070 0 7 Depreciation .. .. .. .. 152 3 8 Rebates .. .. . . .. • ■ 1 13 3 £3,150 1 10 £3,150 1 10 £ s. d. £ s. d. Balance brought down .. .. .. 2,070 0 7 Transfer to Treasury Adjustment Account .. 9,551 9 6 Balance from previous year .. .. .. 9,551 9 6 Balance, accumulated excess of expenditure over Interest on capital invested in scenic reserves .. 9,122 16 7 income .. .. .. .. . . 11,192 17 2 £20,744 6 8 £20,744 0 8 Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital Account — £ s. d. £ s. d. Land — £ s. d. Moneys provided out of Con- Scenic reserves .. .. .. .. 534,145 4 0 solidated Fund — Domain and recreation reserves .. .. 518,468 8 7 Balance Ist April, 1936 .. 212,633 12 4 £ s. d. Expenditure during year 4,042 13 1 Motuihi Island Domain .. 12,780 0 5 Less depreciation reserve on Moneys provided from Public 216,676 5 5 buildings, &c. .. .. 1,860 16 2 Works Fund .. .. 11,534 7 3 10,919 4 3 Moneys provided from private Kapiti Island Bird Sanctuary— sources for purchase of Furniture, machinery, &c. .. 1,079 3 8 reserves .. .. 5,824 2 9 Less depreciation reserve 353 19 8 Value of Crown land set aside 725 4 0 as reserves .. .. 832,357 1 1 Capital expenditure, Employment Promotion Employment Promotion Fund Fund .. .. .. .. 14 0 0 Capital .. .. 14 0 0 Loan: Egmont National Park Board .. 585 0 0 1,066,405 16 6 Sundry debtors for rent .. .. .. 195 9 6 Sundry creditors— Sundry debtors for royalties .. .. 9 16 Departmental .. .. 102 3 11 Interest Adjustment Account .. .. 2 8 9 Miscellaneous .. .. 17 13 4 Income and Expenditure Account .. .. 11,192 17 2 119 17 3 Rents paid in advance .. . . .. 110 Rents charged in advance .. .. .. 103 0 0 Treasury Adjustment Account .. .. 9,627 3 0 £1,076,256 17 9 £1,076,256 17 9 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 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1937.

SMALL FARMS SCHEME. Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ a. d. Interest on capital provided from the Public Works Rents receivable .. .. .. .. 7,429 7 3 Fund .. .. .. .. .. 26,583 11 11 Interest receivable on—- £ s. d. Rent and interest payable .. .. .. 2,950 16 5 Current Account advances .. 4,456 110 Administration and travelling expenses .. .. 64 16 11 Instalment mortgage .. .. 3,696 15 10 Compensation for injuries .. .. .. 32 18 0 Share-milkers'loans .. .. 2,366 3 6 Losses on realization of advance to small-farm Miscellaneous advances .. 0 4 3 occupiers .. .. .. .. .. 7,391 0 4 — 10,519 5 5 Deficit on disposal of properties .. .. 860 0 0 Rebates on superphosphates .. .. 107 12 4 Remissions under Land Act, 1924 —- £ s. d. Surplus on disposal of properties— Rent .. .. .. .. 518 8 Capital .. .. .. 1,294 7 3 Interest: Instalment mortgage .. 45 14 9 Interest .. .. .. 71 11 3 51 13 5 1,365 18 6 Balance: Loss for year carried down .: .. 18,512 13 6 £37,934 17 0 £37,934 17 0 £ s. d. £ s. d. Balance: Loss brought forward .. .. 16,741 11 11 Balance: Loss to 31st March, 1937, carried forward 35,254 5 5 Balance: Loss brought down .. .. 18,512 13 6 £35,254 5 5 £35,254 5 5 Balance-sheet as at 31st March, 1937. Liabilities. Assets. Capital Account— £ s. d. £ s. d. Land — £ s. d. £ s. d. Public Works Fund .. 645,010 3 7 Leased .. .. .. 51,710 0 4 Employment Promotion Fund 204,498 3 7 Unleased .. .. .. 1.15,164 13 1 Consolidated Fund .. .. 160,166 7 2 166,874 13 5 Land donated .. .. 1,629 0 0 Development expenditure on 1,011,303 14 4 landLoan from Employment Pro- Public Works Fund .. 279,911 11 9 motion Fund .. .. .. 6,320 18 9 Consolidated Fund .. .. 160,166 7 2 Crown Lands Account: Land Employment Promotion set aside for— Fund .. .. .. 204,498 3 7 Small farms .. .. 7,839 16 9 Rent accrued .. .. 1.97 10 2 Interest on expenditure on blocks 644,576 2 6 8,037 611 being developed .. .. 42,460 2 7 National Endowment Account: 687,036 5 1 Land set aside for— Live-stock and chattels .. .. 30,828 13 4 Small farms .. .. 4,063 14 3 Advances to small-farms Rent accrued . . .. 38 5 2 occupiers— 4,101 19 5 Current AccountSundry creditors — Improvements .. .. 102,403 18 7 Rent .. .. .. 736 19 2 Stock and chattels .. 14,289 8 6 t Departmental .. .. 13,339 15 5 Instalment mortgage .. 72,695 710 Miscellaneous .. .. 1,903 8 6 Miscellaneous .. .. 75 0 0 —: — 15,980 3 1 189,463 14 11 Payments in advance— Advances under share-milkers' Rent .. .. .. 12 18 10 agreements .. .. .. 39,189 19 10 Principal instalments :■ —- Realization Account: Properties Share-milkers'loans .. 99 15 7 in course of realization .. .. 14,792 6 4 Interest- — Sundry debtors — Share-milkers' loans .. 35 0 5 Rent owing by small-farms Current Account. .. 7 17 6 occupiers .. .. 10,819 411 : —- 155 12 4 Principal instalments— Accrued interest on expenditure on blocks being Instalment mortgage .. 496 4 5 developed .. .. .. .. 41,896 19 2 Share-milkers'loans .. 3,716 6 2 Rent Adjustment Account .. . . . . 570 13 9 Interest — Writings-off in suspense .. .. .. 4,088 3 3 Instalment mortgage .. 1,604 11 4 Reserve Account (subsidy from Consolidated Current Account .. 7,232 13 2 Fund not yet allocated to blocks) .. .. 53,927 13 5 Share-milkers'loans .. 1,437 110 Treasury Adjustment Account .. .. 50,978 14 10 Miscellaneous .. .. 5 6 5 Departmental .. .. 2,623 1 10 Misecellaneous .. .. 380 16 1 28,315 6 2 Postponed principal, share-milkers' loans .. 9 15 10 Postponed interest, share-milkers' loans .. 11 15 4 Interest Adjustment Account .. .. 1,497 0 4 Losses in Suspense Account .. .. .. 4,088 3 3 Revenue Account : Balance carried forward .. 35,254 5 5 £1,197,361 19 3 £1,197,361 19 3 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 8.-l [Pt. IV], The following comments are appended : (1) The account does not bear a charge for the cost of expenses incurred by Departments administering the scheme other than a reduced charge for the supervision of the erection of cottages and milking-sheds ; (2) in connection with certain properties the development expenditure appears to exceed the value of the realizable assets. —.1. H. Fowler, Controller and AuditorGeneral.

B—B.8 —B. 1 [PT. IV], Sup. TO 1937.

B.—l [PT. TV], SUP. to 1937.

* SURVEYS OF NATIVE LAND. Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Irrecoverable interest: Writings-off in Suspense .. 187 4 9 Interest on liens .. .. .. .. 5,497 i 8 10 Remissions of interest pursuant to parliamentary Recovery of bad debt.. .. .. .. 2 12 0 report G.-7, Bth November, 1932 .. .. 21,778 9 7 Balance carried down.. .. .. .. 16,465 13 6 £21,965 14 4 £21,965 14 4 £ s. d. £ s. d. Balance brought down .. .. .. 16,465 13 6 Loss for year carried forward .. .. .. 22,977 1 6 Interest on capital .. .. .. .. 6,511 8 0 £22,977 1 6 £22,977 1 6 m y Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. 142,430 14 7 Liens .. .. .. .. .. 121,465 15 8 Sundry creditors: Departmental .. .. 1 18 10 Interest on liens .. .. .. .. 81,745 10 10 Payments in advance — £ s. d. Suspense Account: Liens not yet established .. 4,113 9 9 On account principal .. .. 433 911 Losses in Suspense .. .. .. .. 664 3 5 On account interest .. .. 40 0 6 Liens written off in pursuance of 473 10 5 Parliamentary report 6.-7,Bth. £ s. d. Writings-off in Suspense .. .. .. 664 3 5 November, 1932 .. .. 43,853 18 6 Treasury Adjustment Account .. .. 103,249 12 5 Less received from Consolidated Fund .. .. 28,000 0 0 — — 15,853 18 6 Revenue Account: Loss for year .. 22,977 1 6 £246,819 19 8 £246,819 19 8 J. H. O'Donnell, Assistant 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. The following comment is appended : The remissions of interest pursuant to parliamentary paper 6.-7, .1932, have been made without the authority of Parliament.—J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

TARANAKI MAORI TRUST BOARD. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. Payment«. Balance, Ist April, 1936 .. .. .. 1,118 810 Grants— £ s. d. £ s. d. Compensation grant .. .. .. . . 5,000 0 0 Marae renovation— Rent . . . . .. •. .. 28 2 6 Ohangai Pa : Meremere .. .. 16 8 4 Investment withdrawn, plus interest .. .. 2,164 3 1 Manukorihi Pa .. .. .. 100 0 0 Kaipakopako Pa .. .. 484 12 1 601 0 5 Marae, miscellaneous— — Ihupuku Pa : Waitotara .. 232 410 KailwiPa .. .. .. 181 411 Ohangai Pa : Meremere .. .. 165 16 6 Otaki Pa .. .. .. 39 19 6 619 5 9 1,220 6 2 Health Department: Nurse's salary.. .. 187 10 0 Special— Tikitiki Pa .. .. 50 0 0 Sundry . . .. .. .. 17 11 6 — 67 11 6 General: Committee grants .. .. .. 525 0 0 Sir Maui Pomare Memorial .. .. .. 823 2 9 Carved meeting-house— Payments made during year .. .. 1,899 3 0 Celebrations, Manukorihi Pa : Payments made during year .. .. .. .. 2,686 19 10 Administration — (a) Members' allowances and expenses 120 18 7 (b) Secretary's salary .. .. - 208 8 0 329 6 7 (c) Office— — Travelling-expenses .. .. 1118 3 Rent and rates .. .. 65 14 2 Telephone, P.O. box, &c. .. 16 2 8 Legal expenses .. .. 10 6 2 Motor-truck, H.T.Z. .. .. 4 5 0 Insurance .. .. .. 0 16 9 Bank charges .. .. 0 10 0 109 13 0 438 19 7 Balance, 31st March, 1937 .. .. .. 462 1 7 £8,310 14 5 £8,310 14 5 Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. Grants £ s. d. £ s. d. Compensation grant .. .. .. .. 5,000 0 0 Marae renovation — Interest .. .. ~ .. .. 7 111 Manukorihi Pa .. .. .. 246 4 1 Meremere Pa .. . • 8 15 0 254 19 1 Marae, miscellaneous — Ihupuku Pa .. .. 611 0 7 Kai Iwi Pa .. .. • ■ 182 7 8 Meremere Pa .. ■. 176 19 0 Otaki Pa .. • ■ 39 19 6 1,010 6 9 Special .. .. • • • • 150 2 0 Health 250 0 0 General: Committee grants .. 1,200 0 0 1,600 2 0 — 2,865 7 10 Administration — (1) Members'allowances ... .. 82 5 0 . (2) Members' expenses .. . . 32 10 4 114 15 4 (3) Secretary's, salary .. .. 226 0 0 (4) Office— Travelling-expenses .. . . 34 12 10 Rent and rates .... 42 6 0 Insurance ...... 0 16 9 _ Stationery .. .. 11 13 9 Power .. • • • • 1 17 6 Sundries .. .. .. 513 11 Telegrams . . .. .. 1 10 2 Telephone,-tolls, &c. .. .. 22 0 4 Bank charges .... 010 0 j Audit fees .. ... .. 27- 0 0 _ __ _ _ ... Legal Expenses . . . 10 6„ 2 . . l' - . ... ..... ..V: :. - 158. 7 5 ■ j „/' ■ / ' (5) -Depreciation .. • • •• 93 1 8 - - . (6) Expenses, motor truck .. .. 17 19 11 . . 610 4 4 Balance: Excess income over expenditure .. 1,531 9 9 £5,007 1 11 £5,007 1 11

B.—l [Pi. IV], Sup. to 1937.

TARANAKI MAORI TRUST BOARD—continued. Appropriation Account. Dr. £ s. d. Cr. £ s. d. £ s. d. Carved meeting-house, Waitara .. .. 2,988 9 2 Balance, Ist April, 1936 .. .. .. 2,085 4 5 Waitara celebrations, Manukorihi Pa .. .. 4,392 14 7 Balance: Income and Expenditure Account .. 1,531 9 9 Adjustment, office expenses .. .. .. 1 10 0 Reserve transferred .. .. .. .. 3,000 0 0 Balance, 31st March, 1937 .. .. . . 434 0 5 Contributions— Carved meeting house— Government grant .. .. 150 0 0 Maori Purposes Board grant .. 550 0 0 Uruahi and Whareponga Stations .. 100 0 0 800 0 0' Waitara celebrations : Government grant .. 400 0 0 £7,818 14 2 £7,816 14 2 Carved Meeting-house Account. Dr. £ s. d. Cr. £ s. d. Government grant .. .. .. .. 150 0 0 Carved meeting-house, Waitara (payments on Maori Purposes Board grant .. .. .. 550 0 0 account) .. .. .. .. .. 2,704 16 3 Uruahi Station, Gisborne, grant .. .. 50 0 0 Whareponga Station, Gisborne, grant .. .. 50 0 0 Taranaki Maori Trust Board contribution .. 1,899 3 0 Sundry refunds ~ .. .. .. • 5 13 3 £2,704 16 3 £2,704 16 3 Manukorihi Pa Celebrations Account. Dr. £ s. d. Cr. £ s. d. Government grant .. .. .. .. 400 0 0 Celebrations: Payments on account .. .. 3,110 19 4 Taranaki Maori Trust Board contribution .. 2,686 19 10 Sundry refunds .. .. .. .. 23 19 6 £3,110 19 4 £3,110 19 4 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Grants outstanding— £ s. d. £ s. d. Compensation grant outstanding .. .. 3,000 0 0 Marae renovation — Furniture and fittings— Ihupuku Pa .. .. .. 016 3 Balance, Ist April, 1936 .. .. 11l 12 9 Kai Iwi Pa ... .... ... 016 4 Less depreciation .. .. 11 3 3 . Oeo Pa .. .. .. 0 4 6 ■ ' ■ 100 9 6 Manukorihi Pa .. .. .. 1113 Motor-truck— Puniho Pa .. .. .. 500 0 0 Balance, Ist April, 1936 .. .. 327 13 7 Kaipopako Pa .. .. .. 15 7 11. Less depreciation .. .. 81 18 5 Meremere Pa .. .. .. 37 011 245 15 2 555 17 2 Sundry debtors Health .. .. .. .. .. 62 10 0 Oeo Pa .. .. .. .. 0 4 6 General committees— Maori Purposes Board .. .. 25 0 0 Ngarauru .. .. .. 120 0 0 West Coast Reserve Association .. 159 10 9 Ngatiruanui .. .. . . 75 0 0 Bills receivable .. .. .. 88 8 6 Ngaruahine .. .. .. 125 0 0 273 3 9 Taranaki .. .. .. 125 0 0 Office: Paid in advance— Te Atiawa .. .. . . 75 0 0 Salary .. .. .. .. 066 Ngatimaru .. .. .. 150 0 0 Telephone .. .. .. 510 0 670 0 0 5 16 6 Cash balance— 1,288 7 2 In bank— ..... Sundry creditors .. .. .. .. 2,322 0 3 (a) On Current Account .. ...... 462 ' 1 7...; Office sundries outstanding— (6) Invested on fixed deposit— Rates .. .. .. .. 0 7 8 Reserve for depreciation .. 8 9 7 Power .. .. .. .. 10 0 Interest accrued .. .. 0 2 6 Audit ........ 27 0 0 Sundry ........ 4 4 0 470 13 ~8 32 11 8 In hand: Petty cash .. .. 0 9 6 Reserve for depreciation .. .. .. 19 8 7 471 3 2 Appropriation Account .. .. .. 434 0 5 £4,096 8 1 £4,096 8 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, £3,000," should not be included in the Balance-sheet as an asset of the Board. Exceptions—(l) Payments in several instances were unsupported by adequate receipts, the endorsed cheques only having been produced in evidence of payment; (2) the Audit Office is unable to certify wholly to the expenditure of the committees from gnlnts made to them by the Board owing to the non-production at audit, in many instances, of the necessary receipts for payments made and invoices or other evidence of services rendered. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1937.

TUWHARETOA TRUST BOARD. Receipts and Payments Account for the Year ended 31st March, 1937. Receipts. £ s. d. £ s. d. Payments. Bank credit, Ist April, 1936 .. .. 767 19 7 Grants— £ s. d. £ s. d. Plus Post Office Savings-bank .. 6 8 3 Indigent Natives .. .. 5 5 0 Petty cash on hand .. .. 1117 Medical .. .. .. 483 15 6 775 19 5 Maraes .. .. .. .. 150 4 0 Grant from New Zealand Government .. 3,000 0 0 Educational .. .. .. 254 10 7 Refunds from Native Trustee .. .. 900 0 0 Miscellaneous .. .. .. 671 5 4 Interest, Post Office Savings-bank .. 0 3 7 1,565 0 5 Repayments against advances .. 94 111 Members—■ Refund, debtors Jones Estate .. 56 10 5 Allowances .. .. .. 46 0 0 Tongariro Maori Council .. .. 18 010 Travelling-expenses .. .. 11 18 0 Refund educational grants .. .. 7 II 3 57 18 0 Refund miscellaneous grants.. .. 2 17 0 Office expenses — 179 5 0 Printing, &e. .. .. .. 8 11 0 Bank credit, 31st March, 1937 .. 236 611 Secretary's salary .. .. 78 0 0 Outstanding cheques .. .. 450 13 4 ———— 86 11 0 Petty cash expended .. .. .. .. 9 14 9 Overdraft per cash-book .. .. 214 6 5 Sundry unclassified expenses .. .. .. 38 17 0 Less credit Post Office Savings-bank, Debenture interest .. .. .. .. 210 0 0 £6 lis. lOd. ; petty cash on Deposit, Native Trustee .. .. .. 2,500 0 0 hand, £1 16s. lOd. .. .. 8 8 8 Jones Estate debentures redeemed .. .. 500 0 0 205 17 9 Loans .. .. .. .. 88 12 6 Refunds credit balances .. .. 4 8 6 93 1 0 £5,061 22 £5,061 22 Income an i> Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. -d. Grant from New Zealand Government .. .. 3,000 0 0 Grants — Interest from Post Office Savings-bank .. .. 0 3 7 Medical .. .. .. .. .. 483 15 6 Interest from Native Trustee .. .. .. 46 0 2 Educational ■. .. .. .. 246 19 4 Marae .. .. .. .. .. 150 4 0 Miscellaneous .. - .. .. .. 668 8 4 Indigent Natives .. .. .. ... 5. 5 0 Members — £ s. d. Allowances .. .. .. 46 0 0 Travelling-expenses .. .. 11 18 0 57 18 0 Office expenses — Rent ........ 15 12 0 Secretary's salary .. .. 78 0 0 Printing, &c. .. .. 8 11 0 102 3 0 Petty cash expended . . .. .. .. 9 14 9 Sundry unclassified expenses .. .. .. 38 17 0 Depreciation Assets Reserve .. .. .. 318 0 Debenture interest .. .. . . .. 210 0 0 Balance carried down .. .. .. 1,069 0 10 ----- £3,046 3 9 £3,046 3 9 £ s. d. £ s. d. Balance carried forward .. .. .. 11,433 2 5 Balance brought down .. .. .. 1,069 010 Balance brought forward .. .. 10,364 1 7 £11,433 2 5 £11,433 2 5 Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Reserve for Depreciation .. . . .. 39 0 0 Taupo property .. .. .. 400 - 0 0 Suspense Account .. .. .. . . 8 15 Office furniture .. . . .. .. 42 2 9 £ s. d. Office appliances .. .... .. ■. 1-7 7 0 Debenture Issue Account sold .. 1,000 0 0 Post Office Savings-bank deposit .. .. 6 11 10 Tongariro Timber Owners' Claims Native Trustee deposit.. .. .. 1,646 0 2 Account .. .. .. 2,000 0 0 Petty cash on hand .. .. .. .. 116 10 Tuwharetoa Timber Co., Ltd.: On Tongariro Timber Owners'claim .. .. 2,000 0 0 loan .. .. .. .. 500 0 0 Ngati-Tuwharetoa compensation claim (principal) .. 1,073 15 6 Jones Estate Account .. 1,500 0 0 Sundry debtors— £ s. d. 5,000 0 0 Donald Weaver .. .. .. 15 0 0 Sundry Creditors— G. Barclay .. .. .. 15 19 6 Native accounts .. .. 37 6 6 30 19 6 Maori Council Account .. .. 18 0 10 Sundry debtors .. .. .. .. 5,643 0 4 ————- 55 7 4 Jones Estate, Debtors' Account .. .. 5,888 3 8 Bank of New Zealand, Rotorua .. .. 214 6 5 Excess of income over expenditure .. .. 11,433 2 5 £16,749 17 7 £16,749 17 7 Hoani te Heuheu, Chairman. P. 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 Tuwharetoa Timber Co., Ltd. ; (2) certain advances made to members of the Board have not been confirmed by a Maori Land Board and/or have not been 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, Controller and Auditor-General.

B.—l [PT. IVJ, SUP. TO 1937.

TEACHERS' SUPERANNUATION FUND. Revenue Account foe the Year ended 31st Januaky, 1937. £ 3. d. £ s. d. Balance, 31st January, 1936 .. .. 974,715 5 7 Retiring and other allowances .. .. 323,975 19 3 Contributions of members .. .. .. 132,385 3 6 Contributions refunded— £ s. d. Contributions transferred from other funds .. 12 13 4 On voluntary retirement .. 24,416 11 3 Additional contribution from Fiji Government in On death of members .. 4,643 15 9 respect to teachers in Fiji schools . . .. 233 5 4 On lapse of membership .. 178 12 4 Government subsidy— .. £ s. d. 29,238 19 4 Under the Act, section 112 43,000 0 0 Rebate of contributions to annuitants on retireUrider Finance Act, 1936, ment under National Expenditure Adjustment section 23 .. .. 115,000 0 0 Act, 1932, section 9 (2) .. .. .. 341 4 4 Under the Act, section 114 .. 4,350 3 0 Contributions transferred to other funds .. 1,901 1 2 On account of reduction of Administration expenses — £ s. d. interest during year ended Commission, G.P.O. .. 616 18 0 31st March, 1936, under Commission, Public Trustee .. 1,408 0 9 National Expenditure Ad- Clerical assistance .. .. 900 0 0 justment Act, 1932 .. 9,450 0 0 Postage and telegrams .. 100 0 0 171,800 3 0 Office expenses .. .. 112 5 1 Interest— Travelling-expenses of Board On investments .. .. 44,007 7 3 members .. .. 77 15 3 On contributions in arrears 452 14 8 Medical fees .. .. 40 19 0 Audit fees .. .. 50 0 0 44,460 1 11 — 3,305 18 1 Less investments written Balance, 31st January, 1937 .. . . 964,604 16 5 down (proportion of premium on purchase of bonds) .. .. 272 16 10 — 44,187 5 1 Premium on conversion of debentures . . 34 2 9 £1,323,367 18 7 £1,323,367 18 7 COST-OF-LIVING BONUS ACCOUNT FOR THE YEAR ENDED 31st JANUARY, 1937. £ s. d. £ s. d. Refund from Consolidated Fund .. .. 1,372 2 8 Balance due from Consolidated Fund, January, .1936 137 .19 2 Balance due from Consolidated Fund, 31st January, Payment of bonus .. .. .. .. 1,500 16 7 1937 .. .. 266 13 1 £1,638 15 9 £1,638 15 9

B. —1 [PT. IV], SUP. TO 1937.

TEACHERS' SUPERANNUATION FUND—continued. Balance-Sheet as at 31st January, 1937. Liabilities. £ s. d. Assets. Fund as per Revenue Account .. .. 964,604 16 5 Amount held by Public Trustee— £ s. d. £ s. d Retiring and other allowances due and unpaid .. 2,765 0 2 Invested .. .. .. 954,678 15 10 Refund of contributions due and unpaid .. 2,459 16 3 Uninvested .. .. 10,752 6 0 Transfers to other funds unpaid .. .. 5 13 1 965,431 1 10 Administration expenses unpaid— Premium paid on purchase of Commission, Post and Tele- £ s. d. Investments .. .. 3,349 19 0 graph Department .. 208 8 6 Less amount written off .. 272 16 10 Clerical assistance .. .. 750 0 0 3,077 22 Postage and telegrams .. 83 6 8 Amounts paid to protect securities .. 238 19 4 Office expenses, printing, and Contributions of members — stationery .. .. 15 13 0 In transit . . .. .. 2,367 4 9 Actuarial fees .. .. 330 0 0 Due and outstanding .. 3,334 22 Audit fee .. .. .. 41 13 4 — 5,701 6 11 1,429 1 6 Interest on investments —■ Unclaimed contributions .. .. 854 19 6 Due and outstanding .. 10,821 4 1 Amounts paid into fund in error .. 10 19 7 Accrued, but not due .. 11,327 14 8 Government subsidy—Statutory 22,148 18 9 grant paid in advance for 1937 39,416 13 4 Interest on arrears of contribuLess additional subsidy under sec- tions due and outstanding tion 114 of Act not yet paid .. 445 14 2 (contributors) .. .. .. 388 6, 2 Less additional subsidy under sec- Due by annuitants — tion 114, payable in respect to Contributions and interest .. .. 44 7 3 allowances outstanding at 31st Due by Consolidated Fund for January, 1937 .. .. 147 18 8 Cost-of-living Bonus .. .. 266 13 1 38,823 0 6 Cash in Post Office Account .. 35,766 7 7 Rent received from securities Less vouchers issued but unleased (held for rates and ex- paid at 31st January, 1937 17,848 15 1 penses) .. .. .. .. 416 8 2 —.... 17,917 12 ti Reserve- — For commission payable to Public Trustee in respect to interest due or accrued .. .. 741 0 0 For commission to Post and Telegraph Department in respect to vouchers issued but unpaid .. .. .. .. 34 3 0 For cost of actuarial examination .. . . .. 350 0 0 Less Government Actuary Department claim .. 330 0 0 20 0 0 Reserve for loss on investments — Balance at 31st January, 1936 3,415 0 1 Less written-off interest . . 365 10 3 3,049 9 10 £1,015,214 8 0 £1,015,214 8 0 Notes. —Since the closing of the Account for the year the Government has given a further subsidy on account of the loss suffered by the reduction of interest under the provisions of the National Expenditure Adjustment Act, 1932, during the year to 31st March, 1937. The amount for the period to 31st January, 1937, not included in the year's accounts, is £5,456. The liability under section 9 (2) of the National Expenditure Adjustment Act, 1932, as amended by section 25 of the Finance Act (No. 2), 1932-33, in respect to the rebate to those contributors who did not elect to continue to contribute on the higher rate of salary before the reductions in 1932 has not been taken into account in the foregoing statement. The benefit (which is payable upon retirement) will amount in the aggregate, to approximately £30,000 ; but the additional liability is only approximately £5,000, as the remaining £25,000 would, in any case, be refunded as contributions in the ordinary way upon retirement before full age or service. C. E. Crawford, A.R.A.N.Z., Secretary, Teachers' Superannuation Board. 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. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

ADMINISTRATION OF WESTERN SAMOA. Revenue Account foe the Year ended 31st March, 1937. Expenditure. Revenue. £ s. d. £ s. d. £ s. d. £ a. d. Education Department .. .. 5,599 11 4 Education Department .. .. 855 8 3 Government House .. .. 1,231 1 6 Justice Department .. .. 639 15 0 Justice Department .. . . 1,503 10 7 Lands and Survey Department .. 475 1 0 Lands and Survey Department .. 1,553 16 2 Medical Department .. .. 10,793 11 9 Medical Department .. .. 18,802 9 0 Native Department .. .. 302 6 0 Native Department .. .. 7,253 14 4 Police and Prisons Department .. 2,850 310 Police and Prisons Department .. 8,961 15 6 Postal and Radio Department .. 6,986 710 Postal and Radio Department .. 5,685 3 2 Public Works Department .. 4,823 19 7 Public Works Department .. 20,256 15 4 Treasury and Customs Department 90,089 8 3 Secretariat Department .. 7,382 18 6 Amount required to adjust Bad 117,816 I 6 Treasury and Customs Department 10,028 19 10 • Debts Reserve to the estimated Interest and Sinking Fund on public figure .. .. .... .. 637 debt .. .. .. 11,330 10 6 99,590 5 9 Depreciation —Buildings, plant, machinery, and furniture, &c. .. .. .. .. 8,955 14 10 Balance of Revenue Account .. .. .. 9,276 4 6 £117,822 5 1 £117,822 5 I Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d . Capital Account .. .. .. .. 210,433 11 7 Land and buildings .. .. .. .. 141,202 19 9 Loans: Public Works general purposes .. 121,940 0 0 Roads and bridges .. .. .. .. 139,000 0 o Sundry creditors Ordinary .. .. .. 1,348 1 4 Plant and machinery .. .. .. 35,165 010 £ s. d. Launches, boats, &c. .. .. .. 2,540 I 9 Samoan currency notes .. 32,000 0 0 Buoys, beacons, moorings .. .. .. 1,233 10 0 Less unissued notes .. .. 2,000 0 0 Motor and other vehicles .. .. .. 2,99854 ' 30,000 0 0 Arms and accoutrements .. .. .. 807 3 0 Coolie Labour Account— Fire-fighting appliances .. .. .. 335 13 3 Transportation Fund .. 11,192 011 Furniture and fittings .. .. .. 10,247 7 9 Sundry creditors .. . . 0 6 0 Mechanical office appliances .. .. .. 554 13 0 Reserve for bad and doubtful Medical and technical instruments and equipment 2,133 11 6 debts .. .. •• 1,319 3 11 Libraries .. .. .. .. .. 687 8 9 ■ ———-— 12,511 10 10 Loose tools .. .. .. .. 679 18 8 Post Office Savings-bank : Sundry Saddlery and harness .. .. .. 102 4 5 depositors .. .. .. .. 63,604 13 7 Live-stock .. .. .. .. .. 304 17 0 Sundry deposits— Consumable stores .. .. .. .. 14,081 12 1 Held by Treasury .. .. 1,691 11 4 Goods in transit .. .. .. .. 3,100 17 1 In departmental trust accounts 2,408 211 Investments— 4,099 14 3 New Zealand Government— £ s. d. Reserve for depreciation of assets .. .. 56,128 16 1 Public Debt Sinking Fund .. 014 I Loans Sinking Fund .. .. . . 0 14 1 Inscribed stock — Reserve for bad and doubtful debts .. .. 3,398 12 1 Samoan currency notes .. 32,000 0 0 Reserve for writings-off in suspense .. .. 2,171 2 1 Assets replacement .. 12,000 0 0 Balance of Revenue Account .. .. .. 9,276 4 6 Ordinary revenue .. .. 7,350 0 0 Mortgage over freehold in Samoa 356 16 4 Post Office Savings-bank, Apia : Deposits .. .. .. 463 4 0 52,170 14 5 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.. 3,391 7 6 Sundry debtors .. .. 2,638 7 11 Interest on investment accrued but not due .. .. 42 7 11 12,511 10 10 Post Office Savings-bank— Investments in New Zealand .. 58,795 0 0 Cash in Bank of New Zealand, Apia .. .. 4,809 13 7 63,604 13 7 Sundry debtors — Ordinary .. .. .. 7,651 15 1 Tulaele Farm : Deferred prillcipal .. .. .. 585 1 10 — 8,236 16 11 Sundry advances .. .. .. .. 715 173 Advances Aloisa Land Settlement Scheme .. 649 6 6 Payments in advance .. .. .. 10 8 6 Interest on investment accrued but not due .. 272 0 II Writings-ofE in suspense .. .. .. 2,171 2 1 Cash and bank balances — Cash in hand, Resident Commis- £ s. d. sioner, Savai'i .. .. 59 12 3 Cash in Deposits Account, New Zealand Treasury .. .. 6,425 10 1 Bank of New Zealand, Apia, £13,788 7s. 5d.; less Coolie Labour Account above, £3,391 7s. 6d. .. .. 10,396 19 11 Imprest Account, London . . 104 0 1 Deposits held in departmental trust accounts .. .. 2,408 2 11 Remittances in transit .. 10 0 19,395 5 3 £514,913 0 5 £514,913 o^s R. A. Malone, Treasurer of Samoa. Examined and found correct. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

NATIVE TRUSTEE. Revenue Account tor the Year ended 31st March, 1937. Expenditure. £ s. d. Revenue. £ s. d. Administration expenses—Contribution to Consoli- Balance from Interest Account .. .. 13,756 8 5 dated Fund of amount fixed to cover the Native Commission.. .. .. .. .. 4,890 19 11 Trustee's proportion of salaries and working- Fees .. .. .. .. .. 1,023 10 9 expenses .. .. .. .. .. 12,200 0 0 Miscellaneous receipts .. .. .. 8 6 6 Depreciation on office furniture and fittings .. 28 9 9 Net working loss on properties acquired under mortgage .. .. .. .. .. 124 10 5 Net surplus carried to Appropriation Account .. 7,326 5 5 £19,679 5 7 £19,679 5 7 Appropriation Account for the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Reserve against unpaid interest .. .. 7,326 5 5 Net surplus from Revenue Account .. .. 7,326 5 5 Interest Account. Expenditure. Revenue. £ s. d. Interest allocated to amounts held £ s. d. £ s. d. Interest on mortgage and other investments .. 31,260 15 0 under — Native Land Act, 1931, Part 111 5,558 0 0 Native Land Act, 1931, Part X.. 3,038 5 2 Native Land Act, 1931. Miscellaneous . . .. .. 91 6 2 Native Trustee Act, 1930 .. 524 3 11 Native Purposes Act, 1931 .. 2,006 9 8 West Coast Settlement Reserves Act, 1892 . . . . .. 211 8 1 Miscellaneous funds .. . . 1 14 5 — 11,431 7 5 Interest on advances under— Native Land Act, 1.931, section 521 5,401 0 4 Native Trustee Act, 1930, section 42 .. .. .. 23 0 3 Finance Act, 1930, section 6 (2) 137 5 2 Miscellaneous .. .. 511 13 5 6,072 19 2 Surplus carried to Revenue Account .. .. 13,756 8 5 £31,260 15 0 £31,260 15 0 Balance-sheet op the Native Trustee as at 31st March, 1937. Liabilities. Assets. Amounts held under — £ s. d. Mortgages and other investments £ s. d. £ s. d. West Coast Settlement Reserves Act, 1892 .. 46,347 5 8 (book value) — Native Reserves Act, 1882 .. .. .. 59,289 6 3 Local-body securities .. .. 5,100 0 0 Native Land Act, 1931, Part X .. .. 87,932 15 7 Mortgages (including special inNative Land Act, 1931 — £ s. d. vestments) .. .. 477,907 18 2 Maori Land Board funds .. 163,602 7 10 Properties acquired under mortSpecial investment .. .. 1,700 0 0 gage .. .. .. 12,643 18 1 Miscellaneous . . .. 5,836 8 4 171,138 16 2 495,651 16 3 Native Trustee Act, 1930 .. .. .. 24,193 4 7 Less assignment to Post Office, Native Purposes Act, 193! .. .. .. 59,429 1 9 £23,000; reserve against loss Miscellaneous funds .. .. .. 13,304 4 10 on securities, £8,080 .. 31,080 0 0 Native Land Act, 1931, section : 464,571 16 3 521— £ s. d. Interest and rent due and accrued .. .. 37,111 10 10 Advances under .. .. 130,064 611 Advances (on overdraft) to estates and accounts .. 146,552 19 0 Less repayments .. .. 45,320 13 5 Sundry debtors .. .. .. .. 2,707 7 8 84,743 13 6 Balances — £ s. d. Native Trustee Act, 1930, section At bank .. .. 11,528 13 8 42 — Cash in hand .. .. 15 8 3 Advances under . . . . 7,000 0 0 11,544 1 11 Less repayments .. . . 7,000 0 0 Losses in Suspense Account . . . . . . 1,744 7 9 Interest accrued on loans . . . . .. 1,435 19 2 Writings-off in Suspense . . . . . . 1 ,744 7 9 £ s. d. Reserve against unpaid interest .. 10,070 5 5 Special reserve against claims .. 215 18 4 Assurance and Reserve Fund . . 97,844 5 6 Investment Fluctuation Account 6,542 18 11 114,673 8 2 £664,232 3 5 £664,232 3 5 0. N. Campbell, Native Trustee. R. L. Jellicoe, A.1.A.N.Z., Accountant. 1 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.

9 —B 1 [PT. IV], Sup. TO 1937.

B. —1 [PT. IV], Sup. TO 1937.

NATIVE LAND DEVELOPMENT SCHEMES. Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. Interest on loan capita] .. .. .. 38,787 0 5 Interest on amounts expended on development £ s. d. Interest on advances from Consolidated Fund under schemes and advances to units .. .. 40,268 5 1 section 8, Finance Act, 1929.. .. .. 200 0 0 Interest on advances under section 340, Native Interest on unpaid balance of development expendi- Land Act, 1931 (Maori Land Boards) .. .. 260 14 4 ture (Tokerau District Maori Land Board) .. 35 10 6 Interest on advances under section 521, Native Balance transferred to Revenue Account .. 7,189 16 0 Land Act, 1931 (Native Trustee) .. .. 5,401 0 4 Interest on advances under subsection 7, section 522, Native Land Act, 1931 (Native settlers) 252 16 2 Interest on Oturei mortgage .. .. .. 29 11 0 £46,212 6 11 £46,212 6 11 Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Gr. £ s. d Depreciation—• Balance transferred from Interest Account .. 7,189 16 0 Departmental motor-veliieles .. 694 13 10 Profit on issue of seed .. .. .. .. 718 2 8 Departmental surveyors'equipment 21 14 0 716 7 10 Balance transferred to Net Revenue Account .. 7,191 10 10 £7,907 18 8 £7,907 18 8 Net Revenue Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Balance, Ist April, 1936 .. .. .. 28,835 1 4 Adjustments on account of previous years .. 338 14 7 Balance transferred from Revenue Account .. 7,191 10 10 Balance, 31st March, 1937 .. .. . 21,304 15 11 £28,835 1 4 £28,835 1 4 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Native Land Development— £ s. d. £ s. d. Loan capital. Public Works Fund .. 953,164 18 9 Accounts of units — Liability to Consolidated Fund — Principal .. .. 470,508 4 8 Advance under section 8, Interest .. .. 6,688 0 10 Finance Act, 1929 : Prin- Settlement expenditure (settlers cipal .. .. .. 5,000 0 0 not yet determined) .. 399,156 111 Interest on loan capital .. 47,037 2 7 Advances under subsection 7, — 52,037' 2 7 section 522, Native Land Sundry creditors .. . . Act, 1931, £8,408 13s. 2d. ; Departmental .. .. 350 1 5 interest accrued, £71 17s. 2d. 8,480 10 4 Tokerau Maori Land Board 884,832 17 9 (principal, £1,015 3s. lOd. ; Advances — interest, £35 10s. 6d.) .. 1,050 14 4 Native Trustee under section General .. .. .. 27,483 19 10 521, Native Land Act, 1931 84,743 13 6 —-— — 28,884 15 7 Interest accrued .. .. 924 5 9 Maori Unemployment Grant Account .. 7,353 19 10 85,667 19 3 Writings-off in Suspense .. .. .. 9,174 16 7 Maori Land Boards under section 340, Native Land Act, 1931 .. .. .. 6,302 18 4 Interest accrued .. .. 86 7 7 6,389 5 11 Oturei Block .. .. 590 19 1 Interest due and accrued .. 40 14 0 631 13 1 Departmental motor-vehicles .. 1,049 17 4 Surveyors' equipment .. 267 13 0 ■ 1,317 10 4 Sundry debtors— Departmental .. .. 361 9 0 General .. .. .. 31,693 15 8 Advances to Maori Land Boards (instalment principal, £1,150 6s. 3d. ; interest, £737 3s. 9d.) .. .. 1,887 10 0 33,942 14 8 Losses in Suspense .. .. .. .. 9,174 16 7 Cash in Public Account .. .. .. 7,353 19 10 Net revenue account, Ist April, 1936 .. .. .. 28,835 1 4 Less adjustments previous years .. .. .. 338 14 7 28,496 6 9 Less excess of income over expenditure for year ended 31st March, 1937.. .. 7,191 10 10 — 21,304 15 11 £1,050,615 13 4 £1,050,615 13 4 As from Ist April, 1936, administration expenses have been charged to the Consolidated Fund and are not included in the above accounts. .0. 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 appearing at commencement of parliamentary return 8.-l [Pt. IV] and 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, £1,541 4s. 9d., 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. —1 [PT. IV], SUP. TO 1937

PRIMARY PRODUCTS MARKETING DEPARTMENT. CREAMERY BUTTER. Purchase and Sale Account, 1936-37 Season. Shipments for which Complete Sale Proceeds have been received at 31st July, 1937. Dr. £ s. d. Gr. £ s. d. £ s. d. £ s. I. Purchase of 3,955,212 boxes .. .. .. .. .. .. 11,601,452 17 10 Sale of 3,955,212 boxes (less "United Kingdom selling - charges, including landing - charges, agents' commission, discount, and storage).. .. 11,468,626 17 2 Less— Freight .. .. .. .. 698,525 7 4 Insurance .. .. .. .. 20,232 0 4 718,757 7 8 10,749,869 9 6 Balance carried forward (deficit on 3,955,212 boxes) .. .. 851,583 8 4 £11,601,452 17 10 £11,601,452 17 10 Shipments for which only Partial Sale Proceeds have been received at 31st Jtdy, 1937. Dr. £ s. d. Or. £ s. d. £ s. d. £ s. a. Balance brought forward (deficit on 3,955,212 boxes) .. .. .. 851,583 8 4 Sale of 884,418 boxes (less United Kingdom Purchase of .. .. 1,549,036 boxes .. .. .. 4,554,110 11 10 selling-charges, including landing-charges, — agents'commission, discount, and storage) .. . . 2,931,661 17 9 5,504,248 boxes Estimated sale value of 664,618 boxes in store — United Kingdom or afloat at 31st July, 1937 (basis of valuation 115s. per hundredweight sterling, less United Kingdom selling-charges) .. 2,285, 226 0 0 Total boxes, 1,549,036 .. .. .. .. 5,216,887 17 9 Less— Freight .. .. .. .. 282,415 7 11 Insurance .. .. .. .. 9,928, 108 292,343 18 7 4,924,543 19 2 Balance carried forward (estimated deficit on 5,504,248 boxes) .. 481, 150 1 0 £5,405,694 0 2 £5,405,694 0 2

B.—l [PT. IV], SUP. TO 1987.

PRIMARY PRODUCTS MARKETING DEPARTMENT— continued. CREAMERY BUTTER— continued. Purchase and Sale Account, 1936-37 Season— continued. Stocks in Store in New Zealand awaiting Shipment at 31st July, 1937. Dr. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Balance brought forward (estimated deficit on 5,504,248 boxes) .. .. 481,150 1 0 Estimated sale value of 488,134 boxes (basis of Purchase value of .. .. 488,134 boxes 1,502,470 1 2 valuation, 116s. per hundredweight sterling, less United Kingdom selling-charges) .. .. 1,686,807 14 6 5,992,382 boxes Less— Freight .. .. .. .. 88,318 9 10 (149,809 tons 11 cwt.) Insurance .. .. .. .. 3,197 6 0 91,515 15 10 1,595,291 18 8 Balance carried forward (estimated deficit on 5,992,382 boxes), (149,809 tons 11 cwt.) .. .. .. .. .. .. .. .. 388,328 3 6 £1,983,620 22 £1,983,620 22 £ s. d. Balance brought forward .. .. .. .. .. .. 388,328 3 6 Balance to Dairy Industry Account (being estimated deficit on sale of creamery £ s. d. Estimated amount due to butter-manufacturing companies to preserve equity in butter) .. .. .. .. .. .. .. .. 561,397 1 6 respect of grading-dates of produce payable at the 1936-37 and the 1937-38 guaranteed prices .. .. .. .. .. .. .. 16,000 0 0 Amount due to Butter Box Pool Account (being refund Saranac Box 30,866 17 0 Proportion of administration and general expenses .. .. .. .. 126, 202 1 0 £561,397 1 6 £561,397 1 6 (Note.—The produce unsold at balance date has since been realized at prices in excess of 116s. per hundredweight.)

B.—l [PT. IV], SUP. TO 1937,

PRIMARY PRODUCTS MARKETING DEPARTMENT— continued. CHEESE. Purchase and Sale Account, 1936-37 Season. Shipments for which Complete Sale Proceeds have been received at 31st July, 1937. Dr. £ s. d. Or. £ s. d. £ s. d. £ s. d Purchase of 678,831 crates .. .. .. .. .. .. 3,079,932 19 9 Sales of 678,831 crates (less United Kingdom selling - charges, including landing - charges, agents' commission, trade discount, and storage) .. .. .. .. .. 3,455,822 16 1 Less— Freight .. .. .. .. 369,496 1 0 Insurance .. .. .. .. 7.446 12 8 376,942 13 8 3,078,880 2 5 Balance carried forward (deficit on 678,831 crates) .. .. 1,052 17 4 £3,079,932 19 9 £3,079,932 19 9 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1937. Dr. £ s. d. Gr. £ s. d. £ s. d. £ s. d. Balance brought forward (deficit on 678,831 crates) .. .. .. 1,052 17 4 Sale of 209,46 1 \ crates (less United Kingdom Purchase of .. .. .. 356,342 crates .. .. .. 1,604,651 17 9 selling - charges, including landing - charges, agents' commission, trade discount, and 1,035,173 crates storage) .. .. .. .. .. 1,280,043 7 0 — Estimated sale value of 116,8803 crates in store Balance carried forward (estimated surplus on 1,035,173 crates) .. .. 298,581 15 7 United Kingdom or afloat at 31st July, 1937 (basis of valuation, 675. 6d. per hundredweight sterling, less United Kingdom selling-charges) .. 821,478 0 0 Total crates, 356,342 .. .. .. .. 2,101,521 7 0 Less— Freight .. .. .. .. 192,458 17 10 Insurance .. .. .. .. 4.775 18 6 197,234 16 4 1,904,286 10 8 £1,904,286 10 8 £1,904,286 10 8

B.—l [PT. IV], SUP. TO 1937.

PRIMARY PRODUCTS MARKETING DEPARTMENT— continued. CHEESE— continued. Purchase and Sale Account, 1936-37 Season. Stocks in Store in New Zealand awaiting Shipment at 31st July, 1937. Dr. £ s. d. Or. £ g . d. £ s. d. Purchase value of 178,741 crates .. .. .. .. .. .. 867,880 0 7 Balance brought forward (estimated surplus on 1,035,173 crates) .. .. 298,581 15 7 Balance carried forward (estimated surplus on 1,213,914 crates), (85,502 tons Estimated sale value of 178,741 crates (basis of 10 cwt. 2 qr.) .. .. .. .. .. .. .. 258,172 4 2 valuation 645. per hundredweight sterling, less United Kingdom selling-charges) .. 923,622 19 8 Total crates, 1,213,914 (85,502 tons 10 cwt. 2 qr.). Less. £s. d. Freight .. .. .. .. 94,162 19 6 Insurance .. .. .. .. 1,989 11 0 96,152 10 6 827,470 9 2 £1,126,052 4 9 £1,126,052 4 9 £ s. d. £ s. d. Estimated amount of further payment to cheese-manufacturing companies on Balance carried forward .. .. .. .. .. .. .. 258,172 4 2 cheese graded up to and including 18th March, 1937, and exported on or before 31st July, 1937 .. .. .. .. .. .. .. 165,000 0 0 Estimated amount due to cheese-manufacturing companies to preserve equity in respect of grading-dates of produce payable at the 1936-37 and the 1937-38 guaranteed prices .. .. .. .. .. .. .. 28,000 0 0 Proportion of administration and general expenses .. .. .. .. 46,817168 Balance to Dairy Industry Account (being estimated surplus on sale of cheese) .. 18,354 7 6 £258,172 4 2 £258,172 4 2 (Note.—The bulk of the produce unsold at balance date has since been realized at prices in excess of 675. 6d. per hundredweight.)

B.—l [PT. IV], SUP. TO 1937.

PRIMARY PRODUCTS MARKETING DEPARTMENT— continued. WHEY BUTTER Purchase and Sale Account, 1936-37 Season. Shipments for which Complete Sale Proceeds have been received at 31st July, 1937. Dr. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Purchase of 42,041 boxes .. .. .. .. .. .. .. 112,596 7 9 Sale of 42,041 boxes (less United Kingdom sellingcharges, including landing-charges, agents' commission, trade discount, and storage) .. .. 111,969 19 6 Less— Freight .. .. .. .. .. 7,662 13 5 Insurance .. .. .. .. .. 193 14 9 7,856 8 2 — 104,113 11 4 Balance carried forward (deficit on 42,041 boxes) .. .. .. 8,482 16 5 £112,596 7 9 £112,596 7 9 Shipments for which only Partial Sale Proceeds have been received at 31st July, 1937. Dr. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Balance brought forward (deficit on 42,041 boxes) .. .. .. .. 8,482 16 5 Sale of 10,242 boxes (less United Kingdom sellingPurchase of .. .. 15,181 boxes .. .. .. .. 40,694 17 8 charges, including landing- charges, agents' commission, trade discount, and storage) .. .. 31,757 12 10 57,222 boxes Estimated sale value of 4,939 boxes in store, United Kingdom, or afloat at 31st July, 1937 (basis of valuation, 107s. per hundredweight, sterling, less United Kingdom selling-charges) .. .. .. 15,77000 Total boxes, 15,181 .. .. .. .. 47,527 12 10 Less— Freight .. .. .. .. .. 2,767 12 4 Insurance .. .. .. .. .. 86 II 5 2,854 3 9 44,673 9 1 Balance carried forward (estimated deficit on 57,222 boxes) .. .. .. 4,504 5 0 £49,177 14 1 £49,177 14 1 Stocks in Store in New Zealand awaiting Shipment at 31st July, 1937. Dr. £ s. d. Cr. £ s. d. £ s. d. £ s. d. Balance brought forward (estimated deficit on 57,222 boxes) .. .. .. 4,504 5 0 Estimated sale value of 200 boxes (basis of valuation, Purchase value of .. .. .. 200 boxes .. .. .. 562 4 11 108s. per hundredweight sterling, less United Kingdom selling-charges) .. .. .. .. .. 644 0 0 57,422 boxes Less— Freight . . . . .. .. 36 9 3 (1,435 tons Il'cwt.) Insurance .. .. .. .. .. 150 37 14 3 606 5 9 Balance carried forward (estimated deficit on 57,422 boxes), (1,435 tons 11 cwt.) .. 4,460 4 2 £5,066 9 11 £5,066 9 11 £ s. d. £ s. d. Balance brought forward .. .. .. .. .. .. .. 4,460 4 2 Balance to Dairy Industry Account (being estimated deficit on sale of whey butter) .. 5,707 5 9 Proportion of administration and general expenses .. .. .. .. 1,247 1 7 £5,707 5 9 £5,707 5 9 (Note.—The produce unsold at balance date has since been realized at prices in excess of 108s. per hundredweight.)

B—l [PT. IV], SUP. TO 1937.

PRIMARY PRODUCTS MARKETING DEPARTMENT— continued. Administration and General Expenses Account, 1936-37 Season.

United Kingdom. New Zealand. Total. Dr. £ s. d. £ s. d. £ s. d. „ £ a. d. Salaries .. .. .. .. .. .. 10,570 10 6 10,730 3 0 21,300 13 6 Proceeds of export levy on shipment of balance of 1935-36 Legal expenses Ill 4 9 .. Ill 4 9 season s produce _ .. .. .. 6,262 15 2 Office rent, maintenance, cleaning, telephones, and sundry 3,531 12 6 2,263 18 7 5,795 11 1 ocation of expenses to produce Purchase and expenses „ Sale - £ s. d. Postage, cables, printing, and stationery .. .. .. 1,652 17 1 1,752 6 0 3,405 3 1 Creamery butter .. .. .. .. 126,202 1 0 Travelling-expenses .. .. 303 15 8 209 11 8 513 7 4 Whey butter 1,247 1 7 Subscriptions, donations, entertainment, and general expenses 120 5 7 .. 120 5 7 Cheese .. .. .. .. .. 46,817 16 8 Shipping inspection .. .. .. .. .. 1,472 18 11 1,911 7 9 3,384 6 8 174,266 19 3 Agency expenses, Lyttelton .. .. .. .. .. 225 0 0 225 0 0 Audit fees .. .. .. .. .. . . .. 650 0 0 650 0 0 Depreciation (office and departmental equipment) .. .. 238 17 9 221 1 2 459 18 11 18,002 2 9 17,963 8 2 35,965 10 11 £ s. d. Advertising in United Kingdom .. .. .. .. .. .. 39,048 19 11 Premium credit risk insurance .. .. .. .. .. .. 6,206 6 3 45,255 6 2 | Miscellaneous general expenses .. .. .. .. .. .. .. 77953 Cost of remittances to dairy companies .. .. .. .. .. 11,846 9 8 Interest on overdraft at Reserve Bank .. .. .. .. 56,683 2 5 68,529 12 1 Estimate of charges accruing on 1936-37 season's produce unsold at 31st July, 1937 .. 30,000 0 0 £180,529 14 5 £180,529 14 5

B—l [PT. IV] SUP. to 1937.

PRIMARY PRODUCTS MARKETING DEPARTMENT—continued. Dairy Industry Account (Income and Expenditure), Period Ist August, 1936, to 31st July, 1937. Dr. £ s. d. Or. £ s. d. £ s. d. Estimated deficit Ctreamery Butter Account .. 561,397 1 6 Estimated surplus Cheese Account 18,354 7 6 Less estimated deficit Whey Butter Account .. .. 5,707 5 9 12,647 .1 9 Estimated surplus cheese and whey butter .. 12,647 1 9 Balance (estimated deficit Dairy Industry Account, 1936-37 season) .. .. .. .. 548,749 19 9 £561,397 1 6 £561,397 1 6 Balance-sheet as at 31st July, 1937. Liabilities. Assets. Overdraft: Reserve Bank of £ s. d. £ s. d. Sundry debtors— £ s. d. £ s. d. New Zealand .. .. 3,998,118 1 5 For produce and amounts Less balance at Bank of Eng- accrued due .. .. 519,554 5 0 land and Bank of New Internal Marketing Branch 37,569 18 3 Zealand, London .. 14,387 9 2 ; 557,124 3 3 3,983,730 12 3 StocksSundry creditors for accrued charges and sundry Produce.. .. .. 5,733,548 14 2 credit balances .. .. .. .. 2,863,794 5 3 Advertising material and sundries .. .. 3,279 14 0 5,736,828 8 2 Office and departmental equipment .. .. 4,822 6 4 Dairy Industry Account (estimated deficit, 1936-37 season) .. .. .. .. 548,749 19 9 £6,847,524 17 6 £6,847,524 17 6 Notes. A. The following items of expenditure included in the accounts are being authorized in a Finance Bill to be submitted to Parliament during the present session : — (1) Further payment of £165,000 to cheese-manufacturing companies. (2) Interest on overdraft, £56,683 2s. sd. (3) Payment of £30,866 17s. to the Butter-box Pool Account. (4) Advances to Internal Marketing Branch, £37,569 18s. 3d. (5) Additional amounts due on butter and cheese exported after 31st July, 1937, but paid for at the 1936-37 prices, pending the fixing of the 1937-38 prices. (Produce exported after 31st July, 1937, is payable at the 1937-38 prices). (6) Payment of £44,000 to dairy companies (£28,000 on account of cheese and £16,000 on account of butter) to preserve equity in respect of grading-dates for produce payable at the 1936-37 and the 1937-38 guaranteed prices. B. The effect of the validation of the items of expenditure mentioned in paragraphs (5) and (6) above is that the guaranteed prices fixed for the 1936-37 season apply to all export butter graded up to and including the 19th April, 1937, and to all export cheese graded up to and including the 18th March, 1937, and the guaranteed prices fixed for the 1937-38 season apply to all butter and cheese graded after those respective dates. C. In order that the accounts should cover all export butter and cheese manufactured up to and including 31st July, 1937, the quantities in store in New Zealand at that date are included. Ownership of this produce passes to the Crown, in terms of the Primary Products Marketing Act, when it is placed on board ship for export from New Zealand. G. A. DUNCAN, Acting Director of Marketing. I hereby certify that the Purchase and Sale Accounts, the Administration and General Expenses Account, the Income and Expenditure Account, and the 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, Controller and Auditor-General.

10— B. [PT. TV], SUP. TO 1937.

B —l [PT. IV], SUP. TO 1937.

PRIMARY PRODUCTS MARKETING DEPARTMENT—continued. INTERNAL MARKETING BRANCH. Trading Account foe Seven Months ended 31st August, 1937. Dr. £ s. d. Gr. Sundry trading charges, commissions, and trade Gross profits and commissions on trading as under — £ s. d. discounts unallocated .. .. .. 1,776 14 0 Bacon .. .. .. .. .. 4,881 511 Gross profit to Profit and Loss Account .. .. 14,132 911 Butter and cheese .. .. .. .. 6,650 22 Eggs and egg-pulp .. .. .. .. 2,840 10 2 Honey .. .. .. .. . . 367 1 1 Milk-powder .. .. .. .. 461 19 5 Pork .. .. .. .. .. 708 S 2 £15,909 3 11 £15,909 3 11 Profit and Loss Account for the Seven Months ended 31st August, 1937. Dr. £ s. d. Or. £ s. d. Advertising .. .. .. .. .. 6 13 9 Gross profit from trading .. .. .. 14,132 9 11 Audit fees .. .. .. .. .. 120 0 0 Rents receivable, &c. .. .. .. 107 12 1 Bad debts (including reserve) ...... 76 8 11 Cleaning .. .. .. .. .. 32 14 7 Sundry expenses .. .. .. . . 115 9 0 Interest .. .. .. .. .. 607 18 6 Insurance .. .. .. .. •. 146 7 7 Lighting, heating, power .. .. . . 143 4 9 Expenses, motor-vehicles .. .. .. 1,271 8 3 Rates .. .. .. .. .. 79 17 9 Telephones, postages, &c. . . .. . . 280 1 9 Stationery .. . . . . .. . . 286 16 5 Travelling-expenses . . .. .. .. 202 8 7 Wages .. .. .. .. .. 6,564 22 Depreciation . . . . .. . . 566 8 8 Reserve for liability under Workers' Compensation Act .. .. .. .. ' .. 200 0 0 Profit for period transferred to General Reserve Account .. .. .. .. .. 3,540 1 4 £14,240 2 0 £14,240 2 0 Balance-sheet as at 31st August, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Dairy Industry Account .. .. .. 34,594 15 10 Sundry imprest advances .. .. 108 0 0 Sundry creditors .. .. .. .. 22,639 16 8 Sundry debtors .. .. 28,631 7 1 Moneys received on behalf of consignors, and trading Less reserve for bad debts . . 50 0 0 stocks received but not credited .. .. 26,128 11 6 28,581 7 1 Expenses accrued .. .. .. .. 220 14 4 Expenses paid on account Head Office .. .. 2,343 2 1 Reserve for liability under Workers' Compensation Stock on hand .. .. .. .. 9,979 1 6 Act .. . . .. .. .. 200 0 0 Motor-vehicles .. .. .. .. 2,373 2 9 Butter premiums received on account Head Office 6,667 910 Plant .. .. .. .. .. 2,127 6 0 General Reserve, being profit transferred .. 3,540 1 4 Property .. .. .. .. ..27,67368 Goodwill, representing eompensa- £ s. d. tion to vendors of business, paid 5,000 0 0 Actual goodwill paid .. .. 15,000 0 0 20,000 0 0 Commissions accrued and expenses paid in advance 806 3 5 £93,991 9 6 £93,991 9 6 No provision has been made for butter premiums accrued for the month of August on account of Head Office (approximately £2,900). Similarly, no provision has been made for expenses accrued on account of Head Office (approximately £120). F. R. Picot, Director. I hereby certify that the Trading Account, 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. The following comment is appended : Authority for the purcjiase of the business of Picot Bros, and for trading in produce other than dairy-produce is included in the Finance Bill now before Parliament.—J, H. Fowler, Controller and Auditor-General,

B.—l [FT. IV], SUP. to 1937.

LANDS AND SURVEY DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. Administration expenses charged to other Depart- £ s. d. Salaries .. .. .. 208,885 14 7 ments and funds .. .. .. .. 73,235 16 10 Inspection of Crown land .. 10,896 5 7 Miscellaneous services for other Departments .. 27,282 13 2 Rent of offices .. .. 10,475 7 0 Miscellaneous office fees .. .. .. 5,917 12 1 Surveys .. .. .. 15,832 4 2 Lease fees .. .. .. .. .. 2,479 4 4 Travelling-expenses .. .. 4,449 12 6 Surplus on sale of lithographs (estimated) .. 949 3 8 Land Board fees .. .. 3,909 15 1 Surplus on disposal of other assets .. .. 576 17 5 Postages .. .. .. 2,854 15 1 Interest on advances, Greymouth Technical and Maintenance: Motors, £1,731 Hokitika High Schools Endowment and sundries 14 11 3 os. 4d. ; office equipment, Crown grant fees .. .. .. .. 11110 £564 12s. 4d. ; survey equip- Balance carried down .. .. .. 352,525 15 6 ment, £98 9s. lOd. ; typewriters, £179 17s. sd. .. 2,573 19 11 Printing and stationery .. 2,818 10 4 Telephone services .. .. 2,324 17 II Advertising, books, &c. .. .. 1,912 211 Sundry administration costs .. 4,677 8 7 Sundry offices expenses .. .. 1,259 13 4 Tracing - cloth and draughting requisites . . .. .. 1,369 0 3 Grants and subsidies (irrecoverable expenditure on reconstruction work in Hawke's Bay District amounted to £1,896 9s. Bd.) .. .. .. 181,544 16 10 —- 455,784 4 1 Depreciation of assets— Furniture and fittings .. 1,421 16 3 Machinery, instruments, and general equipment .. .. 1,055 7 5 Motor-vehicles .. .. 2,262 9 9 — 4,739 13 5 Writings-off in Suspense .. .. .. 271 11 2 Lithographs, &c., used in office and issued free to other Departments .. .. .. 2,036 3 7 Discount on lithographs .. .. .. 161 13 0 £462,993 5 3 £462,993 5 3 £ s. d. Balance : Excess of expenditure over income for £ s. d. Balance brought down .. .. .. 352,525 15 6 year ended 31st March, 1937 .. .. 355,828 0 7 Interest on capital .. .. .. .. 3,302 5 1 £355,828 0 7 £355,828 0 7 Note. —Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £2,120 15s. 10d., included in the Income and Expenditure Account, is calculated on the basis of rents received from land subject to the Act. These rents are included in the Revenue Accounts relating to Lands of the Crown. Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Furniture and fittings .. .. .. 10,818 16 II Capital Account .. .. .. .. 77,358 1 5 Machinery, instruments, and general equipment .. 9,483 710 Sundry creditors — £ s. d. Motor-vehicles .. .. .. .. 8,212 5 6 Departmental .. .. 2,151 6 1 Lithographs, &c. .. .. .. .. 46,716 6 11 Payments in advance — Publications . . .. . . .. 758 10 0 Lithographs .. .. 23 10 1. Advances from Consolidated Fund: Advances to Miscellaneous office fees .. 7 0 0 Kauri-gum Control Board .. .. .. 1,368 4 8 Miscellaneous .. .. 2 3 6 Debtors— £ s. d. 2,183 19 8 Departmental .. .. 7,216 4 0 Writings-off in Suspense .. .. .. 1,148 1 6 Lithographs supplied .. .. 212 15 5 Treasury Adjustment Account .. .. 364,564 19 6 Miscellaneous office fees .. 1,819 9 5 Miscellaneous .. .. 1,357 16 II 10,606 5 9 Stamps on hand .. .. .. .. 88 7 3 Unexpired season-tickets .. .. .. 226 15 2 Losses in Suspense .. .. .. .. 1,148 1 6 Income and Expenditure Account: Excess of expenditure over income for year ended 31st March, 1937 .. .. .. .. 355,828 0 7 £445,255 2 1 £445,255 2 I 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 8.-l [Pt. IV], and to the departmental note enfaced thereon. — J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1937.

PUBLIC DEBT REDEMPTION FUND. Income and Expenditure Account fob the Year ended 31st March, 1937. Dr. £ s. d. Or. £ s. d. Public Debt Repayment Account: Payments Interest on the Public Debt Redemption Fund— from Consolidated Fund— Public Trustee .. .. .. .. 288,978 16 4 J per cent, on public debt outstanding at 31st State Advances Office .. .. .. 102,927 5 7 March, 1936 .. .. .. .. 1,054,311 17 1 Discharged Soldiers Settlement Account .. 240,000 0 0 i per cent, on public debt redeemed to 31st March, 1936 .. .. .. .. 66,361 4 10 Total income .. .. .. 631,906 1 II 3J per cent, on public debt redeemed to 31st Excess of expenditure over income .. .. 992,601 14 4 March, 1936 .. .. .. .. 464,528 14 0 3J, per cent, on public debt cancelled during the year .. .. .. .. 39,306 0 4 £1,624,507 16 3 £1,624,507 16 3 Balance-sheet as at 31st March, 1937. Liabilities. Assets. £ s. d. Investments— £ s. d. Public Debt Redemption Fund .. .. 17,225,644 10 6 Public Trust Office .. .. .. 7,966,688 11 2 Treasury Adjustment Account .. .. 2,288,117 19 8 State Advances Office(a) .. .. .. 3,258,955 19 4 Discharged Soldiers Settlement Account(ft) .. 6,000,000 0 0 Interest accrued — Public Trust Office .. .. .. 2,682 9 6 State Advances Office .. .. .. 16,753 0 6 Discharged Soldiers Settlement Account .. 19,726 0 7 Interest due and unpaid— State Advances Office .. .. .. 14,955 83 Discharged Soldiers Settlement Account .. 1,155,884 18 7 Cash in State Advances Account .. .. 85,514 7 11 Excess of expenditure over income .. .. 992,601 14 4 £19,513,762 10 2 £19,513,762 10 2 (a) These assets are now represented by stock and contingent Lability of the State Advances Corporation : (b) some substantial reduction in the total value of assets is likely to result upon realization. B. C. Ashwin, M.Com., A.R.A.N.Z., 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, subject to the Departmental notes enfaced thereon. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. to 1937.

STATE ADVANCES OFFICE. ADVANCES TO SETTLERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. State Advances Corporation stock issued in acSundry loans .. .. .. 18,485,301 5 (i cordance with section 38 (1) of the State £ s. d. Suspense Account .. .. .. 2 8 9 Advances Corporation Act, 1934-35 .. 16,822,695 0 0 Sundry creditors .. .. .. 3,501 2 6 Contingent liability of State Advances CorInterest on loans-— poration under section 38 (2) of the State Deferred .. .. 436,250 0 2 Advances Corporation Act, 1934-35 .. 2,018,659 511 Overdue .. .. 53,107 10 7 Properties acquired .. .. .. 2,455 19 6 Accrued .. .. 175,844 11 10 Interest on State Advances Corporation stock 665,202 2 7 accrued but not due at 31st March, 1937 .. 90,220 6 10 Temporary loan — Sundry debtors .. .. .. .. 11l 1 3 Workers Branch .. .. .. 67,631 12 10 Profits of State Advances Corporation for the Rural Advances Branch .. .. 42,909 0 3 year ended 31st March, 1937, payable in Reserve for bad debts .. .. 196,232 18 3 accordance with section 42 of the State Reserve Fund .. .. .. 25,000 0 0 Advances Corporation Act, 1934-35 .. 66,820 19 5 Sinking Fund .. .. .. 2,088,114 13 5 Realization Suspense Account .. .. 29,239 9 3 Loan Charges Account .. .. .. 213,353 3 6 Temporary loan to Local Authorities Branch 506 4 5 Profit and Loss Account .. .. .. 241,237 12 0 Cash in hand and in bank at 31st March, 1937 481 8 7 Sinking Fund investments held by Advances Office Sinking Fund .. .. .. 2,088,114 13 5 £21,573,895 4 1 £21,573,895 4 1 Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d Interest Account: Gross loss for year .. .. 182,790 13 4 Receipts on account properties acquired .. 63 6 7 Management Expenses Account .. .. 689 11 8 Profits from State Advances-Corporation under Furniture Account .. .. .. .. 0 15 5 section 42 of the State Advances Corporation Loan flotation charges written down .. .. 25,932 17 4 Act, 1934-35 .. .. .. .. 66,820 19 5 Balance : Loss for the year .. .. 142,529 11 9 £209,413 17 9 £209,413 17 9 £ s. d. -— Loss for the year .. .. .. .. 142,529 11 9 £ s. d. Balance from previous year .. .. .. 110,580 17 4 Exchange Reserve .. .. .. .. 11,872 17 1 Balance .. .. .. .. .. 241,237 12 0 £253,110 9 1 £253,110 9 1

B.—l [PT. IV], SUP. to 1937.

STATE ADVANCES OFFlCE—continued. ADVANCES TO SETTLERS BRANCH—continued. Interest Account for the Yeae .ended 31st March, 1937. Dr. £ s. d. £ s. d. C'r. £ s. d. £ s. d. Interest on loans .. .. 761,521 16 10 Interest on mortgages .. .. .. 82 18 3 Less overdue and accrued at Interest on State Advances Cor31st March, 1936 .. .. 176,685 14 1 poration stock .. .. 576,228 0 7 584,836 2 9 Less accrued but not due at Interest accrued but not due at 31st March, 1937 .. 175,844 11 10 31st March, 1936 .. .. 91,666 18 2 484,561 2 5 Accrued but not due at 31st March, 1937 .. .. 90,220 6 10 574,781 9 3 Interest on temporary Treasury investment .. .. 4,875 0 0 Less accrued but not due at 31st March, 1936 .. .. 1,849 6 3 3,025 13 9 Balance : Gross loss transferred to Profit and Loss Account .. .. 182,790 13 4 £760,680 14 7 £760,680 14 7 Management Expenses Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Audit fee .. .. .. .. .. 100 0 0 Release fees .. .. .. . . .. 0 15 0 Commission . . .. .. .. . . 122 9 10 Sundry fees .. .. .. .. .. 3 10 6 General expenses .. .. .. .. 4171 Refund insurance premium .. .. .. 0 2 9 Post Office services .. .. .. .. 114 15 0 General .. .. .. .. .. 3 3 8 Printing and stationery .. .. .. 11 18 1 Administration expenses recouped from— Salaries .. .. .. .. .. 102 13 0 Repatriation Branch .. .. .. 595 0 11 Solicitors'costs and Court costs .. .. 50 11 6 Other branches .. .. .. .. 615 0 0 Treasury for management charges .. .. 1,400 0 0 Balance transferred to Profit and Loss Account . . 689 11 8 £1,907 4 6 £1,907 4 6 Geo. G. Rose, Superintendent. Departmental Note. —In terms of the State Advances Corporation Act, 1934-35, all mortgages and certain local-body, investments formerly shown as assets of various branches of the State Advances Office were transferred to the State Advances Corporation of New Zealand, and, in consideration therefor, stock for a certain proportion was issued to the Minister of Finance and the balance shown as a contingent liability of the Corporation. The stock has been allocated to the various branches, having regard to the purpose of the several accounts and the nature of the liabilities. These assets, which have replaced the mortgages previously held, are not legally vested in the Superintendent, but they have been included in the State Advances Office balance-sheets in order to show the financial results of the year's operations. Interest on this stock, together with the proportion of profits payable to the Crown under the State Advances Corporation Act, 1934-35, is paid to the Public Account, where these moneys have been applied in payment of the interest due on the loan capital held by the various branches of the State Advances Office. These amounts have therefore been reflected in the accounts as presented above. The position will be regularized when the provisions of Part lof the Finance Act, 1937, come into force on the 31st March, 1938. By that Act the State Advances Account is abolished, the moneys in that account being transferred to the Public Account and all property vested in the Superintendent declared to be property of the Crown. I hereby 'Certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund ; (2) the State Advances Corporation stock should not appear in the Balance-sheet as an investment of the Superintendent. It is vested in the Minister of Finance, to whom the stock was issued in exchange for mortgage securities transferred to the Corporation in terms of the State Advances Corporation Act, 1934-35 ; (3) contingent liability of the State Advances Corporation should not appear among the assets of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (4) the Profit and Loss Account is overstated to the extent of the interest on the Corporation stock and of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

STATE ADVANCES OFFlCE—continued. RURAL ADVANCES BRANCH. Statement op Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. £ g. d. £ s. d. State Advances Corporation stock issued in ac- £ s. d. Bonds issued .. .. .. 4,213,050 0 0 cordance with section 38 (1) of the State Interest on loans — Advances Corporation Act, 1934-35 .. 3,815,195 0 0 Overdue .. .. .. 81,975 10 1 Contingent liability of State Advances CorAccrued .. .. .. 9,234 1 8 poration under section 38 (2) of the State 91,209 11 9 Advances Corporation Act, 1934-35 .. 254,341 12 8 Reserve for bad debts .. . . 38,303 18 4 Interest on State Advances Corporation stock accrued but not due at 31st March, 1937 .. 20,460 18 10 Interest-tax due in accordance with section 6 and 7of the Finance Act, 1932-33 .. 4,786 0 0 Temporary advance to Settlers Branch . . 42,909 0 3 Realization Suspense Account .. .. 3,261 12 ]1 Profits from State Advances Corporation for the year ended 31st March, 1937, payable in accordance with section 42 of the State Advances Corporation Act, 1934-35 .. 5,173 0 4 Loan Charges Account .. .. .. 126,651 7 11 Profit and Loss Account .. .. .. 69,784 17 2 £4,342,563 10 1 £4,342,563 10 1 Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Interest Account: Gross loss for year .. .. 41,507 17 1 Profits from State Advances Corporation under Loan flotation charges written down .. .. 12,665 2 8 section 42 of the State Advances Corporation Management Expenses Account .. .. 230 0 0 Act, 1934-35 .. .. .. .. 5,173 0 4 Balance: Net loss for year .. .. .. 49,229 19 5 £54,402 19 9 £54,402 19 9 £ s. d. £ s. d. Loss for the year .. .. .. .. 49,229 19 5 Balance .. .. .. .. .. 69,784 17 2 Balance from previous year .. .. .. 20,554 17 9 £69,784 17 2 £69,784 17 2 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Interest on bonds .. .. 209,332 10 3 Interest on State Advances CorLess overdue and accrued at poration stock .. .. 128,678 9 2 31st March, 1936 .. .. 48,302 611 Less accrued at 31st March, 1936 20,434 2 6 161,030 3 4 108,244 6 8 Interest accrued but not due at 31st March, 1937 9,234 1 8 Interest on State Advances Corporation stock accrued but not due at 31st March, 1937 .. .. 20,460 18 10 Interest on mortgages .. .. 70 6 0 Less accrued at 31st March, 1936 19 3 7 51 2 5 Balance : Gross loss transferred to Profit and Loss Account .. .. .. .. 41,507 17 1 £170,264 5 0 £170,264 5 0 Management Account for the Year ended 31st March, 1937. £ s. d. £ s. d. Salaries .. . . .. .. .. 200 0 0 Balance transferred to Profit and Loss Account .. 230 0 0 General expenses . . .. . . .. 30 0 0 £230 0 0 £2.30 0 0 Note.—See departmental note on Advances to Settlers Branch accounts. Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund ; (2) the State Advances Corporation stock should not appear in the Balance-sheet as an investment of the Superintendent. It is vested in the Minister of Finance to whom the stock was issued in exchange for mortgage securities transferred to the Corporation in terms of the State Advances Corporation Act, 1934-35 ; (3) contingent liability of the State Advances Corporation should not appear among the assets of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account ; (4) the Profit and Loss Account is overstated to the extent of the interest on the Corporation stock and of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —J, H. Fowler, Controller and Auditor-General,

B.—l [PT. IV], SUP. to 1937.

STATE ADVANCES OFFICE —continued. ADVANCES TO WORKERS BRANCH. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. State Advances Corporation stock issued in £ s. d. Sundry loans .. .. .. 11,989,026 8 1 accordance with section 38 (!) of the State Sundry creditors .. .. .. 616 17 10 Advances Corporation Act, 1934-35 .. 8,928,460 0 0 Interest on loans — Contingent Liability of State Advances CorDeferred .. .. 81,249 19 9 poration under section 38 (2) of the State Overdue .. .. 164,706 10 8 Advances Corporation Act, 1934-35 .. 3,170,704 5 5 Accrued . . . . 103,311 4 8 Profits of State Advances Corporation for the 349,267 15 1 year ended 31st March, 1937, payable in Reserve for bad debts .. .. 227,662 9 9 accordance with section 42 of the State Sinking Fund .. .. .. 94,402 9 3 Advances Corporation Act, 1934-35 .. 79,788 16 11 Interest accrued but not yet due on State Advances Corporation stock as at 31st March, 1937 .. .. .. .. 47,883 9 1 Sundry debtors . . . . . . 1 12 10 Temporary Loan : Settlers Branch . . . . 67,631 12 10 Realization Suspense Account .. .. 2,117 10 9 Loan Charges Account .. .. .. 141,147 59 Sinking Fund investments held by Advances Office Sinking Fund .. . . .. 94,402 9 3 Profit and Loss Account .. .. .. 128,838 17 2 £12,660,976 0 0 £12,660,976 0 0 Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Interest Account: Gross loss for year .. .. 186,110 14 11 Profits from State Advances Corporation under Management Expenses Account .. . . 349 15 0 section 42 of the State Advances Corporation Loan-flotation charges written down .. .. 22,167 4 2 Act, 1934-35 .. .. .. .. 79,788 16 11 Balance: Net loss for year .. .. .. 128,838 17 2 £208,627 14 1 £208,627 14 1 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Interest on loans .. .. 547,259 711 Interest on State Advances CorLess overdue and accrued at poration stock .. .. 305,120 19 11 31st March, 1936.. .. 160,057 17 0 Less overdue and accrued at 387,201 10 11 31st March, 1936.. .. 48,602 8 4 Interest on loans accrued at 31st March, 1937 .. 103,311 4 8 256,518 11 7 Interest accrued but not due at 31st March, 1937. . .. 47,883 9 1 304,402 0 8 Balance : Gross loss transferred to Profit and Loss Account .. .. .. .. 186,110 14 11 £490,512 15 7 £490,512 15 7 Management Expenses Account for the Year ended 31st March, 1937. Dr. £ S. d. Cr. £ s. d. Salaries .. . . .. . . . ■ 300 0 0 Release fees .. .. . . .. . . 0 5 0 General expenses .. .. .. .. 50 0 0 Balance transferred to Profit and Loss Account .. 349 15 0 £350 0 0 £350 0 0 Note. —See departmental note on Advances to Settlers Branch accounts. Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund ; (2) the State Advances Corporation stock should not appear in the Balance-sheet as an investment of the Superintendent. It is vested in the Minister of Finance, to whom the stock was issued in exchange for mortgage securities transferred to the Corporation in terms of the State Advances Corporation Act, 1934-35 ; (3) contingent liability of the State Advances Corporation should not appear among the assets of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (4) the Profit and Loss Account is overstated to the extent of the interest on the Corporation stock and of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV], SUP. TO 1937.

STATE ADVANCES OFFlCE—continued. LOCAL AUTHORITIES BRANCH. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Sundry loans .. .. .. .. 2,778,690 15 7 State Advances Corporation, Reserve Contribu-Loan-moneys: Unexpended balance under tion Account .. .. .. .. 2,750,443 5 5 section 72, Local Bodies' Loans Act, 1913 .. 3,987 12 10 Loan Charges Account .. .. .. 22,413 11 10 Temporary loan from Public Debt Sinking Fund 449 11 0 Amount due by State Advances Corporation Temporary loan from Settlers Branch .. 506 4 5 pursuant to section 35 of the State Advances Interest on loans — £ s. d. Corporation Act, 1934-35, but not paid at Overdue.. .. .. 31,776 10 0 31st March, 1937 .. .. .. 62,256 1 0 Accrued .. .. .. 11,65113 1 Sinking Fund investments held by Advances 43,428 3 1 Office Sinking Fund .. . i .. 81,091 0 9 Premium on conversion .. .. . . 432 15 10 Sundry creditors for management expenses .. 148 18 9 Sinking Fund .. .. .. .. 81,091 0 9 Balance: Profit and Loss Account .. .. 7,468 16 9 £2,916,203 19 0 £2,916,203 19 0 Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Loan-flotation charges written down .. .. 1,116 10 4 Balance: Interest Account .. .. .. 9,534 4 4 Net profit for year .. .. .. .. 8,417 14 0 £9,534 4 4 £9,534 4 4 £ s. d. £ s. d. Balance at 31st March, 1936 .. .. .. 948 17 3 Net profit for year .. .. .. .. 8,417 14 0 Balance .. .. .. .. .. 7,468 16 9 £8,417 14 0 £8,417 14 0 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Gr. £ s. d. Interest on loans .. .. 102,650 19 2 Interest payable in accordance with section 35 of Less accrued at 31st March, the State Advances Corporation Act, 1934-35 .. 112,256 1 0 1936 .. .. .. 11,580 15 7 —— 91,070 3 7 Interest on loans accrued but not due .. .. 11,651 13 1 Balance to Profit and Loss Account .. .. 9,534 4 4 £112,256 1 0 £112,256 1 0 Note, —See departmental note on Advances to Settlers Branch accounts. Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The amount of exchange paid in respect of the interest which has been paid in London on the loans of this account has not been charged to the account, but has been borne by the Consolidated Fund ; (2) the State Advances Corporation Reserve Contribution Account, which represents the capital moneys secured by local-body debentures transferred to the Corporation, should not appear in the Balance-sheet as an investment of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation the Corporation is required to pay to Public Account interest on these moneys, which form part of the General Reserve Fund of the Corporation ; (3) the Profit and Loss Account is overstated to the extent of the interest payable on the amount of the debentures so transferred in accordance with section 35 of the State Advances Corporation Act, 1934-35. The interest payable is required to be paid to Public Account and not the State Advances Account; (4) accumulated losses amounting to £121,125 os. sd. have been written off against the Sinking Fund, contrary to the purpose for which that Fund was established. —J .H. Fowler, Controller and AuditorGeneral.

11 —B. 1 [PT. IV], Sup. TO 1937.

B.—l [PT. IV], SUP. to 1937.

STATE ADVANCES OFFICE —continued. PUBLIC DEBT SINKING FUND BRANCH. Statement op Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. Sinking Fund created under the provisions of £ s. d. Investment Account— £ s. d. the Public Debt Extinction Act, 1910 .. 3,258,955 19 4 Advances not due : Local bodies .. .. 1,571,778 16 9 Suspense Account .. . . .. 87 19 10 Instalments of principal overdue : Local Management Account .. .. .. 49 12 0 bodies .. .. .. .. 11,993 14 3 Interest due to Consolidated Fund in accordance State Advances Corporation stock issued in with section 12 (a), Repayment of Public accordance with section 38 (1) of the State Debt Act, 1925 — £ s. d. Advances Corporation Act, 1934-35 .. 393,650 0 0 In hand at 31st March, 1937.. 85,514 711 New Zealand Government 3-per-cent. stock .. 66,350 0 0 Overdue at 31st March, 1937.. 14,955 8 3 Contingent liability of State Advances CorAccrued at 31st March, 1937.. 16,753 0 6 poration under section 38 (2) of the State 117,222 16 8 Advances Corporation Act, 1934-35 .. 1,242,365 13 2 Profits of State Advances Corporation for the year ended 31st March, 1937, payable in accordance with section 42 of the State Advances Corporation Act, 1934-35 .. 29,563 12 4 Temporary advance to Local Authorities Branch 449 11 0 Sundry debtors for interest .. .. 0 6 8 Interest overdue on loans to local bodies . . 14,955 1 7 Interest accrued on loans to local bodies .. 16,753 0 6 Interest accrued on New Zealand Government stock .. .. .. .. .. 409 0 0 Interest accrued on State Advances Corporation stock .. .. .. . . .. 2,111 3 0 Cash at bank .. .. .. .. 25,936 8 7 £3,376,310 7 10 £3,376,316 7 10 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Gr. £ s. d. £ s. d. Interest on investments due to Con- Interest on loans to local bodies .. 68,643 11 8 solidated Fund in accordance Less overdue and accrued at 31st with section 12 (a), Repayment March, 1936 .. .. 34,230 7 9 of the Public Debt Act, 1925 — 34,413 3 11 Paid to Treasury . . .. 69,277 17 2 Interest on State Advances CorIn hand at 31st March, 1937 .. 85,514 7 11 poration stock .. .. 919 17 0 Overdue at 31st March, 1937 .. 14,955 8 3 Accrued but not due at 31st Accrued at 31st March, 1937 .. 16,753 0 6 March, 1937 .. .. 2,111 3 0 3,031 0 0 186,500 13 10 Interest on N.Z. Government stock 4,125 0 0 Less overdue and accrued at Accrued but not due at 31st 31st March, 1936.. .. 34,230 7 9 March, 1937 .. .. 409 0 0 4,534 0 0 152,270 6 1 Profits from State Advances Corporation for the Less due to Treasury, 31st year ended 31st March, 1937, in accordance with March, 1936, and not yet section 42 of the State Advances Corporation paid . . .. .. 49,343 0 6 Act, 1934-35 .. .. .. .. 29,563 12 4 • — 102,927 5 7 Conversion premiums .. .. .. 113 19 1 Loss on realization written off .. .. 436 18 6 Sundry debtors for interest .. .. . . 0 6 8 Interest overdue at 31st March, 1937, on loans to local lodies .. .. .. .. 14,955 1 7 Interest accrued at 31st March, 1937, on loans to local bodies .. .. .. .. 16,753 0 6 £103,364 4 1 £103,364 4 1 Note. —See departmental note on Advances to Settlers Branch accounts. Geo. G. Eose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The contingent liability of the State Advances Corporation should not appear among the assets of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (2) the Interest Account is overstated to the extent of the profits of the Corporation which have been paid to the Public Account in accordance with the statute. —J. H. Fowler, Controller and Auditor-General.

B. —1 [PT. IV], SUP. to 1937.

STATE ADVANCES OFFlCE—continued. ADVANCES OFFICE SINKING FUND ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Sinking Fund .. .. .. .. 2,263,608 3 5 Contingent liability of the State Advances Corporation under section 38 (2) of the State Advances Corporation Act, 1934—35 .. 2,263,608 3 5 £2,263,608 3 5 £2,263,608 3 5 Note. —See departmental note on Advances to Settlers Branch accounts. Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby, subject to the departmental notes enfaced thereon and to the following exceptions : (1) The contingent liability of the State Advances Corporation should not appear among the assets of the Superintendent, as it is not the property of the Superintendent. In terms of the legislation, so long as this liability exists the surplus profits of the Corporation are payable to the Public Account and not to the State Advances Account; (2) the assets of the fund should include local-body investments which have been transferred to the Public Debt Sinking Fund Branch without legislative authority. —J. H. Fowler, Controller and Auditor-General.

FISHING-INDUSTRY PROMOTION ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. £ s. d. Liability to Consolidated Fund in terms of section 22, £ s. d. Investment Account: Instalments of principal overdue 75 8 6 Finance Act, 1926 .. .. .. .. 415 0 0 Sinking Fund investments held by Public Debt ReSinking Fund .. .. .. .. ..2135 demption Fund .. .. .. .. *62 610 Interest on bills of sale overdue .. .. .. 8 18 Sundry debtors .. .. .. .. .. 19 5 0 Profit and Loss Account .. .. .. .. 270 6 2 Cash at bank .. .. .. .. . . 015 3 £436 3 5 £436 3 5 * This amount includes the sum of £41 3s. sd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr £ s. d. Management Expenses Account .. .. .. 5 0 0 Balance transferred from Interest Account .. .. 5 10 10 Balance : Profit for year .. .. .. 0 10 10 £5 10 10 £5 10 10 £ s. d. £ s. d. Balance as at 31st March, 1936 .. .. .. 270 17 0 Profit for year .. .. .. .. .. 010 10 Balance .. .. .. .. .. 270 6 2 £270 17 0 £270 17 0 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. Balance to Profit and Loss Account .. .. .. 510 10 Accrued interest on loan liability provided but not £ s. d. required (now written back) .. .. 5 10 10 £5 10 10 £5 10 10 • — — Management Expenses Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. General expenses .. .. .. .. ..500 Balance transferred to Profit and Loss Account .. 5 0 0 £5 0 0' £500 Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

12 —B. 1 [PT. IV], SUP. TO 1937.

B.—l [PT. IY], SUP. TO 1937.

STATE ADVANCES OFFlCE—continued. FRUIT-PRESERVING INDUSTRY ADVANCES ACCOUNT. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. Investment Account — £ s. d. £ s. d. Sundry loans .. .. .. 43,858 14 3 Advances not due .. .. 13,950 7 6 Less loan liability redeemed and Instalments overdue .. .. 4,538 12 7 discharged from Consolidated 18,489 0 1 Fund .. .. .. 6,008 14 3 Sundry debtors .. .. .. 46 10 6 Instalments postponed: Interest .. 299 15 0 37,850 0 0 Sinking Fund investments held by Less loan liability redeemed by Public Debt Redemption Fund. . .. *937 8 11 Public Debt Repayment Ac- Interest on mortgages— count .. .. .. 5,000 0 0 Overdue .. .. .. 1,212 3 3 Accrued .. .. .. 69 8 6 32,850 0 0 - - 1,281 11 9 Less loan liability repaid .. 3,000 0 0 Realization Suspense Account .. .. .. 7,537 9 1 29,850 0 0 Profit and Loss Account .. .. .. 3,764 10 9 Liability to Consolidated Fund in terms of sec- Cash at bank .. .. .. .. 5,371 16 6 tion 22 of the Finance Act, 1926 .. .. 5,000 0 0 Interest on loans accrued .. .. .. 389 5 6 Interest on loans overdue .. .. .. 1,044 15 0 Reserve for bad debts .. .. .. 1,119 10 0 Sinking Fund .. .. .. .. 324 12 1 £37,728 2 7 £37,728 2 7 * This amount includes the sum of £612 16s. lOd. capital paid into the Sinking Fund in accordance with the Public Debt Extinction Act, 1910. Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. dInterest Account: Gross loss for year .. 28 16 4 Balance : Loss for the year .. .. 51 18 1 Management Expenses Account .. .. 23 1 9 £51 18 1 £51 18 1 £ s. d. £ s. d. Loss for the year .. .. .. .. 51 18 1 Balance .. .. .. .. .. 3,764 10 9 Balance at 31st March, 1936 .. .. .. 3,712 12 8 £3,764 10 9 £3,764 10 9 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. Cr. £ s. d. £ s. d. Interest on loan capital .. .. 1,044 15 0 Interest on mortgages .. .. 847 3 5 Less accrued at 31st March, 1936 .. 428 8 1 Interest on mortgages— 616 611 Overdue at 31st March, 1937 .. 1,212 3 3 Accrued at 31st March, 1937 .. .. 389 5 6 Accrued at 31st March, 1937 .. 69 8 6 2,128 15 2 Less overdue and accrued at 31st March, 1936 .. .. .. 1,151 19 1 976 16 1 Balance : Gross loss to Profit and Loss Account 28 16 4 £1,005 12 5 £1,005 12 5 Management Expenses Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Solicitors' costs .. .. .. .. ..419 Release fees .. .. .. . . . . 10 0 Administration expenses .. .. .. .. 20 0 0 Balance transferred to Profit and Loss Account . . 23 1 9 £24 19 £24 1 9 Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.—, J, H. Fowler, Controller and Auditor-General,

B.—l [PT. IV], SUP. TO 1537.

STATE ADVANCES OFFICE —continued. COLD-STORAGE ADVANCES ACCOUNT. Statement op Liabilities and Assets as at 31st March, 1937. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Sundry loans .. .. .. 36,500 0 0 Investment Account .. .. .. 8,487 18 7 Less loan liability redeemed and Sinking Fund investments.. .. .. 1,420 10 1 discharged from Consolidated Interest on mortgages — Fund .. .. .. 7,500 0 0 Overdue .. .. 1,228 4 10 Accrued .. . . . . 164 7 8 29,000 0 0 1,392 12 6 Less loan liability redeemed by Suspense Account . . .. .. .. 33 5 0 Public Debt Repayment Account 1,530 0 0 Profit and Loss Account .. .. .. 14,457 9 7 Cash .. .. .. .. .. 4,174 12 11 27,470 0 0 Less loan liability repaid .. 8,700 0 0 18,770 0 0 Capital Reduction Account .. .. .. 7,50000 Liability to Consolidated Fund in terms of section 22, Finance Act, 1926 .. .. .. 1,530 0 0 Interest on loans— Accrued .. .. .. .. .. 134 19 9 Overdue .. .. .. .. . . 1,137 13 6 Reserve for bad debts .. .. .. 61 16 5 Sinking Fund .. .. .. .. 831 19 0 £29,966 8 8 £29,966 8 8 Profit and Loss Account for the Year ended 31st March, 1937. Dr. £ s. d. Cr. £ s. d. Interest Account: Gross loss for year .. .. 135 16 1 Balance: Loss for the year .. .. .. 145 11 1 Management Expenses Account .. .. 9 15 0 . £145 11 1 £145 11 1 t- £ £ s. d. Balance .. .. .. .. .. 14,457 9 7 Net loss for the year .. .. .. .. 145 11 1 Balance as at 31st March, 1936 .. .. 14,311 18 6 £14,457 9 7 £14,457 9 7 Interest Account for the Year ended 31st March, 1937. Dr. £ s. d. £ s. d. C'r. £ s. d. £ s. d. Interest on loans .. .. .. 1,137 13 6 Interest on mortgages .. .. 530 12 11 Less overdue and accrued at 31st Interest on mortgages— March, 1936 .. .. .. 678 5 9 Overdue at 31st March, 1937 1,228 4 10 459 7 9 Accrued at 31st March, 1937 . . 164 7 8 Interest accrued at 31st March, 1937 .. .. 134 19 9 — 1,923 5 5 Less overdue and accrued at 31st March, 1936 .. .. .. 1,464 14 0 458 11 5 Balance to Profit and Loss Account .. .. 135 16 1 £594 7 6 £594 7 6 Management Expenses Account for the Year ended 31st March, 1937. £ s. d. £ s. d. Administration expenses .. .. .. ..1000 Sundry fees .. .. .. .. ..050 Balance transferred to Profit and Loss Account .. 9 15 0 £10 0 0 £10 0 0 Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1937.

STATE ADVANCES OFFICE —continued. REPATRIATION. Statement of Liabilities and Assets as at 31st March, 1937. Liabilities. £ s. d. Assets. Liability to Redemption Account as at Ist Investment Account : Principal £ s. d. £ s. d. April, 1925 .. .. .. .. 1,290,182 2 1 owing on bills of sale .. 151,400 3 2 Less repayments to 31st March, 1937 .. 199,591 0 7 Less Suspense adjustments .. 145 12 4 1,090,591 1 6 151,254 10 10 Less expenditure irrecoverable £ s. d. Writings-off in Suspense .. 8,232 7 6 to 31st March, 1936 .. 914,871 4 3 159,486 18 4 Losses on realization for the Interest on bills of sale overdue .. .. 3,197 3 9 year ended 31st March, Lodgments in transit .. .. .. 55 17 8 1937 .. .. .. 15,582 0 4 Cash at bank .. .. .. .. 2,539 13 7 Management Expenses Account for the year ended 31st March, 1937 .. 595 0 11 931,048 5 6 Liability to Redemption Aecount as at 31st March, 1937 .. 159,542 16 0 Sundry creditors— Principal (Treasury) .. 2,248 11 9 Interest (Treasury) .. 243 1 2 Commission .. .. 14 1 11 2,505 14 10 Suspense Account .. .. .. 33 18 9 Interest on advances from War Expenses Account overdue .. .. .. .. 3,197 3 9 £165,279 13 4 £165,279 13 4 Interest Account for the Year ended 31st March, 1937. Br £ s. d. Or. £ s. d. £ s. d. Interest paid to Treasury .. .. .. 299 3 8 Interest on bills of sale .. .. 1,145 3 0 Interest written off during year .. .. 602 18 2 Interest on bills of sale overdue at 31st Interest in hand due to Treasury at 31st March, March, 1937 .. .. .. 3,197 3 9 1937 .. .. .. .. .. 243 1 2 — Interest due to Treasury overdue at 31st March, 4,342 6 9 1937 .. .. .. .. .. 3,197 3 9 Less overdue at 31st March, 1936 .. 4,077 6 1 265 0 8 4,342 6 9 Less interest due to Treasury overdue at 31st March, 1936 .. .. .. 4,077 6 1 £265 0 8 £265 0 8 Management Expenses Account for the Year ended 31st March, 1937. Dr. £ s. d. Gr. £ s. d. Commission .. .. .. .. .. 122 910 Balance recouped in accordance with section 13 (3), Contingencies .. .. .. .. .. 237 State Advances Amendment Act, 1922 .. .. 595 011 Postages and telegrams .. .. .. .. 40 0 0 Post Office services .. .. .. . . 44 1 0 Salaries .. .. .. .. .. 330 0 0 Solicitors' costs .. .. .. .. .. 50 11 6 Printing and stationery .. ... ~ ... 5150 £595 0 11 £595 0 11 Geo. G. Rose, Superintendent. I hereby certify that the Balance-sheet and accompanying accounts have been duly examined and compared with the books and documents submitted for audit, and correctly state the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

B. —1 [PT. IV], SUP. TO 1937.

STATE BALANCE-SHEET AS AT 31ST MARCH, 1937. Liabilities. Assets. Capital — £ s. d. Land and buildings, including Crown, settlement, and £ s. d Public debt* .. .. .. 290,370,199 11 10 endowment land, departmental land and buildings 41,297,285 12 3 Rural Advances bonds .. .. 4,213,060 0 0 State forests, nurseries, and plantations .. .. 39,440,629 13 8 Employment Promotion Fund .. 566,170 4 2 Railways, including permanent-way and works, Public Debt Redemption Fund .. 17,225,644 10 6 rolling-stock, and unopened lines .. .. 60,562,282 2 8 Dairy Industry Ac- Telegraphs, telephones, and wireless systems .. 11,485,960 16 4 count overdraft — Electrical schemes .. .. .. .. 15,370,810 11 2 Primary Products £ s. d. Drainage and irrigation schemes .. .. 4,644,117 811 Marketing f .. 6,171,503 6 6 Collieries, sawmills, quarries, &c. .. .. 447,672 12 4 Internal Marketing 54,405 2 1 Armament and military stores, aviation equipment 2,779,025 1 4 6,225,908 8 7 Oyster-beds, fish-hatcheries, equipment, &c. .. 123,091 6 7 Creditors — Wharves, bridges, harbour-works, lighthouses, &c... 709,658 19 4 Sundry.. .. .. .. 3,081,797 17 4 Plant, material, and furniture .. .. .. 3,900,029 0 4 Interest on public debt accrued but Libraries, books, museum exhibits, stationery, not due* .. .. .. 2,270,510 18 1 stamps, &c. .. .. .. .. 182,760 10 2 Wages and other payments accrued 15,359 18 10 Live and dead stock, farm crops, &c. .. .. 436,717 6 10 Payments in advance, &c. .. .. 323,462 11 0 Government steamers, launches, motor-cars, &c. .. 521,895 14 10 Reserves — Advances on loan or mortgage .. .. .. 4,380,109 12 2 General .. .. .. 4,258,449 12 7 Dairy-produce on hand, &c.f .. .. .. 6,171,503 6 6 Sinking fund and reserves for loan- Debtors— redemption .. .. .. 2,715,37117 10 Sundry .. .. .. ... .. 3,179,070 16 4 Depreciation .. .. .. 6,575,695 0 6 Unpaid purchase-price of land and buildings, and Fire, accident, and marine insurance, interest thereon .. .. .. .. 1,370,211 13 4 bad debts, &c. .. .. 973,059 11 4 Postponed rents, &c. .. .. .. 101,506 16 10 Amount held on-deposit .. .. 756,435 1 3 Interest and rent, due and unpaid, and due and Suspense Account .. .. .. 222,141 7 2 accrued .. .. .. .. .. 1,329,542 1 2 Post Office investment and war-loan Special investments— certificates .. .. .. 790,696 3 8 Nauru phosphate rights .. .. .. 565,040 0 0 Miscellaneous liabilities .. .. 91 4 5 Bank of New Zealand shares .. .. .. 2,109,375 0 0 Excess of assets over liabilities .. 66,469,757 2 1 Reserve Bank of New Zealand .. .. 1,626,081 5 0 Public Trust Office (Public Debt Redemption Fund, &c.) .. .. .. .. 7,966,688 11 2 Crown interest in State Advances Corporation .. 34,217,881 0 2 Special assets of various accounts—■ Native land schemes, &c. .. .. .. 1,083,677 3 8 Unallocated loan charges .. .. .. 552,140 8 6 Payments in advance .. .. .. .. 417,466 11 8 Properties acquired by Crown and properties in course of realization .. .. .. 618,968 17 1 Investments— Reserve Fund .. .. .. .. 357,897 0 10 Sinking funds.. .. .. .. .. 640,015 3 0 Miscellaneous, including investment of Treasury accounts .. .. .. .. 7,518,693 7 0 National Development Account— Expenditure on— £ s. d. Main highways, roads, &c. 32,002,001 3 9 Development of mining .. 867,467 15 11 Education, &c. .. .. 8,752,949 14 3 Immigration .. .. 3,318,866 6 5 Harbour-works . . . . 1,047,448 9 1 Land-development .. 924,947 18 11 46,913,681 8 4 Other loan expenditure— War expenditure .. .. 67,475,747 9 5 Naval defence .. .. 1,389,656 1 5 Local bodies .. .. 3,037,229 19 2 Maori-land settlement .. 247,145 0 0 Miscellaneous .. .. 4,833,057 0 3 76,982,835 10 3 Cash— Public Account .. .. 5,935,261 9 2 Receiver-General .. .. 105,974 19 7 State Advances Office Account 38,504 15 5 Broadcasting Account .. 100,339 10 6 Housing Account .. .. 43,133 4 6 Post Office or Post Office Savings-bank .. .. 477,877 15 4 Deposit accounts .. .. 48,689 9 5 In hand and in transit .. 35,451 1 9 Deposit with Bank of International Settlements .. 36,023 0 0 Public Trust Office .. 195,989 12 0 7,017,244 17 8 Miscellaneous assets .. . . . . . . 32,233 13 9 £407,053,801 1 2 £407,053,801 1 2 * See Note (2) below. -f- See Note (3) 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, £810,879 6s. Id. is held by investment accounts within the Public Account. Interest accrued in respect of this sum is also shown in both sides of the Balance-sheet. (3) As the accounts of the Primary Products Marketing Department close on 31st July, the accounts of the Primary Products Branch of the Dairy Industry Account are reflected herein by showing an asset for "Dairy-produce on hand, &c." against the liability for overdraft as at 31st March, 1937.

B. —1 [PT. IV], SUP. TO 1937.

(4) Contingent liabilities :— Subsidies (not including accumulated interest) short paid to— £ s. d. Teachers' Superannuation Fund .. .. .. .. .. 1,673,284 0 0 Public Service Superannuation Fund .. .. .. .. 2,951,007 0 0 4,624,291 0 0 Excess of subsidies recommended by Actuary over subsidies paid : Railway Superannuation Fund .. .. .. .. .. .. 1,755,275 0 0 6,379,566 0 0 £ s. d. Local authorities, loans guaranteed by the Government .. 639,575 0 0 Less accumulated sinking funds .. .. .. 360,931 15 5 278,643 4 7 State Advances Corporation, stock guaranteed by the Government .. .. 39,774,500 0 0 £46,432,709 4 7 B. C. Ashwin, M.Com., A.R. A.N.Z., Accountant to the Treasury. I hereby certify that the above Balance-sheet, which is a statement of the amalgamated departmental Balancesheets already published, has been examined and correctly states the position as disclosed therein, subject to the above Treasury notes and to the departmental and Audit notes and comments enfaced on the original Balancesheets. —J. H. Fowler, Controller and Auditor-General.

DOMINION OF NEW ZEALAND. State Income and Expenditure Account for Year ended 31st March, 1937. Expenditure. Income. General administration — £ s. d. £ s. d. Taxation— £ s. d. £ s. d. Treasury, Audit, Internal Customs .. .. 10,458,547 9 3 Affairs, and other De- Income-tax .. .. 6,749,942 4 4 partments .. .. 1,786,048 13 1 Employment-tax .. 4,329,399 9 8 Interest on war and other Stamp and Death Duties 3,181,402 2 0 unproductive debt .. 2,681,885 310 Sales-tax .. .. 3,043,299 16 7 Exchange on remittances Petrol and tire tax, &c. 1,855,803 010 (unrecouped) .. 1,581,351 3 9 Land-tax .. .. 1. ,049,610 1 1 6,049,285 0 8 Other taxation .. 74,926 6 2 Expenses of Taxation Departments.. .. 344,855 16 9 30,742,930 9 11 Law and order .. .. .. .. 1,179,622 8 3 Profits from Reserve Bank, &c. .. .. 149,019 14 8 Defence .. .. .. •• 1,173,302 5 5 Rents, royalties, and other territorial revenues 1,393,007 11 0 Maintenance of public works and services .. 2,715,196 1 6 Interest and dividends .. .. .. 3,163,215 11 5 Development of primary and secondary indus- Fees and fines .. .. .. .. 1,078,000 8 8 tries .. .. .. ■■ .. 1,115,789 12 II Revenues of commercial Social services— £ s. d. Departments— £ s. d. Employment promotion.. 4,416,783 4 6 Railways .. .. 7,790,651 3 2 Pensions .. ..5,021,222 17 4 Post Office .. .. 3,881,074 11 2 Education .. .. 4,068,900 9 3 Electric supplv .. 1,216,468 510 Health .. .. 1,013,453 5 11 Housing .. .. 27,679 5 11 Mental Hospitals .. 670,159 12 6 Other .. .. 369,765 18 10 Other social services .. 262,532 4 8 13,285,639 411 15,453,051 14 2 Miscellaneous revenues— Land development and working .. .. 1,946,673 15 4 Social-service Departments 321,262 16 1 Expenses of Investment Ac- Development of primary counts— £ s. (1. and secondary industries 187,885 9 2 Interest on loan capital 2,094,850 12 I Other miscellaneous Other expenditure .. 112,519 4 8 revenue .. .. 582,674 17 8 — 2,207,369 16 9 1,091,823 2 11 Expenditure of commercial Departments— Railways .. .. 9,196,547 5 9 Post Office .. ..3,872,839 14 8 Electric supply .. 1,080,434 9 2 Housing .. .. 18,612 12 3 Other.. .. .. 319,649 19 8 1.4,488,084 1 6 Total expenditure .. .. .. 46,673,230 13 3 Excess of income over expenditure .. .. 4,230,405 10 3 £50,903,636 3 6 £50,903,636 3 6 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. I hereby certify that the State Income and Expenditure Account has been duly examined and compared with the relative books and documents submitted for audit, and correctly states the position as disclosed thereby.— J. H. Fowler, Controller and Auditor-General.

B.—l [PT. IV]. SUP. TO 1937.

TREASUKY: MISCELLANEOUS. Income and Expenditure Account foe the Yeab ended 31st March, 1937. Expenditure. Income. £ s. d. £ s. d. £ s. d. Profits of Reserve Bank and trading institutions 149,019 14 8 Interest on loans .. 10,141,352 15 10 Interest on cash balances .. .. 240,899 2 3 Less already included in Interest charged on Public Works Fund and other accounts .. 5,840,190 911 Consolidated Fund capital .. .. 1,619,277 2 1 4,301,162 5 11 Gold duty .. .. .. ~ 2,717 9 6 Costs of exchange (unrecouped) .. .. 1,581,351 3 9 Unclaimed moneys .. .. .. 5,410 17 10 Subsidies to superannuation funds .. .. 200,000 0 0 Sundry receipts .. .. .. .. 63,614 10 8 Miscellaneous .. .. .. .. 62,592 0 5 Excess of expenditure over income .. .. 4,064,166 13 1 £6,145,105 10 1 £6,145,105 10 1 Balance-sheet as at 31st March, 1937. £ s. d. £ s. d. £ s. d. Public debt .. .. 290,370,199 11 10 Cash in Public Account .. .. .. 4,096,154 15 4 Less portion allocated to Cash and investments : Receiver-General's other balance-sheets 210,477,298 17 8 Deposit Account .. .. .. 54,648 2 0 79,892,900 14 2 Interest on investments of Treasury Accounts : Interest on public debt: Accrued .. .. 1,654,950 14 0 Accrued .. .. .. .. 9,909 17 3 Sundry depositors .. .. .. 393,328 10 1 Sinking fund investments .. .. .. 225,458 16 4 Sinking Fund Reserve .. .. .. 225,458 16 4 Advances on loan or mortgage .. .. 2,479 4 1 Treasury Adjustment Account .. .. 5,964,384 5 0 Deposit with Bank of International Settlements 36,023 0 0 Investment in Reserve Bank .. .. 1,626,081 5 0 Investment in State Advances Corporation .. 1,031,708 9 0 Interest on loans paid in advance .. .. 1,557 7 3 Miscellaneous loan expenditure .. .. 76,982,835 10 3 Income and Expenditure Account .. .. 4,064,166 13 1 £88,131,022 19 7 £88,131,022 19 7 B. C. Ashwin, M.Com., A.R.A.N.Z., Accountant to the Treasury. Treasury Notes.—(l) The above accounts include certain income, expenditure, assets, and liabilities of the State which cannot be appropriately recorded in any other departmental accounts. (2) The asset account —Miscellaneous Loan Expenditure—is included to represent expenditure of certain loanmoneys 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 .. .. .. .. .. .. 1,626,081 5 0 State Advances Corporation investment .. .. .. .. .. 1,031,708 9 0 War expenses .. .. .. .. .. .. .. .. 64,467,428 0 10 Defence and Maori Wars . . .. .. .. .. . . 3,008,319 8 7 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 Opening up .. .. .. . .. .. .. .. 451,411 0 0 Maori land-settlement .. . . . . .. . . .. .. 247,145 0 0 Westport Harbour .. . . . . . . . . . . .. 244,675 9 11 Revenue deficiencies .. .. .. .. .. .. .. 2,216,856 6 6 Old provincial liabilities.. .. .. .. .. .. .. 878,738 19 9 Loan charges, &c. .. .. . . . .. .. .. 155,050 14 0 £79,892,900 14 2 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 B. —1. [Part IV.] —J. H. Fowler, Controller and Auditor-General.

Approximate Cost of Paper.—Preparation, not given ; printing (547 copies ), £140.

By Authority: E. V. Paul, Government Printer, Wellington. —1938,

Price Is. 9d.]

This report text was automatically generated and may include errors. View the full page to see report in its original form.

Permanent link to this item

https://paperspast.natlib.govt.nz/parliamentary/AJHR1938-I.2.1.3.5

Bibliographic details

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.), Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Word Count

45,141

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Using This Item

No known copyright (New Zealand)

To the best of the National Library of New Zealand’s knowledge, under New Zealand law, there is no copyright in this item in New Zealand.

You can copy this item, share it, and post it on a blog or website. It can be modified, remixed and built upon. It can be used commercially. If reproducing this item, it is helpful to include the source.

For further information please refer to the Copyright guide.

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Using This Item

No known copyright (New Zealand)

To the best of the National Library of New Zealand’s knowledge, under New Zealand law, there is no copyright in this item in New Zealand.

Permanent link to this item

Bibliographic details

Word Count

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Using This Item

No known copyright (New Zealand)

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Using This Item

No known copyright (New Zealand)

Log in or create a Papers Past website account

Log in with RealMe®

Log in again to continue your work

Log in again with RealMe®

Alert

Pages 1-20 of 89

Pages 1-20 of 89

Pages 1-20 of 89

Pages 1-20 of 89

Permanent link to this item

Bibliographic details

Word Count

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Using This Item

No known copyright (New Zealand)

BALANCE-SHEETS AND STATEMENTS OF ACCOUNTS OF VARIOUS GOVERNMENT DEPARTMENTS FOR THE YEAR 1936-37. AUDITED ACCOUNTS. (Presented to Parliament in Terms of Section 57 of the Finance Act, 1932.) Appendix to the Journals of the House of Representatives, 1938 Session I, B-01-part05

Using This Item

No known copyright (New Zealand)

Log in or create a Papers Past website account

Log in with RealMe®

Log in again to continue your work

Log in again with RealMe®

Alert