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supplying information daily as to the condition of road and other accounts, preparation of Consolidated Fund, Public Works Fund, and other estimates under the direction of the head of the department, and general supervision of the accounts of the district offices. I regret to have to record the sudden decease of one of the staff (Mr. Angus Macgregor) on the Ist November last. The comparative statement below shows to some extent how the yearly increase of work in the department affects this branch : —

Audit. Mr W G. Buncie, Auditor of Land Eevenue, reports : — The total gross revenue for the year amounted to £365,199 4s. 3d., and, allowing for refunds of £4,205 15s. 6d., left £360,993 Bs. 9d. as the revenue of the department, being an increase upon the previous year's receipts of £15,650 4s. 6d. . . . The deposits lying at the credit of the various Eeceivers at the end of the financial year were as follow: — „ , £ s. d. Auckland 1 > 1 44 6 0 New Plymouth ... ... ... ••• ••• ••• 166 7 n Napier ... ... ••• •■• •■• ••• ■•■ 0 7 Gisborne... ... ... ••• ••• ■•• -•• fj- * 8 Wellington ... ... ■■■ •■■ ••• 1. 591 ° 10 Blenheim ... ... •■• ••• ■•• ••• 167 15 4 Nelson 829 10 6 Sub-offices —Ahaura ... ... •■• ••• •■• 28 7 0 Eeefton 49 19 0 Westport 249 14 10 Hokitika 54 10 6 Christchurch ... ... ... •■• ■■• ••■ 12,396 12 4 Dunedin 917 14 11 Invercargill ... ••• ••■ ••• ■•• ••■ 447 1 9 £18,205 6 2 I have to explain that under ordinary circumstances the total amount of deposits would not have exceeded £6,000, but the fact of the Waiapi and Bakitairi Settlements ballot taking place on the 31st March increased the Deposit Account of the Eeceiver at Christchurch by about £12,000. On the last week of the financial year he took in deposits over £12,000. It is now down to its normal condition by transfers to revenue and refunds. On the 31st March there was lying at the credit of the various Local Bodies' Deposit Accounts £34,107 18s. 9d., made up as follow :— £ s. d. Auckland ... ... •■■ ••• ••• ••• 3 ,107 0 3 New Plymouth ... ... ... ••■ ■■• 4,891 2 7 Napier. 2,843 2 2 Wellington :.. .. ... •■• ■■■ -■■ 10,278 1 10 Blenheim ... ... ••• •■• •■• •■• 191 4 10 Nelson 891 15 9 Hokitika 3 14 5 Christchurch ... ... ... ■•• •■• ••• l > lm b ° Dunedin ... ... ••• ••• •■ ■■- 3,561 12 6 Invercargill •■■ ■■■ 2,155 18 0 I think it is a great pity that County Councils and Boad Boards do not take vigorous steps to place themselves in a position to make proposals for the expending upon roadworks the sums lying at the credit of the different sections. From my experience as a Eeceiver, I know that the responsibility lies with the local body. This large sum is not exactly idle, as the Public Account is credited with interest that accrues on the Eeceiver-General's Deposit Account; still, if the local bodies interested would make proposals for spending the same on new works, they would help to dispel the " unemployed " difficulty.

xix

Year. Number of Vouchers. Gross Amount authorised for Payment, Credit, <fcc. Number of Appropriations. Number of Grants to Local Bodies. Amount granted to Local Bodies. Payments to Local Bodies under Grants. 1890-91 ... 1891-92 (9 months) j 1892-93 1893-94 1894-95 .. 1895-96 ... 1896-97 ... 9,810 8,355 10,676 13,071 14,367 15,422 15,689 £ 152,775 177,903 260,498 353,772 420,531 578,778 711,660 210 219 252 440 592 682 932 80 87 108 181 215 203 248 £ 17,782 23,391 21,568 42,847 52,892 33,761 59,712 £ Not compiled. 13,448 20,388 22,704 45,302 42,813 32,419

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