B.—l [PT. IV]i

LANDS AND SURVEY DEPARTMENT—continued. NEW ZEALAND UNIVERSITY ENDOWMENT—WESTLAND ACCOUNT. Receipts and Payments Account foe the Year ended 31st March, 1926. Receipts. £ s. d. Payments. £ s. d. £ s. d. To Balance, Ist April, 1925 .. .. •• 1,908 12 5 By Balance—Cash in Treasury DeRents .. .. .. •• 510 0 posit Account .. .. 95 211 Interest on investment .. .. .. 81 0 6 Cash on investment .. 1,900 0 0 — 1,995 2 11 £1,995 2 11 £1,995 2 11 Revenue Account foe the Yeae ended 31st Maech, 1926. Dr. £ s. d. Gr. £ s. d. To Balance transferred to Capita! Account .. 110 13 7 By Accrued rent .. .. .. .. 417 6 Interest accrued on investments .. .. 105 16 1 £110 13 7 £110 13 7 Balance-sheet as at 31st Maecii, 1926. Liabilities. £ s. d. £ s. d. Assets. £ s. d. Capital as at Ist April, 1925 .. 2,016 12 11 Land .. .. .. .. .. 110 0 0 Add surplus for year .. .. 110 13 7 Sundry debtors for rent .. ' .. 0 0 6 2,127 6 6 Interest accrued on investments .. .. 24 15 7 Rents charged in advance .... 212 6 £ s. d. Cash in Treasury Deposit Account 95 2 11 Cash on investment .. .. 1,900 0 0 1,995 2 11 £2,129 19 0 £2,129 19 0 W. Robeetson, Assistant Under-Secretary for Lands. 23rd March, 1927. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the copies of journal entries of the Westland District Lands Office, and correctly state the position as disclosed thereby. —G. F. C. Campbell, Controller and Auditor-General. NORTH ISLAND EXPERIMENTAL DAIRY SCHOOL ACCOUNT. Revenue Account for the Yeae ended 31st March, 1926. Dr. £ s. d. Cr. £ s. d. To Balance carried forward, 31st March, 1926 .. 7,292 12 5 By Balance carried forward, Ist April, 1925 .. 7,047 12 5 Accrued rent .. .. .. .. 245 0 0 £7,292 12 5 £7,292 12 5 Receipts and Payments Account for the Year ended 31st March, 1926. Receipts. £ s. d. Payments. £ s. d. To Balance, Ist April, 1925 .. .. .. 7,098 511 By Balance in Deposit Account, Treasury .. 7,343 511 Rents .. .. .. .. . • 245 0 0 £7,343 5 11 £7,343 5 11 Balance-sheet as at 31st Maech, 1926. Liabilities. £ s. d. Assets. £ s. dCapital .. .. .. .. . • 4,900 0 0 Land .. .. .. .. .. 4,900 0 0 Rents charged in advance .. .. .. 61 5 0 Sundry debtors for rent .. .. .. 10 11 6 Revenue Account —Balance, Ist April, £ s. d. Cash in Deposit Account, Treasury .. .. 7,343 511 1925 7,047 12 5 _ Surplus for year .. .. .. 245 0 0 7,292 12 5 £12,253 17 5 £12,253 17 5 W. Robertson, Assistant Under-Secretary for Lands. 15th February, 1927. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments, Revenue Account, and Balance-sheet have been duly examined and compared with the copies of journal entries of the Taranaki District Land Office, and correctly state the position as disclosed thereby. The following comment is appended: The examination by the Audit Inspectors of the local accounts has not yet been completed, and the Head Office figures have therefore been accepted.—G. F. C. Campbell, Controller and Auditor-General.

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