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REPORT OF COOK ISLANDS ADMINISTRATION. Finance. The financial year commenced with a credit balance of £143 16s. sd. Revenue for the year amounted to £18,997 13s. 6d., and the expenditure totalled £17,488 7s. 6d. The details are shown in the Revenue and Expenditure Account set out hereunder, from which it will be seen that our credit balance at the 31st March, 1928, was £1,653 2s. sd. It should be noted that our Customs revenue of £11,986 contains an item of £2,176 3s. 6d. credited for duties collected in New Zealand on goods afterwards reshipped to the Cook Islands, but which really should have been a credit for the previous year. Our financial position is still not satisfactory, as it will be seen from the particulars of balance that we owe £5,956 17s. 7d. to New Zealand Government on Advances Account, whereas the amount due to the Administration totals £3,550 Is. Bd. This leaves a difference of £2,406 15s. lid., to meet which we have only a cash credit of £1,847 ss. 7d., the remaining credits being stocks on hand. Had it not been for an advance of £2,000 made by the Government during the year in aid of the Administration Treasury we would not have been able to meet our obligations towards the end of the financial year. Statement of Revenue and Expenditure for the Year ended 31st March, 1928. Revenue. £ s. d. Expenditure. £ s. d. Balance as at 31st March, 1927 .. 143 16 5 Aitutaki—Salaries .. .. , . 616 5 0 Ammunition .. .. .. 22 15 3 Aitutaki Wharf .. .. .. 310 18 10 Benzine . . .. .. .. 15 0 4 Atiu-—Salaries .. .. , . 198 17 5 Copra export duty .. .. . . 1,742 1 0 Audit fees .. .. .. .. 344 011 Customs duties .. .. .. 11,986 0 0 Agricultural classes .. .. .. 25 0 0 Cinema licenses .. .. . . 15 0 0 Atiu cargo-shed . . .. .. 26 14 1 Cartage shooks .. .. .. 55 15 5 Contingencies .. .. .. 698 0 1 Diving licenses .. .. .. 53 0 0 Courts .. . . .. .. 902 4 8 Dog-tax .. .. .. .. 150 0 0 Dental Department .. .. . . 183 3 8 Education, Northern Group .. .. 122 8 0 Education .. .. .. .. 792 17 1 Fruit-inspection fees .. .. . . 478 4 1 Experimental farm .. .. .. 337 2 4 Film-censorship fees .. .. .. 116 7 Freezer .. .. .. .. 144 1 0 High Court fees and fines .. .. 1,001 14 8 Furniture .. .. .. .. 31 14 8 Hall licenses .. .. .. 5 0 0 Government buildings .. 633 0 2 Liquor .. .. .. .. 209 19 1 Hospital and Medical Department .. 2,740 7 1 Marriage fees .. .. . . 37 2 0 House —Assistant Medical Officer .. 429 16 0 Motor fees .. .. .. .. 131 10 0 Lepers .. .. .. .. 71 11 11 Native Land Court fees .. .. 48 13 9 Lunatics .. . . .. .. 136 1 2 Passport fees .. .. .. 20 19 0 Mail subsidy . . . . .. 40 0 0 Post-office box rents .. .. .. 514 0 Mangaia—Salaries .. . . 162 13 4 Rents .. .. .. .. 268 10 0 Manihiki and Rakahanga—Salaries .. 271 5 0 Road rates .. .. .. .. 91 6 6 Mauke—Salaries .. .. .. 346 0 0 Shipping tees .. .. .. 3 7 0 Mitiaro—Salaries .. .. .. 83 0 0 Stamp sales .. .. .. 1,266 3 4 Penrhyn—Salaries .. .. .. 323 0 0 Stock, Public Works Department .. 14 6 8 Police .. .. .. .. 1,121 8 3 Trading licenses .. .. .. 669 5 0 Post-office .. .. .. .. 531 13 3 Water rates .. .. .. .. 446 4 0 Printing .. .. .. .. 72 0 0 Wireless .. .. .. .. 126 710 Prisoners .. .. .. .. 129 11 11 Public works .. .. .. 771 0 9 Pukapuka—Salaries .. .. .. 220 18 1 Resident Commissioner's Office .. 1,294 4 7 Roads, bridges, culverts, and foreshore .. 1,368 5 6 Subsidy, destruction flying-foxes and rats 152 18 3 Superannuation .. .. .. 235 5 6 Telephones .. .. .. .. 68 1 2 Treasury and Customs .. .. 901 12 1 Trucks .. .. .. .. 300 10 9 Water expenses .. .. .. 436 3 5 Whare Manuhiri .. .. .. 36 19 7 Total expenditure .. .. 17,488 7 6 Balance (particulars below) .. 1,653 2 5 £19,141 9 11 £19,141 9 11 Particulars or Balance. £ s. d. Cash in hand .. .. .. .. .. .. 679 2 9 Cash in bank .. .. .. .. .. .. 1 ; 064 16 11 Cash in hands of Resident Agents— £ s. d. Aitutaki .. .. .. .. ..1161 Atiu .. .. .. .. ..586 Mangaia .. .. .. .. .. 60 0 0 Mauke .. .. .. .. .. 14 16 10 Pukapuka .. .. .. .. ..11146 103 5 11 Stocks on hand .. .. .. .. .. .. 2,212 12 9 4,059 18 4 £ s. d. Amounts due by C.I.A. to N.Z. Government .. 5,956 17 7 Less amounts due to C.I.A. .. .. 3,550 1 8 2,406 15 11 Balance as above .. .. .. .. £1,653 2 5

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