G —4,

MANGATU Nos. 3 AND 4. Balance-sheet as at 30th June, 1931. Liabilities. Assets. £ s. d. Freehold property — £ .s. d. £ s. d. Mangatu No. 1 .. .. •• 3,957 15 7 Mangatu No. 3 .. 21,640 0 0 Capital Accounts .. .. .. 39,640 0 0 Mangatu No. 4 .. 18,000 0 0 39,640 0 0 Improvements — Fencing .. .. 577 18 7 Survey .. .. 541 17 0 1,119 15 7 Revenue Account .. 3,321 17 3 Less balance, Income Account .. .. 483 17 3 2,838 0 0 £43,597 15 7 £43,597 15 7 Auditor's Certificate. I have audited the accounts of Mangatu Blocks 3 and 4, Bast Coast Native Trust Lands, for the year ended 30th June, 1931, and my report on the audit of the accounts is contained in my letter of even date to the Hon. the Minister of Native Affairs. Wellington, N.Z., 27th October, 1931. I). R. Menzies, Chartered Accountant (Aust.), Auditor. Income Account as at 30th June, 1931. £ s. d. £ s. d. £ s. d. Interest 248 17 0 Rent 883 4 0 Land-tax .. is 14 17 7 Rates .. •. U0 12 2 Management and office expenses 25 0 0 ' 'jqn fi Q Balance .. .. •• *483 17 3 £883 4 0 £883 4 0

MANGATU No. 3. Statement op Account fob the Yeak ended 30th June, 1931. £ s. d. £ s. d. Balance at credit at 30th June, 1930 .. .. .. 3,614 14 7 Credits. Rent collected .. .. .. ■. •. 883 4 0 Interest .. .. .. .. . • • • 244 8 9 1,127 12 9 Debits. 4,742 7 4 Land-tax .. .. .. ■ ■ 14 17 7 Management and office expenses . . .. .. 12 10 0 27 7 7 Balance at credit, 30th June, 1931 .. .. .. .. £4,714 19 9 MANGATU No. 4. Statement of Account for the Year ended 30th June, 1931. £ s. d. £ s. d. Balance at debit at 30th June, 1930 .. .. .. 8,056 7 5 Debits. Rates .. .. •• .. H0 12 2 interest .. . . .. • • • • 493 5 9 Management and office expenses .. .. .. 12 10 0 616 7 11 Balance at debit, 30th June, 1931 .. •• . • •• £8,672 15 4 g m Wellington, 27th October, 1931. I have to report that I have completed the audit of the accounts of the Mangatu Block No. 1 for the twelve months ended 30th June, 1931, also the accounts of Mangatu No. 2, Blocks 3 and 4, for the same period, and I attach hereto sets of the foregoing accounts. Stock Account. —In the absence of Mr. H. Syme, Farm Superintendent, I have accepted without reservation the figures certified to by Mr. J. Harvey, Agent for the East Coast Commissioner at Gisborne, for the live-stock on hand at 30th June, 1931, on the various farms. Distribution.—With reference to the distributions which have been made to the Natives from several blocks during the current year, I have checked the amounts which have been paid direct from the Mangatu Account, and have seen receipts for these. In most instances, however, cheques were handed to the Native Department for distribution to the various Natives concerned, through the Tairawhiti District Maori Land Board. I have seen receipts from the Native Land Board for all moneys paid to them, but have not checked the individual receipts of Natives. The same procedure has been adopted as in previous years—-i.e., the individual payments are checked by the Government Auditor in the course of his audit of the accounts of the Tairawhiti District Maori Land Board. Mangatu Nos. 3 and 4. —These accounts are incorporated in the books of No. 1 Block, but a separate Balance-sheet, Income Account, and statements have been prepared. Subject to the foregoing remarks, I certify that to the best of my knowledge and belief the accounts as signed by me are correct. I have, &c., D. R. Menzies, Chartered Accountant (Aust.), Auditor. The Hon. the Minister of Native Afiairs, Wellington.

Approximate Cost of Paper.—Preparation, not given; printing (370 copies), £5 10s.

Authority : W. A. G. Skinnek, Government Printer, Wellington.—l93l.

Price 3d.]

4