B.—l [Pt. 11 J.

List of Departments the Property and Stores of which have been Audited during the Year — continued.

Audit of Accounts of Local Authorities. I am pleased to state thai the position disclosed in my last report regarding the work of auditing the accounts of local authorities has been well maintained during the pasi pear. The duties of the Audit inspecting staff increase progressively with the development of the local authorities' districts, and, in addition, the work has recently been added to by the necessity for undertaking the auditing of expenditure on works carried oui by local authorities under the unemployed-relief sche es. Local Authorities' Finance. Local authorities are required by law to provide for their ordinary obligations in each year out of the revenue of that year, ami their power of borrowing on overdraft or temporary loan is limited at the end of the year by the amount of revenue outstanding at that date.

XX

Department and otticc. Number, iwir. Remarks, Lauds and Harvey Department — Land-drainage, Kerepeclu .. .. .. 2/4/30 Cash and stores. Land-drainage, Kaitaia .. .. .. i .. 17 II 30 Cash and stores, Land-drainage, Hikurangi .. .. .. 18/11/30 Cash and stores. Intive Department — Bellamy's .. .. .. .. .. 12 0/30 Stores. Uarint i>< pariment — Mercantile Marine Office, Wellington .. .. 24/9 30 Stop Mercantile Marine Office, Lyttelton .. .. u'fi I ."I Cash and store . Moeraki Lighthouse .. .. .. .. 24/7/30 Stores. ■I Hoepttale Department — Mental Hospital, Avondale .. .. .. Hi 7 30 Cash and stores. Mcn'.il Hospitals, Tokanui .. .. .. 31/1/31 mdstore . Mental Hospitals, Nelson .. .. .. 28/2 31 Cash and stores. Mental Hospitals, Seaview .. .. .. II '■'• ■'»! Cash and stores. Mental Hospitals, Sunnyside .. .. .. 7 7 30 tores. Mental Hospitals, SeacUfi .. .. .. :ll "j :;o Cash and stores. Mint Department — State Coal Depot, Wanganui .. .. .. 18/6/30,31 ll 30 Cash and stores. State Coal Depot, Wellington .. .. .. j 18/6/30, 8/12/30 Cash and stores. State Coal Depot, Christchuroh .. .. .. 29/4/30,28 10/30 Cash and stores. State Coal-mines, Greymouth .. .. .. 29/12 30 Cash and stores. "■' Department — h accounts .. .. .. .. 39 Various Cash. Provision accounts .. .. .■ 19 Various Stc» Clothing accounts .. .. .. II Various Stores. Miscellaneous accounts .. .. .. 21 Various Boatswain's stores, engineers' stores, gunners' stores, medical stores, permanent Naval stores, mess-traps, materials, and ledgers. ;d Base, Auckland .. .. .. .. 1/9/30 Stores. R.F.A. " Nuoula " .. .. .. .. 11/8/30 Stores. R.N.V.R. " Dunedin " .. .. .. .. 19/7/30 -Stores. Police !>• pariment — Police-station, Auckland .. .. .. 11/6 30 Cash and stores. Police-station, Wellington .. .. .. 27, :.' :;l Stoics. Minor police-stations .. .. .. i"i Various Stores. Post and Telegraph Department — Workshops, Auokland .. .. .. .. 8/10/30 Stores. Workshops, Wellington .. .. .. .. 19/9/30 Stores. Workshops, Christchuroh .. .. .. lt/10/30 Stores. Workshops, Dunedin .. .. .. .. 2/10/30 Stores. Prisons Department — Prisons .. .. .. .. 8 Various Cash and stores. Borstal Institution, Waikeria .. .. .. • :>o Cash and stores. I'.'.rstal Institution, Invereargill .. .. .. 15/11/30 Cash and stores. Public Works Department — District offices .. .. .. 12 Various Cash and stores. Works stores .. .. .. .. lo Various Stores. Road and construction works .. .. 27 Various Stores. Arapuni .. .. .. .. .. 8/12/30 Stores. Waikaremoana .. .. .. .. 30/6/30 Cash and stores. Mangahao .. .. .. .. .. 5/8/30 Cash and stores. Lake Coleridge .. .. .. .. 4/9/30 Cash and stores. Wailaki .. .. .. .. .. 80/3/31 Cash and stores. Workshops, Auckland .. .. .. .. 27/7/30 Stores. Workshops, Wellington .. .. .. .. 6/11/30 Stores. Scientific and Industrial lie*'in-h Department — Dominion Laboratory, Wellington .. .. 24/6/30 Stores. State Forest Service — Auckland .. .. .. .. .. 1/10/30 Cash and stores. Rotorua .. .. .. .. ... 18/8/30 Cash and stores. Hanmer Springs .. .. .. .. 14/2/31 Cash and stores. Nelson .. .. .. . . . . 25/3/31 Cash and stores. Hokitika .. . . .. .. . . 23/2/31 Cash and stores. Christchuroh .. .. .. .. . . 3/9/30 Cash and stores. Naseby .. .. .. .. . . 31/12/30 Cash and stores. Invercargill .. .. .. .. .. 25 10/30 Cash and stores.