B—l [Ft. ll]

The surcharge for £285 which was unsatisfied at the date of the last report was reduced, on appeal, by the Minister of Finance to £26, and has been met. Of the surcharges issued during the year one remains unsatisfied, that issued against an officer of the Air Department (Civil Aviation Branch). (g) DETAILED AUDIT OF ACCOUNTS DISPENSED WITH Section 72 of the Public Revenues Act, 1926, authorizes the Controller and AuditorGeneral, with the consent of the Minister of Finance, to dispense with a detailed audit of any accounts in circumstances which render a detailed audit unnecessary. The Minister was not asked to give any new consent under this section during the year. (h) GENERAL INFORMATION The authority given to the Audit Office to give such other information as it thinks desirable has been taken to cover reference to items which are of interest in themselves, or which disclose a position calling for corrective action. Public Accounts and Statements It is mentioned on page 3 of this report that the public accounts received from the Treasury have been published as B-l [Pt. I] — That statement includes details of the Civil List Act, 1920, presented in terms of section 65 of the Constitution Act, 1852. The following additional statements complete parliamentary paper B-l [Pt. I]: — The Statement of the appropriation accounts required by section 86, Public Revenues Act, 1926 : The Statement of the Unauthorized Expenditure Account required by section 58, Public Revenues Act, 1926 : The Statement of Corporation Investments required by section 3, Finance Act, 1947. A Statement of the Public Debt of New Zealand and summary of the transactions thereof: A Statement of Advances by the Reserve Bank to the Government by way of overdraft: A Statement of Loans guaranteed by the Government. Public Accounts, 1949-50 The Public Accounts comprised in parliamentary return B-l [Pt. I] are compiled on a receipts and payments basis—that is, they include only cash transactions, and transfers in lieu thereof. They take no account of moneys owing to or by the various

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