I.—lo.

26

APPENDIX C. Mehobandum Sent bt the Commtssioneb of Audit to the Sevebal Pboyincial Auditobs as TO CIIAEGES ON PbOVINCIAL LIABILITIES. PROVINCIAL LIABILITIES. Memoeandum. In respect to claims for Provincial works coming in for Audit, the following rule as to charging the accounts is to be observed : — (1.) Services authorised by Prov;ncial Acts as extended by the Provincial Appropriations Extension Act, 1875 and 1876, or authorised by the Governor under the fourth Section of the Act of 1875, whether incurred before or after the 31st December, to be " Provincial Liabilities." (2.) Services not so authorised, but incurred before the 31st December, or in completion of a contract made before 31st December to be "Provincial Liabilities Unauthorised." (3.) Services not so authorised and incurred after 31st December, or in continuation of services previously carried on by the Provincial Government to be charged to Section 35, " Financial Arrangements Act, 1875." J. E. FitzGeeald, Commissioner of Audit. January 31st, 1877. __ .

APPENDIX D.| Statement of Outstanding Liabilities, on Account of the late Peovince of Auckland, on December 30th, 1876. Mangawharu Bridge, "Waikato ... ... ... ... 400 0 0 Cambridge Bridge ... ... ... ... ... 1,540 0 0 Komokorilu Road Contract ... ... ... ... 292 0 0 Pukekohe Road to Railway Station ... ... ... ... 550 0 0 Amount paid to Government on account of Piako Swamp Purchase, being part of amount authorized to be spent on road under Agreement of Sale ... ... .. ... 1,100 0 0 Bank Overdraft at Grahamstown on September Ist, 1876 — For Thames Borough ... ... ... ... 6,899 7 1 „ Kauaeranga Road Board ... ... ... ... 596 18 8 „ Waiotahi „ „ 271 11 9 „ Parawai „ „ ... ... ... ... 247 9 9 Police, for three months ... .. ... ... ... 3,000 0 0 Otago Government Maintenance of Prisoners... ... ... 32 10 0 Mr. Allwright, superintending public works ... ... ... 50 0 0 Mr. Mahoney „ „ _ 10 0 0 Hospital, Deficiency on contract for building ... ... ... 5234 4 4 Hospital site fence ... ... ... ... ... 385 18 0 Architect's commission on above ... ... ... ... 19 5 9 Mr. H. W. Farnall (conditionally) ... ... ... ... 77 3 0 Captain Cripncr, for road, Orewa ... ... ... ... 20 0 0 Puhoi District, for right of road ... ... ... .. 52 0 0 Ruatangata Board „ ... ... ... ... 25 0 0 Maungakaramea Board, for Bridge ... ... ... ... 68 0 0 Sundry Accounts — Ridgvvay and Son, London ... ... 70 1 2") Hospital Accounts ... ... 4 15 6> 114 16 8 Balance of Mr. Lusk's Deposit Account ... 40 0 0) Manukau Harbour Trust ... ... ... ... 330 16 6 Mr. J. Sheehan, for drafting Bills ...' ... ... ... 100 0 0 £21,390 1 6 Certified, Keadee "Wood. Approved, F. Whitakee.