B.—l [Pt. TV].

LANDS AND SURVEY DEPARTMENT—continued. SCENIC RESERVES—continued. Balance-sheet as at 31st March, 1926. Liabilities. \ Assets. £ s. d £ s. d. £ s. d. | Land—Scenic reserves .. .. .. 215,015 17 9 Capital as at Ist April, 1925 .. 164,806 2 9 Native Land Settlement Account—Land purCapital expenditure during year 18,626 14 1 chased for exchange purposes .. .. 5,094 8 4 Reserve Account -— Value of Sundry debtors for sales .. .. .. 450 0 0 Crown land set aside .. 39,636 611 Sundry debtors for rents .. .. .. 413 19 8 —— 223,069 3 9 ' Sundry debtors for royalties .. .. .. 668 16 9 Treasury Adjustment Account .. .. 10,966 16 1 Sundry debtors-—Miscellaneous .. .. 13 0 Payments in advance— £ s. d. Postponed rent* .. .. .. .. 208 3 6 Rents .. .. .. .. 416 2 Remissions by Revaluation Board .. .. 174 0 0 Royalties .. .. .. 419 6 Outstanding Rents Suspense .. .. .. 2 0 0 — 915 8 Revenue Account—Accumulated excess of charges Sundry creditors .. .. .. .. 55 00 | over revenue .. .. .. .. 12,228 15 4 Rents charged in advance .. .. .. 154 810 Writings off in Suspense .. .. .. 2 0 0 £234,257 4 4 £234,257 4 4 11th October, 1926. J. B. Thompson, Under-Secretary for Lands. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Receipts and Payments Account, Revenue Account, and Balance-sheet have been duly examined and compared with the relative books and documents submitted for audit, and correctly state the position as disclosed thereby. The following comments are appended : (1) In the case of the District Land Offices of North Auckland, Auckland, Taranaki, Poverty Bay, Wellington, Nelson, Marlborough, and Canterbury, the departmental figures have been accepted pending the completion of the local examination by the Audit Inspectors ; (2) there is no statutory authority for recouping the account for the land purchased for exchange purposes which, nnder section 25 of the Reserves and other Lands Disposal Act, 1925, is available for disposal as Ciown lands, the proceeds to be paid to the Native Land Settlement Accounts—G. F. C. Campbell, Controller and Auditor-General. SECONDARY-EDUCATION ENDOWMENTS DEPOSIT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 192 G. Receipts. £ s. d. Payments. £ s . d. To Balance in Public Account, Ist April, 1925 .. 3,370 10 10 By Payments to secondary schools .. .. 8,573 0 5 Rents under section 2, Education Reserves Rotorua College and Grammer School .. 640 8 0 Amendment Act, 1914 .. .. .. 10,551 18 8 Greymouth and Hokitika Boys' and Girls' Sales under section 2, Education Reserves High School (revenue credited in error to Amendment Act, 1914 .. .. .. 268 0 0 Secondary Education Deposit Account) .. 1,035 811 Royalties under section 2, Education Reserves Administration expenses .. .. .. 568 13 2 Amendment Act, 1914 .. .. .. 136 19 9 Survey costs, &c. .. .. .. 52 4 10 Interest on investments held by Public Trustee 115 4 8 Maintenance and repairs .. .. .. 12 10 6 Miscellaneous receipts .. .. .. 40 1 0 Refunds of revenue .. .. .. 100 3 6 Revenue belonging to Greymouth and Hoki- Balance in Public Account, 31st March, 1926 3,949 810 tika Boys' and Girls' High School Account credited to Secondary Education Deposit Account in error .. .. . . 449 3 3 £14,931 18 2 £14,931 18 2 Revenue Account for the Year ended 31st March, 1926. Dr. £ s. d. Or. £ s . d. To Loan repayments (principal and interest) By Accrued rents, &c. .. .. .. 9,899 10 5 under section 47, Land for Settlements Act, Accrued royalties .. .. .. 137 4 3 1925 .. .. .. .. .. 20 4 6 Interest on cash held by the Public Trustee .. 44 5 10 Survey costs, &c. .. .. .. 52 410 Miscellaneous .. .. .. .. 40 1 0 Administration expenses .. .. .. 536 11 2 Maintenance and repairs .. .. . . 12 10 6 Botorua College and Grammer School .. 640 8 0 Interest on payments from the Consolidated Fund under section 3, Education Reserves Amendment Act, 1924 .. .. .. 177 14 4 Balance (surplus for year) carried down .. 8,681 8 2 £10,121 1 6 £10,121 1 6 £ s - <3. £ s. d. To Payments to secondary schools .. .. 8,658 11 5 By Balance brought down .. .. .. 8,681 8 2 Adjustment on account revenue wrongly Balance from previous year .. .. 3,122 16 7 credited in previous years. &e. .. .. 755 4 6 Balance 2,390 8 10 £11,804 4 9 £11,804 4 9

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