B.—l [PT. IV, Sup.].

LANDS AND SURVEY DEPARTMENT—continued. GERALDINE COUNTY RIVER DISTRICT ACCOUNT. Receipts and Payments Account fob the Year ended 31st March, 1928. Receipts. £ s. d. Payments. £ s. d. To Cash in the Local Bodies' Deposit Account of By Amount paid to Geraldine County River Board Receiver of Land Revenue, Christchurch, at Ist under Geraldine County River District Act, April, 1927 .. .. . . .. 117 14 7 1921-22 .. .. .. .. .. 326 9 7 Rents .. .. .. .. .. 222 16 7 Amount paid to Consolidated Fund on account of administration expenses under section 4, Land Laws Amendment Act, 1927 .. .. 14 1 7 £340 11 2 £340 11 2 Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Or. £ s. d. To Payments to Geraldine County River Board under By Balance brought forward from previous year .. 45 5 7 section 7, Geraldine County River District Act, Accrued rent .. .. .. .. 222 16 10 1921-22 .. .. .. .. .. 326 9 7 Balance carried forward .. .. .. 72 8 9 Administration expenses payable to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. 14 1 7 £340 11 2 £340 11 2 1 ====— Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 4,602 16 8 Land .. .. .. .. .. 4,602 16 8 Sundry creditors for rents paid in advance .. 7 3 0 Sundry debtors for rent .. .. .. 4 6 0 Rents charged in advance .. .. .. 69 11 9 Revenue Accounts —Balance carried forward .. 72 8 9 £4,679 11 5 £4,679 11 5 J. B. Thompson, Under-Secretary for Lands. 16th April, 1928. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments, 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 comment is appended : A full year's administration charge is included in the Revenue Account, whereas the Act authorized the charge from the 11th November, 1927, only. I understand, however, that legislation will be promoted to place the matter in order.—G. P. C. Campbell, Controller and AuditorGeneral. GORE HIGH SCHOOL ENDOWMENT ACCOUNT. Receipts and Payments Account for the Year ended 31st March, 1928. Receipts. £ s. d. Paymenis. £ s. d. To Rents .. .. .. .. .. 65 0 0 By Administration expenses paid to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 .. .. .. .. ..350 Payment to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 32 10 0 Balance —Cash in the Local Bodies' Deposit Account of Receiver of Land Revenue, Invercargill .. 29 5 0 £65 0 0 £65 0 0 Revenue Account for the Year ended 31st March, 1928. Dr. £ s. d. Gr. £ s. d. To Balance brought forward from previous year .. 16 5 0 By Accrued rent.. ... .. .. .. 65 0 0 Administration expenses due to Consolidated Fund under section 4, Land Laws Amendment Act, 1927 3 5 0 Amount paid to Board of Governors of Gore High School under section 89, Reserves and other Lands Disposal and Public Bodies Empowering Act, 1919 .. .. .. .. .. 32 10 0 Balance carried forward .. .. ..1300 £65 0 0 £65 0 0 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,300 0 0 Land .. .. .. .. 1,300 0 0 Rents charged in advance .. .. .. 16 5 0 Cash in the Local Bodies' Deposit Account of Revenue Account —Balance carried forward .. 13 0 0 Receiver of Land Revenue, Invercargill .. 29 5 0 £1,329 5-0 £1,329 5 0 J. B. Thompson, Under-Secretary for Lands. 2nd May, 1928. J. H. O'Donnell, Controller of Accounts. I hereby certify that the Statement of Receipts and Payments, 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 comment is appended : A full year's administration charge is included in the Revenue Account, whereas the Act authorized the charge from the 11th November, 1927, only. I understand, however, that legislation will be promoted to place the matter in order, —G. F. C. Campbell, Controller and AuditorGeneral.

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