8.-l [Pt. IV].

LANDS AND SURVEY DEPARTMENT.—CROWN LANDS ACCOUNT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. Capital— £ s. d. £ s. d. Land— £ s. d. £ s. d. Revenue earning— Leased .. .. 4,645,192 9 9 Public Works Fund .. 2,073,18116 4 Unleased .. .. 1,779,592 3 0 Other capital .. 4,941,752 1 9 Subject to section 8, Land Non-revenue earning .. 1,779,917 3 0 Laws Amendment Act, 8,794,851 1 1 1929 .. .. 8,021 6 6 Discharged Soldiers Settlement Account — 6,432,805 19 3 (merged interests under section 20, Dis- Crown land included in land-for-settlement charged Soldiers Settlement Amendment estates.. .. .. .. .. 210,140 0 0 Act 1923) .. .. .. .. 30,186 5 8 Sales of Crown land under section 20, Land Act, Sundry creditors- 1924 2,170,938 6 3 Principal instalments under Unpaid purchase-price not yet section 20, Discharged payable— £ B. d. Soldiers Settlement Amend- £ s. d. Buildings .. .. 7,647 2 3 ment Act, 1923 .. .. 517 15 10 Improvements .. .. 325 0 0 Interest under section 20, Dis- 7,972 2 3 charged Soldiers Settlement Advances (grass-seed and road access) .. 3,794 11 7 Amendment Act, 1923 .. 3,046 12 6 Sundry debtors— £ s. d. Departmental .. .. 118 3 4 Rent .. .. .. 69,067 15 9 Miscellaneous .. .. 226 9 1 Less reserve .. .. 1,000 0 0 2 QQQ Q Q Rents, &c, paid in advance .. .. 2',803 3 11 68,067 15 9 Rents, &c, charged in advance .. .. 64,485 010 Royalties .. .. 5,645 10 5 Suspense Account — Principal instalments on Deteriorated Land Act .. .. .. 4,220 15 5 buildings .. .. 210 18 9 Amount payable on account of improvements Interest on sales .. .. 7,724 0 0 (buildings) .. .. .. .. 95 16 9 Instalment, principal on adDepreciation Reserve .. .. .. 143 2 0 vances.. .. .. 20 3 3 Writings-off in Suspense Account .. .. 5,251 12 3 Interest on advances .. 11 110 Treasury Adjustment Account .. .. 80,730 18 6 Interest under section 13, Land Laws Amendment Act, 1926 .. .. 7,532 011 Departmental .. .. 11 0 1 Miscellaneous .. .. 43 10 0 89,266 1 0 Postponed rents, &c. .. .. .. 4,746 7 0 Interest on sales accrued but not due .. 4,285 19 2 Losses in Suspense Account .. .. 5,251 12 3 Cash in Local Bodies' Deposit Account on account of mining £ s. d. districts land occupation .. 1,554 15 7 Thermal Springs District Act, 1910 .. .. .. 97 12 9 1,652 8 4 Cash in Consolidated Fund Deposits Account (Thermal Springs District Act, 1910) .. 24 17 9 Revenue Account —Loss for the year .. 55,798 12 4 £8,986,676 17 2 £8,986,676 17 :> Note. —Owing to the loss of all records for the Hawke's Bay Land District as a result of the earthquake and fire of the 3rd February last, accruing charges for the year relating to that district have been estimated. A sum of £14,747 is held in Deposits Account, Miscellaneous, pending identification, when portion may be allocated to the Crown Lands Account. W. Robertson, Under-Secretary for Lands. Wμ. E. Shaw, Accountant. I hereby certify that the Eevenue 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, subject to the above departmental notes. The following comments are appended : — (1) Expenditure under the New Plymouth Harbour Endowment Act, 1874, totalling £1,920 14s. 7d., should, in the opinion of the Audit Office, be included in the Eevenue Account and shown as a charge against rents. (2) The charges on land with respect to expenditure under section 47 of the Land for Settlements Act, 1925, or the corresponding provisions of any former Act, have not been abolished as required by section 17 (5) (b) of the Land Laws Amendment Act, 1927. (3) Separate capital liability bearing interest and sinking fund charges is not shown for expenditure on Crown lands under the Maori Land Settlement Act, 1905. J. H. Fowler, Deputy Controller and Auditor-General.

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