B.—l [Pt. ll].

Disqualification of local-body members on account of breaches of law .. .. 10 Expenditure without legal authority . . .. . . .. .. .. 8 Expenditure made by education authorities out of endowment income without approval of Minister 7 Expenditure made by education authorities on break-up expenses, &c., without approval of Minister 3 Failure to provide for expenditure for year out of revenue . . .. . . . . 21 Failure to claim subsidy under section 28, Finance Act (No. 3), 1934, and section 20, Finance Act, 1935 .. .. .. '.. .. .. .. .. .. ..2 Failure to make claims within prescribed time for refunds of tax under Motor-spirits Taxation Act, 1927 .. .. .. .. .. .. .. .. .. .. 6 Fidelity securities for staff (absence of) .. .. .. .. .. 7 Finance Act, 1931 (No. 2), section 45 (2), and Finance Act, 1932, section 39 (3) : Approval of Minister not obtained for disposal of balance of subsidy received . . .. .. 3 Finance Act, 1933 (No. 2), section 43, deficiencies in special area special rates not made good from general account .. . . .. . . .. .. .. .. 5 Finance Act, 1934, section 20, moneys not dealt with in accordance with .. .. 7 Harbours Act, 1923, section 68 : Credit given without security for period in excess of that provided . . . . .. . . .. .. .. .. .. 2 Heavy-traffic license fees not collected in respect of farmers' motor-lorries .. .. .. 4 Heavy-traffic license fees : Regulations not complied with .. .. . . . . 6 Hospitals and Charitable Institutions Act, 1926, section 75 (3) : Approval of Minister not obtained to capital expenditure .. . . .. .. .. .. .. 2 Imprest Accounts : Restrictions imposed upon not complied with .. . . .. 2 Interest on temporary loans paid in excess of authorized rate . . .. .. 1 Investments contrary to law .. .. .. .. .. .. .. .. 6 Local Authorities Interest Reduction and Loans Conversion Act, 1932-33 : Non-compliance with terms of conversion order .. .. .. .. .. . . .. 2 Local Bodies' Loans Act, 1926 (offences under) — (а) Loans raised in excess of or without legal authority .. . . . . 1 (б) Loan-moneys illegally expended .. .. . . . . . . . . 4 (c) Loan-moneys not placed in separate bank account . . .. .. .. 6 (d) Sinking funds not established and instalments in arrear . . .. . . 11 (e) Miscellaneous .. .. .. .. .. .. . . . . . . 6 Main Highways Board advances not placed in separate bank account .. .. . . 2 Moneys not banked as required by law .. .. .. .. . . .. 14 Overdrafts without or in excess of statutory authority .. .. .. .. 25 Overdrafts without consent of Minister .. .. . . .. .. .. 1 Purchase on terms or by instalments and payment of interest thereon .. .. 7 Rates, dues, fees, &c., not levied or collected according to law .. .. . . .. 20 Refunds, rebates, or remissions contrary to law .. . . . . .. .. 2 Reserves for depreciation, &c., not invested .. .. .. .. . . 8 Separate accounts established without lawful authority .. .. . . .. 14 Transactions incorrectly included in accounts .. .. . . . . .. 3 Transactions not included in accounts .. .. .. . . .. .. 4 Travelling expenses and allowances in excess of or without statutory authority .. .. 6 Trust-moneys wrongly applied and other breaches of trustee law .. .. .. 5 " Unauthorized expenditure " in excess of legal limits .. . . .. .. 10 Unclaimed Moneys Act, 1908, not complied with .. .. .. .. .. 3 Unlawful sinking and other funds .. .. . . .. .. .. 2 Unlawful transfers between accounts and charging of amounts to wrong accounts .. . . 4 Miscellaneous .. .. . . .. .. .. .. .. .. . . 20 Domain Boards, Scenic Boards, miscellaneous Boards under Part I of the Public Reserves, Domains, and National Parks Act, 1928, &c. — (a) Borrowing without authority of law and unlawful payment of interest .. 20 (b) Breaches of trustee law .. .. .. .. .. .. .. 10 (c) Failure to bank moneys as required by law . . .. . . .. .. 54 (d) Expenditure without statutory authority .. .. .. .. .. .. 28 (e) Reductions of rental without Ministerial approval . . . . .. .. 4 (/) Disqualification of Domain Board member .. . . .. .. .. 1 (g) Miscellaneous .. .. .. .. .. .. .. ~ 3

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