B.—l [PT. IV], Sup. TO 1936.

SURVEYS OF NATIVE LAND ACCOUNT. Revenue Account fob Year ended 31st March, 1936. Dr. £ s. d. Or. £ s . d. Irrecoverable interest: Writings-off in Suspense • 84 4 6 Interest on liens .. .. .. .. 5,632 711 Remissions in accordance with section 503, Native Recovery of loss previously written off .. .. 100 13 0 Land Act, 1931 .. .. • • •• 2,899 19 11 Remissions of interest pursuant to parliamentary report G.-7, Bth November, 1932 .. .. 1,909 3 6 Balance carried down .. .. • • 839 13 0 £5,733 0 11 £5,733 © 11 £ s. d. £ s. d. Interest on capital .. .. -. •• 7,105 3 6 Balance brought down .. .. .. 839 13 0 Loss for year carried forward .. .. .. 6,265 10 6 £7,105 3 6 £7,105 3 6 SURVEYS OF NATIVE LAND ACCOUNT. Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital: Public Works Fund .. .. 163,988 19 6 Liens .. .. .. .. .. 157,545 9 5 Sundry creditors — £ s. d. Interest on liens .. .. .. .. 99,283 0 8 Departmental .. .. 12 12 0 Suspense Account: Liens not yet established .. 5,059 12 0 Miscellaneous .. .. 53 2 3 Sundry debtors — £ s. d. 65 14 3 Departmental .. .. 8 3 8 Payments in advance — Miscellaneous .. .. 21 15 0 On account principal .. 433 14 0 29 18 8 On account interest .. 36 0 8 Losses in Suspense .. .. .. .. 897 10 8 469 14 8 Liens written off in pursuance of Writings-ofE in Suspense .. .. . . 897 10 8 parliamentary report G.-7, £ s. d. Treasury Adjustment Account .. .. 103,924 4 5 Bth November, 1932 .. 23,265 1 7 Less received from Consolidated Fund .. 23,000 0 0 — 265 1 7 Revenue Account: Loss for year .. .. 6,265 10 6 £269,346 3 6 £269,346 3 6 Note. —The Revenue Account includes a charge for interest for which the Department has no parliamentary appropriation. W. Robertson, Under-Secretary for Lands. Wm. E. Shaw, Chief Accountant. I hereby certify that the 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, subject to the departmental note enfaced thereon. The following comments are appended : (1) The completion of the clearance of all survey liens included in the recommendations of conference of departmental officers as reported in parliamentary paper G.-7, 1932, does not appear to be fully practicable, and a further conference should be arranged ; (2) interest in respect of survey charges on land under consolidation schemes has not been charged as required by section 500 of the Native Land Act, 1931 ; (3) the remissions of interest pursuant to parliamentary paper G-.-7, 1932, have been made without the authority of Parliament.—J. H. Fowler, Deputy Controller and Auditor-General.

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