B. I [PT. IV], SUP. TO 1937.

O. N. Campbell, Under-Secretary. R. L. Jellicob, A.R.A.N.Z., Accountant. I hereby certify that the Statement of Receipts and Payments, Income and Expenditure Accounts, Appropriation Accounts, and Balance-sheet have been compared with the accounts and balance-sheets of the respective Maori Land Boards, and correctly state the position as disclosed thereby, subject to the following comments 1. Tokerau: (a) Owing to the inadequacy of the relative records the Audit Office is unable to certify to the amounts of sundry debtors and creditors in respect of the Te Kao Store; (b) The value of stores on hand at the Te Kao Store has been accepted on the certificates of the storeman and a clerk who visited the Store from Auckland for stocktaking purposes ; (c) The amount of £75 administration expenses charged to the Te Kao Store appears to be inadequate ; (d) No certificate or evidence was produced to Audit concerning the valuations of the trucks appearing in the balance-sheet of the Te Kao Transport Service. 2. Wailcato-Maniapoto : Receipted vouchers were not produced at audit in respect of four payments totalling £52 13s. 3. TairawMti : (a) The values of live-stock on hand at the Anaura Station have been accepted on the Manager's certificate ; (b) The Audit Office is unable to certify to the adequacy of certain securities, owing to the absence of information as to the values of the lands secured. 4. Tn the case of Waiariki the figures submitted have been accepted pending the completion of the examination of the accounts by the local Audit Inspector.— J. H. Fowlek, Controller and Auditor-General.

NATIVE DEPARTMENT.— DISTRICT MAORI LAND BOARDS— continued. Combined and Separate Balance-sheets as at 31st March, 1937— continued. Assets.

37

Totals. Tokerau. Maniapoto Waiarikl. j Tairawhiti. Aotea. Ikaroa. South Island. Cash balances — £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. In hand and in bank .. .. .. .. 14,686 9 8 3,385 12 5 3,269 15 4 1,833 18 3 4,056 11 1 Cr. 407 8 3 1,230 2 0 1,317 18 10 Post Office imprest .. .. .. .. 2,497 19 11 313 1 7 1,274 5 7 239 7 2 136 9 10 201 13 6 256 16 10 76 5 5 Investments— 17,184 9 7 3,698 14 0 4,544 0 11 2,073 5 5 4,193 0 11 Cr. 205 14 9 1,486 18 10 1,394 4 3 Common Fund — Mortgages and charges .. .. .. .. 219,371 0 7 37,794 19 1 17,413 19 1 49,996 6 10 58,328 3 4 26.431 13 9 24,009 0 6 5,396 18 0 On deposit with Native Trustee .. .. .. 163,602 7 10 1,123 14 8 53,213 10 4 18,940 8 11 8,689 12 3 66,782 6 4 7,205 6 8 7,647 8 8 Miscellaneous.. .. .. .. .. 45,935 15 11 .. 8,061 16 5 .. 35,423 19 6 1,300 0 0 1,150 0 0 Particular estates — Mortgages .. .. .. .. .. 31,291 5 7 .. 11,366 5 7 .. .. 2,600 0 0 17,325 0 0 Miscellaneous .. .. .. .. .. 3,216 19 0 .. 1,135 0 0 .. .. 1,755 0 0 315 0 0 11 19 0 Board — Mortgages .. .. .. .. .. 63,124 8 7 556 15 3 7,150 14 6 27,615 4 7 .. 27,801 14 3 Advances on overdraft to blocks, &e. .. .. 14,110 9 10 2,127 3 3 5,768 3 6 513 9 3 2,717 16 1 1,798 12 8 1,033 8 11 151 16 2 Farm properties: Miscellaneous .. .. .. 28,817 3 5 .. 6,144 0 9 .. 22,600 0 0 73 2 8 569,469 10 9 41,602 12 3 110,253 10 2 97,065 9 7 127,759 11 2 128,542 9 8 51,037 16 1 13,208 1 10 Assets of special trusts under — , Native Land Act, 1931. section 358 .. .. 116,925 2 0 .. .. .. 33,197 18 0 83,727 4 0 Native Land Act, 1931, section 105 .. .. 68,614 18 8 .. .. 68,614 18 8 Printing and stationery: Stocks oil hand .. .. 59 2 2 14 5 8 8 11 0 .. 10 0 0 24 5 6 1 6 8 0 13 4 Board — Sundry miscellaneous transactions .. .. 2,056 12 11 1,050 14 4 452 0 9 77 5 3 452 4 2 .. 24 8 5 Interest, &c. .. .. .. .. .. 3,138 10 10 728 I 2 803 14 3 187 14 7 .. 200 2 2 969 9 8 249 9 0 Commission .. .. .. .. .. 269 16 6 .. .. .. .. 155 16 9 77 5 7 26 14 2 Accrued interest on investments .. .. .. 893 13 3 46 10 0 143 3 3 51 6 3 .. 328 1 0 284 2- 4 40 10 5 Accounts prepaid .. .. .. .. 12 05 .. .. 921 .. 2 18 4 191,959 16 9 1,839 11 2 1,407 9 3 68,940 6 10 33,660 2 2 84,438 7 9 1,356 12 8 317 6 11 Land and buildings .. .. .. .. Office furniture and fittings .. .. .. 35,971 16 6 .. 11,052 0 5 5,165 14 8 6,938 12 8 12,815 8 9 5,019 3 5 295 14 10 1,147 2 10 842 6 6 1,238 7 2 1,160 0 2 237 0 0 98 11 11 40,990 19 11 295 14 10 12,199 3 3 6,008 1 2 8,176 19 10 13,975 8 11 237 0 0 98 11 11 Blocks loaded with loans (as per contra) — Treasury loans .. .. .. .. .. 7,453 4 7 6,607 18 4 .. .. .. 845 6 3 Other loans .. .. .. .. .. 896 17 10 .. .. .. .. 896 17 10 8,350 2 5 6,607 18 4 .. .. .. 1,742 4 1.. Totals .. .. .. .. .. 827,954 19 5 54,044 10 7 128,404 3 7 174,087 3 0 173,789 14 1 228,492 15 8 54,118 7 7 15,018 4 11