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District Offices. Permanent . . 670 Permanent .. 665 Temporary .. 197 Temporary . . 192 867 857 987 | 973 Decrease in the number of staff during the year, 14. 25. Qualifications of Officers. —Practically without exception junior officers are engaged in the study of law, accountancy, or commerce. 26. An analysis of the professional qualifications of officers of the Department is as under : — Holders of degrees— LL.M. . . .. . . .. . . 27 LL.B. .. .. .. . . .. 31 M.A. .. .. .. .. .. .. 3 B.A. .. .. .. .. .. . . 4 B.Com. . . .. . . . . . . 15 Admitted as barristers and solicitors . . . . . . 30 Passed Law Professional Examination . . . . 49 Passed Accountants' Professional Examination . . . . 163 27. Officers deceased.—lt is with regret that the death of the undermentioned officers is recorded : — Mr. A. L. McKeown, Supervising Estates Clerk, Head Office. Mr. J. P. Wilson, Farm Inspector, Christchurch. OFFICE ORGANIZATION AND REPRESENTATION. 28. District Representation.—As has been mentioned in previous reports, the Public Trustee is widely represented in the Dominion, there being forty-four permanently established branches in the main cities and towns in the Dominion, thirty-eight agencies in other towns, and various part-time offices elsewhere. This representation is satisfactorily meeting requirements. 29. Inspections and Audit.—Once each year the work of every branch office is inspected by one or more officers from the inspectorial division in Head Office. In addition to a review of the administration of estates and the systems and procedure necessary in connection therewith a survey is made of the staff requirements and other phases of a general nature. A comprehensive internal check of cash, securities, and valuables is maintained at each branch, and this is supplemented by a half-yearly audit conducted by the Government Audit Department. Careful consideration is also given to the selection of officers to fill the various responsible positions involving the control of cash and securities. LEGAL DIVISION. 30. Except in those cases where estates have been introduced by outside solicitors, or where testamentary or other documents have directed the employment of outside solicitors, the legal officers, both in Head Office and in the branch offices, perform the legal work requisite for the administration of the many estates placed in the Office. Within the ambit of their work is the preparation of wills, the advising of testators in respect thereto, the drafting and perusal of numerous conveyancing and other legal documents, and the giving of frequent opinions in the field of

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