H—29

ACCOUNTS DIVISION REPORT OF L. C. SCOTT, ACCOUNTANT As from Ist April, 1946, recoveries (credits-in-aid) are not directly associated with payments. Accordingly, payments and receipts are reviewed separately. Payments Vote. —Certain items of the vote payments series, being directly related to stabilization projects, were provided for under vote " Stabilization." Thus vote " Agriculture " was relieved of £535,000. The remaining provisions in the vote gave an -appropriation of £1,803,979, but £489,543 of this amount was for the purposes of the Milk Marketing Division of the Marketing Department. Against this appropriation of £1,314,436, the year's payments totalled £1,187,772. This omits £262,570 relating to the Milk Marketing Division. The payments were thus £126,664 below the appropriated total. Lack of necessary labour and supplies contributed substantially to this saving. Other savings related to advances and assistance to industry, to lower outgoings for condemned live-stock compensation, and- weeds, rabbits, and wild pigs destruction projects. Savings arising from shortage of labour and supplies seldom prove to be other than a postponement of expenditure. Other Transactions.—The sum of £3,583,476 was paid under vote " Stabilization." The payments were mainly for purposes relative to fertilizers. Receipts Vote. —Departmental receipts were estimated at £759,175. This total included £337,500 relative to the Milk Marketing Division and £71,000 expected under " Special Acts." Thus the estimated balance to be obtained from items of the vote was £350,675. The sum of £391,228 was received. The increased amount came mainly from calf vaccination, seed-testing, and seed certification. Other Transactions.—Under vote " Stabilization," £3,033,935 was derived from pool accounts in set-off against the assistance (mainly relating to fertilizers) to farmers in the year ended 31st July, 1946. Under " Special Acts," £71,274 was received and was derived mainly by way of fees, particularly under the Meat Act. The clearances of redundant assets of the Services vegetable-production war activity realized £67,461 to the War Assets Realization Board. Of this sum, £29,221 passed through the Department's cash-books, the balance being received through other Departments. Summary A summary of the vote, with 1945-46 figures in parentheses for comparative purposes, is given below : —- Expenditure. Revenue. Appropriated. Paid out. Appropriated. Received. £ £ £ £ £ £ £ £ Administrative services .. 1,034,890 (851,492) 955,569 (818,157) 180,505 (169,055) 219,190 (190,568) Miscellaneous advances .. 160,546 (590,727) 123,795 (575,486) 167,170 (327,250) 167,398 (234,571) Payments under statutes 119,000 (91,732) 108,408 (93,426) 3,000 (2,500) 4,653 (2,245) Milk Marketing Division .. 489,543 (24,000) 262,570 (7,994) 337,500 ( .. ) .. (217) Totals .. 1,803,979 (1,557,951) 1,450,342 (1,495,063) 688,175 (498,805) 391,241 (427,601) Administrative Services Personal services, together with locomotion, transfer expenses, office accommodation, and office expenses, represent a substantial proportion of the expenditure. Two large farms and many small areas, research laboratories, the seed-testing station, field crops

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