	Title
1	Short Title.
2	Grant and appropriation of £10,309,196, and £1,833,735 (credits in aid), out of Consolidated Fund.
3	Grant and appropriation of £5,648,917, and £842,788 (credits in aid), out of Public Works Fund.
4	Grant and appropriation of £8,665,591, and £1,046,222 (credits in aid), out of separate accounts.
5	Grant and appropriation of £497.101, and £25,705 (credits in aid), out of accounts outside the Public Account.
6	Power to make contracts in excess of appropriation.
7	Indemnity as to unauthorized expenditure of £87,286 7s. 2d., and debts irrecoverable, £580,615 16s. 1d.
8	Payment to local authorities for construction of roads, &c.
9	Money appropriated for roads, &c., defined.
10	Payments for which no specific appropriation.
11	Authority for payment of moneys by way of commission to officers of the Government Service.
12	Authority to transfer £500,000 from Consolidated Fund to Public Works Fund.
13	Extending for current financial year number of steamer tickets that may be issued to South Island members of General Assembly.
14	Authority for repayments by Working Railways Account to Public Works Fund.
15	Authorizing payments to a member of Legislature for services rendered as member of Confiscated Native Lands Commission.
	FIRST SCHEDULE
	SECOND SCHEDULE
	THIRD SCHEDULE
	FOURTH SCHEDULE
	FIFTH SCHEDULE
	SIXTH SCHEDULE Unauthorized Expenditure Account for the Year 1926–27

An Act to appropriate and apply certain Sums of Money out of the Consolidated Fund, the Public Works Fund, and other Accounts to the Services of the Year ending the Thirty-first Day of March, Nineteen hundred and twenty-eight, and to appropriate the Supplies granted in this Present Session.

MOST GRACIOUS SOVEREIGN,—We, Your Majesty’s most dutiful and loyal subjects, the House of Representatives of New Zealand in Parliament assembled, towards making good the supply which we have cheerfully granted to Your Majesty in this session of Parliament, have resolved to grant unto Your Majesty the sums hereinafter mentioned, and do therefore most humbly beseech Your Majesty that it may be enacted: And be it enacted by the General Assembly of New Zealand in Parliament assembled, and by the authority of the same, as follows:—

1 Short Title.

This Act may be cited as the Appropriation Act, 1927.

2 Grant and appropriation of £10,309,196, and £1,833,735 (credits in aid), out of Consolidated Fund.

(1)

The Minister of Finance may issue and apply out of the Consolidated Fund, towards making good the supplies granted to His Majesty for the services of the year ending on the thirty-first day of March, nineteen hundred and twenty-eight, any sums which, together with the sums that have been issued and paid out of the Consolidated Fund under the provisions of section forty-seven of the Public Revenues Act, 1926, and the several Imprest Supply Acts passed during this present session, do not exceed the sum of ten million three hundred and nine thousand one hundred and ninety-six pounds.

(2)

In addition to the aforesaid sum there may be issued and applied out of the Consolidated Fund a further sum not exceeding one million eight hundred and fifty-three thousand seven hundred and thirty-five pounds, as shown in the fourth column of the First Schedule hereto, being the aggregate amount estimated to be received as credits in aid of the several votes specified in that Schedule:

Provided that the authority conferred by this subsection to issue and apply moneys shall not, in the case of any vote, be deemed to authorize the expenditure of any moneys in excess of the amount that may be actually received in the year as credits in aid of that vote.

(3)

For the purposes of the last preceding subsection the expression “credits in aid” in relation to any vote has the same meaning as in section fifty-one of the Public Revenues Act, 1926.

(4)

The sums hereinbefore authorized to be applied, together with the fees collected by such public officers as are authorized to retain the same in lieu of salary, are hereby appropriated for the services and purposes expressed in the several votes specified in the First Schedule hereto.

3 Grant and appropriation of £5,648,917, and £842,788 (credits in aid), out of Public Works Fund.

(1)

The Minister of Finance may issue and apply out of the Public Works Fund, towards making good the supplies granted to His Majesty for the services as aforesaid, any sums which, together with the sums that have been issued and paid out of the Public Works Fund under the provisions of section forty-seven of the Public Revenues Act, 1926, and the several Imprest Supply Acts passed during this present session, do not exceed the sum of five million six hundred and forty-eight thousand nine hundred and seventeen pounds.

(2)

In addition to the aforesaid sum there may be issued and applied out of the Public Works Fund a further sum not exceeding eight hundred and forty-two thousand seven hundred and eighty-eight pounds, as shown in the fourth column of the Second Schedule hereto, being the aggregate amount estimated to be received as credits in aid of the several votes specified in that Schedule:

(3)

For the purposes of the last preceding subsection the expression “credits in aid” in relation to any vote has the same meaning as in section fifty-one of the Public Revenues Act, 1926.

(4)

The sums hereinbefore authorized to be applied are hereby appropriated for the works and services expressed in the several votes specified in the Second Schedule hereto.

(5)

Where any of the moneys appropriated by this section for the construction, maintenance, and supervision of roads, bridges, and other public works are by the estimates for the current financial year as approved by the House of Representatives allocated for the construction, maintenance, or supervision of any particular road or bridge, the moneys so allocated, or any portion thereof, may be expended for the construction or maintenance of any other road or bridge (within the district of the same local authority) for which no specific provision is made by the said estimates.

4 Grant and appropriation of £8,665,591, and £1,046,222 (credits in aid), out of separate accounts.

(1)

The Minister of Finance may issue and apply out of the respective accounts mentioned in the Third Schedule hereto, towards making good the supplies granted to His Majesty for the services as aforesaid, any sums which, together with the sums that have been issued and paid out of the said accounts under the provisions of section forty-seven of the Public Revenues Act, 1926, and the several Imprest Supply Acts passed during this present session, do not exceed the sum of eight million six hundred and sixty-five thousand five hundred and ninety-one pounds.

(2)

In addition to the aforesaid sum there may be issued and applied out of the respective accounts mentioned in the Third Schedule hereto a further sum not exceeding one million and forty-six thousand two hundred and twenty-two pounds, as shown in the fourth column of the Third Schedule hereto, being the aggregate amount estimated to be received as credits in aid of the several votes specified in that Schedule:

(3)

For the purposes of the last preceding subsection the expression “credits in aid” in relation to any vote has the same meaning as in section fifty-one of the Public Revenues Act, 1926.

(4)

The sums hereinbefore authorized to be applied are hereby appropriated for the services and purposes expressed in the several votes specified in the Third Schedule hereto.

5 Grant and appropriation of £497.101, and £25,705 (credits in aid), out of accounts outside the Public Account.

(1)

The Minister of Finance may issue and apply out of the accounts outside the Public Account mentioned in the Fourth Schedule hereto, towards making good the supplies granted to His Majesty for the services as aforesaid, any sums which, together with the sums that have been issued and paid out of the said accounts under the provisions of section forty-seven of the Public Revenues Act, 1926, and the several Imprest Supply Acts passed during this present session, do not exceed the sum of four hundred and ninety-seven thousand one hundred and one pounds.

(2)

In addition to the aforesaid sum there may be issued and applied out of the accounts outside the Public Account mentioned in the Fourth Schedule hereto a sum not exceeding twenty-five thousand seven hundred and five pounds, as shown in the fourth column of the Fourth Schedule hereto, being the aggregate amount estimated to be received as credits in aid of the several votes specified in that Schedule:

(3)

For the purposes of the last preceding subsection the expression “credits in aid” in relation to any vote has the same meaning as in section fifty-one of the Public Revenues Act, 1926.

(4)

The sums hereinbefore authorized to be applied are hereby appropriated for the services and purposes expressed in the several votes specified in the Fourth Schedule hereto.

6 Power to make contracts in excess of appropriation.

lt shall be lawful for the Governor-General, in the name and on behalf of His Majesty the King, to enter into any contracts, or to incur any liabilities, for carrying on the works and services for which money is appropriated by this Act:

Provided that in the case of the works and services specified in the Fifth Schedule hereto the amount of liability thereby incurred shall not, together with the sum appropriated therefor, exceed the sum set down in the ninth column in that Schedule opposite to each such work or service.

7 Indemnity as to unauthorized expenditure of £87,286 7s. 2d., and debts irrecoverable, £580,615 16s. 1d.

Whereas the Minister of Finance has, under the authority of sections fifty-one and fifty-eight of the Public Revenues Act, 1926, issued during the twelve months ended the thirty-first day of March, nineteen hundred and twenty-seven, in excess of or without the appropriation of Parliament, the respective sums mentioned in the Sixth Schedule hereto, out of the Consolidated Fund, the Public Works Fund, and the other accounts mentioned in the said Schedule, amounting in the whole to the sum of eighty-seven thousand two hundred and eighty-six pounds seven shillings and twopence, and has caused the said sums to be applied to the several purposes and services mentioned in the said Sixth Schedule, and has also discharged from the Public Account the sum of five hundred and eighty thousand six hundred and fifteen pounds sixteen shillings and one penny, mentioned in the said Schedule as being moneys due to but irrecoverable or abandoned by the Crown, together with the value of stores written off departmental accounts: Be it enacted that the application and discharge of the said sums are hereby sanctioned.

8 Payment to local authorities for construction of roads, &c.

Out of the moneys appropriated by this Act for the construction of public roads, and such other public works as are usually constructed by or are under the control of local authorities, sums may be paid over to such local authorities as the Minister in charge of the Department in connection with which such roads or works are constructed determines, to such amounts and upon such terms and conditions as such Minister prescribes, to be expended by such authorities upon any of the works or services for which the same are appropriated by this Act; and the Minister of Finance may make all such payments accordingly.

9 Money appropriated for roads, &c., defined.

(1)

The moneys appropriated by this Act for the construction or improvement of railways, roads, bridges, buildings, and other public works shall be available for all or any of the following purposes:—

(a)

The construction of railways, and the construction and repair of roads, drains, buildings, bridges, jetties, and wharves:

(b)

The protection of rivers and lakes, and the improvement of the navigation thereof:

(c)

The acquisition of land, and the payment of interest in respect thereof where necessary:

(d)

The payment of salaries, allowances, and travelling-expenses, and the wages of workers:

(e)

The purchase of material and provisions:

(f)

The purchase of furniture and fittings for public buildings, and the payment of wages and purchase of furniture, provisions, and other necessaries for the maintenance of sanatoria and other establishments for which money is appropriated:

(g)

The purchase of tools, plant, provisions, clothing, and other requisites connected with the employment of labour, whether or not the same are to be used for the benefit of or sold or lent to workers employed on public works:

(h)

The payment of fares and freights by land or sea in respect of the carriage of such workers, their families and effects, to or from their work:

(i)

The cost of any material or stores required for the effectual carrying-out of any of the aforesaid works or purposes:

(j)

The payment of compensation and costs payable under the Workers’ Compensation Act, 1922, in respect of injuries to workers employed on any of the aforesaid works:

(k)

The payment of damages, compensation, or costs in respect of any injury or damage arising out of the construction or improvement of any such railway, road, bridge, building, or other public work, or out of the taking or acquisition of land for the purposes thereof.

(2)

The cost of tools, plant, provisions, clothing, or other requisites sold or lent to any worker as aforesaid may be deducted from time to time, in one or more sums of money, from the money earned, whether by day labour or by co-operative contract, by the said worker.

10 Payments for which no specific appropriation.

When any of the votes specified in the Schedules hereto contains an item under any title which does not specifically appropriate expenditure for any particular purpose, such item shall be deemed to be an appropriation for expenditure on purposes other than those of the other items of the vote.

11 Authority for payment of moneys by way of commission to officers of the Government Service.

(1)

Notwithstanding anything to the contrary in the Public Service Act, 1912, payments may lawfully be made by way of commission to any officer of the National Provident Fund Office:

Provided that no such payment by way of commission shall be made to the administrative head of such Office.

(2)

The moneys paid Under this section out of any fund or account shall not exceed such amount as may be appropriated by Parliament for payment out of that fund or account in accordance with the estimates as approved by the House of Representatives for the current financial year.

12 Authority to transfer £500,000 from Consolidated Fund to Public Works Fund.

The Minister of Finance is hereby empowered, without further appropriation than this section, to transfer any sum or sums not exceeding in the aggregate five hundred thousand pounds from the Ordinary Revenue Account of the Consolidated Fund to the Public Works Fund to be issued and applied for the purposes and services provided for in this Act.

13 Extending for current financial year number of steamer tickets that may be issued to South Island members of General Assembly.

The number of steamer tickets which any member of the General Assembly is entitled to receive pursuant to section twenty-two of the Finance Act, 1924, for the purpose of travelling between any port in the South Island and Wellington may, during the current financial year, be increased to such extent as the Minister of Finance may direct.

14 Authority for repayments by Working Railways Account to Public Works Fund.

The moneys appropriated in the Appropriation Act, 1926, or in this Act, to defray the charges out of the Working Railways Account shall be deemed to be and to have been available for repaying to the Public Works Fund the cost of assets worn out, abandoned, destroyed, or obsolete in the service of the Government Railways Department.

15 Authorizing payments to a member of Legislature for services rendered as member of Confiscated Native Lands Commission.

The provisions of the Legislature Act, 1908, shall not apply to any payments which, under the authority of any appropriation now or hereafter made by Parliament, are received by the Honourable Vernon Herbert Reed, Member of the Legislative Council, by way of remuneration for services rendered by him as a member of a Commission under the Commissions of Inquiry Act, 1908, appointed on the eighteenth day of October, nineteen hundred and twenty-six, by the Governor-General in Council to inquire into and report as to alleged grievances with respect to confiscated Native lands.

SCHEDULES

FIRST SCHEDULE

Schedule of Sums granted to defray the Charges on the Consolidated Fund or the several Services herein particularly mentioned which will come in the Course of Payment during the Year ending 31st March, 1928.

Col. 1.	Col. 2.	Col. 3.	Col. 4.
Vote.	CONSOLIDATED FUND.	Appropriation.	Credits in Aid.
	ORDINARY REVENUE ACCOUNT.
		£	£
1	Legislative Departments	83,197	6,513
2	Prime Minister’s Department	12,591
3	Treasury Department	36,438	4,831
4	National Provident and Friendly Societies Department	24,795	325
5	Land and Income Tax Department	57,432	2,685
6	Stamp Duties Department	95,739	17,805
7	Post and Telegraph Working-expenses	2,397,837	735,700
8	Public Buildings	101,445	84,968
9	Government and other Domains	6,383
10	Maintenance and Repairs to Roads	137,096	2,000
11	Maintenance of Irrigation Works, &c.	20,400	100
12	Native Department	31,216	9,850
13	Department of External Affairs	45,413	2,500
14	Cook Islands	60,461	15,100
15	Department of Industries and Commerce	35,066	2,200
16	Department of Justice	131,118	11,240
17	Prisons Department	91,459	71,000
18	Crown Law Office	5,955	1,040
19	Police Department	426,431	5,510
20	Pensions Department	167,594	2,832
21	Mines Department	35,741	1.260
22	Department of Internal Affairs	342,306	71,843
23	Audit Department	29,628	22.500
24	Public Service Commissioner’s Office	6,886	100
25	Printing and Stationery Department	238,966
26	Mental Hospitals Department	286,559	128,000
27	Department of Health	266,925	102,660
28	Naval Defence	494,921	35,802
29	Defence Department	472,385	23,680
30	Customs Department	178,677	1,700
31	Marine Department	124,149	7,306
32	Department of Labour	60,686	1,862
33	Department of Lands and Survey	186,917	120,130
34	Scenery Preservation	6,604	108
35	Valuation Department	51,774	11,162
36	Electoral Department	9,792	50
37	Department of Agriculture	386,855	88,025
38	Department of Tourist and Health Resorts	77,010	1,003
39	Department of Education	3,036,920	250,565
40	Department of Scientific and Industrial Research	46,829	9,780
	Total Ordinary Revenue Account	10,308,596	1,853,735
	Brought forward	10,308,596	1,853,735
	NAURU AND OCEAN ISLANDS ACCOUNT.
41	Nauru and Ocean Islands	600

	TOTAL CONSOLIDATED FUND	£10,309,196	£1,853,735

SECOND SCHEDULE

Schedule of Sums appropriated out of the Public Works Fund to defray the Charges of Public Works and other Services herein particularly mentioned which will come in the Course of Payment during the Year ending 31st March, 1928.

Col. 1.	Col. 2.	Col. 3.	Col. 4.
Vote.	PUBLIC WORKS FUND.	Appropriation.	Credits in Aid.
	GENERAL PURPOSES ACCOUNT.	£	£
42	Public Works, Departmental	141,397	112,459
43	Railway-construction	1,007,000	120,000
44	Additions to Open Lines	500,000	5,000
	Public Buildings:—
45	General	61,000	870
46	Courthouses	12,500	100
47	Prison Buildings and Works	25,000	1,000
48	Police-stations	10,000	500
49	Postal and Telegraph	100,000	1,000
50	Agricultural	4,600	169
51	Mental Hospital Buildings	90,000	1,000
52	Health and Hospital Institutions	26,500	15,000
53	Timber-supply and Sawmills, &c, for Public Works Department	15,000	25,000
54	Acquisition and Operation of Quarries for Public Works Department	25,000	38,000
55	Lighthouses	8,000	250
56	Harbour-works	17,250	250
57	Development of Tourist Resorts	50,000	2,000
58	Department of Immigration	125,000	100,890
59	Roads, &c.	793,500	152,000
60	Roads to give Access to Outlying Districts	50,000	5,000
61	Roads, &c., on Goldfields	4,750	300
62	Telegraph Extension	750,000	120,000
63	Contingent Defence	50,000
64	Lands, Miscellaneous	119,100	5,000
65	Irrigation, Water-supply, and Drainage	83,320	4,000
66	Plant, Material, and Stores	40,000	100,000
67	Transfer to Main Highways Account Construction Fund	200,000

	Total General Purposes Account	4,308,917	809,788
	ELECTRIC SUPPLY ACCOUNT.
68	Development of Water-power	1,340,000	33,000
	TOTAL PUBLIC WORKS FUND	£5,648,917	£842,788

THIRD SCHEDULE

Schedule of Sums appropriated to defray the Charges out of the respective Separate Accounts hereinafter mentioned for the respective Services particularly specified which will come in Course of Payment during the Year ending 31st March, 1928.

Col. 1.	Col. 2.	Col. 3.	Col. 4.
Vote.	SEPARATE ACCOUNTS.	Appropriation.	Credits in Aid.
	DISCHARGED SOLDIERS SETTLEMENT ACCOUNT.	£	£
69	Expenses of Management	40,295	5
	LAND FOR SETTLEMENTS ACCOUNT.
70	Land for Settlements Expenses	4,773	50
	LAND FOR SETTLEMENTS ACCOUNT (DISCHARGED SOLDIERS SETTLEMENT ACCOUNT).
71	Land for Settlement of Discharged Soldiers: Expenses	3,137	685
	LAND FOR SETTLEMENTS ACCOUNT (OPENING UP CROWN LAND FOR SETTLEMENTS ACCOUNT).
72	Opening up Land for Settlements	21,500	500
	MAIN HIGHWAYS ACCOUNT.
	(Main Highways Revenue Fund.)
73	Maintenance of Main Highways	725,000	15,000
	MAIN HIGHWAYS ACCOUNT.
	(Main Highways Construction Fund.)
74	Main Highways	675,000	40,000
	NATIVE LAND SETTLEMENT ACCOUNT.
75	Native Land Purchase Expenses	5,105	100
	STATE COAL-MINES ACCOUNT.
76	State Coal-mines	301,065	2,350
	STATE FORESTS ACCOUNT.
77	State Forest Service	249,393	2,447
	WESTPORT HARBOUR ACCOUNT.	£	£
78	Westport Harbour	54,755	85

	WORKING RAILWAYS ACCOUNT.
79.	Working Railways	6,585,568	985,000
	TOTAL SEPARATE ACCOUNTS	£8,665,591	£1,046,222

FOURTH SCHEDULE

Schedule of Sums appropriated to defray the Charges out of the respective Accounts, outside the Public Account, hereinafter mentioned for the respective Services particularly specified which will come in Course of Payment during the Year ending 31st March, 1928.

Col. 1.	Col. 2.	Col. 3.	Col. 4.
Vote.	ACCOUNTS OUTSIDE THE PUBLIC ACCOUNT.	Appropriation.	Credits in Aid.
	PUBLIC TRUSTEE’S ACCOUNT.	£	£
80	Public Trust Office	238,014
	NATIVE TRUSTEE’S ACCOUNT.
81	Native Trust Office	14,266
	GOVERNMENT INSURANCE ACCOUNT.
82	Government Insurance	117,248	875
	PUBLIC SERVICE SUPERANNUATION FUND ACCOUNT.
83	Public Service Superannuation Fund Office	7,860
	STATE FIRE INSURANCE ACCOUNT.
84	State Fire Insurance	34,766	7,550
	GOVERNMENT ACCIDENT INSURANCE ACCOUNT.
85	Government Accident Insurance	17,940
	STATE ADVANCES ACCOUNT.
86	State Advances	67,007	17,280
	TOTAL	£497,101	£25,705

FIFTH SCHEDULE

Schedule showing the Railways on which Expenditure is authorized by this Act; the Sections thereof on which the Expenditure is to be incurred; the Definition and Length of such Sections; the Estimated Expenditure required to render the same available for Use; the Amounts authorized for the Year ending 31st March, 1928; the Balances for Future Authorization; and the Amount to which Liabilities may be incurred under this Act.

Railway or other Work.			The Railway or Sections thereof for which Provision is made in this Act.				6. Estimated Expenditure required on Length stated in Column 5.	7. Amount authorized during the Year ending 31st March, 1928.	8. Balance for Future Appropriations.	9. Amount to which Liabilities may be incurred.
1. Name.	2. Estimated Length of the Whole Line.		3. From	4. To	5. Estimated Length of Section.				8. Balance for Future Appropriations.	9. Amount to which Liabilities may be incurred.
Railways.	M.	ch.			M.	ch.	£	£	£	£
North Auckland Main Trunk	200	75	Okaihau	Mangamuka	30	0	1,100,000	130,000	970,000	360,000
North Auckland Main Trunk	200	75	Huarau	Kirikopuni	29	36	120,000	110,000	10,000	360,000
Dargavile Branch	18	40	Kirikopuni	Dargaville	18	40	342,000	35,000	307,000	50,000
East Coast Main Trunk	379	26	Waihi	Tauranga.	38	25	150,000	170,000	637,000	600,000
			Tauranga	Opotiki.	88	12	657,00	170,000	637,000	600,000
			Gisborne.	Wairoa	70	0	1,300,000	260,000	2,240,000	400,000
			Wairoa	Eskdale.	59	60	1,200,000	260,000	2,240,000	400,000
Waikokopu Branch	24	58	Wairoa	Waikokopu	24	58	40,000	5,000	35,000	35,000
Stratford - Main Trunk	91	50	Okahukura	Ohura	19	10	59,000	180,000	629,000	200,000
Stratford - Main Trunk	91	50	Tahora	Ohura	24	0	750,000	180,000	629,000	200,000
Miland	244	0	Glenhope	Inangahua	55	0	1,600,000	20,000	1,580,000	50,000
Westport-Inangahua	26	0	Te Kuha	Inangahua	22	0	630,000	30,000	620,000	45,000
Lawrence-Roxburgh	37	44	Miller’s Flat	Roxburgh	9	10	36,000	35,000	1,000	60,000
Permanent-way material required on account of sections of railway referred to in columns 3, 4, and 5								26,000		50,000

SIXTH SCHEDULE Unauthorized Expenditure Account for the Year 1926–27

(Under Section 58 of the Public Revenues Act, 1926.)
CONSOLIDATED FUND.
Ordinary Revenue Account.
FOR SERVICES NOT PROVIDED FOR.
				£	s.	d.	£	s.	d.	£	s.	d.	£	s.	d.
Treasury Department—
Grant for travelling-expenses of the Secretary of the Treasury visiting Great Britain on official business				750	0	0
Travelling-expenses of members of Local Government Loans Board, preliminary meeting				53	19	0
							803	19	0
National Provident and Friendly Societies Department—
Payment to friendly societies of one-half cost of excess sickness of discharged soldier members of friendly societies, to 1st December, 1924							1,437	0	0
Stamp Duties Department—
Grants to officers on retirement, equivalent to salary in in lieu of leave, in terms of Public Service Regulations							690	0	0
Post and Telegraph Department—
Compassionate allowance to widow of the late A. P. Polkinghorne, who died whilst still an employee of the Department				1,050	0	0
Compensation to William McKay for injuries sustained through falling over telegraph-pole lying on side of road				85	16	2
Compensation and funeral expenses to widow of the late S. J. Rutledge, chauffeur, Post and Telegraph Department, Christchurch, who died from injuries sustained whilst on duty				1,050	0	0
Compensation to R. J. Hendorson, telegraph-messenger, injured whilst on duty				84	5	0
Cost of chartering the Pacific Cable Board’s cable-ship “Iris” to effects repairs to the Cook strait cable				7,020	0	0
Grant to A. T. Markman, late Secretary, Post and Telegraph Department, equivalent to six months’ salary in lieu of leave on retirement				650	0	0
							9,940	1	2
Public Works Department—
Interest on balance of purchase-money for new offices for High Commissioner, Strand, W.C., London							1,689	14	8
Native Department—
Purchase of all right, estate, and interest of Mr. H. Shaw, Whakarewarewa, in respect of a lease over part of Thermal Springs Reserve, Whakarewarewa, and all buildings erected thereon							1,150	0	0
Department of Industries and Commerce—
Expenses of judicial inquiry into Proprietary Articles Trade Association							252	4	1
Department of Justice—
Grants equivalent to three months’ salary in lieu of leave on retirement to—
H. Y. Widdowson, Senior Stipendiary Magistrate, Christchurch				250	0	0
E. W. Cave, Registrar, Supreme Court, Dunedin				166	5	0
							416	5	0
Cook Islands—
Grant to the Cook Islands Administration—reimbursement of expenditure incurred in repairing damage caused by storm				1,000	0	0
Salary of W. H. Simister, Inspector of Police, Rarotonga, granted four months’leave on full pay				89	11	8
							1,089	11	8
Prisons Department—
Reimbursement of various accounts for amounts stolen by clerk, Terrace Prison, Wellington							99	4	9
Police Department—
Legal expenses incurred by Constable G. Macartney in defending a charge of perjury which was dismissed							42	0	0
Pensions Department—
Compassionate allowance to Frank Kow Kee in lieu of old-age pension.				22	15	0
Instalment of compassionate allowance of £1 per week, granted to W. P. Newman for disabilities arising out of war service				4	6	8
Payment to widow of J. A. Spiers, being pension accrued to date of his death (miner’s pension No. 1101)				4	3	2
							31	4	10
Mines Department—
Cost of removing offices from Maritime Buildings to Public Works old workshop buildings				75	6	5
Grant towards cost of enabling old miners to attend the Buller Diamond Jubilee				100	0	0
							175	6	5
Department of Internal Affairs—
Compassionate allowance to widow of the late S. J. Jones, messenger				62	10	0
Expenses in connection with the visit of the Hon. the Minister of Customs to America				128	6	10
Grants—
Towards cost of returning the Maori football team to New Zealand via Canada				1,000	0	0
To the New Zealand Astronomical Society to subsidize a similar amount voted by that society for observations at Russell of the eclipse of the sun, 4th January, 1927				10	0	0
Payment to the Public Trustee for payment to the widow of the late L. A. Tall, chimney-sweep and labourer, in accordance with section 38 of the Workers’ Compensation Act, 1922				720	0	0
Payments to the Board of Maori Arts under Maori Arts and Crafts Act, 1926, section 7(a)				300	0	0
Salary and expenses of Town-planner				544	8	11
Travelling-expenses in connection with conference of Museums representatives				39	10	9
							2,804	16	6
Printing and Stationery Department—
Grant to officer on retirement, equivalent to salary in lieu of leave, in terms of Public Service Regulations				106	5	0
Salary of A. Osborne while on leave of absence from 1st April to 14th June, 1927				60	0	0
							166	5	0
Mental Hospitals Department—
Compassionate allowance, salary, and expenses of illness whilst on duty, granted to Miss M. Doyle, ex-nurse, Hokitika Mental Hospital				162	0	6
Compassionate allowance to widow of the late William suttie, bricklayer, Christchurch Mental Hospital				65	0	0
Compensation in respect of pigs sold by Porirua Mental Hospital				16	16	0
Expenses of Dr. T. G. Gray, Deputy Inspector-General, in connection with visit abroad				222	19	2
Grant to Dr. R. M. Beattie, Medical Superintendent of Tokanui Mental Hospital, equivalent to one year’s salary, on retirement				1,001	0	0
Payment to executor in estate of R. M. Brown, late attendant, Hokitika Mental Hospital, being salary in lieu of leave due to the deceased				14	2	8
							1,481	18	4
Department of Health—
Compassionate allowance to widow of the late P. Larsen, chef, King George V Hospital, Rotorua				75	0	0
Cost of two first-class railway tourist tickets for two Sisters from the Makogai Leper Station on leave in New Zealand				20	0	0
Expenses of—
Dr. M. H. Watt, Deputy Director-General of Health, in attending Medical Conference, Melbourne				75	12	11
Miss J. B. N. Paterson investigating maternity and child-welfare methods in Denmark, Holland, and Great Britain				294	19	8
Dr. Helen Bakewell in connection with attending the Congress of the Royal Institute of Public Health, Bristol, May, 1926				8	2	6
Grants—
Auckland Hospital Board on account of special unemployment relief				1,908	3	1
Buller Hospital Board on account of special destitution relief arising out of Buller River floods				150	0	0
Publication of the book “New Zealand To-day”				50	0	0
Relief of distress that occurred amongst the miners and their families at Kaitangata				100	0	0
Locomotion expenses of Stores officers of Auckland, North Canterbury, and Otago Hospital Boards attending Conference held in Wellington regarding standardization of stores				14	2	8
Payment to Kodak Ltd., London, for preparing Karitane Hospital Photographs for exhibition at the fourth British-speaking Conference on Child Welfare				3	17	0
							2,699	17	10
Defence Department—
	£	s.	d.
Difference between N.Z. Expeditionary Force and naval rates of pay and gratuity for services during the war	150	19	6
Less overpayment of allotment to Mrs. G. Atwood, paid by treasury on behalf of Admiralty	65	0	0
				85	19	6
Grant to Colonel H. J. McLean, equivalent to pay for period of leave on account of service while employed as a whole-time Medical Officer with Defence Department				51	15	10
Pay for special leave granted to Private A. M. Holmes on retirement from the N.Z. premanent Army service Corps (Temp)				2	2	0
Payments to—
M. Walsh, No. 12/3436, of war gratuity for period of overseas service with the N.Z. Expeditionary Force				37	17	4
Major P. B. Henderson for leave due on retirement				193	8	6
							371	3	2
Customs Department—
Compassionate allowance to mother of the late L. J. Nutting, Examining Officer, Napier				200	0	0
Refund of fines imposed on seamen of the “Manuka” for petty smuggling under section 245 of the Customs Act, 1913				4	0	0
Travelling expenses and allowances on account of the Customs Tariff Commission				512	14	11
							716	14	11
Marine Department—
Expenses incurred rescuing s.s. “Awarua”				88	9	3
Grant to officer on retirement, equivalent to salary in lieu of leave, in terms of Public Service Regulations				61	6	2
Loan to J. O. Taylor for the purpose f establishing a school for wireless operators at Auckland				200	0	0
							349	15	5
Department of Lands and Survey—
Compassionate allowance to widow of the late J. H. W. Parsons, draughtsman, Department of Lands and Survey, Auckland				84	0	0
Subsidy in connection with river-protection works, Oreti River, Section 103, Block VIII, Taringatura Survey District				40	0	0
							124	0	0
Department of Agriculture—
Compassionate allowance to widow of the late Robert Crockett, Inspector of Stock				150	0	0
Grants to officers on retirement, equivalent to salary in lieu of leave, in terms of Public Service Regulations				62	13	4
Travelling-expenses, A. H. Cockayne, Director of Fields Division, in Australia				130	10	0
Travelling expenses and allowance of T. H. Patterson, Instructor of Agriculture, in Australia				14	14	9
							357	18	1
Department of Education—
Expenses of investigation by Mr. M. R. O’Shea regarding University finance in connection with the conduct of the arts courses by the University colleges				55	0	0
Grant to Otago Education Board towards the cost of providing a midday meal for the children of the Kaitangata School				50	0	0
Grant to officer on retirement, equivalent to salary in lieu of leave, in terms of Public Service Regulations				625	0	0
Passage-money of T. V. Griffiths, Lecturer in Music at Christchurch Teachers’ Training College				50	0	0
Passage-money from England of Dr. C. S. Slocomhe and of Mr. H. Hollingrakc, appointed to the staff of the Auckland Training College				164	0	0
							944	0	0
Department of Scientific and Industrial Research—
Expenses of visit of Dr. E. Marsden to Australia							80	17	3
										27,913	18	1
FOR SERVICES IN EXCESS OF VOTES.
Vote 1—Legislative Departments							1,373	14	9
Vote 5—Stamp Duties Department							2,300	15	3
Vote 22—Department of Internal Affairs							36,024	9	5
Vote 32—Department of Labour							1,097	0	8
Vote 36—Electoral Department							3,901	1	3
Vote 38 Department of Tourist and Health Resorts							721	11	0
										45,418	12	4
TOTAL CONSOLIDATED FUND													£73,332	10	5
PUBLIC WORKS FUND.
General Purposes Account.
FOR SERVICES NOT PROVIDED FOR.
							£	s.	d.	£	s.	d.	£	s.	d.
Compensation—
To W. A. Kenning under section 3, Public Works Act, 1925, for depreciation on value of two motor-trucks							746	16	11
For loss of personal property and effects damaged and swept away by floods at Greymouth							355	16	3
Grant towards travelling-expenses of Record Clerk while in Australia							21	0	0
Refund to Murchison County Council of excess amount collected of that County’s contribution towards repairs to Tiraumea River Bridge and erection of Matakitaki Gorge Bridge							20	8	8
Salary of R. C. Wilson, overseer, for period 1st to 23rd April, 1927, granted leave on retirement							22	0	10
Salary of Miss D. A. Marker for period 1st to 14th April, 1927, granted leave on retirement							7	9	5
Salary of Miss A. M. G. Friis for period 1st to 30th April, 1927, granted leave on retirement							15	8	4
										1,189	10	5
FOR SERVICES IN EXCESS OF VOTES.
Vote 56—Harbour-works										1,612	8	4
TOTAL GENERAL PURPOSES ACCOUNT													£2,801	18	9
SEPARATE ACCOUNTS.
Land for Settlements Account.
FOR SERVICES NOT PROVIDED FOR.													£	s.	d.
Cost of providing water-pipe line, &c., Hatuma Settlement													45	0	0
TOTAL LAND FOR SETTLEMENTS ACCOUNT													£45	0	0
State Forests Account.
FOR SERVICES NOT PROVIDED FOR.
										£	s.	d.	£	s.	d.
Proportion of cost of railway-tickets issued to Dr. and Mrs. E. du Reitz during their tour of the Dominion										56	5	0
Rebate on account of rent for grazing-rights, parts Sections 6 and 7, Pekapekarau Provisional State Forest										2	0	0
													58	5	0
TOTAL STATE FORESTS ACCOUNT													£58	5	0
State Coal-mines Account.
FOR SERVICES NOT PROVIDED FOR.
										£	s.	d.	£	s.	d.
Grant in connection with street-lighting, Township of Runanga										80	0	0
Half-cost of repairs to Runanga Domain										30	0	0
													110	0	0
TOTAL STATE COAL MINES ACCOUNT													£110	0	0
Westport Harbour Account.
FOR SERVICES NOT PROVIDED FOR.
										£	s.	d.	£	s.	d.
Expenses in connection with protective works as a result of abnormal floods from Buller River										1,039	5	0
Proportionate amount of subsidy due to the Public Service Superannuation Fund in respect of officers of the Westport Harbour for the year ended 31st March,1927										126	18	1
													1,166	3	1
TOTAL WESTPORT HARBOUR ACCOUNT													£1,166	3	1
Working Railways Account.
FOR SERVICES NOT PROVIDED FOR.
													£	s.	d.
Funeral expenses of the late W. 0. Ennis, Staff Superintendent, accidentally killed													12	2	6
TOTAL WORKING RAILWAYS ACCOUNT													£12	2	6
(Under Section 98 of thb Public Revenues Act, 1926.)
ACCOUNTS OUTSIDE THE PUBLIC ACCOUNT.
State Advances Account.
FOR SERVICES NOT PROVIDED FOR.
													£	s.	d.
Compassionate allowance to Mrs. C. Foote													190	0	0
TOTAL STATE ADVANCES ACCOUNT													£190	0	0
TOTAL UNAUTHORIZED EXPENDITURE													£	s.	d.
(IN TERMS OF SECTION 58 OF THE PUBLIC REVENUES ACT, 1926)													£77,715	19	9
(Under Section 51 of the Public Revenues Act, 1926.)
SURPLUS CREDITS-IN-AID applied in Terms of Section 51, Subsection (3), of the Public Revenues Act, 1926.
Main Highways Account.
Main Highways Construction Fund.
													£	s.	d.
Vote 73—Main Highways													9,570	7	5
TOTAL SURPLUS CREDITS-IN-AID													£9,570	7	5
GRAND TOTAL													£87,286	7	2

Statement showing the Detail of Sums irrecoverable by the Crown or Value of Stores, &c., required to be written off Departmental Accounts.

Department and Particulars.	Reason for writing off.	Claims abandoned.
Department and Particulars.	Reason for writing off.	Value of Stores, &c.			Cash.
Legislative Departments—		£	s.	d.	£	s.	d.
Bellamy’s: Silver, glassware, &c.	Loss by breakages, &c.	273	7	5
Treasury Department—
Loans to Moutere Hills orchardists	Debtor bankrupt; properties abandoned				92	17	11
Office furniture and fittings	Difference between book value and amount realized	24	14	0
Office furniture and fittings	Worn out	23	7	2
Securities redeemed and cancelled out of moneys in the Consolidated Fund and Public Debt Repayment Account—
Fishing Industry Promotion Account					1,036	19	2
Housing Account					19,468	9	4
Mining Advances Account					12,519	17	9
Cold Storage Advances Account					7,500	0	0
Fruit-preserving Industry Account					6,008	14	3
General Purposes Relief Account					4,339	14	1
Rangitaiki Land Drainage Account					15,500	0	0
Swamp Land Drainage Account					5,000	0	0
Land and Income Tax Department—
Income-tax	Debtors untraceable, &c.				649	13	1
National Provident and Friendly Societies Department—
Office furniture	Difference between book value and amount realized	27	19	9
Post and Telegraph Department—
Deficiencies at stock-taking	Unaccounted-for (percentage of loss on issues 025; excesses for same period totalled £3,324 18s. 3d.)	4,117	6	8
Motor-vehicles	Difference between book value and amount realized	449	11	1
Savings-bank forgeries	Fraudulent withdrawals				340	13	7
Stores	Lost, broken, unfit for use	2,845	2	10
Stores	Difference between book value and amount realized	3,423	1	2
Stores supplied	Debtor bankrupt				0	10	6
Toll fees	Debtors bankrupt, deceased, untraceable				50	11	2
Native Department—
Office equipment and stores	Broken, stolen, or missing at stock-taking	18	7	10
Cook Islands—
Stores, N.Z.G.S. “Hinemoa”	Breakages and deficiencies at stock-taking	145	3	6
Department of Industries and Commerce—
Furniture	Difference between book value and amount realized	20	9	4
Stores	Lost, stolen, &c.	4	3	3
Wheat importations from Australia	Loss on purchase and sale of wheat, 1924-25				418	0	11
Department of Justice—
Courthouse, Brunnerton	Difference between book value and amount realized	104	0	0
Courthouse, Takaka	Destroyed by fire and not replaced	608	9	3
Fines	Defendant deceased				11	4	6
Typewriters	Difference between book value and amount realized	26	19	0
Prisons Department—
Horses	Died, killed, destroyed, &c.	170	6	0
Live-stock and poultry	Accidentally killed, or died from natural causes	347	2	1
Prison Buildings, Lyttelton	Difference between book value and amount realized on demolition	8,553	7	10
Stores	Deficient at stock-taking, lost in transit, broken, unfit for consumption, &c.	108	6	3
Transformer-shed, Auckland	Difference between book value and amount realized	18	0	5
Typewriter	Prematurely unserviceable	6	0	3
Wages	Half-day’s pay overpaid, irrecoverable				0	6	3
Furnishings, Waikeria Borstal Institution Superintendent’s residence	Difference between book value and amount realized	40	5	6
Police Department—
Building, Morrinsville	Difference between book value and amount realized	530	0	0
Stores	Difference between book value and amount realized	24	7	4
Stores	Lost, broken, &c.	10	7	6
Pensions Department—
Artificial limb	Difference between price quoted and actual cost	0	11	0
Artificial-limb factory	Difference between book value and amount realized	1,522	16	5
Bad debts	Debtors untraceable				9	2	3
Stores	Difference between book value and amount realized	34	6	3
Stores	Deficient at stock-taking, stolen, &c.	38	7	9
Mines Department—
Bad debts	Debtors in poor circumstances, bankrupt, untraceable, &c.				28	8	9
Coal and coke shortages	Due to handling, loss in transit, and stone picked out in yard (percentage of loss on total quantity handled 1.95)	1,085	5	5
Kumara Water-races	Water supplied; debtors in poor circumstances				154	1	3
Lignite royalties	Debtor bankrupt				1	2	7
Stores	Difference between book value and amount realized	58	19	4
Stores	Lost, stolen, deficient at stock-taking, lost in transit, &c.	138	13	9
Waihi Reefs Gigantic Consolidation, Ltd.	Bad debts : Company was unsuccessful, and possession was taken of plant, &c., which was disposed of				9,223	16	1
Department of Internal Affairs—
Advances by High Commissioner	Debtors untraceable and in poor circumstances				128	8	8
Bad debts	Debtors in poor circumstances				3	16	6
Cost of cables by High Commissioner	Debtors untraceable				2	1	6
Cost of Commissions to inquire into boundaries of Normanby Town District and Waipu Town District	Endeavours to effect full settlement with petitioners unavailing				34	16	10
Ford van	Difference between book value and amount realized	22	10	0
Gas calorimeters	Difference between book value and amount realized	14	12	0
Lantern-slides	Free issue for publicity purposes	1	16	3
Office furniture and equipment	Difference between book value and amount realized	92	15	7
Photographic apparatus	Destroyed by fire in Publicity Office	303	5	3
Platinum crucible	Stolen	25	0	0
Stores	Lost, broken, &c.	1	1	4
Audit Department—
Audit fees	Railway and Rabbit Boards now defunct				2	2	0
Printing and Stationery Department—
Bad debts	Amount irrecoverable				3	4	6
Furniture and fittings	Broken, &c.	1	7	0
Stores	Deficient at stock-taking, prematurely worn out, broken, &c.	128	6	1
Stores	Difference between book value and amount realized	105	10	0
Menial Hospitals Department—
Bad debts	Debtors in poor circumstances				26	15	7
Live-stock and poultry	Died from natural causes	671	19	6
Motor-vehicles	Difference between book value and amount realized	105	10	0
Stores	Broken, damaged, deficient at stock-taking	345	6	4
Department of Health—
Bicycles and motor-vehicles	Difference between book value and amount realized	1,019	17	2
Live-stock	Difference between book value and amount realized	56	12	10
Live-stock and poultry	Died and killed	235	15	1
Maintenance fees due to various institutions	Debtors in poor circumstances, untraceable, deceased				3,162	10	4
Serum	Expired, lost, useless	101	8	4
Stores	Broken, destroyed by fire, &c.	993	7	9
Stores	Handed over to Hospital Boards	2,800	10	2
Naval Defence—
Clothing	Deficiency on issues at vocabulary rates	510	8	4
H.M.S. “Dunedin,” £98 15s. 3d.
H M.S. “Philomel,” £222 17s. Id.
H.M.S. “Diomede,” £188 16s.
Provisions	Deficiency on issues at vocabulary rates	1,301	14	0
H.M.S. “Dunedin,” £535 Is. 6d.
H.M.S. “Philomel,” £454 6s. 2d.
H.M.S. “Diomede,” £312 6s. 4d.
Mess-traps, H.M.S. “Philomel”	Broken and lost	7	1	2
Passage-money of dependant of Naval officer	Erroneously paid by High Commissioner				90	0	0
Stores	Unfit for use, lost overboard, &c.	127	14	1
Stores used by ratings at Trent	Broken and damaged	5	2	4
Defence Department—
Cook Islands returned soldiers	Equipment given for use at funerals	43	13	1
Featherston Camp buildings	Difference between book value and amount realized	1,568	11	9
Featherston Camp stores	Deficient at closing of depot (surplus, £1,445 14s. 7d.)	474	13	7
Horses and live-stock	Died and destroyed	105	18	0
Malaya Government	Free issue of equipment for pageant purposes	17	0	0
Rent	Debtor in poor circumstances				35	0	0
Stores	Difference between book value and amount realized	220	6	3
Stores and equipment	Lost, broken, stolen, destroyed by fire	1,522	8	11
Uniforms and equipment issued to trainees	Destroyed by fire, trainees deceased, untraceable	160	9	1
Customs Department—
Stores	Stolen	2	0	0
Marine Department—
Charts and shipping forms	Obsolete	281	5	6
Cottage, Karame	Destroyed by.fire	123	0	0
Machinery inspection fees	Debtors untraceable, bankrupt, &c.				22	18	3
Rent	Debtor untraceable				0	10	0
Stores	Lost in transit	24	8	10
Department of Labour—
Bicycle	Difference between book value and amount realized	5	0	6
Fares advanced to persons proceeding to employment	Debtors untraceable				28	12	11
Furniture and fittings	Lost, broken, unfit for use	21	19	1
Furniture and fittings	Difference between book value and amount realized	22	13	10
Motor-vehicles	Difference between book value and amount realized	129	13	8
Penalties and costs imposed by Magistrates under Industrial Conciliation and Arbitration Act, 1908	Endeavours to collect unsuccessful; debtors untraceable				133	17	0
Stores	Lost, broken, destroyed	23	19	3
Stores	Difference between book value and amount realized	0	14	0
Department of Lands and Survey—
Advances under Discharged Soldiers Settlement Act	Loss on realization of securities	348,494	15	1
Arrears of rent	Debtors in poor circumstances, whereabouts unknown, deceased, &c.				51,930	2	0
Motor-cars	Difference between book value and amount realized	183	1	4
Office equipment	Unfit for use	9	8	9
Stores	Difference between book value and amount realized	1,226	7	6
Stores	Lost and missing	5	15	5
Valuation Department—
Office furniture	Difference between book value and amount realized	35	5	0
Typewriters	Difference between book value and amount realized	18	10	0
Valuation fees	Debtors in poor circumstances, untraceable, &c.				30	3	9
Witness’s fees	Debtor bankrupt				4	4	0
Electoral Department—
Ballot-box and screens	Broken, destroyed, lost, &c.	93	7	7
Ballot-box and screens	Difference between book value and amount realized	68	17	0
Office furniture	Difference between book value and amount realized	10	7	0
Department of Agriculture—
Bad debts	Debtors in poor circumstances, bankrupt, &c.				263	8	8
Live-stock	Died from natural causes	1,382	5	5
Live-stock	Difference between book value and amount realized	334	2	0
Motor-vehicles	Difference between book value and amount realized	297	10	3
Office furniture and fittings	Difference between book value and amount realized	10	5	7
Orchard-tax	Debts irrecoverable				99	5	1
Publications	Free issue	31	4	3
Sheds and dog-kennels	Difference between book value and amount realized	320	14	0
Stores	Free issues, Ruakura State Farm	565	18	8
Stores and equipment	Broken, missing, destroyed by fire	221	12	4
Stores and equipment	Difference between book value and amount realized	27	12	3
Stores and permanent improvements	Handed to Winton Agricultural Committee	718	7	10
Department of Tourist and Health Resorts—
Ball Hut	Destroyed by avalanche	245	13	0
Consultation fees	Debtors untraceable				361	11	0
Poultry and live-stock	Died	17	14	6
Sanatorium fees	Debtors in poor circumstances, deceased, untraceable				4,398	12	0
Sanatorium fees	Free treatment				9	9	0
Stores	Difference between book value and amount realized	0	18	0
Stores	Lost, deficient at stock-taking	397	5	2
Department of Education—
Live-stock	Died	31	7	9
Maintenance fees	Debtors in poor circumstances, untraceable, deceased, &c.				5,003	18	1
School Journal supplies	Charges remitted, schools closed, &c.	6	1	4
Stores	Deficient, broken, &c., at industrial and special schools (excesses £10 5s. 8d.)	218	1	0
Stores	Difference between book value and amount realized	333	10	2
Public works Department—
Bad debts	Debtors in poor circumstances, bankrupt, untraceable				134	7	3
Buildings	Destroyed by fire	335	0	0
Defalcations	Defalcations at Miller’s Flat				116	12	9
Electric motor	Condemned	24	0	0
Furniture	Difference between book value and amount realized	40	8	6
Horses	Destroyed and died	65	0	0
Live-stock	Difference between book value and amount realized	21	10	0
Motor-car	Difference between book value and amount realized	60	0	0
Motor-vehicles	Destroyed by fire	52	0	0
Motor-lorry fees	Debtors in poor circumstances				80	2	8
Mount Ida water rates	Debtors in poor circumstances				2,900	15	0
Stores	Difference between book value and amount realized	571	3	9
Stores	Deficient at stock-taking (excesses, £1,291 10s. 10d.)	352	3	11
Stores and material	Broken, lost in transit, destroyed by fire, flood, &c.	2,580	18	5
Water rates	Rebate granted, unable to collect, &c.				26	16	0
Department of Immigration—
Passage-money to New Zealand	Debtors untraceable, in poor circumstances, &c.				108	12	0
Land for Settlements Department—
Mount Pisa Settlement	Difference between book value and amount realized	763	15	1
Sheep	Died and lost on stations	2,129	0	0
Native Trust Department—
Coat	Stolen	2	17	6
Interest on mortgage	Remitted to save security				540	0	0
State Forest Service—
Automatic franking-machine	Prematurely worn out	16	0	0
Horses	Lost in swamp	16	0	0
Sawmill licenses	Licenses surrendered				12	1	6
Stores	Difference between book value and amount realized	65	15	4
Stores	Lost, broken	39	6	0
Railway Department—
Cash irrecoverable	Debtors bankrupt, untraceable, indigent circumstances				328	18	1
Cash misappropriated	Offenders sentenced				7,717	15	1
Rents	Remitted owing to death and sickness, &c.				52	7	2
Stores	Lost, broken, &c.	2,641	2	1
Wagon	Destroyed by fire	453	0	0
Government Insurance Department—
Loan on mortgage	Loss on realization	3,293	2	8
State Advances Department (Housing Branch )—
Principal, interest, and rent	Judgments given, Magistrates refused to make orders, and debtors untraceable				618	18	4
State Advances Department (Settlers Branch )—
Principal, interest, and rent	Loss on realization of securities	5,204	11	5
State Advances Department. (Workers Branch )—
Principal	Loss on realization of securities	188	9	9
State Advances Department (Cold Storage Branch)—
Outstanding balance of loan	Written off				547	10	0
State Advances Department (Repatriation Branch)—
Loans granted to discharged soldiers under Repatriation Act, 1918	Loss on realization of securities	6,554	5	4
		419,301	9	2	161,314	6	11
	TOTAL	£580,615 16 1

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Appropriation Act 1927