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B.—l [Pt. IV, Sup. B]

COOK ISLANDS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1921. Expenditure. Income. Dr. £ s. d. Or. £ s. d. To Salaries .. .. .. .. 10,912 510 By Balance carried down .. .. 18,121 5 1 Advertising .. .. .. 60 0 0 Cook and other Islands Administration expenses .. .. .. 798 911 Grant to Bureau Tropical Diseases . . 50 0 0 ({rant to ethnological research, Cook Islands ... . . .. 100 0 0 Installation wireless, Aitutaki .. 1,502 011 Medical service, Niue .. .. 250 0 0 Office expenses .. .. .. 21 13 3 Postages, telegrams, &c. .. .. 106 17 0 Printing and stationery .. .. 10 0 5 Rarotonga wireless —Adjustment of accounts .. .. .. 1,000 0 0 Subsidy, service Niue .. .. 1,107 10 0 Telephone services .. .. 07 0 0 Travelling allowances and expenses .. 103 12 4 Tropical allowances .. .. 1,592 15 11 Compassionate allowance, Mrs. L. E. Duncan .. .. .. 300 0 0 Fuel, light, water, &c. .. .. 49 0 0 Rent .. .. .. .. 80 0 0 Depreciation .. .. .. 3 7 0 £18,121 5 I £18,121 5 1 £ s. d. £ s. d. To Balance brought down .. .. 18,121 5 1 By Excess of expenditure over income .. 18,123 1 I Interest on capital .. .. 1 10 0 £18,123 1 1 £18,123 1 1 Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. £ s. d. Capital—Liability to Treasury. . .. 40 0 0 Sundry debtors .. .. .. 2 3 1 Sundry creditors .. .. .. 1,320 7 2 Office fittings and requisites .. .. 40 0 0 Depreciation Reserve. . .. .. 5 7 0 Excess of expenditure over income .. 18,123 1 1 Treasury Adjustment Account.. .. 16,793 9 6 £18,165 4 2 ■ £18,165 4 2 ,1. D. Gray, Secretary. R. M. Porteous, Accountant. I hereby certify that the Inoome and Expenditure 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', except that the accounts include charges against the Department for light and fuel, rent, and interest on capital for which the Department possesses no parliamentary appropriation. —G. F. C. Campbell, Controller and Auditor-General.