B.—l [PT. IV, SUP.] .

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account tor the Year ended 31st March, 1924. To Institutional accounts — £ s. d. By Balance (excess expenditure over £ s. d. Auckland .. .. .. 50,876 8 5 income) .. .. .. 286,312 13 7 Christchurch .. .. .. 52,287 12 2 Dunedin .. .. .. 76,636 2 6 Hokitika .. .. .. 19,543 19 4 Nelson.. .. .. .. 17,619 14 3 Porirua .. .. .. 54,796 0 1 Tokanui .. .. .. 13,903 14 5 Interest on Wellington land .. 465 2 5 Head Office rent unapportioned .. 184 0 0 £286,312 13 7 £286,312 13 7 Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. £ s. d. Capital Account .. .. .. 819,832 14 8 Land .. .. .. .. 161,776 0 0 Sundry creditors .. .. .. 9,956 12 5 Buildings .. .. .. 489,292 0 0 Depreciation reserve .. .. 34,268 3 3 Developmental .. .. .. 3,261 15 6 Treasury Adjustment Account .. 299,224 15 3 Improvements .. .. .. 81,694 7 5 Furniture and fittings .. .. 18,296 10 6 Plant and machinery .. .. 278 11 0 Motor-vehicles .. .. .. 3,035 0 0 Other vehicles .. .. .. 954 0 0 Loose and artisans'tools .. .. 1,911 12 3 Farm implements .. .. 2,431 11 9 Stores and equipment .. .. 76,411 6 0 Live-stock .. .. .. 25,624 4 0 Sundry debtors .. .. .. 1,336 16 4 Expenses paid in advance .. .. 420 16 8 Stored and growing crops .. .. 10,245 0 7 Excess expenditure over income .. 286,312 13 7 £1,163,282 5 7 £1,163,282 5 7 W. Riach, Accountant. I hereby certify that the Income and Expenditure Account, Farm Working Accounts, Institutional Accounts, 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— (1.) No charges have been included for wages of inmates engaged on the farms. (2.) Pending a detailed valuation of the land, buildings, and improvements comprising the farms, the correct charge for interest and depreciation cannot be ascertained. (3.) The valuations of land, buildings, and improvements are incomplete. (4.) The valuations of live-stock have been made by the Head Office. (5.) The income from maintenance fees does not represent the earnings for the year, and the outstandings at the end of the year have not been correctly stated. (6.) The accounts include charges against the Department for rent, interest, and land, &c., for which the Department possesses no appropriation by Parliament. J. H. Fowler, Deputy-Controller and Auditor-General.

5