B. -1 TPt. IV].

DEPARTMENT OF HEALTH—continued. Balance-sheet as at 31st March, 1926. Liabilities. £ s. d. Assets. Capital Account .. .. .. 464,335 311 National Development Expenditure Account — £ s. d. Institutional fees paid in advance .. 552 11 0 Capital subsidies payable to Hospital Boards, 1925-26 114,193 1 5 Sundry creditors .. .. •. 65,028 2 6 Land— £ s. d. Reserve for depreciation .. .. 56,415 16 4 Institutions .. .. .. 52,194 16 0 Cash in transit (Suspense Account) .. 1,104 8 0 Quarantine stations .. ~ 1,900 0 0 Treasury Adjustment Account .. 778,314 15 4 54,094 16 0 Buildings— Institutions .. .. .. 219,704 15 4 Quarantine stations .. .. 47,576 12 6 267,281 7 10 Other improvements— Institutions .. .. .. 22,035 5 0 Quarantine stations .. . . 1,329 14 5 23,364 19 5 Plant and machinery at institutions .. .. 5,646 16 7 : Furniture, fittings, and equipment — Institutions .. .. .. 48,709 10 7 Other .. .. .. .. 23,473 15 5 72,183 6 0 Less book value in Suspense (prior to writing off) .. .. .. 412 6 9 71,770 19 3 Mechanical office appliances .. .. .. 1,294 3 0 j Motor-cars, ambulances, lorries, and cycles— Institutions .. .. .. 4,382 11 6 J Other .. .. .. .. 7,223 4 7 11,605 16 1 Push-bicycles .. .. .. .. 237 2 9 Farm stock and non-consumable stores at institutions .. .. .. .. 3,023 5 6 Libraries (other than institutional) .. .. 644 11 2 Stores on hand— At institutions .. .. .. 20,141 1 8 Sera, vaccine, and Laboratory stores.. 1,672 2 4 Drugs, disinfectant, &c., other than institutional .. .. .. 3,631 10 1 25,444 14 1 Less expired stock in Suspense (prior to writing off) .. .. .. 73 7 9 25,371 6 4 Blundell bequest (balance) .. .. .. 17 0 9 Cash in transit .. .. .. .. 1,435 17 8 Sundry debtors — Institutional .. .. .. 25,961 5 11 Other .. .. .. .. 3,748 6 6 29,709 12 5 Less bad debts and allowances in Suspense .. .. .. 2,950 18 6 26,758 13 11 General Revenue Account—Excess of expenditure over income .. .. .. .. .. .. 759,010 19 5 £1,365,750 17 1 £1,365,750 17 1 Notu.—The accounts include the following charges for which the Department possesses no parliamentary appropriation : (a) Rent assessed by Public Works Department; (b) interest at 4| per cent, on capital as at Ist April, 1925. B. Killick, Secretary. 30th July, 1926. W. T. Findlay, A.R.A.N.Z., Accountant. I hereby certify that the various Income and Expenditure 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, subject to the above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

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