B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account fob the Year ended 31st March, 1927. To Institutional accounts— £ s. d. £ s. d. Auckland .. .. .. .. 57,014 11 3 By Balance .. .. .. ... 358,939 14 9 Christchurch .. .. .. .. 61,239 15 0 Dunedin .. .. .. .. 81,838 9 8 Hokitika .. .. .. .. 23,832 3 4 Nelson .. .. .. .. 28,001 11 3 Porirua .. .. .. .. 75,173 8 1 Tokanui .. .. .. .. 31,374 13 9 Interest on Wellington land .. .. 465 2 5 £358,939 14 9 £358,939 14 9 Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. 1,067,760 14 0 Land .. .. .. .. .. 226,480 18 4 Sundry creditors .. .. .. .. 8,260 6 0 Buildings (institutional) .. .. .. 777,788 2 5 Depreciation Reserve .. .. .. 92,694 7 7 Buildings (farm) .. .. .. .. 36,642 16 4 Treasury Adjustment Account .. .. 460,207 511 Developmental .. .. .. .. 7,195 12 2 Improvements .. . . . .. 18,428 18 8 Furniture and fittings .. .. .. 23,820 0 11 Plant and machinery (institution) .. .. 33,799 14 11 Plant and machinery (farm) .. .. .. 2,626 13 11 £ s. d. j Motor-vehicles .. .. .. 5,819 0 0 j Less losses in Suspense .. 105 0 0 5,714 0 0 Other vehicles .. .. .. .. 1,543 17 0 Surgical instruments .. .. .. 290 1 9 Loose and artisans'tools .. .. .. 2,058 9 7 Farm implements .. .. .. .. 3,165 2. 9 Stores and equipment .. .. .. 92,353 17 7 Live-stock .. .. .. .. 24,301 10 6 Stored and growing crops .. .. .. 11,957 10 4 £ s. d. Sundry debtors .. .. 1,733 19 4 Less losses in Suspense .. 26 15 7 1,707 3 9 Expenses paid in advance .. .. .. 108 710 Excess expenditure over income .. .. 358,939 *14 9 £1,628,922 13 6 j £1,628,922 13 6 Note. —The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriation. The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by Public Works Department; (b) interest at 4£ per cent, on capital as at Ist April, 1926; (c) maintenance of buildings by the Public Works Department; (d) no charge has been made in farm accounts in respect of patients' labour. Theo. G. Gray, Inspector-General of Mental Hospitals. W. Riach, A.R.A.N.Z., Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, Income 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 —(1) The valuations of land, buildings, and improvements are incomplete ; (2) 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 ; and (3) subject to the departmental notes above. —G. F. C. Campbell, Controller and Auditor-General.

39