' B.—l [PT. IY Sup. TO .

DEPARTMENT OF AGRICULTURE—continued. Balance-sheet as at 31st March, 1928.

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!SArTaf oIr™ sl Te Kauwhata tine Stations " Poisons, and I Ruakura Farm of Central Development; 3} Other than Special T t . ! Pointer Station, Poison-mixing ] Instrnction. j Farm, Weraroa. | Undertakings. Tota1 ' ! and Cattle-dip. repots. " ' Liabilities. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. Capital, 1st April, 1927 .. .. .. .. .. .. 53,658 ] 7 10,531 16 11 86,340 15 0 62,908 14 4 25,967 16 9 115,441 5 9 354,848 10 4 Sundry creditorsGeneral .. .. .. .. .. .. .. 292 9 7 67 5 9 ' 340 9 7 44 1 4 10 14 2 22,469 14 1 23,224 14 6 Government .. .. .. .. .. .. .. 166 15 0 30 2 9 36 10 5 42 2 6 33 8 7 18,774 11 2 19,083 10 5 Amounts received in advance .. .. .. .. . .. .. 387 16 0 .. .. 4,886 13 4 5,274 9 4 Bad Debts Reserve .. . . . . .. .. . . .. .. , .. I .. .. 121 6 8 121 6 8 Depreciation Reserves .. .. .. .. .. .. 6,837 7 11 1.153 19 0 j 5,888 12 11 j 9,222 13 1 3,023 14 4 i 25,326 4 5 51,452 11 8 Compensation and Contribution Reserves . .. •• 1,050 0 0 .. 70 0 0 .. .. 1,120 0 0 Profit and Loss Accounts .. .. .. .. -• 22 9 10 429 1 9! .. .. 384 14 0 .. 836 5 7 Writings off Reserve .. .. .. .. .. . .. .. j 48 1 7 .. .. I 2,874 19 8 , 2,923 1 3 Treasury Adjustment Account .. .. .. ... .. 3,310 3 10 .. 4,551 1 6 .. .. 317,657 15 6 325,519 0 10 : I. i ! I 64,287 7 9 13,262 6 2 ; 97,593 7 0 j 72,287 11 3 : 29,420 7 10 507,552 10 7 , 784,403 10 7 Assets. £ s. d. £ s. d. £ s. d. £ s. d. i £ s. d. £ s. d. £ s. d. Land .. .. .. .. .. .. .. .. 15,263 0 0 930 0 0 35,976 4 0 18,560 0 0 I 2,091 3 6 34,710 18 11 107,531 6 5 Permanent improvements .. .. .. .. .. 29,039 0 6 5,477 18 10 33,959 5 8 32,141 11 3 10,332 13 8 31,382 1 5 142,332 11 4 Furniture, fittings, and fixtures .. .. .. .. .. 26 6 1 13 17 9 1,249 4 0 812 1 4 78 6 6 10,979 2 5 13,158 18 1 Libraries .. .. .. .. .. .. .. 2 9 9 .. 38 14 5 139 3 9 15 3 10 5,923 10 3 6,119 2 0 Technical instruments and equipment .. .. .. .. 9 10 9 .. .. .. ! 20 1 0 8,327 19 7 8,357 11 4 Mechanical office appliances .. .. .. .. .. .. .. .. 18 19 2 15 14 4 2,490 15 2 2,525 8 8 Implements and tools .. .. .. .. .. .. 3,718 10 2 252 11 10 3.422 17 8 2,160 13 1 , 2,453 15 6 , 3,201 8 5 15,209 16 8 Transport ... .. .. .. .. .. 37 1 0 .. 295 7 7 323 12 10 1 .. 11,299 13 11 11,955 15 4 Sundry advances, &c. .. . . .. .. .. .. . , .. .. 7,138 8 4 7,138 8 4 Live-stock .. .. .. .. .. .. 5,812 13 0 .! 8,337 2 0 5,689 11 0 624 17 0 426 14 0 20,890 17 0 Farm crops and stores .. .. .. .. .. .. 2,757 1 4 3,557 12 4 6,140 2 10 3,325 14 11 j 10,732 6 2 j 4,350 14 6 30,863 12 1 .Sundry debtors — General .. .. ■■ .. .. .. 271 3 0 25 10 9 1,626 7 4 349 8 9 614 1 1 8,362 15 0 11,249 5 11 Government .. .. .. •• .. .. 90 9 7 20 14 2 •• 14 12 0 12 14 3 3,840 19 1 3,979 9 1 Amounts paid in advance .. .. . . . . .. .. . . 2 15 6 1 15 8 25 17 4 386 15 1 417 3 7 Compensations and contributions .. .. .. .. .. .. 1,496 5 4 57 4 1 70 0 0 .. •• 1,623 9 5 Profit and Loss Accounts.. .. ■■ 7,260 2 7 L208 9 5 6,440 0 4 5,089 13 2 j .. 371,855 14 10 391,854 0 4 Writings off Suspense .. .. •• -• •• .. .. 48 1 7 .. 1 .. 2,874 19 8 2,923 1 3 Treasury Adjustment Account .. •• •• .. 279 5 9 .. 3,590 14 4 2,403 13 8 .. 6,273 13 9 64,287 7 9 13,262 6 2 97,593 7 0 72,287 11 3 j 29,420 7 10 507,552 10 7 784,403 10 7 T. G. Gilbert, Accountant, Department of Agriculture. I hereby certify that the Revenue Account, Working Accounts, Profit and Loss 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. Under separate memoranda the Department's attention has been drawn to several points raised by the Audit Inspector in respect of the Ruakura Farm Accounts. — J. H. Fowler, Deputy Controller and Auditor-General.