45

B.—l [PT. IV SUP. TO 1928

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account foe the Year ended 31st March, 1928. To Institutional accounts— £ s. d. £ s. d. Auckland .. .. .. .. 65,084 19 10 By Balance .. .. .. .. 367,475 19 2 Christchurch .. .. .. .. 61,815 510 Dunedin .. .. .. .. 80,608 5 4 Hokitika .. .. .. .. 24,198 3 2 Nelson .. .. .. .. 31,873 4 8 Porirua .. .. .. .. 73,975 14 10 Tokanui .. .. .. .. 27,604 17 6 Kingseat .. .. .. .. 1,850 5 7 Interest on Wellington land .. .. 465 2 5 £367,475 19 2 £367,475 19 2 Balance-sheet as at 31st March, 1928. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 1,268,272 7 2 Land .. .. .. .. .. 203,401 7 2 Sundry creditors .. .. .. .. 10,768 14 7 Buildings (institutional) .. .. .. 892,800 11 11 Depreciation Reserve .. .. .. 118,071 8 0 Buildings (farm) .. .. .. .. 37,884 6 1 Treasury Adjustment Account .. .. 345,788 5 4 Developmental .. .. .. .. 7,868 210 Improvements .. .. .. .. 19,990 17 5 £ s. d. Plant and machinery (institution) 33,943 17 9 Less losses in Suspense .. 20 0 0 33,923 17 9 Plant and machinery (farm) .. .. 2,626 13 11 £ s. d. Motor-vehicles .. .. 5,283 6 5 Less losses in Suspense .. 65 10 0 5,217 16 5 Vehicles other than motors .. .. .. 1,508 9 0 Loose and artisans'tools .. .. .. 2,429 12 8 £ s. d. Farm implements .. .. 3,240 13 0 Less losses in Suspense .. 2 14 6 3,237 18 6 Stores and equipment .. .. .. 100,442 19 8 Live-stock .. .. .. .. 21,419 2 4 Stored and growing crops .. .. .. 15,534 5 3 Surgical instruments .. .. .. 310 18 8 Furniture and fittings .. .. .. 25,91287 £ s. d. Sundry debtors .. .. .. 832 19 7 Less losses in Suspense .. .. 7 0 0 825 19 7 Expenses paid in advance .. .. .. 89 8 2 Excess expenditure over income .. .. 367,475 19 2 £1,742,900 15 1 £1,742,900 15 1 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 appropriations : (a) Rental values as assessed by Public Works Department; (ft) interest at 4! per cent, on capital as at Ist April, 1927 ; (c) maintenance of buildings by the Public Works Department; (d) no charge has been made in farm accounts in respect of patients' labour. Theo. Geo. 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 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; (2) subject to the departmental notes above.—G. F. C. Campbell, Controller and Auditor-General.