B.—l [Pt. IV],

EDUCATION J )EL'ARTMENT— continued. Factory, Wellington. Trading Account for Year ended 31st March, 1931. Dr. £ s. d. Or. £ b. (I. To Stocks of material and unfinished work at By Goods manufactured and issued .. .. 2,794 7 2 Ist April, 1930 .. .. .. .. 166 15 10 Kale of rags .. .. .. .. 5 8-4 Issues from Central Store .. .. .. 1,759 7 8 Storks, 31st March, 1931— £ s. d. Wages .. .. .. .. .. 822 11 0 Part manufactured goods .. 122 17 3 Balance (gross profit) carried down .. .. 291 3 5 Materials .. .. .. 117 5 2 240 2 5 £3,039 17 11 £3,039 17 11 Profit and Loss Account. Dr. £ s. d. Cr. £ s. d. To Light and power .. .. .. .. 20 19 9 By Balance (gross profit) brought down .. .. 291 3 6 Repairs to plant, &c. .. .. .. 118 4 Sundries .. .. .. .. .. 110 4 Rent .. .. .. • .. .. 30 0 0 Interest on capital .. .. .. 25 0 0 Depreciation .. .. .. 28 0 0 Head Office administration charges .. .. 15 0 0 Balance (net profit) carried to Stores Summary Account .. .. .. .. .'. 159 5 0 £291 3 5 £291 3 5 Balance-sheet as at 31st March, 1931. Liabilities. £ s. d. Assets. Capital provided by Treasury, National Development Account— Ist April, 1930 — £ s. d. Grants to Education Boards Public Works Fund .. 2,462,769 6 1 and other Boards for Consolidated Fund .. 1,060,335 19 8 sites, buildings, 3,523,100 5 !) equipment, &c, for— £ s. d. £ 8. il. Education Loans Account— Elementary education .. 4,863,400 17 8 Loans raised .. .. 4,541,501 13 3 Kindergartens.. .. 8,283 4 2 Transferred from Consoli- Secondary education .. 1,040,238 3 2 dated Fund .. .. 100,000 0 0 Higher education .. 808,902 5 4 4,641,50113 3 Technical education .. 812,458 19 10 Reserve for depreciation .. .. 87,771 1 3 Training of teachers .. 182,807 9 8 Boys and girls at service— Education of the blind .. 38,000 0 0 Wages in hands of Depart- 7,754,090 19 10 ment .. .. .. .. 92,980 0 4 Departmental assets— Sundry creditors— Land .. .. .. 59,234 11 9 General .. .. 39,647 10 4 Buildings .. .. 292,358 2 5 Government Departments 7,!)10 8 4 Hydro-electric services .. 2,270 11 10 47,557 18 8 Water-services .. .. 1,024 2 4 Amounts paid to Department Furniture, fittings, &c. .. 25,594 18 1 in advance— Farm and other plant, ini(lazette.. .. .. 40 4 0 plements, &c. .. .. 5,988 14 10 Journal .. .. 127 II II Motor-cars and cycles .. 7,969 :i f> Gramophones .. .. 592 12 0 Typewriters and office appli- ■ 760 10 11 ances .. .. 1,802 9 3 School for the Deaf, Sumner — Library .. .. 410 13 4 Income from bequests for special purposes .. 103 11 10 396,643 7 4 Capital Account —Bequests for special pur- Stocks of material on hand, poses .. .. .. .. 2,710 14 0 31st March, 1931— Stores Suspense Account .. .. .. 114 10 2 School-books and requisites 1,768 6 5 Treasury Adjustment Account .. ..3,834,748 11 2 General stores .. .. 9,589 10 0 Farm-produce .. .. 1,802 13 1 l.ivc-stnck .. .. 4,116 10 6 17,277 0 (> Stores Deficiency Account .. .. 114 Id 2 Amount paid in advance .. .. 15 14 8 Sundry debtors — General .. .. 98,679 2 7 Less reserve .. .. 15,115 3 1 83,563 19 6 Government Departments 79,497 12 () 163,(161 11 6 Official stamps on hand, 31st March, 1931 .. 12 16 2 Cash in Post Office Savings-bank-—Sumner bequests .. .. .. .. 103 11 1(1 Cash in hands of Public Trustee—Sumner bequests .. .. .. .. 2,710 14 II Cash in hands of Post Ofliee Savings-bank — *J$ Wages of boys and girls at service .. .. 92,770 8 1 •» Cash in Education Loans Account .. . 12,867 3 9 Cash in hands of Post Office at 31st Mareh, I!»31 28] ti !t Balance from Income and Expenditure Account 3,791,404 13 3 £12,231,353 17 4 £12,231,353 17 4 C. E. Crawford, A.R.A.N.Z., Accountant. N. T. Lambourne, for Director of Education. I hereby certify that the Income and Expenditure, Trading, and 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. — J. H. Fowler, Deputy Controller and Auditor-General.

40