B.—l TPt. IVI.

MARINE DEPARTMENT— continued. Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d. Capital— £ s. d. £ s. d. Land .. .. .. .. .. 28,941 17 0 Public Works Fund .. .. 20(!,152 1 4 Buildings .. .. .. .. .. 8,190 4 11 Consolidated Fund .. .. 291,730 6 6 Lighthouses (including land, towers, buildings, 557,882 7 10 furniture, apparatus, and equipment .. 303,795 12 10 Creditors— Fog-signals.. .. .. .. .. 7,579 16 9 Departmental .. .. 1,092 12 1(1 Radio direction-finding experiments .. .. 1,971 3 8 Sundry .. .. .. 2,430 17 7 Radio direction-finding beacons .. .. 1,517 12 2 3,523 10 5 Beacons, buoys, and moorings .. .. 8,047 5 3 Rentals, &c, paid in advance .. .. 67 19 11 Government steamers .. .. .. 76,772 11 'J Reserve— Wharves .. .. .. .. .. 2,354 0 0 Depreciation .. .. 81,338 12 1 Harbour equipment (including launches, flagstaffs, Bad debts .. .. .. 100 0 0 signalling-apparatus, tools, &c.) .. .. 3,004 2 8 Rebates .. .. .. 826 0 0 Oyster-beds .. .. .. .. 130,995 15 6 82,263 12 1 Oyster ketch and launches .. .. .. 6,796 6 0 Deposit Accounts .. .. .. .. 409 19 6 Fish-hatcheries and equipment .. .. 2,649 10 2 Writings-off Reserve Account .. .. .. 2,859 6 8 Fisheries Development Account .. .. 5,192 14 10 Motor-vehicles .. .. .. .. 1,887 11 2 Automatic flashing lamps .. .. .. 258 12 10 Test-pumps and pressure-gauges .. .. 444 13 4 Office furniture and fittings .. .. .. 6,424 15 1 Mechanical office appliances .. .. .. 971 11 9 Library .. .. .. .. .. 1,617 17 2 Stores, tools, &c. .. .. .. .. 13,462 15 2 Stationery .. .. . . .. .. 472 19 3 Charts, saleable books, and forms .. .. 2,661 5 9 Unemployment-insurance stamps .. .. 62 10 10 Official stamps .. .. .. .. 90 18 3 Payments in advance .. .. .. 113 3 8 Debtors— £ s. d. Departmental .. .. 241 12 4 Sundry .. .. .. 9,521 9 6 9,763 1 10 Writings-off Suspense Account .. .. 2,859 6 8 Deposit Cash Account — Consolidated Fund deposits .. 25 8 9 Receiver-General's deposits .. 10 0 II Other deposits .. .. 374 1(1 !) 409 19 6 Cash in transit .. .. .. .. 31 0 2 Cash in Post Office .. .. .. .. 607 18 6 Treasury Adjustment Account .. .. 693 1 3 Excess of expenditure over income .. .. 16,365 0 9 i £647,006 16 5 £647,006 16 5 G. C. Godfeey, Secretary. J. E. Encjel, A.R.A.N.Z., Accountant. I hereby certify that the 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. The following comment is appended : " The net book value of the s.s. ' Tutanekai ' has been written off Consolidated Fund capital, whereas in the opinion of the Audit Office the authority of Parliament, under section 3 (3) of the Public Revenues Act, 1926, should have been obtained."— G. F. C. Campbell, Controller and Auditor-General.

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