B.—l [Pt. IV].

MENTAL HOSPITALS DEPARTMENT— continued. Income and Expenditure Account for the Year ended 31st March, 1931. Expenditure. \ Income. £ b. d. I'o 1 nstitutional accounts— £ s. d. By Balance .. .. .. .. .. 443,208 2 3 Auckland .. .. .. .. 68,181 15 0 Christchurch .. .. .. .. 74,4!56 8 6 Dunedin .. .. .. .. !)6,. r >s3 18 1 Hokitika .. .. .. .. 26,860 3 4 Nelson.. .. .. .. .. 40,479 1 3 Porirua .. .. .. .. 92,970 12 7 Tokanui .. .. .. .. 37,420 19 0 KJngseat .. .. .. .. r>, 833 12 1 Interest on Wellington Land Account .. M- Il> 5 £443,208 2 3 £443,208 2 3 Balance-sheet as at 31st March, 1931. l/mlrilitie*. Assets. £ s. J. Capital Account — £ s. d. Land .. .. .. .. .. 232,845 6 5 Public Works Fund .. .. .. 1,529,347 8 5 Buildings (institutional) .. .. .. 1,187,831 8 10 Consolidated Fund .. .. .. 234,183 13 1 Buildings (farm) .. .. .. .. 37,993 8 3 Sundry creditors — £ s. d. Plant and machinery (institutional) .. .. 57,931 711 Departmental .. .. 1,500 6 9 Plant and machinery (farm) .. .. 2.(560 0 I Others .. .. .. 6,895 3 2 Improvements .". .. .. .. 74,398 3 I 8,395 !> 11 Motor-vehicles .. .. .. .. 3,310 11 1 Depreciation Reserve .. .. .. 218,013 7 6 Vehicles other than motors .. .. .. 1,429 l!l II Bad Debts Reserve.. .. .. .. 5,16" 0 0 Loose and artisans'tools .. .. .. 2,653 9 8 Writings-off, Reserve Account .. .. 3,406 4 0 Farm implements .. .. .. .. 3,562 15 0 Treasury Adjustment Account .. .. 264,720 13 1 Stores and equipment .. .. .. 102,897 2 (i Live-stock .. .. .. .. 27,729 0 0 Stored and growing crops .. .. .. 15,725 4 4 Surgical instruments .. .. .. 386 17 4 Furniture and fittings .. .. .. 32,016 11 0 Sundry debtors— £ s. d. Departmental .. .. 844 12 1 Other .. .. .. 52,358 19 9 — 53,203 11 10 Expenses paid in advance .. .. .. 44 13 2 Assets in Suspense .. .. .. .. 3,406 4 0 Excess of expenditure over incomo .. .. 443,208 2 3 £2,283,233 16 0 £2,283,233 16 0 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 arc included for which the Department possesses no parliamentary appropriations : («.) Interest at 4£ per cent, on capital as at Ist April, 1930 ; (A) maintenance of buildings by the Public Works Department ; (c) no charge has been made in farm accounts in respect of patients' labour ; (d) sundry debtors for maintenance as at 31st March, 1931, have been estimated. Theo. G. Gray, Director-General of Mental Hospitals. F. A. Lyford, 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 slate 1 he position as disclosed thereby, subject to the above departmental notes. — J. H. Fowler, Deputy Controller and Auditor-General.

105