B. —1 [Pt. IV], Sup, to 1932.

PRISONS DEPARTMENT—continued. QUARRYING AND GRAVEL-PIT WORKING (AUCKLAND, NAPIER, NEW PLYMOUTH, PAPARUA). Profit and Loss Account fob the Year ended 31st March, 1932. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks —Metal .. .. .. 1,095 13 11 Sales of metal, &c. .. .. .. .. 14,906 16 0 Machine parts, tools, and repairs .. .. 1,192 17 1 Royalty from leases .. .. .. .. 450 0 0 Explosives .. .. .. .. .. 343 13 5 Closing stocks—Metal .. .. .. .. 1,573 16 11 Lubricants .. .. .. .. .. 81 9 6 Net loss for year .. .. .. .. 9,967 1 3 Maintenance of quarry buildings .. .. 46 0 2 Horse-feed and harness expenses .. .. 42 5 11 Tractor expenses .. .. .. .. 167 12 5 Fuel, light, power, and water .. .. .. 1,561 18 2 Freight and cartage .. .. .. .. 2,078 4 4 Hospital maintenance of accident cases .. .. 90 0 0 Telephone rental .. .. .. .. 15 5 0 Sundry expenses .. .. .. .. 94 10 9 Prison labour .. .. .. . ■ 14,620 2 9 Supervision .. .. .. .. .. 2,683 15 0 Interest on capital ... .. .. 1,460 17 8 Depreciation on buildings, plant, and horses .. 1,323 8 1 £26,897 14 2 £26,897 14 2 Note. —The loss of £9,967 includes the sum of £17,304, being nominal charges for supervision and prisoners' labour. Seventy-five per cent, of the labour charged is purely occupational, and unnecessary for carrying on the industry. Irx reality, a net cash surplus accrues to Public Account. WAIKUNE PRISON: ROADMAKING AND MAINTENANCE. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. Revenue. Opening stocks— .. £ s. d. £ s. d. Roadworks and labour credits from £ s. d. £ s. d. Horses .. .. .. ..36743 other Departments .. .. 9,045 6 9 Stores .. .. .. .. 673 4 6 Sales of metal .. .. .. 958 13 0 Loose tools and harness .. .. 112 9 7 Horses transferred .. .. 73 14 0 1,152 18 4 10,077 13 9 Horse-feed and expenses .. .. .. 223 2 8 Closing stocks— Replacements and repairs to implements and tools.. 245 4 2 Horses .. .. .. 219 3 3 Freight and cartage .. .. .. .. 2,522 18 7 Stores .. .. .. .. 217 11 3 Sundries .. .. .. .. .. 34 7 2 Loose tools and harness .. .. 100 18 1 Prison labour 4,289 0 0 537 12 7 Officers'supervision .. .. .. .. 1,472 15 8 Interest on capital .. .. .. .. 70 111 Depreciation of plant .. .. .. .. 25 16 10 Net profit on working .. .. .. .. 579 1 0 £10,615 6 4 £10,615 6 4 AUCKLAND PRISON: CLOTHING INDUSTRY. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. Revenue. Opening stocks — £ s. d. £ s. d. Sales to Government Departments and transfers to £ s. d. Completed work and work in progress 87 14 10 general store .. .. .. .. 6,169 11 4 Loose tools .. .. .. 11 18 8 Closing stocks — £ s. d. 99 13 6 Completed work and work in progress 53 1 10 Raw materials .. •• •• •• 2,476 14 9 Loose tools .. .. 10 19 3 Cleaning materials .. .. .. .. 19 15 0 64 1 1 Machine parts and repairs .. .. .. 70 10 1 Fuel, light, power, and water .. .. .. 102 8 9 Prison labour .. •• 1,569 17 10 Supervision .. .. .. ■. • • 274 10 0 Interest on capital .. .. .. .. 41 10 6 Depreciation of plant and machinery .. .. 33 14 3 Rent of workshop .. .. .. .. 156 0 0 Net profit for year .. .. .. .. 1,388 17 9 £6,233 12 5 £6,233 12 5 AUCKLAND PRISON: TINSMITHING AND CARPENTERING. Profit and Loss Account for the Year ended 31st March, 1932. Expenditure. £ s. d. Revenue. £ s. d. Opening stocks —Loose tools .. .. .. 46 17 5 Sales, repairs, and prison issues .. .. .. 372 6 0 Cost of raw materials used .. .. .. 132 12 3 Closing stocks—Loose tools .. .. .. 42 8 8 Prison labour .. .. .. ■ • • • 199 6 5 Interest on capital .. .. .. •• 2142 Net profit on working for year .. .. .. 33 4 5 £414 14 8 £414 14 8 12— B. 1 [PT. IV], SUP. TO 1932.

89