B.—l [PT. IV],

COOK ISLANDS DEPARTMENT—continued. Balance-sheet as at 31st March, 1935. _ . ~ I Departmental - AdStotfon. • Total. Liabilities. n , £ s. d. £ s. d. £ s. d. Capital 3,534 11 7 .. 3,534 11 7 Accumulated funds .. .. .. .. .. .. 74,448 10 3 74,448 10 3 Creditors — Departmental .. .. .. .. .. 27 16 4 .. 27 16 4 Sundry . .. .. .. .. .. 489 10 9 1,306 11 6 1,796 2 3 btorm Reparation Fund .. .. .. .. .. 4,849 3 3 4 849 3 3 Reserves ... 2,126 18 6 2,126 18 6 Ireasury Adjustment Account .. .. .. . . 17,114 13 0 .. 17 114 13 o 21,166 11 8 82,731 3 6 103,897 15 2 Assets. T , £ s. d. £ s. d. £ s. d. •• •• 9,846 5 0 9,846 5 0 .Buildings . .. .. .. .. .. 3,422 10 6 41,585 2 11 45,007 13 5 Water works and tanks .. .. .. 7 «74 i a q 7 an a. < 9 q Telephone system " '635 11 1 635 11 1 Riant and tools .. .. .. .. .. .. 4,757 6 8 4,757 6 8 furniture and fittings .. .. .. .. .. 112 1 1 4.284 6 10 4,396 7 11 Boats.. .. .. .. .. .. .. .. 267 5 11 267 5 11 Motor-vehicles .. .. .. .. .. .. 886 0 10 886 0 10 Stocks on hand and stamps .. .. .. .. .. 3 026 5 7 3 026 5 7 Sundry debtors ... .. ~ .. .. 2 0 0 1 2'892 5 0 5 0 iixed deposits .. .. .. .. .. .. 3,700 13 8 3,700 13 8 ash •• •• •• •• •• •• 1,467 3 9 1,467 3 9 Excess of expenditure over income .. .. .. 17,630 0 1 1,708 3 6 19,338 3 7 21,166 11 8 j 82,731 3 6 103,897 15 2 S. G. Smith, Secretary. I hereby certify that the departmental 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, subject to the departmental notes enfaced thereon. The following comment is appended : The Cook Islands Treasury Regulations provide for a local audit once in two years. The Audit Officer visited there in 1934, and the departmental figures have therefore been accepted for the Cook Islands Administration for 1934-35,-J. H. Fowler, Deputy Controller and Auditor-General. CROWN LAW OFFICE. Income and Expenditure Account for the Year ended 31st March, 1935. Expenditure. £ s. d. Income. £ s d To Salaries .. .. .. .. .. 5,435 12 9By Law-costs .. .. .. 347 2 7 Annual certificates .. .. .. .. 29 13 3 Balance .. .. .. .. .. 5,922 7 10 Printing and stationery .. .. .. 102 2 11 Postage .. .. .. .. .. 22 9 0 Purchase of law reports, &c. .. .. 79 5 1 Telephone subscriptions .. .. .. 100 16 6 Advertising, newspapers, &c. .. .. 3 18 0 Office fittings, repairs, and requisites .. .. 15 16 8 Sundry expenses .. . . .. .. 16 8 7 Rent ' .. ~ .. .. .. 252 0 0 Depreciation— £ s. d. Furniture and fittings .. .. 28 11 10 Mechanical office appliances .. 6 4 6 Library .. .. .. 176 11 4 211 7 8 £6,269 10 5 £6,269 10 5 £ s. d. £ g- (j. To Balance brought down .. .. .. 5,922 7 10 By Recoveries on account of expenditure of previous Interest on capital .. .. .. 64 16 10 . years .. .. .. .. .. 012 6 Excess of expenditure over income .. .. 5,986 12 2 £5,987 4 8 £5,987 4 8 Note. —The following charges are included for which the Department possesses no parliamentary appropriation : (a) Rental value of premises assessed by Public Works Department; (b) interest at 4J per cent, on capital. Balance-sheet as at 31st March, 1935. Liabilities. £ s. d. ( Assets. £ s. d. Capital .. .. .. .. .. 1,500 18 3 Furniture and fittings .. .. .. .. 93 5 2 Sundry creditors— £ s. d. Mechanical office appliances .. .. . . 13 1 9 Departmental .. .. .. 90 2 Library .. .. .. .. .. 1,394 11 4 Sundry .. .. .. .. 27 11 0 Payments in advance .. .. .. .. 42 18 3 36 11 2 Excess of expenditure over income .. .. 5,986 12 2 Treasury Adjustment Account .. .. .. 5,992 19 3 £7,530 8 8 £7,530 8 8 H. H. Cornish, Solicitor-General. I hereby certify that the 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, subject to the departmental notes enfaced thereon. —J. H. Fowler, Deputy Controller and Auditor-General.

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