B.—l [PT. IV].

MENTAL HOSPITALS DEPARTMENT —continued. Income and Expenditure Account for the Year ended 31st March, 1937. Expenditure. £ s. d. Income. £ a. d. Institutional accounts — Balance .. .. .. .. .. 485,125 311 Auckland .. .. .. .. 71,901 13 9 Cliristchurch .. .. .. .. 80,220 19 4 Dunedin .. .. .. 87,110 1 9 Hokitika .. .. .. 30,678 13 3 Nelson 53,638 12 5 Porirua .. .. .. •• .. 88,902 43 Tokanui.. .. .. .. .. 41,405 6 2 Kingseat .. .. .. .. 31,269 13 0 £485,125 3 11 £485,125 3 II Balance-sheet as at 31st March, 1937. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Public Works Fund .. 2,002,357 10 4 Land .. .. .. .. .. 223,260 4 0 Sundry creditors — £ s. d. Buildings— Departmental .. .. 1,504 6 7 Institutional .. .. .. .. 1,117,247 5 7 Other .. .. .. 7,418 13 6 Farm .. .. .. .. .. 27,234 10 1 8,923 0 1 Improvements .. .. .. .. 93,272 19 11 Bad Debts Reserve .. .. .. 7,815 0 0 Other vehicles .. .. .. .. 1,361 7 0 Writing-off, Reserve Account .. .. 3,562 11 7 Loose and artisans'tools .. .. .. 2,793 2 3 Treasury Adjustment Account .. .. 292,166 6 1 Earm implements .. .. .. .. 3,318 12 3 Plant and machinery— Institutional .. .. .. .. 52,989 3 9 Earm .. .. .. .. .. 1,817 5 2 Furniture and fittings .. .. .. 44,592 19 8 Stores and equipment .. .. .. 125,055 1 6 Motor-vehicles .. .. .. .. 2,074 17 6 Surgical instruments . . .. .. 562 10 2 Live-stock .. .. .. ... 29,768 7 6 Stored and growing crops .. .. .. 19,425 10 11 Sundry debtors— £ s. d. Departmental .. .. 1,644 710 Other .. .. .. 79,688 3 5 81,832 II 3 Payments in advance .. .. . . 30 4 1 Assets in Suspense .. .. ~ 3,562 11 .7 Excess of expenditure over income .. .. 485,125 3 11 £2,314,824 8 1 £2,314,824 8 1 Notes. —(a) No charge has been made in farm accounts in respect of patients' labour ; (b) sundry debtors for maintenance at 31st March, 1937, have been estimated. Theo. G. Gray, Director-General of Mental Hospitals. F. J. Twiss, 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 state the position as disclosed thereby, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV] and to the following comment : The Audit Office is of opinion that as a result of the methods which have been followed in valuing the produce supplied by the farms to the institutions during the year and the live-stock on hand at the close of the year, the Farm Working Accounts do not reflect the true position. —J. H. Fowler, Controller and Auditor-General. 18— B. 1 [PT. IV].

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