B.— 1 [PT. IV.

AUDIT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1940. Expenditure. £ Income £ salaries and allowances .. .. ~ .. 66,388 Fees due .. .. .. t ..40 156 Advertising, books, &c. .. .. .. ~ 154 Balance carried down .. .. .. 37 795 Law-costs .. .. .. .. ~ 6 Office fittings and requisites .. .. .. .. 68 Postages and telephone services .. .. .. 586 Ren t •• •• .. .. " 1,563 Temporary assistance . . .. .. .. 911 Travelling, transfer, and removal expenses.. .. 7,347 Printing and stationery .. .. .. .. 376 Overtime and meal allowances .. .. .. 225 Depreciation— £ Mechanical appliances .. .. 48 Furniture and fittings .. .. .. 103 Books .. .. .. .. 66 217 Grant to officer in lieu of leave on retirement .. .. 108 Assets provisionally written off .. .. .. 2 £77,951 £77,951 £ r Balance brought down .. .. .. .. 37,795 Excess of expenditure over income .. .. .. 37,858 Interest on capital .. .. .. .. .. 63 £37,858 £37,858 Balance-sheet as at 31st March, 1940. Liabilities. £ Assets. £ Capital .. .. .. .. 1,489 Furniture and fittings .. .. 598 Treasury Adjustment Account .. .. ..38,008 Mechanical appliances " 288 Creditors— £ Books .... " 60S Departmental .. .. .. ..1,276 Stationery .. " 144 Sundry .. .. .. .. .. 452 Stamps .. . . .. .. .. " 80 1,728 Debtors: Sundry .. .. .. ..1 654 i Writing off in Suspense .. .. .. .. 2 Assets in Suspense .. .. .. .. ~ '2 Excess of expenditure over income .. .. .. 37,858 £41,227 £41,227 J. P. Rutherford, A.R.A.N.Z., Deputy Controller and Auditor-General. I hereby certify that the Incomc 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B. 1 [Pt. IV].— Cyril G. Collins, Controller and Auditor-General.

PUBLIC SERVICE COMMISSIONER'S OFFICE. Income and Expenditure Account for the Year ended 31st March, 1940. . Expenditure. £ Income. £ Salaries .. .. .. .. 12,051 Examination fees .. .. .. .. ~ 688 Office fittings and requisites, &e. .. .. .. 57 Balance carried down .. .. .. 14 868 Printing and stationery .. ~ .. .. 364 Postage and telegrams .. .. .. .. 290 Rent, cleaning, light, fuel, &c. .. .. .. 926 Telephones .. .. .. .. ~ 197 Travelling-expenses.. .. .. .. .. 936 Appeal Board .. .. .. .. .. 171 Overtime and meal allowances .. .. .. 138 Compensation and legal expenses .. .. .. 359 Depreciation .. .. .. .. .. 66 £15 > 556 £15,556 £ £ Balance brought down .. .. .. .. 14,868 Recoveries on account of expenditure of previous years .. 2 Interest on capital .. .. .. .. .. 28 Excess of expenditure over income .. .. .. 14,894 £14,896 £14,896

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