B—l [Pt. IV]

Debtors— Departmental .. .. .. .. .. 78,335 Sundry .. .. .. .. . . 1,952 80,287 Work in progress .. .. .. .. .. .. 46,773 Stocks— On hand .. .. .. .. .. 118,894 On consignment .. .. .. .. 112 119,006 j Stock Suspense Account .. .. .. •. • • 803 | Assets to be written off' .. .. . . .. .. 598 j Treasury Adjustment Account .. .. .. .. 55,353 • £461,820 j £461,820 A. W. Gyles, A.R.A.N.Z., Accountant. I hereby certify that the Receipts and Payments, Trading, and Profit and Loss Accounts 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-l [Pt. IV] and to the comment that the asset " Type and type metal, £14,265," is not supported by stock-sheets.— J. P. Rutherford, Controller and Auditor-General.

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