B.—l [Pt. IV].

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COOK ISLANDS DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. Income. Or. £ s. d. Cr. £ s. d. To Expenditure (nominal aocounts) — By Balance carried down .. .. 20,183 2 4 Salaries .. .. .. ..11,350 7 2 Advertising .. .. .. 39 8 3 Cook and Other Islands Administration expenses .. .. .. 2,313 17 10 Expenses, visit to Rarotonga, W. C. Berridge .. .. .. 50 0 0 Medical services, Niue .. .. 250 0 0 Office fittings and requisites .. 45 3 5 Postages and telegrams .. .. 102 5 9 Rarotonga wireless .. .. 3,000 0 0 Subsidy for service to Niue.. .. 1,150 0 0 Telephone services .. .. 56 12 6 Travelling allowances and expenses .. 31 10 0 Tropical allowances .. .. 1,784 16 2 Contingencies .. .. .. 7 13 Depreciation .. .. .. 2 0 0 £20,183 2 4 £20,183 2 4 £ s. d. £ s. d. To Balance brought down .. .. 20,183 2 4 By Excess of expenditure over income .. 20,185 8 4 Interest on capital .. .. 2 6 0 £20,185 8 4 £20,185 8 4 Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. Assets. £ s. d. Capital funds —Liability to Treasury Telephone subscriptions in advance .. 42 9 4 (1/4/22) .. .. .. .'. 51 4 0 Office fittings and requisites .. .. 40 0 0 Sundry creditors .. .. .. 1,123 8 3 Treasury Liability Account .. .. 861 7 7 Depreciation Reserve.. .. .. 2 0 0 Excess of expenditure over income .. 20,185 8 4 Treasury Adjustment Account.. .. 19,952 13 0 £21,129 5 3 £21,129 5 3 R. M. Porteous, Accountant. J. D. Gray, Secretary. 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.—G. F. C. Campbell, Controller and Auditor-General. CROWN LAW OFFICE. Balance-sheet as at 31st March, 1923. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. 2,701 2 3 Office Furniture Aooount .. .. 288 (1 0 Sundry creditors .. .. .. 50 10 3 Library Account .. .. .. 2,519 3 6 Depreciation reserve .. .. .. 530 410 Expenses paid in advance .. .. 00 16 11 Treasury Adjustment Account .. .. 5,706 19 8 Excess of expenditure over income .. 6,126 10 I £8,994 17 0 £8,994 17 0 Income and Expenditure Account for the Year ended 31st March, 1923. Expenditure. £ s. d. Income. £ s. d. To Salaries •• .. .. .. 5,637 6 8 By Law-costs.. .. .. .. 288 11 4 Annual certificates .. .. .. 26 1 3 Balance carried down .. .. 0,004 19 1 Law-costs.. .. .. .. 127 19 9 Printing and stationery .. .. 192 0 5 Postage and telegrams .. . ■ 35 6 6 Telephone services ...... 58 3 9 Travelling-expenses .. .. 10 6 0 Annotation of statutes .. .. 29 11 3 Newspapers and other publications .. 8 10 Sundry expenses .. .. .. 16 2 7 Depreciation reserve — £ s. d. Library.. .. 120 12 9 . Furniture .. 21 12 6 142 5 3 £0,283 10 5 £0,283 10 5 £ s. d. £ s. d. To Balance brought down ■• ■■ 0,004 19 1 By Excess of expenditure over income .. 0,120 10 1 Interest on capital .. .. .. 121 11 0 £6,126 10 1 £6,126 10 1 E. Y. Red ward, Crown Solicitor. 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.—G. F. C. Campbell, Controller and Auditor-General.