B.—l [PT. IV, SUP. A].

DEPARTMENT OF AGRICULTURE— continued. Balance-sheet as at 31st March, 1923— continued. Liabilities. Assets. £ s. d. £ s. d. £ s. d. £ s. d. Brought forward .. .. .. .. .. .. .. 605,529 5 1 Brought forward .. .. .. .. .. 261,036 12 3 Live-stock .. .. .. .. .. .. 26,263 10 0 Stores and farm crops .. .. .. .. .. 29,092 1 3 Sundry debtors— General .. .. .. .. .. 18,831 14 6 Departmental .. .. .. .. 466 14 6 19,298 9 0 Less bad-debts reserve .. .. .. 99 16 4 Less rebuilding reserve .. .. .. 100 0 0 199 16 4 19,098 12 8 Services paid in advance _ .. .. .. .. .. 763 6 10 Suspense Account—Farm area and improvements .. .. 5,446 7 6 Imprests .. .. .. .. .. .. .. 218 3 6 Fixed assets writing off Suspense Account .. 1,304 1 11 Less reserve .. .. .. .. 1,304 1 11 Revenue Account .. .. .. .. .. .. 237,217 14 0 Revenue balance carried forward at Ruakura at 1st April, 1922 .. .. .. .. .. .. 26,392 17 1 £605,529 5 1 £605,529 5 1 A. R. Stone, For Director-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, except that the accounts include charges for assessed rents and interest for which the Department possesses no parliamentary appropriation, and also the value of assets transferred to the Lands and Survey Department for the payment of which that Department possesses no parliamentary appropriation. Full Audit requirements have, especially with regard to separate farm accounts, not yet been brought into operation, but attention will be given to them in future years.— G. F. C. Campbell, Controller and Auditor-General.

32