B.—l [Pt. IV],

DEPARTMENT OF AGRICULTURE—continued. General Balance-sheet as at 31st March, 1924. Liabilities. £ s. d. Assets. Capital .. .. 343,502 5 4 £s. d. £ s. d. £ s. d. Sundry creditors .. .. 23,302 16 8 Land .. .. 119,085 19 9 Amounts received in advanoe . . .. 8,239 18 10 Additions.. 873 11 8 Depreciation reserve.. .. .. 21,192 12 2 Outgoings.. 350 0 0 Writings-off in Suspense .. .. 2,170 17 4 523 11 8 Treasury Adjustment Account .. 190.283 19 2 119,609 11 5 Permanent improvements 115,375 18 7 Additions .. .. 8,608 6 4 123,984 4 11 Furniture, fittings, and fixtures .. .. 9,793 8 6 Additions and adjustments .. .. 934 13 8 — 10,728 2 2 Libraries .. .. 3,481 8 7 Additions .. .. 805 8 8 4,286 17 3 Technical instruments and equipment ... 4,102 12 7 Additions .. .. 105 11 0 4,208 3 7 Mechanical office appliances .. .. 1,732 4 4 Additions .. .. 42 17 8 1,775 2 0 Motor vehicles and bicycles 9,041 5 3 Additions .. .. 2,670 16 0 11,712 1 3 Implements and tools .. 12,518 7 0 Outgoings .. .. 149 8 5 12,368 18 7 Live-stock .. .. .. 25,781 2 0 Farm crops and stores .. .. 29,048 2 2 Services paid in advance .. 115 19 7 Sundry debtors .. 10,755 11 11 Reserve for doubtful debts .. .. 318 7 10 10,437 4 1 Suspense Account .. .. 2,170 17 4 Revenue Account —-Excess of expendii ure over income .. .. .. 232,466 3 2 £588,692 9 6 £588,692 9 6 A. R. Stone, Accountant. I hereby certify that the Revenue Account, Working Accounts Profit and Loss 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 other Departments for which the Departments concerned possess no parliamentary appropriation. The separate accounts for Ruakura Farm are not included, not having yet been passed by Audit. Further Audit requirements have been communicated to the Department. —G. F. C. Campbell, Controller and Auditor-General.

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