B.—l [PT. IV, SUP.]

DEPARTMENT OF HEALTH—continued. Balance-sheet as at 31st March, 1927. Liabilities. £ s. d. Assets. Capital Account .. .. .. .. 500,738 4 0 National Development Expenditure Account — £ s. d. Institutional fees paid in advance .. . . 619 19 6 Capital subsidies payable to Hospital Boards, Institutional fees Suspense Account .. 1,119 6 0 1926-27 .. .. .. 100,826 3 3 Sundry creditors .. .. .. .. 52,371 10 3 Land— £ s. d. Reserve for depreciation— Institutions .. .. 53,803 4 0 Institutions .. .. 49,115 16 0 Quarantine stations.. .. 1,900 0 0 Other .. .. .. 21,102 3 8 70,217 19 8 55,703 4 0 Treasury Adjustment Account .. .. 763 ,389 18 7 Less book value in Suspense prior to writing off .. 66 0 0 55,637 4 0 Buildings— Institutions .. .. 235,105 15 7 Quarantine stations .. 47,577 14 3 282,683 9 10 Leas book value in Suspense prior to writing off .. 2,152 2 3 280,531 7 7 Other improvements — Institutions .. .. 26,319 7 4 Quarantine stations.. .. 2,852 19 5 29,1.72 6 9 Plant and machinery at institutions .. .. .. .. 10,641 11 1 Furniture, fittings, and equipment — Institutions .. .. 57,092 13 5 Other .. .. 24,500 9 5 81,593 2 10 Less book value in Suspense prior to writing off .. 258 3 4 81,334 19 6 Mechanical office appliances .. .. 1,294 3 0 Motor-cars, ambulances, lorries, and cycles— Institutions .. . . 4,340 8 4 Other .. .. .. 7,383 10 4 11,723 18 8 Less book value in Suspense prior to writing off . 520 8 11 11,203 9 9 Push-bicycles .. .. .. 245 10 3 Farm-stock and consumable stores at institutions .. .. .. 3,475 7 8 Libraries (other than institutional) .. 668 5 4 Stores on hand— At institutions .. .. 17,8i8 18 3 Sera, vaccine, and laboratory stores .. .. .. 9 9 Drugs, disinfectants, &c., other than institutional .. 6,822 4 9 27,220 12 9 Less stock in Suspense prior to writing off . . .. 686 13 8 26,533 19 1 Cash in transit .. .. .. 1,77430 Sundry debtors — Institutional .. .. 23,406 14 8 Other .. .. .. 3,803 19 4 27,210 14 0 Less bad debts and allowances in Suspense .. .. 2,872 14 I 24,337 19 11 General Revenue Account —Excess of expenditure over income .. .. .. .. 760,780 7 10 £1,388,456 18 0 £1,388,456 18 0 Notes. —Owing to a change in the method of treating stores on hand, the unissued stocks in hand as at Ist April, 1926, and 31st March, 1927, for certain institutions were this year included in Stores Account and not posted direct to the respective expense accounts. The accounts include the following charges for which the Department possesses no parliamentary appropriations : (a) Rent assessed by Public Works Department; (b) interest at 4| per cent, on capital as at Ist April, 1926. E. Killick, Secretary. W. T. Findlay, A.R.A.N./., Accountant. « I hereby certify that the various Income and Expenditure 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 above departmental notes. —G. F. C. Campbell, Controller and Auditor-General.

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