B.—l [PT. IY].

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1926. To Institutional Accounts— £ s. d. £ e. d. Auckland .. .. .. 62,623 16 2 By Balance, excess of expenditure over income.. 341,844 0 4 Christchurch .. .. .. .. 55,769 15 3 Dunedin .. .. .. .. 83,194 12 8 Hokitika .. .. .. .. 24,845 7 9 Nelson .. .. .. .. 22,223 18 1 Porirua .. .. .. . . 66,332 12 2 Tokanui .. .. .. .. 26,388 15 10 Interest on Wellington land .. .. 465 2 5 £341,844 0 4 £341,844 0 4 Balance-sheet as at 31st March, 1926. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 969,505 18 10 Land .. .. .. .. .. 177,893 9 0 Sundry creditors .. .. .. .. 8,003 4 0 Buildings (institutional) .. .. .. 637,544 911 Depreciation Reserve .. .. .. 71,767 17 6 Buildings (farm) .. .. .. .. 36,628 0 0 Treasury Adjustment Account .. .. 361,619 5 0 Developmental .. .. .. .. 5,187 11 6 Improvements .. .. .. .. 13,573 14 11 Furniture and fittings .. .. .. 21,658 8 8 Plant and machinery— Institution .. .. .. .. 31,422 5 0 Farm .. .. .. .. .. 2,622 0 0 £ s. d. Motor-vehicles .. .. 4,781 611 Less losses in Suspense .. 105 0 0 4,676 6 11 Other vehicles .. .. .. .. 1,455 0 0 Loose and artisans' tools .. .. .. 1,952 1 3 Farm implements .. .. .. .. 2,717 17 0 Surgical instruments .. .. .. 247 14 9 Stores and equipment .. .. .. 90,21915 9 Live-stock .. .. .. .. 26,145 13 0 Stored and growing crops .. .. .. 13,711 6 4 £ s. d. Sundry debtors .. .. 1,332 3 0 Less losses in Suspense .. 51 1 2 • 1,281 1 10 Expenses paid in advance .. .. .. 11592 Excess expenditure over income .. .. 341,844 0 4 £1,410,896 5 4 £1,410,896 5 4 Note. —The assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no % parliamentary appropriation. The following charges are iucluded for which the Department possesses no parliamentary appropriation: (a) Rental value as assessed by Public Works Department; (b) interest at 4J per cent, on capital as at Ist April, 1925; (c) maintenance of buildings by the Public Works Department. The reduction under the heading "Improvements" is due to the splitting of this asset into the various components—viz., land, buildings furniture &c. F. Truby King, Inspector-General of Mental Hospitals. W. Riach, A R.A.N.Z., Accountant. I hereby certify that the Farm Working Accounts, Institutional Accounts, 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 —(1) The estimated value of the labour performed by inmates on the institutional farms has not been taken into account; (2) the valuations of land, buildings, and improvements are incomplete ; (3) the income from maintenance fees does not represent the earnings for the year, and the outstandings at the end of the year have not been correctly stated ; and (4) subject to the departmental imtiis above. —G. F. C. Campbell, Controller and Auditor-General

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