£.—1 [PT. IV].

PRISONS DEPARTMENT—continued. Balance-sheet as at 31st Maech, 1926. / .'i flfiql p o \ q H A QQpf-Q \ Q n Capital Account as at Ist April, 1925 -.. ..799,954 17 4 Land, freehold .. . . .. ..150,347 110 Depreciation Reserve Account .. .. 68,402 7 1 Taupo lands development .. .. .. 18,872 11 4 Sundry creditors .. .. .. .. 8,082 12 1 Land, leasehold .. .. .. .. 15,995 15 10 Reserve for accounts to be written Buildings .. .. .. .. .. 540,804 18 4 off— £ s. d. Fixed plant.. .. .. .. .. 29,887 1 5 Sundry stores .. .. 1,134 1 2 Loose tools .. .. .. .. .. 2,839 14 0 Sawmill fire, Waikune.. .. 729 14 7 Furniture and fittings .. .. .. 10,397 16 2 Demolition Lyttelton Prison .. 8,553 17 10 Clothing and bedding .. .. .. 14,062 1 2 — 10,417 13 7 Arms and accoutrements .. .. .. 803 17 0 Treasury Adjustment Account .. .. 93,790 10 9 Library and school books .. .. .. 759 14 10 Motor-vehicles .. .. .. .. 5,010 110 Lighters ~ .. .. .. .. 1,064 0 0 Implements and machinery .. .. .. 10,766 910 Farm, loose tools .. .. .. .. 459 18 2 Live-stock .. .. .. .. .. 11,595 17 0 Crops— £ s. d. Unharvested .. .. 1,427 6 1 Stored .. .. .. 3,478 1 6 4,905 7 7 Gardens and orchards .. .. .. 2,074 15 1 Sundry farm stores, accessories, &e. .. .. .. .. .. 1,704 2 0 Stocks— £ s. d. In trade .. .. .. 9,832 15 8 In general stores .. .. 11,623 4 7 In local stores .. .. 8,775 9 2 In transit.. .. .. 342 15 8 30,574 5 1 Shares and debentures .. .. .. 211 5 2 Band instruments .. .. .. .. 230 0 0 Stamps, &c. .. .. .. .. 13 19 11 Sundry debtors .. .. .. .. 8,120 3 1 Accounts paid in advance (sundry) .. .. 87 11 7 Royalties paid in advance .. .. .. 2,584 11 5 Write off Suspense Account— £ s. d. Sundry stores .. .. 1,134 1 2 Sawmill fire, Waikune .. 729 14 7 Demolition Lyttelton Prison 8,553 17 10 10,417 13 7 Demolition Account (Terrace) .. .. 5,922 210 Other Administration Expenses Account .. 1,279 17 10 Institutional Accounts .. .. .. 88,552 7 8 Industry Accounts .. .. .. .. 9,426 3 3 National Development Account (improvements to Rangitoto Island) .. .. .. .. 530 15 3 Labour Suspense Account (Wellington) .. 346 6 9 £980,648 6 10 £980,648 6 10 Note. —The following charges are included in the accounts for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by the Justice Department; (b) interest at 4J per cent, on capital as at Ist April, 1925. The cost of erection and maintenance of buildings, and the expenses of developing pumice lands reflected therein, are appropriated in votes under the control of the Public Works Department. v B. L. Dallabd, A.1.A.N.Z., Controller-General of Prisons. 24th March, 1927. G. 0. Hall, A. R.A.N. Z., Accountant. I hereby certify that the Institutional Accounts, subsidiary Working Accounts, the 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. The following comment is appended : No charge for Head Office administration has been made against the various industry Working Accounts.—G. F. C. Campbell, A.1.A.N.Z., Controller and Auditor-General.

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