B. —1 [PT. IV], SUP. to 1929.

37

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account fob the Year ended 31st March, 1929. Expenditure. Income. £ s. d. To Institutional accounts— £ s. d. By Balance .. .. .. .. 406,013 13 9 Auckland .. .. .. .. 66,274 15 4 Christchurck .. .. .. .. 68,793 4 3 Dunedin .. .. .. .. 90,221 0 4 Hokitika .. .. .. .. 25,185 13 2 Nelson .. .. .. .. 32,310 2 9 Porirua .. .. .. .. 89,352 10 4 Tokanui .. .. .. .. 30,117 9 10 Kingseat .. .. .. 3,316 5 4 Interest on Wellington land .. .. 442 12 5 £406,013 13 9 £406,013 13 9 Balance-sheet as at 31st March, 1929. Liabilities. £ s. d. Assets. £ s. d. Capital Account .. .. .. .. 1,374,597 12 8 Land .. .. .. .. .. 203,504 8 9 Sundry creditors .. .. .. .. 7,584 13 3 Buildings (institutional) .. .. .. 975,467 17 9 Depreciation Reserve .. .. .. 147,013 19 0 Buildings (farm) .. .. .. 37,908 13 3 Treasury Adjustment Account .. .. 356,875 9 7 Developmental .. .. .. .. 8,545 14 6 Improvements .. .. .. .. 33,578 17 11 Plant and machinery (institutional) .. .. 34,644 8 1 Plant and machinery (farm) .. .. 2,687 2 7 Motor-vehicles .. .. .. .. 4,965 7 4 Vehicles other than motor .. .. .. 1,626 15 0 Loose and artisans'tools .. .. .. 2,470 15 6 Farm implements .. .. .. .. 3,503 7 3 Stores and equipment .. .. .. 99,226 15 3 Live-stock .. .. .. .. 22,58376 Stored and growing crops .. .. .. 16,529 6 5 Surgical instruments .. .. . . 296 16 0 Furniture and fittings .. .. . . 28,052 2 3 Sundry debtors .. .. .. .. 4,429 17 9 Expenses paid in advance .. .. 36 7 8 Excess expenditure ovei inconic .. .. 406,013 13 9 £1,886,071 14 6 £1,886,071 14 6 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 included for which the Department possesses no parliamentary appropriations : (a) Rental values as assessed by Public Works Department; (li) interest at 4J per cent, on capital as at Ist April, 1928 ; (c) maintenance of buildings by the Public Works Department; (d) no charge has been made in farm accounts in respect of patients' labour. T. G. Gray, Director-General of Mental Hospitals. F. A. Lyford, 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 (I) 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 ; (2) subject to the departmental notes above. —J. H. Fowler, Deputy Controller and Auditor-General.