H.—36

Profit and Loss Account fob the Year ended 31st March, 1931. Dr. £ s. d. Cr. £ s. d. To Office salaries .. .. .. .. 7,106 16 8 By Balance transferred from Trading Account .. 34,532 10 1 Repairs and alterations to buildings and plant.. 547 14 5 Storing and handling stationery, &c., for other Postages and telegrams .. .. .. 1,313 18 4 Government Departments .. .. 1,015 1 0 Freight and cartage (outward) .. .. 2,173 8 1 Commission on sales of publications.. .. 2,555 5 4 Insurance .. .. • ■ • • 193 16 3 Rents receivable .. .. .. .. 329 15 0 Exchange .. .. .. ■. 6 12 Interest receivable .. .. .. 14 19 0 Discounts allowed .. .. •. 89 10 1 Telephones (rental) .. .. • ■ 118 2 6 Medical services .. .. .. 111 19 7 Lighting, &c. (proportion) .. .. .. 53 0 0 Proportion of rent, &c.. High Commissioner's office .. . • • • •• • • 0 0 Office expenses .. . . . • • • 423 4 3 Sundry trade expenses .. .. .. 466 10 4 Audit fee .. .. • • • ■ 100 0 0 Wages—Charwomen, watchmen, &c. .. 2,067 5 5 Interest on capital .. .. •• 9,639 910 Depreciation . . .. •. • ■ 8,998 3 0 Loss on disposal of machinery, &c. .. .. 149 19 2 Compassionate allowance to widow of deceased officer.. .. • • • • • ■ 125 0 0 Grant in lieu of leave of absence .. .. 25 9 2 Balance carried down .. .. .. 4,378 22 £38,447 10 5 £38,447 10 5 £ s. d. By Balance brought down .. .. .. 4,378 22 Note. —Interest at the rate of 4J per cent, has been charged on capital for which the Department has no parliamentary appropriation. Balance-sheet as at 31st March, 1931. Liabilities. Assets. £ s. d* Capital Account — £ s. d. £ s. d. Land .. .. .. .. 60,600 0 0 Public Works Fund .. 109,587 17 2 Buildings .. .. .. .. 48,987 17 2 Consolidated Fund .. 105,996 17 2 Plant and machinery— .. £ s. d. 215,584 14 4 Composing plant .. .. 953 14 9 Creditors — Monotype plant .. .. 11,226 7 9 Departmental .. .. 2,060 4 6 Addressograph plant .. 624 15 0 Sundry .. .. .. 2,703 0 0 Printing plant .. .. 26,558 6 3 4,763 4 6 Binding plant .. .. 12,195 3 4 Wages accrued .. .. .. .. 559 0 7 Litho plant .. .. 3,161 4 1 Bad Debts Reserve .. .. .. .. 194 13 6 Photo plant .. .. 1,687 18 4 Depreciation Reserve .. .. .. 51,028 12 8 Stereotype plant .. .. 1,739 14 6 Writing-off Suspense Account .. .. 191. 12 6 Engine-room plant .. .. 1,363 2 9 Balance, Profit and Loss Account .. .. 4,378 22 Miscellaneous plant .. 6,687 18 7 — 66,198 5 4 Furniture, fittings, and office equipment .. .. .. 2,299 18 9 Type .. .. .. .. 9,194 0 2 Accessories — Composing Branch .. .. 3,586 3 3 Monotype Branch .. .. 102 15 6 Addressograph Branch .. 48 0 0 Printing Branch .. .. 101 17 2 Binding Branch . . .. 762 12 9 Litho Branch .. .. 207 12 0 Photo Branch .. .. 60 18 11 Stereotype Branch .. .. 16 6 2 Engine-room .. .. 66 17 9 Paper-store .. .. 53 7 10 5,006 11 4 Payments in advance .. .. .. 16 9 Debtors— Departmental .. .. 11,462 0 0 Sundry .. .. .. 2,326 14 4 13,788 14 4 Work in progress .. .. .. 11,021 18 3 Old stores for disposal .. .. 2 0 0 Stock — On hand .. .. .. 52,650 19 11 On consignment . . .. 28 16 0 52,679 15 11 Stock Suspense Account .. .. 39 18 9 Assets to be written off .. . . 151 13 9 Treasury Adjustment Account .. .. 6,727 19 9 £276,700 0 3 £276,700 0 3 Note. —Public Works Department administration expenses (£3B) are included, for which the Department possesses no parliamentary appropriation. E. Y. Paul, A.R.A.N.Z., Accountant. I hereby certify that the Receipts and Payments, Trading, and Profit and Loss 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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