B.—l [PT. IV].

DEPARTMENT OF AGRICULTURE—continued. MOUMAHAKI ENDOWMENT ACCOUNT —continued. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 25,585 4 6 Land—-Capital value of leases .. .. .. 23,120 0 0 Creditors —Departmental .. .. .. 750 1 8 Buildings, sundry debtors for sale of .. .. 1,506 19 10 Rents charged in advance .. .. .. 211 17 0 £ s. d. Revenue Account .. .. .. .. 1,439 11 5 Motor-cars and sundry assets .. 446 19 10 Less depreciation .. .. 89 7 10 — 357 12 0 Sundry debtors — Rents .. .. .. 1,719 12 0 Instalments on buildings .. 47 19 5 1,767 11 5 Revenue accrued but not due on investments .. .. .. .. 6 17 Cash in Treasury Deposit Account at 31st March, 1932 — Revenue .. .. .. 318 4 6 Capital (investments, £850 ; cash, £60 ss. 3d.).. .. .. 910 5 3 1,228 9 9 £27,986 14 £27,986 14 7 —- i . . A. S. Houston, Accountant, Department of Agriculture, Wellington. I hereby certify that the Statement of Receipts and Payments, Revenue 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.—J. H. Fowler, Deputy Controller and Auditor-General.

AUDIT DEPARTMENT. Income and Expenditure Account fob the Year ended 31st March, 1932. Espenditure. £ s. d. Income. £ s. d. To Salaries .. .. .. .. .. 48,357 19 2 By Fees Account .. .. .. .. 31,353 14 11 Temporary assistance .. .. .. 903 8 8 " Excess of expenditure over income .. .. 26,872 12 1 Travelling-expenses .. .. .. 5,389 12 9 Rent .. .. .. .. .. 1,458 22 Transfer expenses .. .. .. 472 0 5 Printing and stationery .. .. .. 393 7 9 Postages .. .. .. .. .. 379 16 6 Allowances, London and Samoa .. .. 180 16 10 Office fittings .. .. .. .. 97 3 3 Telephone services .. .. .. 181 0 1 Overtime and meal allowance .. .. 77 12 5 Books, &c. .. .. .. .. 70 3 10 Law-costs .. .. .. .. 14 16 4 Allowances, higher duties .. .. .. 5 14 2 Depreciation .. .. .. .. 210 16 3 Assets provisionally written off .. .. 33 16 5 £58,226 7 0 £58,226 7 0 £ 8 - d. £ s. d. To Balance .. .. .. .. .. 26,872 12 1 By Excess of expenditure over income .. .. 27,015 5 1 Interest on capital .. .. .. 142 13 0 £27,015 5 1 £27,015 5 1 Note.—The following are included for which the Department possesses no parliamentary appropriation : (a) Rental value as assessed by the Public Works Department; (b) interest on capital. Balance-sheet as at 31st March, 1932. Liabilities. £ s. d. Assets. £ B . d. Capital . . .. .. .. .. 3,200 13 0 Furniture and fittings .. .. .. 1,888 12 0 Creditors— £ s. d. Mechanical appliances .. .. .. 297 3 0 Departmental .. .. .. 42 5 2 Books .. .. .. .. .. 1,010 12 9 Sundry .. .. .. 277 17 10 Stationery .. .. .. .. .. 119 15 1 320 3 0 Stamps .. .. .. .. .. 60 1 4 Fees paid in advance .. .. .. .. 110 0 Debtors — £ s. d. Depreciation Reserve .. .. .. 1,907 5 0 Departmental .. .. 018 0 Writings-ofi, Suspense .. .. .. 33 16 5 Sundry .. .. .. 2,927 16 5 Treasury Adjustment Account .. .. 27,890 12 8 — 2,928 14 5 Assets in Suspense .. .. .. .. 33 16 5 Excess of expenditure over income .. .. 27,015 5 1 £33,354 0 1 £33,354 0 1 J. H. Fowler, F.R.A.N.Z., Chief Clerk. I herby certify that the 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, subject to the above departmental notes.—J. H. Fowler, Deputy Controller and Auditor-General.

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