B.—l [PT. IV], SUP. TO 1932.

PRISONS DEPARTMENT —continued. Balance-sheet as at 31st March, 1932. Liabilities. Assets. Capital Account— £ s. d. £ s. d. National Development Account £ s. d. £ s. d. Public Works Fund .. 458,072 18 9 Expenditure—Rangitoto IsConsolidated Fund .. .. 186,331 17 1 land Improvement Account— Departmental (labour im- Expenditure to 31st March, provements) .. .. 330,794 4 1 1931 .. .. .. 11,704 3 0 975,198 19 11 Expenditure for year ended Treasury Adjustment Account .. .. 1,444 14 8 31st March, 1932.. .. 2,234 1 6 Depreciation Reserve .. .. 152,890 12 6 13,938 4 6 Sundry creditors—- Land and buildings— Departmental .. .. 1,301 4 0 Freeholds.. .. .. 153,836 711 Sundry .. .. .. 4,791 13 2 Leaseholds .. .. 13,618 11 7 — 6,092 17 2 Taupo land-development comAccrued earnings of prisoners .. .. 6,439 7 6 pleted .. .. .. 60,821 6 1 Deposits .. .. .. .. .. 1,151 12 4 Taupo land-development in Writings-off in Suspense Account .. .. 18,748 611 progress .. .. 4,248 11 2 Buildings .. .. .. 605,659 4 4 838,184 1 1 Farm and garden assets— Live-stock .. .. 21,263 16 8 Crops .. .. .. 6,396 11 7 Gardens, orchards, and nurseries .. .. .. 3,177 11 11 Implements and machinery .. 5,683 210 Tractors .. .. .. 1,008 18 8 Harness, loose tools, and sundry stores .. .. .. 3,984 5 10 Apiary .. .. .. 44 3 0 — 41,558 10 6 Miscellaneous industry and institutional assets— Fixed plant .. .. 36,100 4 4 Implements and machinery .. 7,634 8 4 Motor-vehicles .. .. 6,405 6 7 Lighters .. .. . . 1,064 0 0 Loose tools and harness .. 1,598 6 8 Arms and accoutrements .. 808 9 5 Library and school-books .. 807 12 5 Furniture and fittings .. 12,195 9 0 Clothing and bedding .. 14,003 15 0 Band instruments .. .. 230 0 0 Stock - in - trade and raw materials .. .. 4,249 16 5 Stocks in general stores .. 5,918 19 4 Stocks in local stores .. 3,165 17 11 Horses in quarries and roadworks .. .. .. 235 18 0 94,418 3 5 Sundry debtors— £ s. d. Departmental .. 2,282 11 3 Sundry .. 4,648 6 3 — 6,930 17 6 Cash in Deposit Account .. 1,151 12 4 Butterfat bonuses held on deposit 923 7 2 Expenditure paid in advance .. 106 11 3 Postage-stamps .. .. 114 17 9 9,227 6 0 Writings-off in Suspense— Sundry stores and live-stock.. 1,197 19 1 Terrace Prison Demolition Account .. .. .. 17,550 710 18,748 6 11 Maintenance of institutions and industries.. .. .. 141,956 3 10 Prisons Board and probation upkeep .. .. .. 3,935 14 9 145,891 18- 7 £1,161,966 11 0 £1,161,966 11 0 Note. — An adjustment of the book values on the demolition of Terrace Prison buildings has been made against Capital Account. The following charges are included in the accounts, for which the Department possesses no parliamentary appropriations : (a) Rental value as assessed by the Justice Department and Public Works Department; (b) interest at 4 J per cent, on capital as at Ist April, 1931. The cost of erection and maintenance of buildings are appropriated in votes under the control of the Public Works Department. B. L. Dallard, A.R.A.N.Z., Controller-General of Prisons. G. 0. Hall, A.R.A.N.Z., Accountant, Prisons Department. I hereby certify that the Institutional Accounts, Subsidiary Working Accounts, 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 note and to the comment: No charge for Head Office administration has been made against the various industry working accounts. —J. H. Fowler, Deputy Controller and Auditor-General.

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