B.—l [PT. IV], Sup. TO 1936.

MENTAL HOSPITALS DEPARTMENT—continued. Income and Expenditure Account for the Year ended 31st March, 1936. Expenditure. Income. £ s. d. Institutional Accounts— £ s. d. By Balance .. .. .. .. 392,249 14 6 Auckland .. .. .. .. 56,144 19 5 Christchurch .. .. .. .. 68,528 0 2 Dunedin .. .. .. .. .. 68,220 18 9 Hokitika .. .. .. .. 27,154 13 0 Nelson .. .. .. .. .. 42,725 16 3 Porirua .. .. .. .. .. 72,730 19 6 Tokanui .. .. .. .. .. 35,901 19 7 Kingseat .. .. .. .. 20,424 7 1 Interest on Wellington Land Account .. .. 418 0 9 £392,249 14 6 £392,249 14 6 Balance-sheet as at 31st March, 1936. Liabilities. £ s. d. Assets. £ s. d. Capital Account : Public Works Fund .. 1,862,870 16 5 Land .. .. .. .. .. 233,273 10 0 Sundry creditors — £ s. d. Buildings (institutional) .. .. .. 1,045,659 3 1 Departmental .. .. 1,357 11 8 Buildings (farm) .. .. .. .. 26,396 .14 2 Other .. .. .. 5,749 0 3 Improvements .. .. .. .. 84,953 16 3 7,106 11 II Loose and artisans'tools .. .. .. 2,715 1 8 Bad Debts Reserve .. .. .. 7,727 0 0 Farm implements .. .. .. .. 3,274 10 6 Writing-off, Reserve Account .. .. 8,780 2 3 Plant and machinery (institutional) .. .. 55,365 11 8 Treasury Adjustment Account .. .. 258,656 11 3 Plant and machinery (farm) .. .. 1,847 14 2 Furniture and fittings .. .. .. 39,990 10 Stores and equipment .. .. .. 118,530 5 8 Motor-vehicles .. .. .. .. 1,372 0 0 Other vehicles .. .. .. .. 1,376 7 0 Surgical instruments .. .. .. 506 18 1 Live-stock .. .. .. .. 30,062 10 0 Stored and growing crops .. .. .. 20,725 15 9 Sundry debtors — £ s. d. Departmental .. .. 363 0 2 Other .. .. .. 77,666 4 6 78,029 4 8 Payments in advance .. .. .. 32 1 5 Assets in suspense. . .. .. .. 8,780 2 3 Excess of expenditure over income .. .. 392,249 14 6 £2,145,141 1 10 £2,145,141 1 10 Note.—(a) No charge has been made in farm accounts in respect of patients' labour. (b) Sundry debtors for maintenance at 31st March, 1936, have been estimated. J. Russell, Deputy Director-General of Mental Hospitals. F. J. Twiss, 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, subject to the departmental notes enfaced thereon, and to the explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV I . —G. F. C. Campbell, Controller and Auditor-General.

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