B,—l [PT. IV],

AUDIT DEPARTMENT. Income and Expenditure Account for the Year ended 31st March, 1938. Expenditure. £ s. d. Income. £ s. d. Salaries .. .. .. .. .. 63,755 210 Fees due .. .. .. .. .. 37,202 17 8 Advertising, books, &e. .. .. .. 135 0 0 Excess of expenditure over income .. .. 41,062 1 4 Allowances, London and Samoa .. .. 753 4 5 Allowances, higher duties .. .. .. 200 10 2 Office fittings and requisites .. .. .. 175 11 1 Postages .. .. .. .. .. 266 10 0 Rent .. .. .. .. .. 1,471 18 10 Telephone services .. .. .. .. 261 10 0 Temporary assistance .. .. .. 869 0 2 Travelling-expenses .. .. .. .. 7,59550 Contingencies .. .. .. .. 2 7 2 Transfer expenses : London .. .. .. 891 210 Printing and stationery .. .. .. 431 16 2 Transfer and removal expenses .. .. 414 4 2 Overtime and meal allowances.. .. .. 839 0 5 Depreciation— £ s. d. Mechanical appliances .. 42 15 2 Furniture and fittings .. 93 19 6 Books .. .. .. .. 66 1 1 202 15 9 £78,264 19 0 £78,264 19 0 £ s. d. £ s. d. Balance .. .. .. .. .. 41,062 1 4 Sale of stores .. .. .. .. 6 3 6 Interest on capital .. .. .. .. 48 10 9 Excess of expenditure over income carried forward 41,104 8 7 £41,110 12 1 £41,110 12 1 Balance-sheet as at 31st March, 1938. Liabilities. £ s. d. Assets. £ s. d. Capital .. .. .. .. .. 1,253 4 7 Furniture and fittings .. .. .. 558 15 11 Treasury Adjustment Account .. .. 44,526 13 2 Mechanical appliances .. .. .. 329 12 8 Creditors— £ s. d. Books .. .. .. .. .. 466 7 9 Departmental .. .. .. 155 18 4 Stationery .. .. .. .. .. 159 14 5 Sundry .. .. .. .. 369 13 1 Stamps .. .. .. .. .. 67 13 3 525 11 5 Debtors— £ s. d. Fees paid in advance .. .. .. .. 17 6 Departmental .. .. 0 10 0 Sundry .. .. .. 3,619 14 1 3,620 4 1 Excess of expenditure over income .. 41,104 8 7 £46,306 16 8 £46,306 16 8 Cyril G. Collins, F.R.A.N.Z., Deputy Controller and Auditor-General. I hereby 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return 8.-l [Pt. IV]. —J. H. Fowler, Controller and Auditor-General.

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