B—l [Pt. IV]

Debtors — Departmental .. .. .. .. .. 76,523 Sundry .. .. .. .. .. 1,573 78,096 Work in progress.. .. .. .. .. .. 48,032 Stock on hand .. .. .. .. .. 161,273 Stock on consignment .. .. .. .. 148 161,423 Stock Suspense Account .. .. .. .. .. 834 Assets to be written off .. .. .. .. 81 Treasury Adjustment Account .. .. .. .. 95,638 £547,492 £547,492 A. W. Gyles, 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 explanatory notes dealing with departmental accounts generally as appearing at commencement of parliamentary return B-l [Pt. IY] and to the comment that the asset " Type and type metal, £13,436," is not supported by stock-sheets.— J. P. Rutherford, Controller and Auditor-General.

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