B.—l [Pt. IY].

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PRISONS DEPARTMENT —continved. Balance-sheet as at 31st March, 1924. Liabilities. Assets. £ s. d. £ s. d. £ s. d. Capital .. .. .. .. • ■ 693,106 5 4 Land .. .. . 144,835 18 10 Treasury Adjustment Account .. .. 147,002 19 1 Leasehold .. .. .. 14,063 611 Sundry creditors .. .. .. .. 6,730 13 10 — 158,899 5 9 £ s. d. Buildings .. .. .. .. 498,254 6 3 Depreciation reserve .. 27,641 13 6 Fixed plant .. .. .. 22,824 15 11 Add amount reserved during Loose tools .. .. .. 2,565 10 4 year .. .. .. 10,691 8 5 25,390 6 3 38,333 1 11 Furniture and fixtures — Lyttelton Prison Reserve Suspense Account .. 2,539 17 6 General prisons and institutions 7,825 16 9 Stores written off Suspense Account .. .. 162 8 1 Offices .. .. .. 1,624 17 7 Profits on undertakings .. .. .. 13.470 8 9 9,450 14 4 Equipment— Clothing and bedding .. 16,005 13 2 Arms and accoutrements .. 803 17 0 Library and school-books .. 759 14 10 Band instruments .. .. 230 0 0 Stamps and stationery .. 86 12 3 17,885 17 3 Transport— Motor-vans and accessories .. 649 5 10 Lighters .. .. .. 1,064 0 0 1,713 5 10 Farm assets — Shares and debentures .. 211 5 2 Implements and machinery .. 8,982 7 0 Loose tools .. . • 249 6 3 Live-stock .. .. 15,087 7 6 Unharvested crops .. .. 1,934 2 0 Harvested crops .. .. 3,815 0 0 Value of vegetable gardens and orchards .. ■■ 1,874 18 10 Sundry farm-produce, stores, harness, &c. .. .. 669 13 8 Value of apiary and dairy accessories.. .. .. 133 15 6 32,957 15 11 Stock-in-trade — Quarries —Metal, spawls, &c... 285 5 0 Briekmaking—Bricks .. 1,098 16 6 Sawmilling—Timber .. 542 7 10 Block and tile making—Blocks and tiles .. .. 945 1 3 Other stocks in workshops .. 1,067 9 9 — — — 3,939 0 4 Stocks in general stores .. 8,617 9 7 Stocks in local stores .. .. 4,961 1 3 13,578 10 10 I Sundry debtors .. .. .. 2,891194 Accounts paid in advance .. .. 99 5 1 Cost of administering Crimes Amendment, Offenders' Probation Acts, &c. .. .. 6,494 110 Cost of Invercargill works .. 463 10 I Cost of institutional upkeep .. 129,327 15 5 — 136,285 7 4 £901,345 14 0 £901,345 14 6 Bth December, 1924. M. Hawkins, Controller-General of Prisons. I hereby certify that the Institutional Accounts, Profit and Loss 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, except that the accounts include charges against the Department for rent, interest on capital, and for the erection and maintenance of buildings for which the Department possesses no parliamentary appropriation. The various working and Profit and Loss Accounts bear no charges for administration or prison labour. Certain Audit requirements as regards future balance-sheets have been communicated to the Department. — J. H. Fowt.ee, Deputy Controller and Auditor-General.