H.—2o.

Summary of Expenditure and Receipts for the Year ended 31st March, together with corresponding Figures for the previous Year.

The increase of £8,310 in gross expenditure referred to comprises principally—salaries, £2,290; rations, £2,999 ; inmates' industry earnings and wages to dependants, £1,194 ; and direct expenditure on industries, £1,712. The increase in salaries is due to scale increases and to additional appointments. The increases in rations, inmates' industry earnings, and dependants' allowances is almost wholly due to increased prison population. Increase in direct expenditure on industries (not including salaries of supervising officers, which has been more fully allocated than previously) is wholly on account of bootmaking, tailoring, and sawmilling. The blockmaking activities are confined to construction of buildings, and this industry expenditure and revenue is not embodied in Prison Vote. Expenditure on Prisoners Rations. The following table shows the cost of purchase each year since 1911 of rations provided on the prison dietary scale, upon commodities which are not produced at the institutions. Compared with the previous year this shows an increase of £686. This increase is less than would in the ordinary course be required to feed the increased number of prisoners held during 1925-26. That a relative increase is not shown is due partly to the fact'that the average wholesale prices of foodstuffs dropped slightly last year, and partly due to the fact that a greater quantity of the Department's own products was used than in the previous year. It is expected that the policy of concentrating more extensively on farming industries will further reduce this item in the future. An organized supply of farm products will be the outcome, not only to an institution's own requirements but also to the requirements of other institutions. This can be successfully done with a number of products, as, for instance, potatoes, of which the Department consumes 200 tons annually, none of which will require to be purchased from outside sources during the coming year.

Expenditure on Prisoners' Rations, and Average Cost per Head from 1911 to 31st March. 1926.

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(Detailed analysis is made in Table B appended to report.) 1925-26. | 1924-25. Average daily number of inmates .. .. 1,340-13 1,227-81 j r "j ' j Total. | Per Head. | Total. Per Head. £ £ £ £ Gross expenditure .. .. .. 152,794 114-00 144,484 117-67 Credits .. .. .. .. 79,099 59-02 68,118 55-56 Net expenditure .. .. 73,695 54-98 76,366 62-11

Average Gross Actual Annual Cost Year. Daily Number Expenditure Annual Cost f^ of Prisoners. on Rations. per Head. verted to 1914 Price Basis. £ £ £ 1911 .. .. .. .. 863-26 8,494 9-83 1912 .. .. .. .. 919-35 9,405 10-23 1913 .. .. .. .. 893-24 9,754 10-91 1914 .. .. .. .. 979-81 11,555 11-79 11-79 1915 .. .. .. .. 1,008-12 15.099 14-97 1916-17 .. .. 920-15 15,092 16-41 1917-18 .. .. .. 941-15 15,552 16-64 1918-19 .. .. .. 1,003-43 16,473 16-41 1919-20 .. .. .. 965-07 17,294 17-93 1920-21 .. .. .. 969-03 18,766 19-44 1921-22 .. .. .. 1,075-34 17,962 16-70 1922-23 .. .. .. 1,103-95 16,803 15-22 1923-24 .. .. .. 1,145-46 17,441 15-23 1924-25 .. .. .. 1,227-50 18,332 14-93 8-69 1925-26 .. .. .. 1,340-13 19,028 14-19 8-47 1925-26 (net expenditure) .. .. 17,881 13-34