B.—l [PT. IV], SUP. to 1935.

MENTAL HOSPITALS DEPARTMENT —continued. Income and Expenditure Account fob the Year ended 31st March, 1935. Expenditure. Income. £ s. d. To Institutional Accounts— £ s. d. By Balance .. .. .. .. 390,974 15 8 Auckland .. •. • ■ ■ • 59,547 7 2 Christchurch .. .. •. ■ • 66,935 10 10 Duuedin .. •• •• •• 69,101 19 I Hokitika .. .. •• ■■ 26,516 12 6 Nelson .. . • • • ■ • 38,830 14 2 Porirua .. .. •• •• 77,317 12 4 Tokanui .. •• •• •• 35,261 4 0 Kingseat 17,045 14 10 Interest on Wellington Land Account .. 418 0 9 £390,974 15 8 £390,974 15 8 Balance-sheet as at 31st March, 1935. Liabilities. £ s. d. Assets. £ s. d. Capital Account: Public Works Fund .. 1,790,524 3 8 Land .. .. .. .. .. 233,273 10 0 Sundry Creditors — £ s. d. Buildings (institutional) .. .. .. 1,034,110 310 ' Departmental .. .. 1,289 8 2 Buildings (farm) 27,071 5 6 Other .. .. • • 6,402 8 4 Improvements .. .. .. .. 79,496 3 8 7,691 16 6 Other vehicles .. .. .. 1,391 8 0 Bad Debts Reserve .. .. 6,087 0 0 Loose and artisans'tools .. .. .. 2,715 10 6 Writings-off, Reserve Account .. .. 5,245 11 0 Farm implements .. .. .. .. 3,445 17 0 Treasury Adjustment Account .. .. 286,937 6 0 Plant and machinery (institutional) .. .. 54,268 16 11 Plant and machinery (farm) .. .. 1,978 4 3 Furniture and fittings .. .. .. 39,178 9 4 Stores and equipment .. .. .. 111,362 16 8 Motor-vehicles .. .. . ■ • • 1,460 0 0 Surgical instruments .. . . .. 463 12 2 Live-stock .. .. .. .. 28,671 15 0 Stores and growing crops .. .. .. 19,604 0 7 Sundry debtors — £ s. d. Departmental .. .. 350 12 5 Other .. .. .. 61,369 14 3 61,720 6 8 Pay ments in advance .. .. •. 53 10 5 Asset in Suspense Account .. .. 5,245 11 0 Excess of expenditure over income .. .. 390,974 15 8 £2,096,485 17 2 £2,096,485 17 2

Notes. —( ft ) No charge has been made in farm accounts in respect of patients' labour ; (6) sundry debtors for maintenance at 31st March, 1935, have been estimated ; (c) the assets include amounts of a capital nature expended by the Public Works Department for which the Department possesses no parliamentary appropriations; (d) no charge for the cost of exchange on payments made in London is included in the accounts; (e) the following charges are included for which the Department possesses no parliamentary appropriation: (1) Interest on capital; (2) maintenance of buildings by the Public Works Department. Theo. Gr. Gray, Director-General of Mental Hospitals. F. A. Lyford, A.R.A.N.Z., 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.— G. F. C. Campbell, Controller and Auditor-General.

6 —B. 1 [PT. IV], SUP. TO 1935.

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