New Zealand Gazette – 1922 – No. 25

Page 959

✨ Hospital Board Financial Regulations



APRIL 6.]

THE NEW ZEALAND GAZETTE.

959

ASSETS.

In Bank. In the Hands of Officers. Total.
£ s. d. £ s. d. £ s. d.
  1. Cash in bank and on hand—
    (a.) Amount for general maintenance expenditure
    (b.) On account of funds for capital expenditure
    (c.) On account of unexpended balances of income from special funds
    Less unpresented cheques in respect to above accounts—
    (a) .. .. ..
    (b.) .. .. ..
    (c.) .. .. ..

[On the closing-day of the year under review.]

  1. Expenses paid in respect of ensuing year
    [Such as insurance premiums, &c., paid in advance.]

  2. Sundry debtors
    [Showing all amounts owing either for the year or for previous years,
    including patients' fees, &c. These should be classified under separate
    headings—e.g., “patients’ fees,” “levies outstanding,” Voluntary
    contributions promised cannot be counted, as a promise without con-
    sideration carries with it no liability.]

(a.) Patients’ fees { Good .. £
Doubtful .. £

(b.) Levies outstanding .. .. ..
(c.) Subsidy outstanding .. .. ..
(d.) Other debtors .. .. ..

  1. Stores in hand
    [Giving value at each institution. Such value not to be included
    in the expenditure for the year, but to be carried to expenditure of
    ensuing year.]

  2. Investments on Capital Accounts—
    [To be detailed either in balance-sheet or in schedule attached
    thereto. Investments should be stated at cost price except in cases
    where important depreciation of what is believed to be a permanent
    character has happened, when the cost-price may be written down
    and the security stated at the lower value. The amount of such de-
    preciation should be shown also as miscellaneous expenditure in the
    Income and Expenditure Account.]

(a.) For special purposes .. .. .. ..
[That is, such cases as endowments and trusts, the
capital of which cannot be spent or diverted.]

(b.) For land, building, and equipment .. ..
[That is, investments (if any) pending the expendi-
ture of the money on the ordinary capital expenditure
of the Board.]

  1. Land, buildings, and equipment—
    [See Regulation 11 and notes for percentages of de-
    preciation.]

Institution—
Land.. ..
Buildings ..
Equipment ..

At 31st March, 19
£ s. d.

Less Depreciation.
£ s. d.

Additions during Year.
£ s. d.

Decreases during Year.
£ s. d.

Balance at 31st March, 19
£ s. d.

Institution—
Land.. ..
Buildings ..
Equipment ..

Institution—
Land.. ..
Buildings ..
Equipment ..

Other general property of Board
Total ..

  1. Income and Expenditure Account
    [Excess (if any) of expenditure over income for the year, being
    the balance of the Income and Expenditure Account. If, however,
    the income exceeds the expenditure, the item appears on the other
    side of the balance-sheet.]


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Online Sources for this page:

VUW Te Waharoa — PDF NZ Gazette 1922, No 25


NZLII — PDF NZ Gazette 1922, No 25




✨ LLM interpretation of page content

🏥 Regulations referring to Keeping of Accounts by Hospital Boards (continued from previous page)

🏥 Health & Social Welfare
25 March 1922
Regulations, Hospital Boards, Accounts, Income, Expenditure, Hospitals and Charitable Institutions Act, 1909