New Zealand Gazette – 1927 – No. 23

Page 1105

✨ Hospital Financial Regulations



APRIL 21.] THE NEW ZEALAND GAZETTE. 1105

…………Hospital Board.

BALANCE-SHEET AT 31ST MARCH, 19

Liabilities.

  1. Patients’ fees, &c., received in advance
    [Being any amounts received on account of the ensuing year.]

  2. Contractors’ deposits ..
    [Held by the Board and returnable to the contractor when the contract is finished. Such deposits should not be treated as income, nor when returned to the contractor treated as expenditure, and therefore should not appear in the Income and Expenditure Account.]

  3. Sundry creditors—
    (a.) Bank overdraft for maintenance
    (b.) Other creditors
    [Liabilities to include all amounts owing by the Board in respect of expenditure prior to or during the year. Money borrowed from the Bank for capital purposes should be shown under heading 4, Loans.]

  4. Loans
    [See Table XVII attached.]

  5. Unexpended funds—
    (a.) Special capital funds..
    [Include hereunder particulars of all funds or endowments the capital of which the Board is obliged to apply to some specific capital purpose. Only the amount unexpended should be extended to main column of table.]
    (b.) Income balances of special funds
    [This item represents the amount of income from invested funds, which is required to be kept separate for specific purposes. Only the amount unexpended should be extended to main column of table.]

  6. Capital Accounts—
    (a.) Balance on 31st March, 19
    [That is to say, at commencement of year being amount brought forward from previous year.]
    (b.) Special funds or endowments expended for capital purposes during year
    [The amount under this heading should agree with the amount expended under 5 (a) above.]
    (c.) Funds for land, buildings, and equipment: Details:—
    (i.) Levies for capital expenditure ..
    (ii.) Voluntary contributions and bequests for capital expenditure
    (iii.) Subsidy on the two preceding items
    (iv.) Profit on sale of capital assets ..
    (v.) Interest on sinking funds accrued during year
    (vi.) Other funds (if any) ..
    (vii.) Deduct realized loss during year on land, buildings, or equipment
    (viii.) Deduct also depreciation on buildings and equipment or investments (if any) for land, buildings, and equipment

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

£ s. d.

Unexpended at 1st April, 1921.
Accretions during Year.
Expended during Year.
Unexpended at 31st March, 1922.

£ s. d. £ s. d. £ s. d. £ s. d.

£ s. d. £ s. d. £ s. d.

£ s. d.

£



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✨ LLM interpretation of page content

🏥 Regulations under the Hospitals and Charitable Institutions Act, 1926 (continued from previous page)

🏥 Health & Social Welfare
Hospitals, Financial Regulations, Income, Expenditure, Accounting, Balance Sheets