New Zealand Gazette – 1927 – No. 23

Page 1106

✨ Financial Regulations for Hospitals



1106
THE NEW ZEALAND GAZETTE.
[No. 23

Assets.

  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 ..

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

  3. 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 consideration carries with it no liability.]
    (a.) Patients’ fees { Good .. .. .. .. £ £ s. d. £ s. d.
    { Doubtful .. .. .. .. £
    [To agree with item 10 of Table VII.]
    (b.) Levies outstanding .. .. .. .. .. ..
    (c.) Subsidy outstanding { On levies .. .. .. .. ..
    { On voluntary contributions .. .. ..
    (d.) Other debtors .. .. .. .. .. ..

  4. 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.]

  5. 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 depreciation should be shown also as miscellaneous expenditure in the Income and Expenditure Account.]
    (a.) For special purposes .. .. .. .. .. .. .. £ s. d.
    [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 expenditure of the money on the ordinary capital expenditure of the Board.]
    (c.) For loan sinking funds .. .. .. .. .. .. ..
    [See Table XVII attached.]



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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, Assets, Liabilities, Investments