The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1882-09-30
AN ACT

Legislative Assembly of the Hawaiian
Islands in the Legislature of the Kingdom
assembled
Part 1.-CnlIection and Payment of Pub
lie Moneys.
SECTION All persons wholly any law,
regulation, or appointment, are now. OF
shall hereafter, be charged with the duty OF
collecting or receiving revenue or othei
moneys on account of the Hawaiian Gov
ernment or with the duty of dIsburSlng
moneys on account Of the Public Service,
shall become and be public accountants,
and shall perform all such duties and render
such accounts as this Act prescTih7s, and as
the Minister of Finance and ~ tT-Gen-
eral, shall from time to time, dii 4.
SECTION 2-Every such public account
ant collecting or receiving revenue or other
moneys aforesaid in Honolulu shall pay
weekly, or at such times as may be other
wise specially appointed into the Office OF
the Minister of Finance all sums OF money
collected or received by him on account OF
the revenue or otherwise as aforesaid, &C
companied by vouchers bearing his sigma
ture, and containing a full and accurate
description or the services for when Such
sums shall have been collected or received
and unless otherwise specially directed,
shall not later than the tenth day after the
expiration of each month transmit to the
Auditor-General a return in the form con-
tanned in the first schedule to this Act, with
such particulars in each case as may be re-
quired by the AuditOr-General of all mon
| tg tblltCteI OF TeceINtu DN Hiil uuTlIe he
preceding month, and shall make and sub
scribe an oath in the form prescribed i'll
such schedule.
SECTION 3.-Every such public account
ant collecting or receiving revenue or other
moneys as aforesaid out of Honolulu shall
transmit or pay monthly, or at such times
as may be otherwise specially appointed,
in to the Minister of Finance all sums of
money collected or received by him OF ac-
count of the revenue or otherwise as afore-
said, accompanied by vouchers bearing his
signature, and containing a full and accu-
rate description of the service for which
such sums shall have been collected or re-
ceived, and unless otherwise specially di-
rected shall on or before the fourteenth day
after the expiration of each quarter trans
NIT to the AuditoT-General, by post or
otherwise a return in the form contained in
the first schedule to this Act, with such par
iculars in each case as may be required by
the AuditOr-General, of all moneys collect
ed or received by him during the preceding
quarter, and shall make and subscribe an
oath in the form prescribed in such
schedule.
SECTION 4.-On the death, resignation or
removal of any such public accountant the
balance of public moneys remaining i'm his
hands, shall upon the appointment
of his successor, unless otherwise directed
by law, vest in such successor, and shall not
in the event of death of any such public
accountant constitute assets of the deceased
or be in any manner subject TO the control
of his legal representative.
SECTION 5.-The Auditor-General shall
transmit to the Minister of Finance the
name of any public accountant or other
person failing to comply with any of the
provisions contained in Sections /, 2, and
3 of this Act, and thereupon, and until
such failure, shall have been made good
to the satisfaction of the AuditOr-General,
all salary or other moneys that may be due
and payable to such public accountant or
other person shall be withheld, and the Au-
ditOr-General shall from time to time COM
municate with the Minister of Finance upon
all matters relating to the collection. receipt
and expenditure of the public moneys under
the operation of this Act.
SECTION Gall moneys paid into the
office of the Minister of Finance, as herein
before directed, shall be drawn therefrom
in the following manner, only (that is to
say the Minister of Finance shall as often
as occasion may require calculate the
amount of moneys likely to become due
and payable during a period not exceeding
one month next after such calculation, and
shall thereupOn prepare an instrument in
the form contained in the second schedule
to this Act, and shall set forth therein the
said mount, classifying and arranging it
under the same divisions and heads that
nave been employed in the apprOpri-
alton thereof, and after having signed such
instrument shall transmit the same to the
said AuditOr-Genertl, who shall on ascer-
tanning the facts required by next succeed
ing section cOunterSign the same in the
W III IA hHN SNSAAAS iASNN
SECTION Before countersigning any
instrument as aforesaid, such Auditor
General shall ascertain that the sums there
i'm mentioned are then legally available for
and applicable to the service mentioned in
such Instrument, and after cOuntersigning
such instrument shall return the same to
the Minister of Finance. Provided that in
case the said AuditOr-General shall find
the sums therein mentioned or any of
them are not then legally available or APP
to the services or purposes therein
forth, he shall return the said instru-
to the Minister of Finance for correc-
ton, attaching thereto a paper setting forth
in writing the sum or sums not found by
him to be legally available or applicable as
aforesaid.
SECTION S.-When the said instrument
have been returned to the Minister of
he or the Registrar of Public Ac-
counts may from time to time pay out of
the public moneys in charge of the Minis
ter of Finance all such sums not exceeding
collectively the amount of the items set
forth in the said instrument and any pre-
viOus instruments.
SECTION EVERY account shall be con-
sidered duly authorized that is in accord
ance with any existing law or regulation,
pr has been directly sanctioned by one or
other of the responsible Ministers of the
Crown, and covered by any appropriation
in force at the time of payment. Pro-
that such authorities shall not be
held as extending TO the computation and
rates Oh Charges ulHeSS eA pIeSSly ueuIlOleu
SECTION 0.-The correctness of every
account in regard to computations, cast
ings, rates of charge, AND the faithful per-
formance of the services charged for shall
he specially certified to by the officer in
curing the expense, who shall be sur
charged by the AUDITOR General the amount
of any overpayment that may be made on
the faith of the correctness of such officers
SECTION lI..,Unless expressly enacted to
the contrary all sums of money which shall
be appropriated to the public service
for any biennial period, and which shall
be expended during such period, or
within the first three months thereafter,
shall lapse, and shall not be issued or ap-
piled in any future biennia period to the
particular service for which the appro-
priation shall have been so made, I'M
less a contract or engagement shall have
been made and entered into before the ex-
piration of such biennial period by which
a liability so to issue or apply the same
shall have been incurred, and a certified
1900 &c r-I.aI -