The Hawaiian gazette., 1884-06-25
INTERIOR DEPARTMENT.

Your Committee spent much time in investigating
this Department and were considerably delayed by the
unsatisfactory condition OF the books BY comparing
the Reports of the Ministers of Finance and Interior it
viii be noticed that there less than twentyone
different accounts which they cannot agree far as
we have been able to ascertain. the appear to be
nearly all In the Interior Department and opinion
are caused by the employment of young and inexper
enced boys to do work that ought to be In the hands of
efficient accountants We would recommend that a
lump be placed in the appropriation bill for Pay
OF Clerks of Interior Department. that the Minister
might his discretion with regard to salaries as
increasing diminishing the same the qualihea
ton of the incumbent may determine.
The salary of the Minister has been Overrawn to the
extent of $500 No mention OF this appears in the
Finance Report but investigation demonstrated the
fact We believe that the Hon J. Z. Bush. who was
Minister at the time denies the receipt of the money
but there Is ample evidence to prove that the
paid TO the chief clerk OF the Interior Department.
The salary of the Jaior of Oahu Prison appears to be
drawn regularly by the Marshal although there has been
no occupant of that Office since the 9th January 1884
There Is difference of $500 between the Reports of
the Finance and Interior Departments in the amount
Judge McCully for that amount being drawn direct
upon the Treasury instead of going through the usual
routine of the Interior Department We find that the
English version OF the laws now III the hands OF the
binder but not single line of the native has yet been
placed in the hands of the printer although of
$500 has been drawn by the Hon. J. NJ kapena this
account. he at the time being are informed en-
pOyed for the purpose OF preparing the native version
sum of $500 also paid to the F. c. 4drefiSe on
the LIST of March, 1882. advance printing same
but work appears TO have been DONE and contract
for printing both versions having been made with the
Gasette Office, recommend that His En- W NJ Gibson
the then proprietor of the dtise be made to refund
/ the money.
The appropriation for ncidentas of this department
has been oyerrawn to the extent of S116 So We find
that express hire forms considerable portion of the
overdratt. as $40 60 has been spent as follows
i G. 7. Culick S13S p
J. \. HaSsinger so 90
/ CTs-l. and MESSENGERS of Darartuueut p
! Rent Jf private telephones also enters somewhat
largely into this account as we find that Mr. j. E. Bush
had his telephone paid for to the extent of SAG 30 and
Minister Quick absorbed the sum of $l39 80 for the
same purpose in the months of February and March
alone The remainder of the disbursements call for no
special comment.
ROADS BRIDGES
The Committee found in the Department of Roads
and Bridges and the Road Tax that although the chief
clerk has adopted systematic and comprehensive plan
of classifying the various expenditures yet his assistants
were unable To explain how they had reached certain
results and it with great labor that of the
facts sought by the Committee obtained 1t may
be said that if there any defect in the general system
of crOuns in this department it Is that while strict
made upon it. it does not include close supervision of
the accounts of the various Road Supervisors These
men are should be, chosen for their executive ability
or special knowledge OF local necessities and not
expected to be proficient in the details of bookkeeping
The Department should therefore have such system of
checking their returns that any would be promptly
loss to the department but to preclude the temptation
to dishonesty which might arise if road agent found
that errors in footing balances carried forward were
overlooked
In the case of the returns from the Road Supervisor
In Chief of Hawaii apparently the cash balance remain
ing in his hands at the close of each quarter not
carried forward into the report of the next quarter and
the clerk who had checked the report could not
explain the matter. The Road Supervisors Arnold
was sent for and the explanation a simple the
cash balance In each case included IN lump sum
with the drafts for the next quarter comparison of
the district reports with the general report would have
disclosed this and the clerk should have been able
explain it at once.
Another fact was shown which illustrates the import
ance OF some lucid method of following up the Road
Supervisors account Mr. Arnold has made the attempt
to keep his numerous accounts in regular shape but has
not had the services of experienced bOOkkeeper all
of the time and way have crept 50 the
balance on hand shown his ledger account with the
Minister of the Interior nearly $500 90 less than
the amount reported by him his last quarterly report
He said the report correct and that he would have
, the errors in his ledger rectifed.
In this district there sale OF four mules carts and
harness which longer needed realizing Sl4S
This should have been returned to the Treasury as
Government realization but used to pay current
expenses the Supervisor IN Chief acting under nsruc
tons from the Minister of the Interior The chief clerk
bursement put the items supplementary account
which was included in the regular account except
ling balance OF S2j 81 which escaped the notice of his
assistant and carried forward into the regular
count 1t noted that the expenditure for feed
the district OF Ho excessive the amount charged