The Hawaiian gazette., 1884-06-25

this Department and considerably delayed by the
unsatisfactory condition OF the books BY comparing
the Reports OF the Ministers of Finance and Interior il
will be noticed that there less than twentyone
different accounts on 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
to increasing diminishing the same, as the quaca
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. E. 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 alor of Oahu Prison appears to be
drawn regularly by the Marshal although there has been
no occupant of that office since the 9th January 1854
There is difference of 5000 between the Reports of
the Finance and Interior Departments in the amount
paid for Compiling Laws this is caused by drafts of
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 in the hands of the
binder but not single line of the native has yet been
placed in the hands of the printer although of
5000 has been drawn by the Hon. j. Nj. kapena this
account he at the time being, informed, en-
poyed for the purpose of preparing the native version
sum of $500 was also paid to the T. C. AdrGfSey on
but no work appears to have been done and contract
for printing both versions having been made with the
Gazette office we recommend that His Ex W. NJ Gibson
the then proprietor of the Adcetse be made to refund
the money.
The appropriation for ncidentas of this department
has been overdrawn to the extent of Sl116 80 We find
that express hire forms considerable portion of the
overdraft as $40 GO has been spent as follows
T. Gulick S13S %
j. A. Hassinger so 90
Rent Of private telephones also enters somewhat
largely into this account, find that Mr. j. E. Bush
had his telephone paid for to the extent of SAG 90 and
Minister Gulick absorbed the of $139 80 for the
same purpose in the months of February and March
alone The remainder of the disbursements call for no
special comment.
ROADS AND BRIDGES.
The Committee foundain 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 was with great labor that some of the
be said that if there any defect in the general system
of accounts in this department it is that while strict
account is kept with each appropriation and the drafts
made upon it. it does not include close supervision OF
the accounts of the various Road Supervisors These
men are or 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
discovered and corrected not only to prevent incidental
loss to the department. but to preclude the temptation
to dishonesty which might arise if road agent found
that errors in footing or 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 was not
carried forward into the report of the next quarter and
the clerk who had checked over the report could not
explain the matter. The Road Supervisor,aSlr Arnold
was sent for and the explanation a simple the
cash balance in each case was 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 to
explain it at once.
Another fact was shown which illustrates the import
ance of some lucid method of following up the Road
account Mr. Arnold has made the attempt
to keep his accounts in regular shape but has
not had the services of experienced bookeeper all
of the time and in way have crep in the
balance on hand shown in his ledger account with the
Minister of the Interior was nearly $500 90 less than
the amount reported by him in his last quarterly report
He said the report correct and that he would have
the errors in his ledger rectfed
In this district there sale OF four mules carts and
harness which no longer needed realizing Sl4lS
This should have been returned to the Treasury as a
Government realization. but was used to pay current
expenses the Supervisor in Chief acting under nstruc
tons from the Minister of the Interior The chief clerk
the Interior recognizing the improper nature ofthe dis
bursement put the items in a supplementary account,
which was not included i'll the regular account except
ing balance Of S245 81 which escaped the notice of his
assistant and was carried forward into the regular ac
count 1t was noted that the expenditure for feed in
the district of Hlo seems excessive the amount charged