The Hawaiian gazette., 1884-06-25

preparation Act In the first instance tins money
should have been covered into The Treasury and not
made available for disbursement Ia the next place
the Appropriation Act contained unexpentog panee
sufficient to meet the draft This item was Tor drafts
drawn upon the BOard BY Mr. hOtnung tor ~ ~
$S0O00 to which were added chRges Tor commissions
and expenses of collections Amounting 10 S124 ~ max
inc total Of $2194 20 As viii be BY reference
to the first page OF my report tho appropriation ct
EneonYaeenen Of immigration had AZ the close OF tAe
fiscal period balance Of Ss69t9 Is 10 which this item
OF $S724 % was rightly ch0rgeebe; but tor some un-
explained reason purpose the item was settled ~ an
Illegal payment Of Sill 07 81 out Of the funds IN the
hands Of the Secretary OF the Board OF Immigration
and the balance S96l6 50 properly charged up to
the Appropriation account
The item for travelling expenses OF the inspectef-
General Of Immigrants $751; Is meagerly explained by
Vouchers being for expenses OF INSPECTOR uenefA
and one servant, $500 and another for expenses o.
the Inspector and two servants $2la 90
The item for Commissioner of Portuguese lmmigIa-
ton $1,000 paid 10 the Commissioner shown ~
his voucher but Tor what purpose and why not included
in the charge before alluded 10 and charged 70 the
regular appropriation account Is not explained.
The balance which should have been IN the hands OF
the Secretary at this time is the difference between
Balance given in Table A........ sc ...,..,.S sJs6S te
And payments per Table SsS' -
Or balance .'''''''''S @s-' ~
When the Secretary OF the Board Of Immigration was
again asked for the balance ct cash in his hands no
passed over a receipt IRON MeSSrS. Irwin Co tor
$9SSS US for cash received by them for account of
advances account of Portuguese Immigration made
by j. n SpreckelS & Bros. in San Francisco which
MeSSr Irwin Co. duly account for IN their account
current
The Secretary explained that it was the balance Of
cash remaining in his hands which he was instructed 70
pay to MeSSrs Irwin Co, and which leSSened BY
much the draft properly made upon the regular APP
preparation account for Encouragement OF lnmlgra
ton in settlement with MesSrS Irwin Go. Your
attention asked to the balance cash in the SecretryS
/ hands $9SSS 0S and the balance which his account
shows, SS4s5 90 or excess OF cash $685. IS for
which the Secretary frankly said he could give
no explanation, and which he not aware existed
until after the payment to MeSSrS Irwin Co. when he
made up his accounts lie also said that he had checked
back his accounts but could not tind the error.
From the statement made to the Assembly it would
appear that the total cost Tor encouragement OF Inn
migration was $47S000 o. but TO this should DO
added the sum of collections accounted for by the Sec
tary of the Board of immigration and the sum OF cash
IN excess, say
Regular Appropriation sf7SUS0 o.
Collections, Secretary Board Table \. s09ss6 y
Cash in excess s,'o- IL
i Total Expenditure. . ..........,-. sess,sss 81
As the limit which could be lawfully expended under
the Appropriation Act but $jOOOOO it follows that
there has been illegal expenditure OF $l29S So for
which indemnity should be sought by the Ministry.
The facts herein shown, that the OF S2l524S 80
has been collected and dsbursed by the Board of lmmi
grafton and this without books OF accounts and that he
has vouchers for $685. Is and above any record OF
collections would to Justify the placing of the
of loose papers, representing the transactions OF the
Board for the fiscal period Just closed in the hands Of
special commission for examination and verihcation
ANY person cOnverSant with accounts will at recog
nize the improbabty that the excess Of 1859 is covers
the only in handling such large sums of money
over period of two years.
Respectfully submitted
J. O. CARTER
Accountant