The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1898-06-01
HOUSE FINANCE COMMITTEE
MAKES CORRECTIONS.
Its First Report Contained Some In
accurate tatements-Refection on
a Past Superintendent Unjust.

The House Finance Committee YES
terday presented the following sup
Elemental report on the Postal Saw
ings Bureau for the purpose of max
ing corrections in the original report
and relieving from apparent censure.
officials whom the committee has
found do not deserve censure.
1t is entitled and is as follows:
SUPPLEMENTAL REPORT NO. 20.
Honolulu, May 81. 1898.
j. J.. Kaulukou, Speaker of the House
of Representatives.
Sir: The majority of your Finance
Committee since submitting our re
port upon the expert work done upon
the books of the Postal Bureau, beg
to sumit the following supplementary
report in regard to the Postal Saw
ings Bank.
Upon examination we find that
some of the statements in regard to
the Postal Savings Bank, are incor-
rect.
The present superintendent was
not Obliged to copy the work of his
predecessors in the new books opened
by him, nor did he copy the same.
The new books were opened accord
ing 10 the statement of the present
superintendent for the following rea-
sons:
'First-Because two of the books
were full. and it was therefore abso-
lutelY necessary.
Second-Because it was desirable to
open up separate nationality ledgers.
Third-Because in the printed led
gers the debit and credit sides are
reversed. and have been since the in
ception of the books when the Postal
Savings was first opened. This is
greatly confusing to any bookkeeper.
The manner of ledger ruling referred
| to il the experts report is found to
| go back to the year 1898.
TIE additions, footings and rulings
| where errors occur have in nearly all
eases been the work of subordinates.
Nnl committee has found two and
| three men have been working on the
same books and we would deprecate
such method.
Sufficient appropriations should be
granted for the Savings Bank to al
| low a first class bookkeeper to devote
| his entire time to the bookkeeping
work pure and simple. We believe
that the Postal Savings Bank has been
| greatly hampered during the past few
! years through lack of Il sufficient
| number of competent assistants. This
would give the superintendent of the
| bank sufficient time to inspect and to
check the detail work for which he is
| responsible.
| The statement that the headings of
| different accounts are incomplete re-
| fers to trustee accounts, where the
names of the parties for whom the
depositors are trustees have been
omitted. 1t is claimed that as the
| trustees are the only parties who can
draw out the trust funds it is unnec-
essary TO fiji in the names of the par
ties for whom the depositors are trus-
tees, more especially as declarations
are all on file showing the nature of
such trusts, and the numbers of the
pass books identify the same. Your
committee believe that the better
plan is to show the names of those
for whom the depositors are trustees
in the ledger headings.
The eraSures and corrections noted
are of minor Importance and have
been explained to your COMMITTEES
The complaint as to illegible writing
is due to the individuality of the
handwriting and is hardly matter
to speak Of as a very short time is
required to become acquainted with
the characteristics of the same.
In regard to the 100000 referred to
in the former report of your commit
tee, we desire to more specifically
state the facts in the case. On June
| md .ha g
$4,000 in the cash of the days work
and as the error could not be found
an entry was made that day i'm the
cash book stating that if not found in
checking it would be made good, said
entry being signed by the responsible
clerk in the office. \ similar error
and entry was made on February sth
1897. The cash book on those two days
shows that the cash was handled by
two or three clerks, but as the head
clerk was responsible, he quite prop
erly assumed such responsibility over
his signature in writing at the close
of the days work.
These errors cannot be definitely
settled without checking all of the
pass books. This is very difficult tc
effect. The Postmaster General has
advertised for all pass books to bc
sent for the purpose of computing in
terest and checking, but only a por
tion of them have been received as
the result of such effort.
In conclusion we would request that
this report be attached and made q
part of our former report as eXplana
tory of the same.
Respectfully submitted.
A.N. GEAR.
J. ID. PARIS.