The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1898-04-25
THE AUDIT ACT.

The audit act, which is now under
discussion in the House, is one of the
most important measures mat has
come up this session. Its history is
interesting. Four years ago the mat
ter of a better method for auditing
public accounts was considered. The
then Legislature felt unable to decide
upon the matter and appointed spe-
cial committee consisting of Messrs.
w. A. Bowen, George Carter and the
late late r. c. Porter, to draft bill
to be passed by the Legislature
of 1896. The committee gather
ed together a great deal of infor-
nation relative to audit acts in vari-
Gus parts of the States, and, after
holding many meetings and working
very hard, produced bill which was
to have been presented at last session,
but which was pigeon-holded instead.
stead.
During the last two years the bill
was unearthed from its resting place
and again gone over by competent eX-
perts upon financial questions, and
put into such shape as it be ready for
introduction this session. 1t was pre-
scented comparatively early in the SEES
sion, being introduced by Representa-
tive Gear of the Finance Committee.
1t was naturally referred to that COM
mittee and has been considerably
amended by that body, the work upon
it being very painstaking and thor
ough. 1t has met with several amend
ments in the course of its passage
through the House, and the work up
on it will probably be completed to-
day.
Should the bill pass it will revolu-
tionize and simplify our methods of
keeping accounts Practically, all the
accounts of the government will be
kept by the Auditor General and his
assistant auditor. The Legislative com
mittees instead of having to examine
the books of every department as they
now do-a process which entails both
time and eNpense-will only have TO
expert the books of the Auditors de-
partment. Simplfied in this manner,
the number of clerks in the various
departments will be able to be reduc-
ed somewhat, and the need of very eX-
pensive responsible men in some cases
will be done away with.
The Auditor-General. as the case
now stands, will he appointed by the
President with the consent of the
Senate. His removal can only take
place for cause. and such matters are
provided for. The assistant auditor
will be appointed upon the nomination
sent of the Cabinet, for a period of
four years. BY having two officers
with full authority, it allows one or
the other of them the opportunity of
visiting the different departments and
keeping themselves familiar with their
accounts, and it will also allow of Wis
Islands, very necessary thing, which
it has, up to the present, been found
impossible to carry out.
Anything which tends to simplify
our diffuse system of account keeping
and concentrate the books in one Of
fee, allowing opportunity for proper
supervision, will be "A step in the right
direction, and will be for the advant-
age of the tax payers \ method
such as this will do away with much
that is slipshod and causes delay. 1t
is right in the line of progress. 1t
must be remembered, further, that
this act is no hastily thrown together
set of ideas, it is the result of the pa
tient and careful study of some of our
very best financial minds.