The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1900-04-20
NOW FINISHING UP ITS THREE
MONTHS WORK.
It's Report Will Show Every Particular
of the Cost of the Work of Suppress
ing the Plague.

The Citizens Finance Committee is
trying to finish up it's work and pre-
pare its report to- the Board of Health
and the government on the bills in
CURED in suppressing the bubonic
plague, as soon as possible. 1t quit re-
ceiving bills to be audited on April Is,
and has received no bills for goods or
services rendered later than March 81.
The committee was organized about
January 20, and actually got it's forces
into operation about January q.
Charles L.. Beal, of Levers & Cooke
was put at the head of the accountant
and clerical force. AT that time ii was
expected that the work would only last
four or five weeks, and with the con-
sent of his employers, Mr.. Beal Voun-
teered his services. But as the work
has lasted three months the committee
offered to allow him such salary as
the quality of the work would have
commanded. This however he refused
| TO accept but consented that Levers &
Cooke should be reimbursed the salary
they have been paying him while his
services were being given to the con-
mittee.
1t is now possible to form some idea
of the immense amount of work both
| The finance committee itself and its ac-
countant force has done. When it was
| organized the immense amount of
/
had thrown on the Auditor General s
Office was far beyond what the regular
| force of that office could handle, and
! the committee was organized to take
| off its hands some of this unusual
work The accountant force has con-
sisted, besides Mr.. Beal Of two, and at
times three others. It was necessary
to devise a system of bookkeeping
| and accounts that should he simple.
conform to the regular, government
! system, and at the same time be COM
plete and comprehensive. In doing
| tl:is a series of journals were opened
in which entries were made conforming
both to a classification of expenditures,
and to the various camps and institu-
tlonS for which expenses were incurred.
There were two sets of these journals,
one for the accounts of December and
February and one for the accounts of
January and March, the purpose be-
ing to enable a division of labor that
would expedite the work. Ledgers
were opened corresponding to these
journals, and ledger accounts opened
with every merchant who supplied
commodities to the Board of Health
: with every camp, and with the aduitor.
general. Ledger accounts were not
] opened with payrolls as another in
genious device of book keeping which
saved an immense amount of clerical
J labor was adopted as to them.
As bills came in they were numbered
ard entered. For every item the ap-
proval of the person ordering the com
modities charged for and of the per.
son receiving them, was secured. Fol
time this work took up a great dea
of the time of the accountant force
But later merchants themselves secur.
ed these approvals before presenting
, the bill. These bills were compared
with the statements furnished by the
merchants. and were then entered IN
the journals, and posted to the ledgers
In this way the accountant force ha!
handled over $500 separate bills, and
payrolls equivalent to about 5000 more
When the committee makes it's final re
port, it will be possible in a moment
to find out exactly what anythint
] has cost, so far as the bills have conn
through the finance committees hands
how much of any particular commodit!
has been purchased, who and to wha
q amounts, individuals and firms hav
I sold goods to the Board of Hath, and a
what prices; who ordered goods. ant
where they ordered them from, or al
o most anything else that anyone ma!
want to know. 1t will be possible t.
: trace any item, however small, from tn
time it was ordered until the time /
G was paid or from the time it was pait
Q back to the time it was ordered.
Besides being accountants, this fore
have acted as paymasters, and in var
q ious other capacities In order to d.
!, this they have worked early and late
= nights and Sundays.