The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1904-10-28
the AUDITORS PART.

The Advertiser has had occasion be-
fore this to discuss the audit system
of this Territory from the point of view
of those who contend that its business
is to nip defalcations in the bud, not
10 verify the work of those who have
cut them off I'm their bloom. II is al
legged that not single original case OF
official delinquency, during the past
few years has been discovered by the
Auditor. He has done his work well
after somebody else had exposed the
wrongdoing: but II has always been
the comment of the public that If he
had worked as assiduously before, there
might have been no wrongdoing.
Take the case of Mossman. HIS
books were supposed to have been eX-
!. amined a little while ago by Deputy
Auditor Meyers, who found nothing
wrong. Shortly afterwards there was
sudden change in police management
and the accounts of Mr.. Mossman APP
peared to be short in rather large
amounts. AS trial balance was
struck, leaving him in debt to the pub
lic he suddenly thought of money that
he had left in a desk in the Jail cor
ridor of the station house, which would
meet the deficit, The investigation
proceeded, another discrepancy was
found and Mossman happened to re-
member that he had left few nun
dreds of dollars in a desk OF the mann
Office. Squaring himself with these
funds he awaited the next turn OF the
wheel, saying, in answer to question:
that he had no more money concealed
Soon a third deficit doomed up. IN
stantly Mr.. Mossman remembered that
he had left some hundreds of dollars,
which he had forgotten to put in the
safe. as the law required in a paste
board box and in his trousers pockets
at home This money was brought to
the station; but the debt of Mr.. Moss
man grew faster than his concealed
stores of treasure, and he now finds
himself under arrest for embezzlement.
1t is not our purpose here to ask
who provided these funds for Mossmah
to draw upon in crisis and why theS
were provided, nor to dilate upon the
credulity which would receive the late
Chief Clerks statements at par. Inc
point Is that Mossman's accounts nave
been in a bad way for long time as
the state of the printing bills, FOR one
thing, go to show. Nobody presuihes
that his affairs We're any straighuer
last month than they are this month
But the Auditors office thought every
-4h;ng above board. 1t is the sort Oh
an office which thinks things are All
right if they are fairly presentaple ~
the books and on the stubs put II -
the matter not In the books and the
money not In the safe which a proper
auditing system should look out tor'
II is possible that the Auditors once
has too much to do; there is perhaps
a certain delicacy, even found in bank
ing corporations, about taking Il course
of enquiry that might insult an honest
man: but if there is to be any audltnE
in this TERRITORY as check upon OH
cial delinquency, it must proceed IN
exorably, thoroughly frequently ana
without respect of persons. II more
experts are needed the Legislature can
better afford to pay them than to let
this everlasting thieving go on. ii Is
either a reform in audit methods OF
the triumph of the embezzler ana 'he
deeper rootage of graft