The Hawaiian gazette., 1905-04-04


teacher should not be held personally
liable for them, but should enforce
payment, as provided by law. A reg
ular double entry set Of books should
be opened up, inventories taken at
stated intervals and the books properly
closed, as in any well-condueted mer-
camille business. Such books subject to
q complete audit. In this manner only
can a satisfactory check be kept in
this branch of the department. The
selling of books to private individuals
or concerns on credit is absolutely I'M
warranted. / am ADVISED that it has
recently been discontinued. The ia
cilities for handling the stock is en-
tirely inadequate. There is not suffi-
cient shell room and all unpacking and
repacking of books to be shipped to
out-of-town destinations is done on the
back veranda of the Judiciary building.
As to the advisabilitv of the depart
ment being in the book business /
have some hesitation in expressing an
opinion. So long as it is in the bust
ness, however, it should conduct the
business properly, and be provided
with proper accommodations.
acquisitions for material, etc, for
schools are usually signed by the school
agent. The form of requisition should
be changed, so that the order be writ
ten but once instead of twice. An or
der blank, perforated in the center, to
fold over with a carbon sheet to make
copy, would answer. With the num-
bers of orders placed for material, etc,
the time saved in this alone would be
appreciable. Also the. liability to make
an error when writing the order twice
would be obviated.
A book called "Detail Book is
kept under the supervision of the school
agent, in which is recorded under the
various appropriations the bills charge
able to such appropriation. This is a
book not required by law (the same
data being available in the Auditor IS
oflice), but is kept for the purpose of
having handy reference in the office
of expenditures under the various APP
preparations. Each appropriation ac-
count is credited with the total amount
of the sum allowed by the Legislature
| and as bills are received chargeable to
this account the account is debited, the
balance consequently showing the
amount available for future expendi-
ture. Each bill Is copied in its en-
tirety after having passed through the
Auditor hands. The idea, or excuse,
for keeping this record is good one.
In the method now in force, as out
| lined above, It seems to me an abso-
lutte waste of time and labor. I am in
| formed by the clerk in charge of
| the work that it takes about one half
| of his time. At present he is working
on December bills. The whole value
of this record is lost unless it is kept
right up to date. The remedy is sim
| pie. Start tie detail book in the same
manner as above-that is, crediting
each appropriation account with the
! amount set apart 1y the Legislature.
| When bills are received and have been
| checked, then enter them to the proper
account simply by noting date, payee,
| general description of the items enum-
Grated in the pill (surh as lumber. sta
tionery), and the total amount. AS bills
are always presented in duplicate, one
for retention in the office, the other 10
be passed on to the Auditor, the bill
retained may be fled in suitable fill.
ing device, to which reference may be
made for complete information as to
! items. Thus the record is complete and
the time consumed in making the Ell.
tries may be figured in minutes instead
Of hours. Bills should be entered as
received and not wait until they have
passed the Auditor 5 hands. Bills are
received, say for the month of Febru.
airy, early in March. BY the time they
are available from the Auditor office
it is nearly the end of March. Conse.
quently, if the bills are not entered
up in the detail book until after pass
ing the Auditor hands, the record is
virtually month behind. By entering
bills when received, say February bills
early in March, the record is practical
ly up to date. This book may be check.
ed with the Auditor s record monthly
and any errors or changes note, and
voucher numbers entered to correspond
with those in the Auditor s office to
facilitate inquiry between the depart.
ments as to any particular bill. AS the
time consumed in keeping up the pres
ent detail book has not in the past
been considered of Importance. it might
be utilized to advantage under the pro
posed system in keeping an auxiliary
book, in which the amounts expended
say that under the appropriation OF
"Repairs to School Houses, - would be
segregated to show what it costs tC
keep each school house throughout the
Islands in repair. As it is now, this in
formation is not available. Other sta
tistical matter of a similar nature
could be recorded which would be OF
considerable value.
Under the control OF the department
are all of the school and church site:
belonging to the government. Some
years prior to the present Superintend
ent IS time an abstract of these lands
was compiled, in which was noted some
400 pieces or parcels of land reserved
for the above purposes. Some change:
in the status of these lands has taken
place by reason of exchanges, etc. In
only few instances have these changes
been noted. The exact location of
many of these pieces is indefinite. No
appropriation has ever been made to
determine their location. Such school
and church sites as are not in actual
| use for the nurnoses for which thew