The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1906-06-22

' Iii1t tiuSl VI pIOISSoS AiOla
estates, even though under the jurLs-
diction of Courts, may need, in full
protection to the Courts as we'll as tc
the public, safeguards additional tC
those that now exist. We believe
that these funds should be audited
and therefore suggest that if the pres
ent provisions of the Audit Act art
not sufficiently broad as to require OF
| the Auditor and impose upon him the
| duty of auditing accounts of trust
| funds subject to Judiciary control a
| recommendation be made to the next
| Legislature that it be so amended as tC
| make its provisions applicable to this
| character of funds.
I. 0. US AGAIN
| While the foregoing findings are true
as especially applicable to the Judi
! ciary Department, the examination of
| the Deputy Auditor as to the methods
| of audit and report, was not so salts
! factory. From his testimony, elected
| by inquiry, it appears as follows:
| FirSt-That a prevalent fault, now
| INDUCED in by the Government en-
ployes and therefore public account
| ants, is to secure unto themselves per-
sonal advances from money subject
to their control and substituting in
lieu thereof personal I. o. US. That
in auditing accounts containing such
L. 0. us the Deputy Auditor has felt
himself authorized to assume the re-
sponsibility of either, on the one hand
considering it as shortage and re-
porting it as such to his superior or.
on the other hand, in consideration of
the financial responsibility, and. or,
monthly salary of the accountant
whose accounts are under audit to con-
slider and accept the l. o. us as cash.
And Secondly-That in certain cases
Government employees have been per-
mitted to make up cash deficiencies
and without further comment continue
in their positions of public service and
trust.
In view of this information this
Grand Jury expresses surprise and
strong disapproval of the methods in
vogue. l. o. US for advanced salary
are the advance agents in the long
line of entertainments that have dis
graced various Departments of the
Government during the past few
years. And upon his own testimony
the Deputy Auditor has taken upon
himself grave responsibility in ex
ercising a discretion sanctioned Meth
er by law nor custom in the auditing
of accounts. We can not too strongly
condemn such practice, and it seems
to us advisable for the Auditor at
once to make such rules and regula-
lions as will permit of no discretion
whatever to the Deputy Auditor or
any assistant in his Department. and |
that shortages or T. 0. us, if any ex-
list in the accounts of any Govern |
ment employee, be Immediately report !
ed to the Auditor so that that official |
may take such action as the facts war
rant
BOARD OF HEALTH.
A certain matter that properly
comes within the jurisdiction of the
Board of Health having been brought
to the attention of the Grand Jury. the
President of the Board, the Honorable
l.. E. Pinkham, was summoned for in
Quiry. 1t was found that he was thor
oughly alive to the Importance of the
matter and had the same we'll in
hand. After expressing to him the
advisability of calling upon the Police
Department for such assistance as
might be necessary for the final ac-
of this special point
the Grand Jury took occasion to make
careful inquiry as to the general
health conditions of the community,
any many facts were stated which
showed that the Board of Health full
y recognizes it's responsibility and
that its President and members are
keenly alert to the situation. The
Board unquestionably needs increased
regular financial support from the
Legislature. From the evidence adj
iuced before the Grand Jury it ap-
pears that the Board of Health, in or
Ter to meet certain health conditions,
las been compelled, by reason of de-
icient appropriations, to depend for
great part on pubic subscriptions
# cash. This Grand Jury appreciates
hat the Health Department of this
Territory is the safeguard against
pidemics, which, when prevalent. pros 7
rate the business interests of this t
ommunity and earnestly suggests a
hat sufficient emergency fund be +
appropriated by the next Legislature l.
nd placed at the disposal of the Presi- 9
ent of the Board of Health so that he il
e in a position, when occasion re- il
uires to meet any and all contin-
encies. q
BOARD OF SUPERVISORS. e
The Board of Supervisors publicly a
allied the attention of the Grand Jury G
the misconduct of certain of its n
olice officials a Waianae which, up
n its careful investigation OF evil ~
ence through special committee, was r
etermined by it to be of sufficiently ~
,prehensible and criminal character ~
warrant ''clean sweep from office" :,
Examination of various members of ~
e Board made clear. their idea in re-
rring the matter to us to the effect
lat in getting the Grand Jury to act
thin its province of investigations,
/ indictment for crimes for such ac-
on would materially assist the
bard in the performance of its du-
as OF imDeachment and removal OF