The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1912-10-01

''I. ffNm H|I... fN. LII NUNIfHNi|NI
IN. ihe frtHfi rHuhiy dIicc d
InlIitrfIv
CltatinfO Accounts
"Nominr iu che question: NJ nHf pie.
ont financial scheme of thc couuiios. ID
u.usi Dee recognized ~ the outsri, that
3 BE- OF Fundamental Importance ID the
rcittory aud o. the counties them
elves that the public accounts be uni
formly classified, and that annual &c.
poiis and schedule. OF departmental ap.
1forriations hc standard In form.
" IL may be true that our county of.
dcials are governed by the desire to
make both ends meet, but through loose
methods of attempting the same, bur.
lens have fallen heavily upon the tax.
payer aud future credits have been dis.
counted.
In addition TO the Illegal expcndi.
ture of public funds made possible by
the present lack Of publicity Of nc.
counts, there have been expenditures
lavish almost to the point Of criminal
hab"lty, and this criminal prodigality
has, in most cases, sprung from error
N iudgm emit and from ignorance, due
to lack OF means of instituting com
paiison with the experience of other
cities conducting lines of similar work.
" Due to the complicated nature of
appropriations and the exceptioned IL
cense generally allowed in the matter
of transfers, the opportunities for GOV.
erng up defalcations are far more mum.
erous in municipal bookkeeping than
that of any other system. Recent de-
veopments in the county of Hawaii
have made it imperative that the clos-
est possible scrutiny should be made of
the books of all departments of our
government by periodical audits, and
conducted along the lines now recon-
mended
I'm order, therefore, to furnish an
absolute check on our public book
keeping, and to secure adequate pub
Lefty for taxation, appropriations and
expenditure, law should be passed by
the next legislature authorizing the es.
adjustment of Territorial bureau of
audits and municipal statistics, the
members of which to be appointed by
the Governor. Its functions should in
clude:
Duties of Bureau.
"Conducting periodical audits of the
Territorial and county books, and GER
tifying to the correctness of the same
Preparing, at regular intervals, sys-
tematic and comparative reports of the
financial activities of both the Terri
, tory and the counties.
"These reports to set forth with suf-
ficient fitness and detail the classes of
financial facts relating to the various
branches and departments of our sys.
tenn OF government.
Remodelling the present accounting
system, looking to the introduction of
business methods to bring about much
needed economies.
Formulating methods for making
periodical budgets, which will show
clearly for what purposes money is re-
quested, and appropriations that state
with equal clearness for what money is
used.
"The spheres of usefulness of such
territorial bureau of Nudits might be
! extended to the examination of balance
sheets of the territorial public service
quasi-public and industrial corporations
Such statements are now filed with the
territorial treasurer for purposes of tax
alton, but no systematic check is madt
to verify the figures submitted in tn,
: respective capital accounts.
f ''The appointment of public utiE
r ties commission fer the Territory
49, ~ tn not sitoeetner DC eUs
siu9 , IN e.e i!ehb "a REFORM, woutd
a. iesst, "AsisI IN cloarlng the local AZ
sloslneIe Sh inuch uncertaiitFy ana ciS1
, leienceS Vi "Pihion Ch many perpieNnt
l ques'iohs; M
: 1hIties Ooni ~
snaA Sot alschss phe questions o.
u eeisn"aS a. aualhisuraplon OF highwa.
: INA. nn 70 10 my oPlnioh, however
snaC .ne ehpenG noa TOT Vhe nainten
umUe u tuI IN:a ourhes, 'Ounty, nign
s sase anu O.suses snoulu De uerlVe'
7 rom ulfee" assessnieht leVled on tn'
i the automobile and Vehicle s1 taxation aof