The Hawaiian gazette., 1912-08-20
REQUEST FOR AUDIT
WAS WELL FOUNDED
H. Gooding Field Explains Why
He Recommended Action
BY Board of Trade.

That there is certainly need for the
proper complete audit of the books of
the County of Hawaii, as requested by
the board of trade of Hilo upon the rec
concentration of H. Gooding Field and
fatty refused by the board OF supervi-
sors, is shown by the following letter,
prepared for publication by Mr.. Field,
under date of August -. He writes:
ssIn the issue of the Hawaii Her
aid of the sth instant, certain direct
statements were made as emanating
from the committee of the board of sup
eryisors which met on the 8th instant,
entirely disquahfying the correctness OF
my supplementary report to the board
of trade of Hilo, dated the goth OF July
last.
Choking to the fact that / was not
asked to be present at the above meet
| ing, / beg now to state that my sup
Elementary report, as above, was not
based on conjecture, as is claimed to be
the case, but was the result of careful
consideration founded on absolute facts
"At my first meeting with the coun
ty auditor of Hawaii in his office, pre-
| paratory to commencing my investiga
| ton of the county affairs, requested
that official to hand me his ofhcia
copies of the yearly reports OF the coun
ty since the commencement of county
government on July !, 1907. to date
to enable me to make comparison, DS
years, of the uniformity in accounting
methods, and also to prove the correct
ness of balances carried forward iron
| wear to year. He took from the vault
in the county building all the carbon
copies of his official reports, as above
and turned them over to me. After
detailed examination of the same, L DIS
covered the discrepancies in cash pal
ances referred to in my supplementary
report. / drew the attention of thu
county auditor to these irregularities
at once, and he informed me that hi
could not explain them, and that he wa
surprised to see that such difference
existed. i made note of these dis
crepancies at the time, which l after
wards embodied in my supplemental
report 1t is now contended that thes
auditors yearly reports were onl.
rough copies. AS matter of fact, AM
to all intents and purposes they Nigh
have been rough copies, yet neverthe
less they were the only existing ofiicia
copies of the original auditor s Year,
reports, as showing the financial statu
of the county through its departments
activities, at the time they were CON
, piled.
Regarding the instances where
transfers were made by the county au
ditor from general funds to his speeia
appropriation book, and transfers fror
one special appropriation account to al
other, | still maintain that, in severa
instances, there were no authorization
by the board of supervisors, on file, b.
resolutions or otherwise, for the same
and consequently the entries wer
made without supporting papers.
"That was absolutely correct in m
statement that the present accountin
system of the County of Hawaii is no
constructed on sound principles of pull
lie accounting, the result of even m
cursory examination into the liquor j
cense accounts since making my supple
,mentary report will fully bear me ou'
Respectfully,
HH. GOODING FIELD