Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-03-11
AUDIT REPORT
CONTINUE :.om E4se ~

county funds. There is dothiDg. eN-
cent the honesty Of the men in charge,
10 prevent a similar condition OF at
fairs as found by US on Hawaii, exist
ing in the offices of the territory and
also of the other counties.
" There is no procedure outlined in.
or required by. any statute dealing
with county administration, as far as
We can see, which prevents the lsSu-
ance and payment OF warrants Illegal
w drawn by the auditor provided
these warrants are within the limits
of an appropriation and the name OF
such appropriation is endorsed there
on. IL "-.
We therefore recommend:
County Officials
/. That the treasurer receive al
county funds and dis5urse the same
according to the instructions Of the
board Of supervisors. 49,.
If this recommendation be adopted
the auditor will, of course, be relieved
of his present duty of issuing war
rants. -.
2. That all the county books and
records be kept in the treasurer's
office. ard that he be given sufficient
clerical assistance to enable him to
keep all such records in systematic
manner. II.
3. That copy of the minutes of
the board of supervisors be given 10
the treasurer and that he attend all
meetings of the finance committee in
an advisory capacity.
4. That clerk be appointed whose
duties shall be as detailed in APP
pendix No. /. II: -. ....... -:
5. That the auditors duties shall
be confined to auditing the books and
accounts of all the departments,
courts, ETC., under the control Of the
county, and reporting to the board
of supervisors once each quarter
whether or not he has found
ID The cash on hand or in bank
correct, ..:... .......
(2y Receipts on file for all pay
ments, II
80 That the funds have been dis
bursed in accordance with the in
structions of the board of superyis-
ors. T.. H.. ...s< ....
(4) The books properly balanced,
90 The records we'll and system
atically kept .. + "@...# ..-. ~. !.
On account of the great Importance
attaching to the office of auditor, We
various counties be appointed by the
governor or that general auditing
bureau, be created. .-slz..
Appropriations ss..3 .s- 35i.-:-.s.... &.
notwithstanding the fact that ap-
preparations are made each quarter
by the board of supervisors for each
department or district Deficiency APP.
propriationsp have apparently been
necessary to cover amounts expended
in excess of these quarterly appropria-
tions. To incur, liabitity on behalf of
the county in excess of an fappropria-
ton is violation of Section /, Act
Y. Session Laws 1s1lsl y,s,l = 49,.
We would therefore recommend:
~ That where any person has in
Cured liabilities on behalf OF the coun-
ty in excess of any appropriation,
thereby violating the above cited act,
the law should be enforced !.
Registration of Warrants. -
We recommend that the registering
of warrants, except in the case of the
general fund.- be prohibited, and that
no transfers. from the general fund
to any other fund be permitted, until
all the registered warrants of the
general fund have been paid Off
Supervisors Contracting with Them
selves. -F..E ...= H..
We found instances where consider
able sums of money had been paid by
the county to some of it's officials for
work done by them for the county OUT
side of their official duties.
This rs very undesirable practice
and should not be permitted.
Pay Rolls. .f.....+ ..=-...... T..
AS pointed out in the first part of
our report, the methods presently in
use for the payment of the road labor
ers are not satisfactory. II !.
We would therefore recommend;
1. That a statement be appended
to the foot Of the pay roll stating ~
that the above services naG been faith
fully performed, (2) that tae amount
entered as+due to each laborer IS cor
rect, and 60 that the signatures of
the laborers on that pay roll are gent
inc. These statements should then he
sworn to by the road overseer before
the district magistrate prior to the
pay rolls being lodged with the county
clerk for payment.
2. That the road committee of the
board Of supervisors fix anG advertise
the rates of pay for the persons en-
ployed on the county roacs in each
district and furnished the treasurer
with a copy of the rates so fixed.
Road Work.
There are at present no reliable re-
cords regarding the road woTX done
and as very large proportion or the
county funds are expended on the var
ious roads, We recommend that the
county engineer be entrusted with the
entire responsibility of the road de-
partments, subject to the committee
On roads of the board of supervisors.
In Appendix No. will be found