Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-03-08
AWAIT COUNTY IRREGULARITIES REVEALED IN COMMITTEE REPORT TODAY
H. GOODING FIELDS INVESTIGATIONS BEGAN
DISCLOSURES THAT ELIMINATED THIS MORNING

MANAGEMENT OF Our County Govern.
ments," to some necessary changes.
His conclusions were drawn after in
yestigtions Of both Honolulu and Ha-
wall county affairs. He drew atten-
ton TO:
Lack of an accounting system
which gives the accurate facts Of gov
eminent;
'2-Absence of reliable information
which shows the rights. franchises
and property of the counties; ana
''3-The unreliability and deficiency
of reports submitted by county aud
itors of the financial status of the
counties
Coming to the question of our
present financial scheme OF the coun-
ties, it must be recognized, at the.
outset. that it is of fundamental i'm
portanee to the territory aud to the.
counties themselves that We public
accounts be uniformly classified. and
that annual reports and schedules of,
departmental appropriations be stand
ard in form. There can be no wise
legislation for our counties, In
fact, unless it is possible for
the legislature and the governor
to be able at all times to know
with definiteness and certainty
the facts relative to municipal admin
istration in each of the counties and
more particularly to the exact fnan-
cial situation of each and all of them.
i 1t may be true that our county Off
! Gals are governed by the desire to
make both ends meet, but through
loose methods of attempting the
same. burdens have fallen heavily up
| on the taxpayer and future. credits
have been discounted. Although be-
lieve that dishonest motives are too
| frequently urged, by critical public,
| against public officers and ehat mu-
| nicipal off1ceholding is not presump-
tive evidence of criminal. intent, yet
find Justification and necessity for
referring at this time, to the recent
exposure or theft in our local govern
ment, through juggling with public
accounts and through failure to give
| them due publicity In addition to
/ the illegal expenditure of public funds
made possible by the present lack OF
| publicity of accounts, there have been
expenditures. lavish almost to the
! point of criminal liability, and this
| criminal prodigality has, in most
cases, sprung from error in judg-
! ment and from ignorance, due to lack
I of means of instituting comparison
with the experience of other cities
! conducting lines OF similar work.
Under the Organic Act, the duties
]! of the Territorial Auditor are confin-
/! ed to the auditing of the accounts Of
/ the Territorial Treasurer; the fnstalfs
| ing of uniform system of public
accounting in all departments and
! bureaus of the Territory, as well as
j the complete supervision of all Ter
ritorial accounts. No provision Is
made for the auditing by this official
of the books of the counties. The
| County Act is also silent as to the
auditing of the county books by the
respective county auditors. The pre-
scribed duties of these officials relate
to the checking of county bills, the
signing of warrants, counting of cash
| in the hands of the County Treasurer,
but any semblance of auditing Is con-
/ fined to the books of this officer only.
The Act governing the City and
County of Honolulu, however, provides
for a general audit of its departmental
i accounts.