Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-03-11
AUDIT REPORT
(contisue- ,,.om s age ~

and the county's disburslng officer, the
treasurer being the deposItary of the
county funds There is nothing, ex-
cept the honesty Of the men IN charge,
ito preyent a similar condition OF az
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 issu-
ance and payment of warrants Illegal
lily drawn by the auditor provided
these warrants are within the limits
iof an appropriation and the name OF
!. such appropriation is endorsed there
on. .
4 We therefore recommend: -
County Officials H.. -.
1 l. That the treasurer receive all
iccunty funds and dishurse the same
according to the instructions OF the
board of supervisors. -.. -. -..
: If this recommendation be adopted
the auditor will, of course, be relieved
lof his present duty of issuing war
!, rants
i 2. That all the county books and
records be kept in the treasurer's
: office, and that he be given sufficient
clerical assistance to enable him to
keep all such records in a systematic
manner.
!, g. That copy of the minutes OF
the board of supervisors be given to
the treasurer and that he attend all
meetings of the finance committee in
an advisory capacity.
T A. That clerk be appointed whose
duties shall be as detaifed in Ap-
pendix No. /.
j S. That tine 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
Icorrect,
i (2) Receipts on file for all pay
ments,
i (3) That the funds have been dis
4 bursed in accordance with the in
structions of the board of supervis-
ors
I ca The books properly balanced.
(5) The records well and system
atically kept.
Il On account of the great importance
attaching to the office of auditor, we
!, recommend that the auditors for the
various coun.ies be appointed by the
governor or that general auditing
bureau, be created.
Appropriations
notwithstanding the fact that ap.
preparations are made each quarter
; by the board of supervisors for each
department or district Deficiency APP
. preparations" have apparently been
necessary to cover amounts expended
in excess of these quarterly appropria-
tions. To incur liabiity on behalf of
I the county in excess of an appropria-
ton is a. violation of Section 1, Act
Y. Session Laws 1sllsU
II We would therefore recommend:
| ID That where any person has in
, Cured liabilities on behalf of the icoun-
, ty in excess of any appropriation,
thereby violating theaaboye cited act,
the law should be enforced.
) Registrations 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.
4 We found instances. where consider
able sums of money had been paid by
; the county to some of its officials for
work done by them for the county out
side of their official duties.
This is very undesirable practice
and should not be permitted.
/ Pay Rolls.
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.
/ We would therefore recommend:
1 i. That statement be appended
to the foot Of the pay roll stating III
that the above services had been faith
, fully performed. ca that the amount
entered as due to each iaborer is cor
rect, and 60 that the signatures of
, the laborers on that pay roll are genu-
inc. These statements should then be
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 and advertise
the rates OF pay for the persons EN-.
: ployed on the county roaGs IN each
district and furnished the treasurer
with copy of the rates so fixed.
Road Work. r.. ~.
There are at present no reliable re.
cords regarding the road worx 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