Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-03-08
AUDIT company Makes REPORT
SHOWING EXTENT OF ABUSES GREAT

this book TO the various appropriation
accounts III the ledger. it forms one OF
the most important recorGs OF the
auditor #-.... -.
In this book we found footings
wrong, amounts of warrants entered
IN pencil, and items not posed to the
general ledger Further We found
that warrants had been issued which
had not been entered in iae register.
Several Of the demands upon which
warrants had been issued were not
signed by the chairman of the board
Of supervisors and the county clerk,
and many were not receipted. d
Pay Rolls Juggled?
The payrolls for the various road
districts were unsatisfactory In
some cases several Of . /Inames OF
payees appeared to hS Ieen written
ty the same person & I'm Gle or Two
payroIls every signs IRE @as Iilled in
the same handwriting. We went TO
the districts of North h::0 ana Ha-
makua for purposes of paying off the
load laborers for the month of Janu,
airy. In the district of North Hilo we
found some of them had never seen
TIE payroll, although their names APP
peared in it as having been signed by
them, and several who had signed
could not tell how many Gays they
worked or what rate OF pay per day
they we're supposed to get. Iney had
signed the payroll in blank, that is
with neither the num3ez or days
worked by them nor the amounts due
them being entered in. it. It is obvi-
Gus that this practice of obtaining re-
ceipts in blank gives no protection to
the county. in Hamakua We found
one payroll filled in entirety in the
|, same handwriting, and waen an ex-
PLANTATION. was called for, the road su.
peryisor informed us that ne got the
laborers to sign separate receipts when
the warrants were handed to them,
and that these receipts were sent to
the, office of the Auditor each month.
On questioning the auditor regarding
these receipts he stated that they
were not in his office. So far we have
been unable to have this matter OF the
receipts satisfactorily explained.
No Authorization for Warrants.
We checked the register CT war
rants issued with the demands as
passed by the board of supervisors for
the year 1912 and found several war
rants had been drawn payable to the
order of the First Bank or milo, Ltd,
Tor which We could find no authorize
ton by the supervisors Cn making
inquiry of the auditor wnat these
items were, he stated that they were
payments to the First BanS or Hilo,
Ltd, for assignments OF sa:aries. We
then called on him for list OF these
assignments but he informed us that
he had no details of how the amounts
we're made up, and that lae First
Bank of Hilo, Ltd, were the only per-
sons who could furnish us with that,
information.
We accordingly asked the Auditor
to obtain this information from the
bank, but the bank refused to give it
to him. We then wrote the bank d.
rectly and quote below our letters to
them and their replies, VIZ:
Hilo, Hawaii, Feb. II, 1913.
Messrs. The First Bank of Hilo, Ltd,
Hiio, Hawaii.
Dear Sirs: On the dates mentioned
in the books of the county or Hawaii
show the following sums G. money as
having been received b. you from the
treasurer of the county for the APP
propriation PAY of Police, VIZ: