The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1913-03-14
SAFEGUARDS FOR
THE COUNTY
FUNDS
lFrom Wendnesday Adyertl.erl

,bov win be beyond the reach OF public
officials who might be tempted to be
dishonest. II the suggestions containel
in the report Of the Audit Company oi
Hawaii. filed with the senate yesterday
and which u made part OF part two
of the senate holdover committee on
ways and means report. As result
of the recommendations containe
therein. 1t is believed that remedial
legislation VIII be started at once.
The startling conditions exposed IN
the auditor s office at Hilo show, says |
the report, that there is now no means
of controlling the powers of the auditor
in issuing warrants and the treasurer
is not required to learn whether OF not
the amounts for which warrants are
drawn are legally authorized. The
supplemental report is signed by Matt
Nj. Graham, chief accountant, as man
ager OF the Audit Company OF hawah. ,,
Following is a condensed list OF
the recommendations made:
Recommendatiors
"That the treasurer receive all coun-
ty funds and disburse the same accord
ing to the instructions of the board OF
supervisors.
t'If this recommendation be adopted
the auditor will, of course, be relieved
of his present duty of issuing war
rants
"That all the county books and rec
ords be kept in the treasurer's Office,
and that he be given sufficient clerical
assistance to enable him to keep al
such records in a systematic manner.
"That a copy of the minutes of the
board of supervisors be given to the
treasurer and that he attend all meet
ings of the finance committee in an ad-
visory capacity.
''That clerk be appointed whose
duties shall be as detailed in appendix
No. /.
"'That the auditors duties shall be
confined to auditing the books and ac.
counts of all the departments, courts,
ETC., under the control of the county,
and reporting to the board of super
visors once each quarter whether or
not he has found
"The cash on hand or in bank cor
rect;
"Receipts on file for all payments;
'That the funds have been dis
bursed in accordance with the instruc-
tions of the board of supervisors
''The books properly balanced, and
the records well and systematically
kept"
Appoint Auditors.
"On account of the great Importance
attaching to the Office of auditor we
recommend that the auditors for the
various counties be appointed by the
Governor or that a general auditing
bureau, be created (the head of which
shall be ,.apRnRited by the Governor)
for the purpose of auditing the ac-
counts of all government and county
offices.
Appropriations.
Notwithstanding the fact that ap-
propriations are made each quarter by
the board of supervisors for each de.
partmeut or district deficiency apprO.
priations' have apparently been neces-
sary to cover amounts expended in eN,
cess of these quarterly appropriations.
To incur liability on behalf of the
county in excess of an appropriation is
a violation of Section J., Act 72, Ses
sion Laws 1911.
"We would therefore recommend:
that where any person mas incurred
liabilities on behalf of the county 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 t.
any other fund, be prohibited, until al
the registered warrants of the genera
fund have been paid Off.
"We found instances where consid
cradle sums of money had been paiC
by the county to some of its officials
for work done by them for the count,
outside of their official duties.
"This is a very undesirable practs
and should not be permitted.
Payrolls.
AS pointed out in the first part o
our report the methods presently il
use for the payment of the road labor
ers are not satisfactory.
'We would therefore recommend:
"That a statement be appended +
the foot OF the payroll stating Cd tina
the above services have been faith
fully performed, (2) that the amour
entered as due to each laborer is col
rect, and l3) that the signatures of tn
laborers ON that payroll are geuuin,
These statements should then be swor
TO by the road overscer before the di,
triet magistrate prior 10 the payroll
being lodged with the county clerk fC
payment.
"That the road committee of II
board Of supervisors fix and advorti,
the rates Of pay for the persons en-
ployed on the county roads ia each al
trict and furnish the treasurer with
copy of the rates no fixed.
Road Work.
'There are at present no reliub
records regarding the road work doi
aud at a very large proportion of Il
county funds are expended on the yal
Gus roads, We recommend that the eou
ty elgnneef be entrusted with tho e.
tire Responsibility Of tho road depal
ments, subject 20 tho committee
roads Of the board Of supervisors.
1.-Two warrants fpr $4,000 we're
oeiyed hy the county from the Tor
torlal treasurer in june aud nreemhl
1919 in puftinl settlement MI thr.r ID
portion Of tafea and fhs total hmou
which Wuf received hF fhH rpUHiY a
Which therefore fHWr INTO tir putn
alan - lfa ffaarf.fHf f.H fI.. ...'. HN