Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-05-02

detection Of fraud. almost invariably
brings to light opportunities for eco
nomy which would substantially re-
pay for the outlay involved in the
maintenance Of such supervision.
Where public accounts have been
placed under independent supervision,
not only has uniform system been
installed and operated, but the gov.
eminent accounting has been placed
upon modern and scientific basis,
and safely controlled.
Unless the supervision over our
public accounting check is known by
the officials whose accounts are in
vestigafed to be both competently and
impartially exercised, temptation to
commit crime is always present: the
confession 10 me of the late county
auditor that he felt secure, at all
times, against detection of his embez.
elements by the slack territorial sup
ervision of his accounts is a conclu-
siye proof of this statement. AS temp
tation, moreover. is the very root of
crime, every safeguard should be pro-
Vided to prevent even pilferings from
the public treasury The present -po-
litical situation in the territory is
such that, despite the desire among
the taxpayers-who' represent, unfor-
tunately, the minority of the voters
to place in Office men of strong char
acter to handle our public funds, there
is far more likelihood that officials
will be elected to these positions Of
trust, in the future as in the past,
with rare exceptions, who come from
walks in life without responsibilities
and with but little conception Of the
MS-f-br!1- cmfw cmfw W cmfyp
, value of money. -
Many Exhibits. -
! One hundred and two pages of the
report are. taken up by interim reports
or briefs; these documents pertain
solely to the research work which Mr..
Field did for the prosecution, and
which were entirely outside of the
other important matters, refer to the
examinations of handwritings found
in hundreds of signatures of labofers
on road labor payrolls, and endorse.
ments on supporting pay warrants.
The comparisons were made with the
signatures of the men found in the
Democratic and Republican registers
of voters. The result of Mr.. Fields
work in this connection is told in the
number of convictions OF public Off.
! Gals on Hawaii, and their confes
sions when they were confronted with
the proofs which he had secured.
There are fifteen such interim reports
{ covering every phase Of this class Of
IfeSearch work. Report No. refers
to Norman X. Lyman and his two
/ territorial contracts at 29-mile home
stead. district Of Puma.
Mr. Field has made reeoncilia-
tion of the cash balance of the county
/ treasurer, as of March 81, 1913, the
date on which his investigation end
ed, with the true balance as OF that
date, allowing for the various iefalca-
lions. and accounting irregularities.
These latter items amountb to $78.-
097.94, which will have to be written
off to an account with an appropriate
name Part No. 6 OF Mr.. Fields re-
port contains eight graphical studies,
or charts which we're included in the
Investigation which he made for the
Hilo Board Of Trade on August 8,
1912. The more extensive study of the
financial conditions which he made
during the present investigation prov.
ed that he did not miss the mark BY
] any wide margin. The introduction ei
j these charts shows with what degree
iof certainty q SCIENTIFIC study OF finan.
/ cial facts can be intelligently portray.
], ed, 50 that the everyday taxpayer can
see for himsaf what really becomes
of his quota of taxes paid These
charts brought down on Mr.. Fields
head the anatRemas of the then board
of supervisory together with mum
Der Of the public officials who have
since been convicted, but who were
/ then in the employ of the county oil
i Hawa - -. - - = !.