Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-01-06
EFfEDfREA AIMS DIFFICULTIES
Of NAKNGDE1AILEDtAuD
NEUTRALITY-SUSPICIOUS.

|iE tSprctcI Star Bulletin CorreapfndeDee1
II HIIIO, Jan. MANY OF the diff
l2ulties experienced by civic Expert
Field and his assistant in making a
detailed audit Of the county books is
Set forth in the letter which the &C
ccuntant wrote TO DR.. Elliot and which
n was read ut the board of trade meet
ing. The letter contained also pre-
hmfnary, and the first report of the
X work Of the accountants up to the
lpresent tire. Reasons why the audit
N sheuld be continued until balance OF
the county books Is secured were in
n GIuded in the letter, which Is given
ibelow In full:
I The booits of the county. auditor
were found to be in such condition,
land the county financial records so
unreliable, that a detailed audit be-
came impossible without carrying the
present research beyond the point
usually embraced IN such an audit and
first going thoroughly into the whole
accounting system In operation in the
county of Hawaii. Is - Il, % +
n It might be stated that the exaniina-
ton so far made, up to the month of
July. 1911, has shown that no oppof-
ftunfty was overlooked to benefit fraud
ulently by the accounting methods in
vogue, and the devices contrived to
4 accomplish this result were most IN
\ geniously planned. To enufnerate ali
/ such methods as the above Is beyond
the scope Of this communications and
could only be covered in a lengthy
report, but few Of the difficulties
! which have been encountered In bring
Ing the detailed audittsup to its pres
ent stage will illustrate the, point,
namely: sygxss,.&. ), &c.. AZ, d
l. Faiiureto give the number Of che
warrant on any of the demands for
which the warrant was issued IN pay
ment or the demand number on the
warrant so issued.
2. The fssning of blanket warrants.
covering a number of demands In fa-y
yor Of a particular individual or firm
includihg demands. the payment Of
which had been deferred from time
to time by the board of supervisors,
and in some instances, covering a PEI
riod of several months) To check
those demands against the warrants
so issued and posted in the county
tstad 49,. =. ~ y 81
-, - ~. ~
a-,,. e., =, - ~ -.
- ,.s,,a - a. 49,. =. - - 49,
,sxa - ,.e,,,.s .. .,.s =. n,s -
~, -, - s.s,.s eSeaet - ING
! -, -
ne issu,hs OF warrants 70 sroad |
M o.nsr IaDorers m payment lot
~. Morh p' oIi lf on numerous JOBS ex-
.snus over PERIOD OF several
. ~ ..s. ~ me case Of Soutn Hllo,
~ ~. s. .1s,s ! - llany - - saiaiy
pay WE g ils w - tals
~. cneck snese NA!rants Is
ssou - eacn i2''', 2 ans the ae-
u au.nollzs'4 sz!su A anaiy-
sis 81 lsael Maa iapef eparge IN eY-
s sIy usLlano. ttneee oen!elas. II might /
Is $3.50 III NsIe NO. nice IN any order
~ ne e9ul.sy anal.er, and as pre-
!. -. Msn.lylee' the warrant mum
800 ~ uie'eu On an ehe oehlahus 3. i
-, 1T, Eul.re pay Tolls were assigned 70 i
.ne rlrst Bank OF Hiios Limited, and |
Z q planket warrant is issued 70 the
=. Dan ~ lor the Iuii amount OF the same.
!. ne salary pay ron demands covered +
~ she Dlanket warrant contained the 4
laInes o. the iaporers and the amounts
assIahs % eacn. me authorizations &
2 ane BOARD OF supervisors, as shown
=. !. rne minutes, save the sum total OF
me pay roll only. There was, there
Iore. no record that the men so en-
proved mad received their pay. The
IMMATURE OF the men on the pay rolls
ahu their assignments to the bank,