Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-05-09


posals. As a result, the budget and
appropriations represent no control
by the taxpayers over the county in
=ances. but the control of a select few
1.-THE board OF supervisory, acting in
such a way that they are practically
net responsible to the citizen who
pays the bills for their rates. The
highest type OF local government must
be a government which makes bud
gets and appropriations reflect the en-
lightened Judgment or all the people.
Curbs and checks should be placed
upon the unlimited powers Of the
county governing board. j .za
] The best modern practice in bud
get-making should include the follow
ing essential provisions:
, Submission by department heads Of
estimates of needs sufficient in adj
vance of budget-making for adequate
analysis.
mitted shall show In detail the OBJ
jects Of the proposed expenditure and
the items required. including state
ment of salaries to be paid.
Certification OF estimate.
Due consideration and Investigation
of estimates by the board of superyis-
ors.
Voting a definite budget which may
not be increased and whose items
may not be varied, unless the reve-
nue. returns increase beyond the esti-
mated amounts.
In addition to the above require
ments, in order to provide for right
budget practice, the taxpayer should
insist:
That estimates be prepared on the
basis of the actual expense incurred
during the preceding fiscal period for
each specified function OF govern
ment, and that they show separately
the allowances requested for the sup
port OF each function
That appropriations be made by
functional divisions, not merely by
departmental divisions which may
comprehend q variety Of different
functions. That there be adopted, az
far as possible, q uniform classifica-
ton of objects Of expenditure, / e.,
by what Is to be purchased with funds
appropriated, as personal services,
supplies or materials.
That estimates be analysed by 81
member or representative Of the
board Of supervisors and reported up
on to the board with recommendations
regarding them and the reasons there
for.
That estimates be printed or made
public in some way for the inforna-
ton of the taxpayers at least one
week In advance OF the day set for
q public hearing upon them
That taxpayers be given an oppor-.
tunity to be heard at a fixed, time or
times upon the estimates and upon
the tentative budget before action is
taken by the beard of supervisors
That revenues In excess Of esti.
mates be not appropriated to appro.
priations without action BY the board
OF supervisors. The general custom
Of pro-rating increases in revenues
over expectations to the various aps
preparations should be prohibiteds as
such, procedure gives license to- un-
wise and uncontrolled expenditure.
That transfers of funds from one
appropriation to another be permit
ted at the request Of the department
heads, and in the discretion of the
board of supervisors, but never with
out the approvals OF the board
Budgets Not Grab-5ags.
The budget symbolizes the public
out OF which funds may
be extracted to supply public needs
as they arise. In past practice, the
budgets Of the county Of Hawaii very
often symbolize, to the discredit OF
the county, less purses than they do
grab-bags
In theory, budgets should serve 4
threerfold purposes. These are:
Statements Of programs Of public
service. and proposed expenditure of
public funds projected by administrae
tive officials and sanctioned by legis- |
Iatiye authority.
Authorizations by the Legislative
body to administrators to spend pub.
lie moneys to execute the program Of
service.
Mandates prepared by representa-.
lives Of the public, sitting In boards |
Of financial control. directed to adj
ministratiye ofieer0 requiring them
TO perform in specific period defln. /
tie work for the public good.
The analysis Of budget provisions !
and the budget practice In the past /
IN the county of Hawaii show that |
budget-making in the county has not
been utilized for the enhancing of i.
efficiency in its local government.
In so far as the board Of superyis-
ors seek to give business admins
ration and to govern in accordance z
with the desire of the taxpayers, II /
should invoke the cooperation Of cfti- /
zen agencies, such as the board of /
.rade, in considering budgetary esti-
mates. 1423s 49, . -
Centralized Purchasing Bureau.
The purchasing of machinery, and !,
and supplies for the county /
II Hawaii, together with similar pur.
,hases for the territory and the 9TH
sr counties of the territory, should /
De centralized in general purchas /
ng bureau Decentralized purchasing !
Invariably means lack of uniformity
10Th in quality and in price. Though, /
a particular department 1
nay suffer from bad bargain enter
ID into by the central purchasing !,
giant tho uUif of povarnmant aS a