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

nd are Photographic reproductions
and Samuel Kuahane. member, and
duly passed by said board on the same
1rsnstsss sof County Funds
Resolution No il of the board Of
supervisors, dated March It'll. 1907,
transferring the sum of $1,000 from
general funds to road funds, was
found to be in order. The transfer,
however, was not entered in the treas
urer's cash book
In the treasurer's general fund cash
book, under. date of July %, 1910. APP
pears the credit entry; Transfer to
roads, $38, $50.
In the same cash book. under date
of September Goth, 1910; another
credit entry was made, which read
Transfer to roads. 81 900 q total $50::-
$4,000. :, I. So
3 The county treasurer's check, No.
GAL, referring to the above transae-
tioIls, was drawn In favor Of the
First Bank of Hilo Limited for the
full amount, namely: $50, $50 on Sep
TENDER 10th. $40. The bank account
OF the general fund of the county Of
Hawaii was balanced on August 3ri ]
1910; September Srd, 1910; and Oc-l
tober 4th, 1910. The transfer of $685.
$50 in, the treasurer,s cash book of
July 18th, 1910, was not considered by
the hank ia their abaXe ntieRed bal
anCeE as the treasurer cheek to the
hank Tor hich Iinclpded the
GAO n g i I, - NE : !, ~ 4 ~
~ eptemher M I 81 4 It would
have been impossible therefore for
the county treasurer to reconcile hts
book balance With Tie shanA s balances
On either August 3rd. ~ e; Or Septem-
her 3rd, - The above transact tons
We're not merely book keeping entries
as tWot separate accounts, general
fund and road fund. were. then kept
by beth the bank and the county
sEinanciab Reports of County Auditor;
/ 10 Beard lot Supervisors
Ihe financial reports pf the auditor
Of thes count of HawafilWere regl-,
lark lifted to- the board Of SUPER
wilson's at their 4 leetings together
With the reports of the other heads,
Of departments These reports were
accepted, as matter of form, as the
following minute of the meeting of the
board held ON March 4, 1911 win
SHOWS a.ts s>sss!gg77 sgs,s ss4sss .,s.-s=
ssiff. Report of C. X. Magnire, auditor, !;
county sof Hawaii ons the financial
condition of the county was read ac+t
cepteds and placed on file."p'ss 80, 80 i
On the LIST of March. 1911, the short
age ins.the funds of the county Of Ha-
wall due directly to- the fraudulent,
practices OF the county auditor, |
Amounted to the approximate sum Of
$67,e0Q09 A..the time of sthe submit
ting of the report g.onis the financial
condition" of the county of, Hawaii, !,
as above, there had never been q re-
Cancellation made between the books
of the county treasurer and the county I
auditor since hthe commencement. of
county government on July L. 1905, /
and the treasurer's cash balances had
never been checked in conjunction
with the OBSERVATION-DISCLOSURES. which |
we're known only to the county audi /
tor IL ~ |
AS. theseounty anditoE alone knew of |
the amount of outstanding. warrants,
and as no audit had been made of.any |
OF his accounts by the territorial au-
d1tor, since the commencement, of
county government on July l, 1905,
this periodical counting of the moneys
in the public treasury, of the county,
Of Hawaii, to check against the bal
ances of either the county auditor ort
the county treasurer resolved itself +
into a pure farce. This has, =. been
amply demonstrate by the revela-t
tons which have been made by the
present detailed audit. Y. 7
/ PASSENGERs nEPlRTFn = II