Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-05-09
CALIFORNIA SYSTEM OF PAYING
CLAIMS.


warrant reduces the possibility Of
crime In the handling Of public funds
to minimum. The method OF pay
ment Of public Indebtedness should be
confined to as few processes as pos
sible. Unless the present county act
is amended. however. so as to elimi-
nate entirely the issuance Of warrants
by the county auditor In making such
settlements. no improvement over the
present cumbersome method can be
expected in the county OF Hawaii.
The California system OF paying
claims Is both businesslike and safe.
II provides that the claimant shall
make out an itemized statement on
regular billhead. which. after pre-
sentation to the county officet in the
present instance the county clerk,
and signature affixed by the official
incurring the obligation, goes before
the hoard Of supervisors. II that hody
authorizes the expenditure. the chair
man OF the board, or its clerk. al
taehes his signature to the original
bill, and 1t then passes TO the auditor
fif the office Of county auditor be
dispensed with, as suggested below.
then to the county clerk, who de-
Icides on the legality Of the claim and
certifies to the correctness OF the.
same. which then becomes . warrant.
Ire claimant then takes the bill. with
its various signatures. to the treasur-
Ter who pays It and secures the claim.
ants receipt on the original bin. BY
this procedure, which Is logical. the
chances for eTnbezzlement are al.
NEST Impossible. The adoption
or a similar system to that of
California in all our county Cow
.ernments would greatly expedite
and safeguard public disbursements.
County Auditor Merely Warrant Clerk.
Il cannot be claimed that the pres.
ent prescribed duties Of the office OF
county auditor In our territory as
sumo any more Importance than those
of warrant clerk; the chief RESPONSE
bility of the county auditor rests with
the issuing OF warrants and perform
ing the duties Of a bookkeeper. There
is also much duplication of clerical
work between his office and that OF
the county treasurer With the adop-
ton Of the systematic check on ali
claims. as outlined above, and the le-
gality Of the demand passed upon BY
the county clerk, the expensive office
OF county auditor would become less
essential than It is at present; n fact
q useless institution. The actual bus.
mess Of auditing the financtai records
lof the units Of government IN the Ter.
ifitory, and which, SO far as the coufI-
ties are concerned, the title Of the
office Of auditor would imply, but
which, for such purposes, Is at pres.
ent q misn0mer should be vested
solely In an independent department
OF accounts ana audits. the functions
OF which I have outlined in detail ins
the other paragraphs Of this part Of
my report
ADULTS Should be Strictly
independent.
Not only Is an intimate knowledge
OF the principles and fundamentals Of
public accounts necessary to properly
conduct audits and financial investi.
cations Of this character, but the ex.a
aminations should be made By acs
Icenntants with 10 interest ii the az
fairs OF any public official. and, there
fore, entirely Independents OF any Of
the public offices to be probed. The
Of such independent aud.
its has long since been recognized ii
the progressive states Of the union.
The principal legislation with this OBJ
ject in view Is as follows:
Section 6SB-6g1, Of Chapter 34g Of
the California Act Of 1911; Act ISS OIL
the 1911 Session Laws OF Michigan;
Chapter 523 Of the Wisconsin Act or
1911; Chapter LIZ Of the Utah Act OF
1911; Sections 2742S9 of the 1870
General Code of Ohio; and Chapter
135 Of the Nevada Law Of 1911.
The state comptroller Of California
informs me that their law works wei, |
and has been the means Of keeping
an absolute check ON all public re-
eeipts and disbursements
Accounting officers, generally, are
reluctant to admit their inability to /
deal with the problems Of their Of /
fices. Sometimes, too, local govern
ments regard expenditures Tor The |
purpose OF competent supervision over
InClA dSGOuuCS Do UNNECESSARILY dSSuIl- Il
Ing that the average municipal book
keeper should be able to devise and
operate suitable system. This is a /
policy, as an indepen-
dent and competent control over fin
ancial transactions, apart from the
detection of fraud, almost invariably I
brings to light opportunities for econ
omy which would substantially re-
pay for the outlay involved in the
of such supervision.
Where public accounts have been
placed under independent supervision
not only has uniform system been
Installed and operated, but the gov
ernment accounting has been placed I
upon a modern and scientific basis,
and safely controlled.
unless the supervision over our
public accounting check is known by
the officials whose accounts are in
Festigated to be both competently and
exercised, temptation tol