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

and A are PHOTOGRAPHIC feproduotions.s@
and Samuel Kuahane, member. and
duly passed by said board on the same
date.
Transfers Of County Funds.
Resolution No. IS Of the board of
supervisors, dated March 18th, 1907,
Transferring the sum of $1,000 from
Igeneraf funds to road funds, was
found to be In order. The transfer,
however, was not entered in the treas
Euref's cash book.
In the treasurer's general fund cash
book, under date OF July 20, 1910, APP
pears the credit entry: Transfer to
roads, sSS 1870"
In the same cash book, under date
OF September 30th. 1910, another
credit entry was made, which read
Transfer to roads, 81 600; total $780,
1S0. 00., 2
The county treasurer,s check, No.
GAL. referring TO the above transac-i
tfons. was drawn in favor of the
First Bank Of Iiilo Limited. FOR the
full amount, namely $50, $50 on Sep
TENDER 10th, 1910. The bank account
of the general fund Of the county of
Hawaii was balanced on August Bird,
1910; September 3rd, 1910; and 0c-
.tober 4th, 1910. The transfer of $685.
$50 in the treasurer's cash book of
July 18th, 1910, was not considered by
the bank in their abuyementioned bal
aailces, as the freasufer's check TO the
hank Tor $50. 1897 (which included the,
$3S. $50, as aboye) was not drawn I'm.
Eth September 20th 1910 1T would
have been impossible. therefore, for
the county treasurer to reconcile his
book balance with the banks balances
On either August SFd 1910, or Septem4
her 3rd, 1919. The above transactions
were not merely book Ikeeping entries
as two separate accounts, general
fund and road fund, were then kept
by both the bank and the county
Financial reports 81 County Auditor
to Board Of Supervisors.
4 The financial reports Of the auditor
of the county aof Hawaii were regu-
,Iafly submitted to the board of super
.Visofs at their meetings 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 1, 1911, will
show: 81 = - - =
8 Report OF OK Mcguire, auditor
county of Hawaii, on the financial
condition Of the county was read, ac-
eepted and placed on file."S -
On the LIST of March 1911, the short
age in the funds of the county of Ha-I
wall, due directly to the fraudulent
practices, of the county auditor!
amounted to the approximate sum OF
SCI, 100000, A: the time of the submit !.
ting of the report "on the financial
condition" of the county of Hawaii
as above, there had never been a re-
Cancellation made between the books
of the county treasurer and the county
auditor Since the comm encement Of
county government on July 1, 1905,
and the treasurer S cash balances had
never been checked in conjunction
with. the outstanding warrants, which
were known only to the county audi
tor / ~ t>..~ .-".
As the county auditor alone knew of
the amount of, outstanding warrants,
and as no audit had been made of any
of his accounts BY the territorial au+
ditor, 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 or
the county treasurer, resolved itself
into a pure farce. This has been
amply demonstrate by the reveal.
tions which have been made by the
present detailed audit.
y PASSENGERS DEPARTED 7