Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1914-05-02


The salary pay roll demands covered
by the blanket warrant contained the
names Of the laborers and the
amounts aecruing to each man, The
authorization of tie board of super.
yisors, as shown in the minutes, gave
the sum total of the pay rolls only.
There was, therefore, no record that
the men,, whose names appeared on
the pay rolls. had actually received
their pay from either the supervisor
or the road supervisor. or whoever
the responsible party was, who had
received the cash from the bank.
The signature of the men on the
pay rolls, made prior TO the cashing
of the pay rolls by the bank. was the
only prima tacie evidence that the
men had received their wages. - 4.
In these particular instances, !
would state, that. with few excep.
lions, failed to find among the
county auditors records any assign
ments issued by road Iaberers to the
First Bank of Hilo, Limited. Enquiry
of the deputy auditor. who acted as
deputy under the regime of the late
county auditor, ELECTED the fact that
to submit to the county auditor, al
stated times, list OF its bills receiy-
able covering this class OF hypothe-
Gated claims. -.
6. In posting the amounts and num-
bers of the redeemed warrants in
the treasurer's cash book, numerous
instances or wrong numbers OF war.
rants were recorded
This was only discovered after
closely checking the entries in the
auditors register of warrants against
those of the disbursements in the
treasurer's cash book The practice
of the county treasurer to draw u
check in favor of the bank cashing
the warrants for the full amount Of
the accumulated warrants SO paid by
the bank rendered Il very difflcult 70
locate the actual warrants redeemed.
Volcano Stables and Transportation
Co., Limited.
Claims, in favor of Stables against
county, amounting to $2,063.33, and
duly paid, not entered on books OF
Stables.
Payment of claims against county,
amounting to 81, 155 90. credited acs
counts of county officials on books Of
Stables.
The sum of $4,000, credited. by
journal entries, to private accounts OF
county officials
HiIo Mercantile Company, limited. 4
Claims in favor Of company against
county. amounting to $751; 1850
co,nrany f>..s.' 8. I,
Iuarron+o aud chacts accented NV.
tla Firct PAM Of Hilo Limited !
nitbont eionat,,ra If ! county auditor
~, - county I'm traasnrar IS !,
T.rritnrisl A,,eitor Hlar,ed
~ bava M besitat,on IN stating that
mucb II mt. tl,e Whole .of the fraudi
and irrae1,larities which i have dis4
covered in fhe finances Of the county
If Hawaii and itemized In this re-
nort can he directly attributed to the,
anathv and incomnetencv az the Of.
fica IF tl,a Territorial auditor Not.
withstanding the fact that there wa
no mandatory provision in the law
renuirinp thiss office. to make an audit
Of the accounts Of said county. / claim.
II was the duty Of the territorial audi
tor at least. to compare amounts Of
the closing and opening balances Of
the various fund accounts for success
sfye fiscal periods in the county audi
tors annual statements required BY
law to be filed in the office Of the
territorial auditor. 1t is imuossibie
70 eoncede that even ordinary dill
gence had been observed BY this Of
fetal in the performance of his d,i.l
ties when he allowed to 90 unchal.1
lenged the discrepancies in the cash
baIances for instance instbe road tax
special denosfts. Following is a state
ment of the same:
sNorth Kohala,-C ash-balance report-
ed Dec. 81. 1908 az .sf334 % carried
as sI344 25 on Ian. 1st 1905 &,
"Prna--casb balance renorted Dac /
n zoos az sq1s11 carried as 5000 az,
nm ian / 1ao6
...e o,,tb f,,,or,, :. - a ~,
81 I,1ens &C s1sT5 a nat snac III llv
re s aon Tan 1907 hut merged
a. 49,. $500 - 80