Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1916-01-19
0TYSOVERHEAD
EXPENSE RAPED
BY EFFICIENCY
Continued from page one)

treated as repair account Ii con-
sidered as an equipment account de.
probation should he charged TO over.
head expenses. which would amount
10 the. same thing
Quarry Account. ...>... i:
The quarry account is also pointed
out as being improperly placed in the
overhead. As the rock taken from
the quarry goes into the maintenance
OF roads and is charged of at cost,
the point appears TO be we'll taken.
However, the value OF the quarry
should be taken into consideration and
interest on the investment charged TO
overhead expense
In the paper or January y, Mr.
Whitehouse pleads that the devil
probably meaning the road depart,
ment-should have his due 1t seems
to the writer-and possibly the grand
jury took into consideration-that a
part Of snch dues are certain over
head expenses which do not appear
in the report of the road engineer.
The following list is taken from the
budget recently published and bears
direct relation to road maintenance in
proportion that such maintenance
bears to total expenditures The fig.
ures are for year period:
Mayors office ...$ 10000
Supervisors -. ....z..... $4,000
Purchasing department . :. 10000
Clerks office ............ IL .040. 90.
Auditors office .......... O,S0H.00.
Treasurer's office -. j.. 100000
Advertising -. .!.....a.... 5000. 90
Rent ......... $4,000
Workmen's compensation =. 10000
Total :. ..............s6 sec. $50 90
in addition to this amount are the
items: %+ -. f.. -: F.: ".,.
Interest on the physical d. -. -
value Of the equipment in
control OF the road de- =
partment at last inyen- n.
tory = 7 per cent on
$4,000 ........... .z........ $4,000
Tax office. fiscal year end II:
ing June 80, 1915. ..... 3S.I16.67
A. ~ -. 4I,896.67.
ABOVE enumerated ...... 60,660.00
-
All OF these departments come in
direct touch with road work, either in
doing the preliminary work, getting
the money to pay for it or in disburs-
ing the same, and their proper proper
ton OF expense is directly chargeablea
to overhead expenses.
The objection may be raised that
the tax office is a territorial institu-
ton and has nothing to do with city
and county affairs, This is. not che
case. The city and county money Is
handed over by the tax office, less
cost of collection. In other words the
city and county guarantee expenses.
In any event the people pay the bills
SO their tidy little sum of s1O2,556.67
becomes an overhead expense TO the
city and county. The question now
arises as to what part of this amount
is properly charge on the mainten-
ance account of the road department.
During the year 1914, the last for
which data is available, the revenues
of the city and county of Honolulu
were expended as follows:
General fund ...... ......$ 704,248.85
Permanent Improvement. 123,8SS.11.
Water works fund. 80. $685. 80
Sewer fund .............. 22,81S.9l
Special school fund. ....> 30,720.30
Special road tax ;. ..... 96,94213
Total 81 ,062, 1920
OF the above maintenance of roads
expended as follows: .*. LII
General fund 1874 ,640.77
Special road tax. ...... 96,S4273
Total ...s........ 1921 $3.50
What the Overhead" Amounts To.
La IL 4 = - IL - -, =