The Hawaiian gazette., 1916-01-21
SUPERVISORS TOLD
BYg|Ty ATTORNEY
SGHOOLSMUST WAIT.
Appropriation of $4,000 For
New Buildings Without Mo-
ney On Hand, Vetoed
WOULD BE CRIMINAL,
fs5 SETS FORTH OPINION
Suggestion Of Treasurer TO Use
Cash Basis Fund, Declared
Not TenabIe

The city attorneys office sitting zen
bane has overfuled the practise of al
the counties Of the Territory for the
past five years in the matter of build
ing needed school houses and in an
opinion rendered to the supervisors nj
last nights meeting have blocked the
matter OF the erection Of the two nee.
essary structures in this city unit; such
time as there is money actually avail.
atle for the work in the treasury.
The opinion, after calling the atten
ton OF the board TO the penalties i'm
posed in section 22l4 OF the Revised
Laws, says: r.g.fgt-. Z sN
with regard TO the proposed au.
thorization and appropriation OF the
total sum of $si 200 estimated and au-
thoriSed In the school badget for the
biennial period beginning January 1,
l9l6, and ending December 81, 1917,
as contained in Act 1872, Session Laws,
rms. and set forth on pages i59 and
76l of said Session Laws, your atten.
ton Is called TO the fact that the
auditor reports that the sum of $S4, 2fO
will not be available in cash at the
close Of the present fiscal year of the
board, ending June 30, 1915; on the
contrary, the collection and payment TO
the city treasury of the revenue for
the special school fund is such thai
only on"-fourth of this amount, name,
N, $2l 1850, will br available on or be
fore June 80, 1916, in the hands Of
the treasurer as cash in the specia
fund for the PURPOSE of new build rigs
leaving a balance of $63, $4,000, which
viii eonfessedly not be available In
the special fund for the purpose OF
nrw buildings on or before June 30,
1915, the close of your fiscal year.
Money Not Available
1.-THE contention has peen advanced
that because Chapter 25,, Sections 800
md 30l, appfopriates the entire schoo
budget for q biennial period that these
scctions make the amounts contained
in the budget available for immrdihtr
expenditure. Section 300 specifically
states, however, that 'all revenues de
rived from time TO time from the col
lection Of the school tax are hereby
appropriated, etc, clearly contemplat
ing the fact that the money appropri
ated under the budget shall be de
rived ard shall become available from
time to time as the school tax shall
be collected. In Other words, the leg
islatnre has created purpose for,
which money shall be applied when It,
herO"l"s available and has not altered
the fact that the money is not avail 1
able until collected and turned over for
the purpose set forth In the bnddet
Hence. lit is seen that such contcn
tion' does not relieve the board from
the direct prohibition OF Section 1914,
IL u 'aidrs or participates in ineurr ng
authorizing or contracting, during any
fiscal, year liabilities or obligations,
whether PAYABLE during such fiscal YEAR
or not for any or all purposes, in ex
cess of the amount of money available
for such purposeS for such county or
city hnd country during such year.
Must Adhere TO Law
even If it should be admitted, for
the he Of argument. that the iegis
lature has in fact appropriated the en-
tire amount of the budget, without |
giving any effect to the words falll
rcvenu"s derived from time TO time from
the collection Of the school tax etc.
the board would still be governed by |
Section 22l4 as to Its spending Or au.
thorizing the expenditure of money In |
excess of the amount of money avail |
allo for such purposes prior to the end \
of the fiscal year
THAT Is, if the treasurer viii not |
have in hand on or before the thirtieth |
dav Of June, 1916, the sum of $s4
200 for the purpose Of new school
brl9linR6, eitheh collected from the |
school tax or available out of the gen |
rral fund, it would be criminal vio- !
lation of the law for the board dc /
20 authorize the expenditure J
Of such sum of money /
Differs With Treasurer 80
The treasurer is reported TO have i
advanced the idea that the Cash Basis I
Fund provided for in Section 1928, !
Rev'sril Laws of hawaii, 1915, offers /
! solution for the DILIGENTLY, in that the
new buildings account can be put upon
! eaFh' basis by a transfer of moneys
Rom the eash basis fund to ,sueh new
buildings account. The falIary Of such
suggestion becomes obvious by a pc
'gsal OF the last portion of the sec.
ion, which says: -. q
@ THE treasurer =" =" shall cause
al moneys so transferred From the
cash basis fund TO be returned there
TO before the end of the half cal
endar year in which such moneys
gre so Transferred >..-. 81
@"Sueh transfer from the cash
'asis fund becomes merely a loan for a
'eriod up 10 the close Of the half cal
nilaT year in which the transfer was
nrdr AMI which must be repaid to the
ash basis fund on or befotp Jtne ~ 1
9l6. Your very difficulty is that there
ill rot be in the treasury the neees.
airy S6s $50 to repay the cash basis
und on or before Tune 30
ality Wcu'd Follow ~. |
"Tbp only way m which the add.
Dual sos, 150 can be provided for would
" nv IN appropriation from the general
.',f NJ tle q tyyif the necessary S6a. 100
III lie there available on or before
ms 30, 1916, e.".= ~ " /