Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1917-08-30

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Wye .ut or j.. II Gu.ulu@ Ed. E.
nrr r4e n,n1lu,. E,rdr. rIgr T:.r
IS "n'Itird "tL" rnn-,INa'i"n # n.u
a ,oI.T~I'~on' !..tNorn a t~W 6 T."
iniSiralIlr pr 1hIrus TIE r"I'r e..
somewhat As ru''ov,. Srr.r ,U,,r T..
+ 'nr IT,. lrLjui ;IIy Of re t.,,"J var
. tr... ma>ur o. rl;af financial az r,rr
! rcGHesr~ tie head Of each drrarf;u, ~
or Gtij.r - .rruar,. a detailed ..~i,.
. mate o: Tie amounts Of money Eat
: ne it,. require Il meet the extend;
! turc Of h.> dcrartmcnt for the tH%u.
| ing wear In some cities tie rsu,
! mates are examined bv comparison
with departmental records. as III, v
| should Hc. hut in most cases Tins is
| NOT the case. The financial officer
! also prrparos an estimate OF the re-.
| cnups from sources other than general
| faxes that will probably ho received
| durirc the ensuing wear, baejnr tie
| estimate on the cXperiencc Of Irr.
,iOu< wears These estimates of ex.
| renditures and revenues which con.
! stItutp What is coming to I've called
item. Ludgets," are then submit.
/ ted to the board. or other authorizing
body for action.
"At.or t,o ono,,nt which is n NO
authorized for expenditure has been
determined upon, the amount Of cs.
timated revenues is deducted there.
from in order to ascertain what
amount must be raised bv general
taxation. This amount divided by the
total assessed valuation of property.
gives the tax rate, The funds thus
apprOpriated usually nrOvide only for
meeting current operating and main.
tenanCe expenses of the CITY. Funds
for permanent improvements and
other property which has a cOntinu-
ing value are generally raised Nv sell.
ing bonds. A legal requirement that
is common in all cities is that no LA
bilities shall be incurred and no
money spent except pursuant to the
appropriation ordinances and the
funds so expended must not exceed
fixed amounts set aside for the spe.
chic purposes. Notwithstanding the
regal On 'rks Wh1Ch nave been placed
AROUND the expenditure OF ONr local
luhoS. recent happenings nave shown
lhal tnese SaleEuardS nave been re
PeatedLN ignored under me Plea OF
PUBIC p"ilcy'
1T will be seen that control over
the raising Of public funds has ho"G
nerSlstently demanded by our law.
makers, Gesp!te the fact that viola.
tons or the statute have been a
lowed TO 80 unpunlshed; until recent
years the Justl1lC2tl0n Tor tn" oA
PehdI!ure OF puOlr moneys faS re-
cel'ed but SCant attention from those,
VINO Shouid D" most Interested name.
~. 'I,e taA.,aEeTS, II We consloer
'hat the business OF huHlclFal cor
pord',oh Is primarily 10 PERFORM Cer,
lam hlnuS ol service lot t'e oeheIt
vi ''!V YUM, ui-'H Is ""oIe' anu 'h7l
nc r"9' VI 'IlS Stl'"e must ~ ""ille
~ u'V H'Dju"!IE' 'h'S l'u4I I'L''
u III 'il' P"I' ol @1t taxpayers |" IKE
U ,'I'UI '!.'s u .ieii UT i''0'lV! We
'''"'V ''4' >''''' '"''
Inc accounting methods OF admin
lstFatlNe organizations Ike city gov
eTHihehl' "hlch, until the census hu-
" --N'>N
ana expenditures was complled' were
usuailE pretty Dao' put excuse can he
1ound IN the TACT mat the system IN
use Is hkeIy to be TRADITIONAL In
'he ola DAYS OF administrative gov
"rnment IN the nlted States, the Il
nan'lal operations or the municipality
we're le"' ne CITY needed TO rec
oSll'ze Pr"c!iCdlly ho'hlnS more than
'"e responsibility Oh the town treas
urer. 50 long as the books showed
tn"l ne had accounted for every cent
received lne town was satisfied. AS
l"' hIhIClPaI ACTIVITY grew, paving,
sewage. etc., we're gradually added on
small scale. ne question then
az Se "net"er inns or that admins
lra''on OF town affairs was the more
e'ononn'aI. EarA administration told &
user 'ndl must snow low COT
II 'nerelorF' wren roSslhle, neglected