The Local Resource Committee, studying the Finance Department of the City and County of Honolulu, temporarily suspended operations in October so that members of the committee could join the committee studying the Sheriff's Office. Mrs. Allan Saunders Chairman, has submitted the following progress report on the accomplishment of the committee up to that time:
"Several lines of study have been followed by the local resource committee studying the finance department. The group split into teams of two, each with a research assignment. The team idea gave encouragement to persons, only one of whom could boast any finance "know-how".
"One team took up the City and County budget calendar, following through the laws pertaining to the functioning of the calendar, and touched on the question of how it is correlated with the differently dated Territorial fiscal year. This last problem needs much more attention.
"A second team followed through the laws relating to the finance department structure, specifically, the offices of controller, treasurer and auditor. This work has been completed and the next step will be to conduct interviews to determine how far practice conforms to the laws. Questions have already arisen on overlapping with the Territory, and as to what is sound finance practice.
"A fifth committee member constituted a "team" to study performance budgets and ascertain whether there is a trend in our City and County toward such. Performance budgets made a "convert" of this member:
"Further study is contemplated on the problem of an independent audit. The Finance Committee spent considerable time acquainting themselves, through texts on finance problems and study of the Model Charter, with City and County finance. They found a major problem was to delimit the area of this committee to' make it. manageable and meaningful.
When this committee takes up again it will be eager for recruits.