Lee said the city is proud of the work it does and the people responsible should be credited.

"I don't know why people are so concerned about these things," he said. "It may appear to be last minute, but even if it was, we should still give people the proper credit for their work."

Lee could not say how many of the 16-by-20 inch plaques have been placed around the island during the mayor's last month in office, but he said it is a normal procedure after a project is completed.

Some have complained plaques placed at various city sites do not credit the people responsible for the work. Eugene Tanner • The Honolulu Advertiser

Plaques have recently been installed at the Waipahu District Park Gym and Recreation Complex, the Chinatown police substation, and the Smith-Beretania Park. Lee said other plaques, which he estimated cost about $800 each, are going up at the War Memorial Natatorium and other sites around O'ahu.

James Brogan, owner of Signs Hawai'i, has made several brass plaques for the city but did not make these. He said a plaque that size would normally cost a couple of thousand dollars.

The plaques are the latest in a series of Harris steps that have drawn criticism, including a $75,000, taxpayer-financed book highlighting his administration's accomplishments and $4,000 spent to televise Harris' farewell speech.

"Other mayors have all kinds of plaques, and I'm sure future mayors will put their own books together, too," Lee said.

City Councilwoman Ann Kobayashi disagrees.

"Where is the money coming from?" said Kobayashi. "It wasn't in the budget. Once again it is just another waste of taxpayers' money. It is unbelievable. That is why we are having to raise property taxes and sewer fees just to pay for things like this. It is so unnecessary.

"I'm sure if you ask the taxpayers if it is something that is needed, no one would say it was needed."

Another complaint, brought by Lynne Matusow, chairwoman of the Downtown Neighborhood Board, is that the people listed on the plaque at the Smith-Beretania park were not the ones responsible for making the park a reality.

The plaque notes the completion date, October 2003, but lists a City Council from the 1990s. Money from that era lapsed before it could be spent, Matusow said, and the park was financed in early 2001 when Jon Yoshimura was chairman, and neither he nor anyone else from that council is listed on the plaque.

Matusow said the park was more than 20 years in the making and would not have been built without the perseverance of the community.

The city agreed to build the Smith-Beretania park in 1981 as part of an arrangement with Charles A. Pankow Development Corp., which developed Honolulu Tower. After 20 years of postponements and debate, the city broke ground for the $7.6 million park in September 2001.

The park opened unannounced last year on Oct. 31, and when the city decided not to hold a blessing, the Downtown Neighborhood Board voted in December to spend the money intended for the year's meeting refreshments to pay for the event.

"They didn't have the decency to sponsor the dedication and a blessing for the park that the community had worked for for 20 years, and it fell upon the neighborhood board to hold the celebration," Matusow said. "And they now claim credit for the park. It is not even completed because they haven't put in the play apparatus for the children."

Lee said after the neighborhood board held its blessing, the city decided not to hold an official ceremony because it would be a waste of taxpayer money. He said the play equipment will be up to the administration of Mayor-elect Mufi Hannemann.

"I hope the play equipment is funded," he said. "It is up to the next mayor, who said he will cancel anything he doesn't want."