The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1882-10-04

Legislative Assembly praying for the
restoration Of such Auditor-General % his
Office such Auditor-General shall be re-
stored accordingly; but IL 10 such address
/ shall be presented. il shall he lawful for the
| King with the advice aforesaid, either %
restore such Auditor-General TO his Office
OF 70 confirm such suspension, and 20 de-
! clare the Office OF such Audit0r-Genersl TO
be, and the same shall thereupon become
and be vacant.
/ SECTION l5.-Tle Auditor-Cieneral before
he shall enter upon the duties or exercise
the powers vested in him by this Act shall
make and subscribe before one Of
] the judges OF the supreme Court an oath or
! declaration in the form % the third
I schedule hereto annexed and every such
oath or declaration shall be- kept among the
I records 90 the said Court
SECTION i6.-The Audit0r-Geueral shall
I not use. exercise or follow any profession or
I emnlovmeut whatsoever during bis tenure
I Of office and shall be paid such annual
salary a. the legislative Assembly shall
appropriate which salary shall not be di-
unfinished during his continuance IN Office
SECTION Elm the case Of the illness.
SUSPENSION OF absence OF the Auditor
General ID shall be lawful for the King with
the advice aforesaid 70 appoint some other
person TO act a. the deputy Of such Auditor
General during such illness, suspension or
absence. and every such person shall make
aud subscribe an oath or declaration ia the
form 'a~t aforesaid, and shall during tho
time for which be shall act a. such deputy
have an the power, and perform all duties
az such Auditor-GeneraL
SECTION ls.-The Auditor-Gcucrl on
receipt hy him 90 the returns required 10 be
furnished by public accountants receiving
Ur collecting moneys as hCreinbeiore pro
viied. shall examine aud compare the same
with the said cash sheets and with the said
vouchers and documents and shall allow and
discharge every such pUbic accountant for
an sums shown 90 have been by him respect
lively received OF collected, aud duly paid
into the office of the Minister of Finance,
and shall disaliUw and surehargg such pub
ne accountant all sums wiilfuiiy OF ueEli-
gently omitted % De- received or collected by
him. which under any law OF regulation it
was his duty 90 receive or collect, and all
sums not duly paid In by him 20 the credit
0f the proper head Of receipts iB the said
Office. and az such uusati,tied surcharges
shall be transmitted by the said Auditor
General io the Minister OF Finance %
be by him enforced against such public
acc1uutaut
SECTION l9.-The Auditor-General, on
receipt by him Of the cash-sheet referred 10 |
Do Section rs OF this Act shall iu the first
place compare the debit and credit entries |
with the supporting vouchers and dOsu-
meuis forwarded Herewith, and examine |
their correctness A. to rates, computations, |
and castings aud IN the next place ex- |
anime the supporting vouchers A. TO |
whether they bear upon the face Of them |
q correct description Of the proper heads Of /
receipts or expenditure % which the moneys |
mentioned therein have been debited or /
credited respectively and, In the next /
place, ascertain whether the moneys mem /
TONED on the debi. side of the said cash-sheet /
have been duly paid into the Office Of the /
Minister 0f Finance; and whether the sums |
mentioned as paid on the credit side Of the /
said cash sheet have been actually and dulv .
disbur-ed under competent authority aud /
on the prescribed certificates, and the Audi /
tor-General shall allow and discharge the /
Minister Of Finance monthly for all receipts
which shall be found correct in the uartiCu-
lars hereinbeforg newfoundland forall pay
meuts made and accompanied by the re-
eeipts or acquittanccs OF the respective per
sons to whom such payments have been so
made. Provided that 80 such payments
shall De made by the Minister Of Finance,
lr by his authority except sums voted for
he civil list, permanent settlements and
,alarie, unless the several accounts therefor
shall have been previously c0uutersigued by
he Auditor-General.
SECTION 3Q.-Iu the examination Of the
ash sheet and all other documents pro
iuced a. vouchers, OF as subordinate
-0uchcrs, the Auditor-Oeueral shall make
such queries and observations addressed to
public accountants, officers certifying ac-
cunts, or persons I'm any way concerned.
With the receipt OF the disbursement Of the
moneys or funds referred 70 In this Act, and
hall call for such further accounts, vouchers.
statements, and explanations as he may
liuk necessary, and after such queries aud
Observations have been answered, and after |
uch further accounts and explanations |
nave been rendered the Auditdr-General !
hall disaii0w and surchargl all sums
lot duly credited 20 the proper fund j
nd paid into the Office of the Minister
u Finance and shall disaii1w and sur
hsrEe all sums discussed in excess
q not duly vouched ana authorised and |
hall forward % the Minister OF Finance
statement of an such uusatisfei sur
harre- 10 BE- enforced by him against such
ublic accountants, officer, certifying ac-
cunts or other persons through whose de-
lult such surcharges have arisen.
SECTION 2l.-In all cases in which a pub
c accountant may Roe dissatisfied with any
isallowance or surcharge in his accounts
lade by the Auditor-General such public
cc0uutant shall have a right of appeal to I
-
hambers who after such investigation
! may by him be considered equitable may
lake such order directing the relief of the
ppe.iaut wholly or in part from the dis
lowauce or surcharge IN question as shall
Dpear % such judge 10 be just and reason
Die, and the Auditor-tieneFal shall govern
imsef accordingly. 4
SECTION - No sum shall be allowed o
have been duly received or paid without q
written voucher fer the actual receipt or q
iyment Of every sum So claimed 10 be al
WED notwithstanding any allegation of
tperS having been lost OF destroyed or OF
j. impo.sibility Of obtaining the pre- r.
ribbed voucher or vouchers except on APP
icati0n 90 one of the Judges OF the said
lpreme Court at Chambers who after "
the Attoucy-Geueral and the y
and such other persons rs \.
2 may think lit may upon satisfactory -
idence being produced that the requisite Y
.pers have been lost OF destroyed. or that ~
is not pnssiblc TO replace them, shall y
der that the said sum shall be
lowed or disallOwcd a. the case may be ~
"a shall make such other order in the pre-
ises a he shall think it which order shall l 'o
binding on the Hawaiian Government
"a al other parties and be acted on accord
gly
SECTION 23.-When a voucher PRODUCED
Z sum Of money discussed shall be de- is
tive from the want OF any certificate OF
her document which ought to have accom-
MED IL or in any other particular il shall d
lawful for the Auditor-General upon n
lof being made 10 his satisfaction that
e public accountant did not willfuIly
giect 10 procure such certificate or docu-
mt and that the sum specified Ia the | l
1cher has been actually and properly dis
rsed 10 admit such voucher a. "a sufficient
charge Of the said public accountant, and
allow the amount Of the same 20 his
dit.
SECTION 2i.-In all cases where any sum
money shall be disallowed in conse-
ancc OF the absence Of written voucher
upon an imperfect voucher or of
Incorrect certificate the particu-
: and amount Of such disallowance shall
reported TO the Minister Of Finance bv
and the amount there
shall BE- retained or stopped from any
neys payable to such public account
and shall be deemed and
zen o. De money paid iy the Ha-
liam Government 10 the use Of such
'lic accountant az his request, subject to 30.
,eal 10 one OF the Judges Of the supreme 90
art as hereinbefore provided under Sec nu
D !. on
BrTIoN 35.-The Auditor-General upon | cIe
aipt OF the annual statement of recent,
expenditures referred to in Section IS
his Act shall COuse the same TO be cN- at
ined and shall within three months from IL,
receipt thereof prepare and sign a re-
explaining such statement in full Sh'