The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1882-09-30

bursed to admit such voucher as a sufficient
discharge of the said public accountant, and
10 allow the amount of the same to his
credit.
SECTION 2A-In all cases where any sum
OF money shall be disaIlowed in conse.
quence OF the absence of a written voucher
or upon an imperfect voucher, or OF
an incorreet certificate, the p~articu-
iars ana amount OF such disallowance shall
oe reported 10 the Minister of Finance by
the Au|dltor-General aud the amount there
OF shall be retained or stopped from any
moneys payable to such public account
ant, and shall. be deemed and
taken 10 be- money paid by the Ha-
wailan Government to the use of such
public accountant at his request, subject to
appeal to one of the Judges of the Supreme
Court as h~ereinbefore provided under Sec
ton p.
SECTION 25.-The Auditor-General upon
receipt OF the annual statement of receipts
and expenditures referred to in Section Is
of this Act, shall couse the same to be eX-
amined and shall within three months from
the receipt thereof prepare and sign a re-
port explaining such statement in full
and showing in what particulars such
statement agrees with or defers from the
accounts of the Minister of Finance fur
nished to him under the provisions herein
before contained, and containing full par
ticulars of every case in which the forms
prescribed by this Act shall not have been
adopted or shall in any manner have been
varied or departed from, and of every case
in which default shall have been made in
accounting for public or other moneys, and
of all sums disallOwed in the absence of
vouchers or upon imperfect vouchers or
upon incorrect certificates and of any pro-
ceedings that may have been taken by or
against any person in pursuance of the pro-
visions herein contained.
SECTIO 26.-The Auditor-General shall
within seven days after making and sign
ing the said statement and report, if the
Legislature be sitting, and If the Legisla-
ture be not sitting, then within seven days
after its next meeting transmit to the Legis-
lative Assembly the said document accom-
panied by such report and by the said copies
hereinbefore directed to be appended
thereto.
SECTION 27.-It shall be lawful for the
Auditor-Genera in such yearly report, or
in any special report which he may at any
time think fit to make, to recommend any
plans and suggestions that he may think
worthy of adoption for the better collection
and payment of the public moneys and the
more economically auditing and eXamin-
ing the public accounts and any improve
ments in the mode of keeping such ac-
counts that may at any time be brought to
his notice, and generally to report upon all
matters relating to public accounts.
SECTION 2S.-The Auditor-General is
hereby authorised and empowered by pre-
cept under his hand in the form contained
in the fourth schedule to this Act, or to the
ike erect, 10 require ali SUCH peTSOuS dS ne
may think fit to appear personally before
him at a time and place to be named in
such precept, and to produce to him all
accounts, books and papers in the
possession or control of such persons as
shall appear to be necessary for the pur-
poses of their examinations; and it shall be
for the said Auditor-G General, and he
is hereby authorised when he shall see Occa-
sion to cause search to be made in, and ex-
tracts to be taken from any book or record
i'm the custody of the Minister of Finance,
or in any public office, without paying any
fee for the same.
SECTION %. said Auditor-General
is hereby authorised and required to
anime upon oath (which oath he is hereby
to administer all persons
whom he shall think fit to examine touch
ing the receipts and expenditure of money,
touching all other matters and things
necessary for the due execution of the
overs vested in him by this Act.
SECTION 3O.-Any person who shall fail
to attend the said Auditor-General for the
of being examined, or to produce
any accounts; books, vouchers, or other
documents, or to answer any other lawful
question when required so to do by the said
Auditor-General shall be liable to a penalty
Of not less thar twenty-five dollars, nor
more than one hundred dollars on onvic-
before any police or district judge.
SECTION 31.-If any person shall, in the
course of his examination before the said
General, willfully and corruptly
give false evidence, such person so offend
shall incur the same penalties as are or
may be provided against persons convicted
If perjury in the second degree.
PART III.-MIsCELrANEoUs PROVISIONS.
SECTION 32.-The Minister of Finance
md the Auditor-General may frame and
.)rOmulgate such regulations not incon-
with this Act as may appear to be
necessary for the due care and manage
nent of the public moneys, and for the
more effectual record, check, and audit of
I'll receipts and disbursements on account
If the public service by public accountants.
And all such regulations shall be laid be-
the Legislature within fourteen days
lfter the making thereof if the Legislature
3 then sitting, and if not, then within
days after the next meeting of the
legislature.
SECTION 33.-This Act shall take effect
nd become law on the lst day of Novem-
,er next, but shall not apply to the school
directed by law to be paid to the
AGENTS of the Board of Education.
SCHEDULES.
THE FIRST SCHEDULE.
Account of all moneys collected by.
lay O the......d day of
49, IL