The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-12-01
TREASURY CASH WAS NOT
COUNTED.

COUNTED.
The Chairman: Q. Did you count the
cash in the Treasurers office?
A. No; except when requested to do
so by the Minister of Finance or the
Treasurer.
@. Then you never counted the cash,
when you made these checks? A. No.
@. Why wasn't that done?
A. Because did not think it was the
duty of the Auditor to do it unless re-
quested by the Treasurer, who was re-
sponsible for the cash. And the Regis
trar of Public Accounts.
Q. How would you know there was
a cash balance left in the office if you
did not count the cash after you check
ed his books?
A. Well, he must have certainly had
a cash balance there. There was a
sworn statement as to the amounts
paid in and out, and his own accounts.
Q. But that is not my question; how
would you know there was cash ball
ance there unless you counted the cash
balance?
A. From my own personal knowl-
edge; could see there was cash in the
Treasury, but didn't count it.
@. Then you would not know there
was that cash balance there when you
checked his accounts, would you, only
from what he said?
A. Not from personal feeling of the
money, or personally counting it.
q. On whom did the responsibility
for making the examinations of the
various departments fall?
! A. On the Auditor. Do you mean the
examinations of the books?
q. Yes
A. 1t was the purpose of the Audit
Department
q What was your custom in refer
ease to Tie frequency of the examina-
tom Of the departments?
A. 1 Mr.. Meyers, Deputy Auditor,
checked the Public Works Department
and the Treasury Department every
quarter
= @. Now, at the Land Department,
when were the books last audited there?
A. / used to check them every year,
this is to complete the checking for the
year. OF course it was done from time
to time.
Q. Who did the checking?
A 1 did, with the assistance of two
Of my clerks. 1t was checked, if 1 re-
member rightly, up to the S1st of De-
cember, 1901.
| LAND DEPT. LAST CHECKED IN
DECEMBER, 1901.
Q. You mean TO say that the Land
Department since the S1st of Dec, 1901,
has not been audited?
A. Not completely audited; 1 mean
rot fully checked with the stubs of re-
ceipts in the Department.
@. Has any kind of auditing been
done there since the 31st of December,
1901? A. No.
Q. Why not?
A. We had a sworn statement OF
each accounting officer. He has tc
make sworn statement to the Audit
ing Department every month, and we
knew all the cash that is paid in there
and the bills paid from the Department
because the Auditing Department pay.
| the bills by warrants and Il would gC
| through the years work when the yeal
was completed to find in the detailed
receipts for the year, ard month t,
E month, the sworn statement from tina
e Department
.. Is it not a fact that the Audito
should audit the books of the depart
> ment more than once a year?i
A. We did it as often as I'VE coult
with the assistance we had
}. Q. 1 understood you to sayl that yo,
had plenty of assistance
a. I think the books We're (properl,
ana sufficiently examined. Of course i
the present turnover of affairs II woul
probably be more careful, that is
would probably audit them pftenei
perhaps; but as far as making tn
: Auditor responsible for all the cash i
e the Government, 1 do not think yo
e could get a man in the country VIII
: would be willing to take such responsi
y bility as that.
(To be continuedD
e