The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1902-11-29

presented on August 11th.
We further found, on questioning Mr..
Hapai, that Mr.. Austin had given other
checks to people which were return
ed to the Government as remittances,
but were refused, as there were no
funds to meet such checks in the banks.
On reviewing the foregoing testimony,
we, your committee, believe that these
acts of the Auditor are improper for
Government official of high standing in
this community, and do condemn such
acts.
We further disapprove of the auditor,
Mr.. H. G. Austin, borrowing money
from Mr.. B. H. Wright, which Mr.. Aus
tin acknowledges he did several times,
We further find that said H. c. Aus
tin has, to a great extent, neglected to
audit the accounts of the different De-
partments, as he was by law required
to do
We find in our examination that Mr..
Austin has never counted the cash in
the Treasury. We believe the first
duty of an Auditor is to call for the
cash balance and verify it, as we con-
slider it one of the most important
things to find out your cash balance,
then count your cash and audit the
books to see if everything is correct.
In the auditors own statements, he
says he did not think it was the duty
of the auditor to count the cash in the
Treasury Department unless requested
to do so by the Treasurer.
From his own statement we also find
that he has never audited any of the
Government Departments on the Island
of Kauai, and that Maui and Hawaii
have only been visited once by him.
We think that the different Depart
ments on these Islands should be au-
dited at least every four months, and
from information which we have re-
Ceived from the Deputy Auditor, as well
as from the bookkeeper, it can easily
be done, without any additional help or
expense to the government 1t only
took Mr.. King, who went to Kauai, nine
days to audit all the books of the va
rious departments, going as far back
as one year.
Your committee has also been very
much surprised to find out that the De-
partment of Public Works was not au-
dted during the months from February
to September. The Deputy Auditor,
who had audited these books every
three months before February, inform
ed your Committee, when he was asked
why he had not been in this Depart
ment between the months of February
ard September, that the Auditor was
away from the office so much he could
not find time to go down and audit the
DOCKS OF said Department.
We are of the opinion that the grave
defalcation which has occurred in the
Department of Public Works was large
ly due to the neglect of the Auditor In
not being al his Office, so as to allow the
Deputy Auditor time to audit the ac-
counts of the department Of Public
Works.
We further find that the Public Lands
Departments books have not been au-
dited since the 31st of December, 1901;
and then said auditing was practically
of no value, because of failure to check
up the Government leases, from which
revenues We're received. And since De-
cember 81, 1901, there has been no au-
diting whatever in said Public Lands
Department.
We severely criticize this work. as
thousands of dollars pass through the
Public Lands Department, a careful re-
cord of which should be kept, and the
books of said Department should be
audited at least every thirty days.
We further find in our investigation
that the Judiciary Department and the
Department of Public Instruction have
never been audited.
We severely criticize the neglect of
the auditor in not having both of these
Departments thoroughly audited, and
would recommend that hereafter these
Departments be audited at least every
four months.
In conclusion, your committee en-
dorses the action of the Governor of the
Territory of Hawaii in suspending Mr..
II. c. Austin from the office of Auditor
and respectfully recommend and advise
the Governor to remove the said II. c..
: Austin from the office of Auditor of the
| Territory of Hawaii.