The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1902-12-02
uENEY g. lIhpAI


"IUu. Hawaii Aug D.. 1...
".ir Henry O.. llHprL Registrar .'
Public Accounts
Dear SIr.HN1ur communication OF
tine 18th inst ls al hand, wherein you
inform me that the draft drawn on
Bishop & co. by ~. g. Austin, In favor
Of myself, had not been paid for lack
Of funds i'm bank / would say in reply
that I have received "A letter from him
dated August 18th wherein he states
that ne would deposit the amount with
you on the following day. Trusting Doc
has done SO. ] will await your reply,
respectfully yours,
"WM. VANATTA.
Superintendent Of Water Works"
on further questioning Mr.. Hapai We
found that on August 18th Mr.. Austin
paid SAID check Of $3.50 The check was
presented on August 18th.
We further found, on questioning Mr..
Hapai, that Mr.. Austin had given other
checks to people which We're returned
to the Government, as rcmittances, but
were refused, as there We're 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 Audi
tor, Mr.. H. G. Austin, borrowing mon
ey from Mr.. b. II. Wright, which Mr..
Austin acknowledges he did several
times.
We further find that said II. c. Aus
tin has a a naUlaafaI tn
audit the accounts of the different de-
partments, as he was by law required
to Go.
We find in our examination that Mr..
Austin has never counted the cash in
ne Treasury. We believe the first duty
of an Auditor is to call for the cash
balance and verify it, as we consider
It one of the most important things to
find out youI cash balance, then count
your cash ana 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 re-
quested to do SO by the Treasurer.
From his own statement we also find
that he has never audited any of the
'ibNfl utDdl lllltHiS DI lHt lSldllu
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 audit
ed a least every four nor Tbs, and
from information which we nave re-
ceived from the deputy audito., as well
as from the bookkeeper, it ca u easily
DE done, without any additional eX-
rcnse to the Government 1t only took
Mr.. King, who went to Kauai, nine
days to audit all the books of the var
ious departments, going as far back as
one year.
Your committee has also been very
mucn surprised to find out that the De-
partment of Public Works was not
audited during the months from Feb
ruary to September. The deputy audi
tor, 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
and September, that the Auditor was
away from the office so much he could
not find time to go down and audit the
books 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 at his office. so as to allow
the deputy auditor time to audit the
accounts OF the Department of Public
Works.
We further find that the Public Lands
Departments books have not been aud
tied since the 3lst 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
auditing whatever in said Public Lands
Department.
We severely Criticise this work. as
thousands Of dollars pass through the
Public Lands Department, a careful
record of which should be kept, and the
books IF 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 criticise 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 i'm suspeuding Mr..
IL. C. Austin from office OF Auditor,
and respectfully recommend and advise
the Governor to remove the said IL. {.
Austin from the office of Auditor of the