The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1902-12-02
HOW AUSTIN
MET CHARGES
!contInuei from Page 81

We are talking about the auditing "
books. Now for instance, take the De-
purtmcnt Of Public Instruction. how
often have you audited those books?
n They have not been audited since
have been In the Department, ex-
copting as l gent Mr.. King there with
the Wow Of auditing them one time.
That is about eight months ago The
receipts are very simple anyway.
Mr.. McCandess: @. They receive
and oxpend money, don't they?
A. They cannot expend money ex
cept through bills passed through the
/ Auditors Department, and when war
rants are issued. They have an incl
dental fund but they have to draw on
the Auditor to pay them. There can
not be a policy to charge up for in
cidentals In any department unless they
produce their vouchers. a bill must be
accompanied by the voucher when it is
being paid, and the stub receipts are
attached
| Q. Don't they sell books over there?
A. Yes, and they turn in the amount
to the book fund.
The Chairman: @. Have you ever
audited the judiciary Department
| books?
A. ] have outside of Honolulu; the
books OF the police magistrate of Ho-
nolulu and almost all the District
! Judges on the other Islands have been
. audited from time to time, but not in
the judiciary Department here proper.
| considered that there were some funds
for which he is responsible to the
judges which should be audited and
it was my purpose to audit them up
for the whole time for his receipts Of
fines ana costs paid into the Govern
mcnt amounting to seven or eight hun
dred dollars a month.
q. Is it not a fact that on the Island
OF Kauai man was sent there three
or four or five weeks ago to audit the
books. that never man has DeSn
there before? a. That is true. \
@. Wen, you say that the outside
courts have been audited?
a. We'll, one District Magistrate,
they had him bring his books to Homo
lulu and they audited them here; two
of the District Magistrates. We nave
almost a positive check on Kauai in
the Auditing Department. Each depu-
ty sheriff makes a report to the Audit
ing Department of the total amount of
fines and costs for the month received;
we compare this with the judges re-
port of the amount he turns into the
Treasury. The only other Department,
that receives any large amounts OF
money is the Tax Department, for
which, in a great measure, the head as
SCISSOR Of the island is responsible
audited the tax books on the Islands Of
Hawaii and Maui, but didn't get around
to Kauai. one thing interfered mater
, tally with going to the other islands
was, during the time of the plague
) When | started to make a complete
tour of the other Islands | had to stoI
after finishing Maui
AUDIT OF OTHER ISLANDS.
MIR. McCandless Q. How long would
, ii take you to make a tour of the ISL
; and Of Hawaii and audit all the books
, a. 1t would take about four weeks
To go completely around it, and / dc
, not know but it would take a little
/ longer if we included all the tax books
, Q. How long would it take to tour
, Maui and audit all the books?
\. | think it could be done in three
weeks.
Q. How long would you think 1t
would take to audit Kauai?
4. | suppose it could be done in ten
! days, perhaps little more than that
@. Then you could do tour of the
e outside Islands in about two months?
a. Wen, two and half months, in
e Guiding the travelling.
d, g. Don't you think, since the plague
You could have had ten days to spare
to have gone to the Island of Kauai?
p \. Yes.
=. Mr.. Isenberg: Q. Mr. Austin, dom
; you think that this defalcation in on,
> of the departments Of the Government
r is due a great deal to the neglectfu
way that the auditing has been done
\. ! do not think so. These book!
, have been audited regularly ever,
- quarter by competent accountant
), and compared with the sworn state
" ments of the returns in that Depart
u meut.
Mr., McCandless: @. Do you think /
would have been possible FOR those PEG
Pile to have got away with funds II
. these different departments if you ha,
II looked after them about the cash?
a. Do You mean II had counted tn
cash every month?
n q. Yes, every thirty days?
l. a, II would have been possible 70
d an accountant to get away with tn
d cash If YOU had that amount on hand.
= q. Would II have been possible 70
, the Public Works TO have gone croolle,
= If the departments had been audite
= every thirty days, and would it hay
been possible for a check like the Elec
. tic Light Companys check to haV
10 gone asrray?
J. A. As ! understand that check wa
=, not entered ON the books, il would hay
Is a. go out AT the very next checking
n which would have been al the end q
y that guaUrr; II would not have bee
a discovered that that amount was no
y collected because the collection come
l. but once year
Ia NO. its....,..r., 40 al. t,,..,... A.,