The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-12-06
HOW AUSTIN
MET CHARGES
tConcluded.)

Q. Mr. King. do you know about any
of those charges that the Governor has
made against Mr. Austin, for Instance:
of Mr.. Austin's trying to borrow public
funds from Mr.. Chillingworth?
A. Except by hearsay; I heard all
that ON the second Of September first,
the day it happened. think
O. You say you are the bookkeeper
of that department?
A. am bookkeeper of the Auditing
Department
@. Do you do any auditing at all?
A. I never have, until very lately.
O. What did Mr.. Austin do?
A. He was supposed to have charge
OF all auditing.
@. What relation do you consider the
Treasurer Of the Department has to the
Audit Department?
A. / consider the Treasurer of the
Department is the cashier of the Audit
Department.
@. Now, Mr.. King, if the Treasury
Department was audited by you every
month of course you would get the cash
balance?
A. The cash balance got every five
days.
Q. Now, every month or every few
months, don't you think that cash
should have been counted by the Audi
tor?
auditing, to call for cash balance and
verify it. That is my method in going
into the place.
Q. Supposing I was the Treasurer,
you the Auditor. You come to me and
there is cash balance of say 100000
on hand. and you want to count that
money, and say to you: Get out of
here" what would you do or could you
do as Auditor?
A. 1 would get warrant out for
your arrest.
tors duty to count that cash?
A. Most decidedly.
@. What is the custom in banks, how
often do they count their cash and
audit their books in the banks?
A. think it is practically done every
day. IL
@. That is not done here?
A. 1 do not think so, the last time I
know of the cash being counted was in
1898. I was then working as expert for
the Finance Committee Of the Senate
and the cash was counted at that time.
Since then I do not know that the cash
was counted.
Q. Mr.. King, you state that you are
constantly in the office?
A. 1 am supposed to be there contin-
uously.
@. Are you there continually?
A. Yes.
Q. That is, in business hours?
A. I am there from eight to twelve
and from a quarter to one until four
and later If my work requires.
Q. Do you know If Mr.. Meyers is
there continually?
A. Except his lunch hour and except
when he has to be out in the building
here.
Q. Has Mr.. Austin been there regu-
larly?
A No, he wasn't.
@. Perhaps he has been auditing
somewhere?
A. At times, yes Mr.. Austin has
been auditing outside.
Q. Where has he been the other
times? A. 1 could not say. Mr.. Aus
TIN has been absent great deal from
the office.
.. More SO than Mr.. Laws?
A. Laws was right there all the time.
The Audit Act requires the Deputy
Auditor or Auditor to be in the office
all the time. Near the end of February
went away to the Coast on leave of
absence. 1 came back on the 18th of
April.
@. From the time you came back
until the 25th of September?
"A. am very sorry to say Mr.. Aus
tin was very little of his time in the
Office.
The Chairman: @. But you didn't
know where he was?
A. Not personally, except by hear
say.
Mr.. McCandless: @. He was not
auditing the books, you know of?
A. l do not think it was possible he
was auditing all the time, because he
would mention to me what he was
doing If he was out auditing 1 do not
think that it can be claimed at this
time that he was out auditing books
=. You state that every four or five
days a week you get statements from
the Treasurer's office?
A Six times a month.
@. You verify the books, but that
doesn't give you the actual facts does
it? a..
A. In this way it does. (Mr King
then described the routine of checking
the Treasury receipts and expendi-
tures)
@. You have the receipts and you
have the expenditures of the office?
A. Yes. sir.
Q. Which leaves a cash balance?
A Yes, sir.
O. How Go you know that is correct
ifsyou haven't counted the cash?