The Hawaiian gazette., 1902-12-05
HOW AUSTIN
MET CHARGES
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FUN year Il would take three or four
months 90 complete the auditing.
Q. How many vouchers and war
rents did you generally have TO sign
monthly?
A. ! think the average for 1902 was
/ about tweuty-six hundred "A month; Of
course some months would be more
/ than this.
@. How long would 1t take you to do
that work?
! A. Well, II IL were simply signing the
/ warrants alone, without checking the
! bills, / could sign at the rate Of three
! hundred an hour but | always check
the bills with the warrants.
/ q. That Is what | am asking you,
how long 1t took you to do the work?
a. How many days? 1t wouldn't
take ten days; | mean all the time OF
| ten days, but II would probably be
| spread over that time.
! @. Did the Deputy Auditor ever sign
any?
! A. During my absence only; II ! was
away on the other Islands, he signed
them.
Q. The other time there was no war
rants to sign what did you do in the
office?
A. Answering correspondence, mail
ing salary warrants to the people out
side, and used the time for checking on
the outside departments.
A. Also managed the work in the
department; there is a great deal of
routine work, and a good deal requires
particular attention.
@. You speak Of checking outside
departments; what departments do you
mean.
A. Well some time of each month
was spent in checking the departments;
for instance the tax office, that was a
matter Of three or four months to check
that; at the expiration Of each year
We checked the books for that year.
q. The Treasurer's Department was
audited every three months? A. Yes.
@. Thu Department of Public Works
was audited every three months as you
have stated? A. Yes
q. And these are the only ones audi
ted quarterly? A. Yes.
The Chairman: Q. What action was
taken by you when the public account
ants failed in renting promptly?
A. We sent "A notice that they failed
to make their returns. We had forms
there to fill out; they generally re-
spcnded promptly to them.
Mr.. McCandless: @. You stated just
now, Mr.. Austin, that you checked up
the cash book, receipts of rent and such
things and took for granted their state
ment that the cash was all right on
nand.
A. They would turn in the full
amount Of their cash to the Treasurer.
A sworn statement is then turned in of
the full amount Of cash for the month
shown cash on hand as / find it on
the record books.
q. No cash on hand then?
A. Unless you went into a portion
of the previous month-a portion of the
next month.
@. Don't you think that a depart
, ment like the Land Department that
. handles so many dollars should be aud
tied every three months?
A. / don't think they would require
that amount of auditing.
WHAT DOES FROM TINE TO
TINE" MEAN
Q. Doesn't the law say these books
should be audited from time to time
a. Yes, and they We're.
} Mr.. McCandless: q. What is YOU
. Interpretation of from time to timer
A. That the departments can get Il
! out from. time to time might mean one,
a year. but it might be three or foul
!. months spare time we had to do it,
Q. Then you think the term ''tim'
to time" would mean perhaps to covel
from one year to another year?
a. l think that would be correct
I think great deal was left to thu
;. discretion of the Auditor in relation t.
, that.
: The Chairman: Q. Now, you take {
y department like that of the Publi
I Works Department, you audited tina
} every three months; why didn't yo'
audit the Land Department every tire
: months? Don't you think it is as i'm
portant an Office as the Public Work
Department?
A. 1t is in a certain sense; they hav
not as many different branches of re
:. ccipts, they have only stubs from Ian
I. sales, etc.
Mr.. McCandless: 9. But don't 20
!. think IL is as essential to audit thos
X accounts as any other accounts?
y a. | think it has been sufficient
!, audited.
The Chairman: @ Take the Publ
- Instruction Department; It has neve
, been audited?
l. 4. No. It has never been completed
audited; It was my intention to aud
the books up.
y Q. | think that is an Mr.. Austin.
AUsTGN's STATEMENT.
Mr. MtCandless: Much obliged Ia yo
for your Information II YOU have an
other statement which you would Mn
o. make, We would Ike 10 have 80
mako a.
MI Austin, ! win say this, that
have bren IN the public service for thi
4, teen years, nine years as collector
~ taxes ou the Island ~ Hawaii, and Gov
years az Auditor, ana that I have gi'
rn faithful ana conscientious srryi
"A. tn huth hruYth.a .f tU. g.YyI.. A, hi