The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1902-12-02
TREASURY CASH WAS NOT
COUNTED.

TREASURY CASH WAS NOT
COUNTED.
The Chairman: @. Did you count the
cash i'm the Treasurer's office?
A. No; except when requested to do
so by the Minister of Finance or the
Treasurer.
q. Then you never counted the cash,
when you made these checks? A No.
q. Why wasn't that done?
A. Because / did not think it was the
duty Of the Auditor to do it unless re-
quested by the Treasurer, who was re-
sponsible for the cash. And the Regis
trar of Public Accounts.
Q. How would you know there was
cash balance left in the office if you
did not count the cash after you check
ed his books?
A. Well, he must have certainly had
4 cash balance there. There was
sworn statement as to the amounts
paid in and out, and his own accounts
Q. But that is not my question; how
would you know there was a cash bal
ance there unless you counted the cash
balance?
a. From my own personal knowl-
edge; l could See there was cash in the
1 it'sSuly' Dut uluH count II.
q. Then you would not know there
was that cash balance there when you
checked his accounts, would you, only
from what he said?
A. Not from personal feeling of the
money, or personally counting it.
.. On whom did the responsibility
for making the examinations of the
various departments fall?
A a., H..
examinations of the books?
@. Yes.
A. 1t was the purpose of the Audit
Department.
Q. What was your custom in refer
ence to The frequency of the examina-
ton of the departments?
A. Mr.. Meyers, Deputy Auditor,
checked the Public Works Department
and the Treasury Department every
quarter.
.. Now, at the Land Departments.
when were the books last audited there?
A. ! used to check them every year,
this Is to complete the checking for the
year. OF course it was done from time
to time.
Q. Who did the checking?
A. l did with the assistance of two
of my clerks. 1t was checked, If I re-
member rightly, up to the 31st of De-
Cember, 1901.
LAND DEPT. LAST CHECKED IN
DECEMBER, 1901.
Q. You mean to say that the Land
Department since the 31st of Dec, 1901,
has not been audited?
A. Not completely audited; / mean
not fully checked with the stubs of re-
ceipts in the Department.
q. Has any kind of auditing been
done there since the 3lst OF December,
1901? A. No.
Q. Why not?
A. We had a sworn statement of
each accounting officer. He has to
make a sworn statement to the Audit
Ing Department every month. and we
knew all the cash that is paid in there,
and the bills paid from the Department,
because the Auditing Department pays
the bills by warrants and / would go
TIN Ough the years work when the year
was completed to find in the detailed
receipts for the year, and month tol
month, the sworn statement from that
Department,
q. Is Il not a fact that the Auditor
should audit the books Of the depart
ment more than once Year,
A, We ala II as often as We could
with the assistance We had,
q, I understood you 20 say that you
had plenty ~ assistance,
A, I think the books We're properly
ana sufficiently examined, ~ course in
tho pr sent turnover of AFFAIRS I would
probably be- more careful that a.
would probably audit them oncnrr
perhaps but as far as making tho
Auditor responsible fur am the cash in
lhr IUyfruWrut I dp NOT thlnk you
could 500 man bon lhu country Nhll
would b. Nil.inE CO. tako such rfsp0nsl-
hliiy as ihhi
40 b. euniiHuell