The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1902-12-09
HOW AUSTIN
ME- 7 CHARGES
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lltlNH II Alll WI 'iiiiAlib WI W
A. Except by hoarsay; I heard all
that on the second Of September, first
the day IL happened. | think.
q. You say you are the bookkeeper
Of that department?
a. am bookkeeper OF the Auditing
! Department
q. Do you do any auditing at all?
A. never have. until very lately.
|
q. What did Mr.. Austin do?
a. He was supposed to have charge
OF all auditing.
q. 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, II the Treasury
/ Department was audited by you every
month of course you would get the cash
/ balance?
A. The cash balance l got every five
days.
@. Now, every month or every few
months, don't you think that cash
should have been counted by the Audi
/ tor?
y. / llllnh lldl Is lIt llISl uuly va
auditing, to call for cash balance and
verify it. That is my method in going
into the place.
! @. Supposing l was the Treasurer,
you the Auditor. You come to me and
there is q 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. ] would get a warrant out for
your arrest.
/ @. Then you think it was the Audi
tors duty to count that cash?
A. Most decidedly.
c. 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.
@. That is not done here?
A. / do not think so, the last time |
know OF the cash being counted was in
1898. was then working as expert for
the Finance Committee of the Senate
and the cash was counted at that time.
Since then l do not know that the cash
was counted.
Q. Mr. King, you state that you are
constantly in the office?
A | am supposed to be there contin-
uously.
G. Are you there continually?
A. Yes.
Q. That is, in business hours?
A. / am there from eight to twelve
and from "A quarter to one until four
and later if my work requires.
9. 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.
@. 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.
@. Where has he been the other
times? A. l could not say. Mr. Aus.
TN has been absent a 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 ofiic,
all the time. Near the end of February
l went away to the Coast on leave OF
absence. / came back on the Goth OF
April.
Q. 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: q. He was not
auditing the books you know of?
\. 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. | do moi
think that it can be claimed at thi:
time that he was out auditing books.
q. You state that every four or fiv,
days a week you get statements from
the Treasurors office?
\. Six times a month.
9. You verify the books, but tina
doesn't give you the actual facts doe.
it?
\. In this way 1t does. chr. Kinl
then described the routine OF checking
the Treasury receipts and eNpendi
turcs)
Q. You have tn, receipts and yo,
have the expenditures of the office?
A, Yes, sir
Q. Which leaves cash balance?
\. Yes sir
@. How du you know that IL correc
II You haven't counted the cash?
a | de- not know. II is not In IN!
province 10 count that cash, As book