The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1902-12-01
AUDITORS OFFICE is NOW OPEN
Continued from Page u

of funds in bank. +, 1 would say in reply
that have received a letter from him
dated August 18th wherein he states
that he would deposit the amount with
you on the following day. Trusting he
has done so, I will await, your reply,
respectfully yours,
''WM. VANATTA,
Superintendent of Water Works
On further questioning Mr.. Hapai we
found that on August 18th Mr.. Austin
paid said check of $3.50 The check was
presented on August 18th.
We further found, on questioning Mr..
Hapai, that Mr.. Austin had given other
checks to people which were returned
to the Government, as remittances, but
were refused, as there were no funds
to meet such checks in the banks.
On reviewing the foregoing testimony,
we, your committee, believe that these
acts of the Auditor are improper for
q Government official of high standing
in this community, and do condemn
such acts.
We further disapprove of the Audi
tor, Mr.. II. c. Austin, borrowing mon
| ey from Mr.. B. H. Wright, which Mr..
Austin acknowledges he did several
times.
We, further find that said H. c. Aus
| tin has, to a great extent, neglected to
audit the accounts of the different de-
partments, as he was by law required
to co.
| We find in our examination that Mr.
Austin has never counted the cash in
the Treasury. We believe the first duty
of an Auditor is to call for the cash
balance and verify it, as we consider
| it one of the most important things to
find out your cash balance, then count
| your cash and audit the books to see
if everything is correct.
In the Auditors own statements, he
says he did not think it was the duty
OF the Auditor to count the cash ir
the treasury Department unless re.
quested to do so by the Treasurer,
From his own statement we also FIND
that he has never audited any of the
| Government departments on the Island
OF Kauai, and that Maui and Hawai-
have only been visited once by him
We think that the different depart
ments on these Islands should be audit
ed at least every four months, and
|, from information which we have re
ceived from the deputy auditor, as vel
as from the bookkeeper, it can easily
De done, without any additional ex
pense to the Government. 1t only tool
5 Mr. King, who went to Kauai, min,
, days to audit all the books of the var
ious departments, going as far back a.
one year.
Your committee has also been Yer,
mucn surprised to find out that the De
partment of Public Works was no
audited during the months from Feb
ruary to September. The deputy audi
: tor, who had audited these books ever,
three months before February, inform
t ed your committee, when he was aske,
why he had not been in this DEPART
ment between the months of Februar,
and September, that the Auditor wa
o away from the Office so much he coul
S not find time to go down and audit IN
f books of said department..
We are of the opinion that the gray
defaication which has occurred in tn
T Department of Public Works was large
e ly due to the neglect of the Auditor i
not being at his office, so as to allo,
the deputy auditor time to audit tn
accounts Of the Department of publ
IT Works.
e We further find that the Public Land
r. Departments books have not been and
Is ited since the S1st of December 1901
!, ana then said auditing was practica II
or no value, because of failure to chac
up the Government leases from vhic
revenues were received Ana sir,oa n