322 HEARINGS BEFORE COMMITTEE ON AGRICULTURE. 
Mr. Evans. No; nothing of that kind. They have a board now in 
the Treasury Department who have been making some investigations 
in regard to the methods of accounting, and so on, in the Treasury, by 
direction of the Secretary of the Treasury, and one of the things they 
propose to recommend, it seems, is that after the accounts have been 
audited and paid, and passed practically out of the hands of the dis- 
bursing officer, then there shall be a second audit under the direction 
of the head of the Department before the accounts go into the Treasury. 
Mr. Scott. Is it not rather late to have that audit after the accounts 
have been paid? 
Mr. Evans. It would seem so, because the accounts go to the Treas- 
ury Department and are audited there, and any discrepancies would 
be caught there. 
Mr. Lever. This suggestion comes from the Secretary of the 
Treasury ? 
Mr. Evans. Yes, sir. This is an audit by the Secretary of the 
Treasury, practically. 
Mr. Lever. And you want to be able to meet that suggestion? 
Mr. Evans. Yes; it is in anticipation of any action that may be 
taken on that suggestion. 
The Cuatrman. Did you recommend this to the Secretary ? 
Mr. Evans. Yes, sir; that was talked over with the Secretary, and 
the Secretary wishes it. And he thinks that it will be an additional 
safeguard. 
The Cuarrman. It strikes me that this is like locking the door after 
the horse is stolen. 
Mr. Lorimmr. Is this audit to be made after the account is paid? 
Mr. Evans. Yes, it is an audit between my office and the Treasury 
Department. 
Mr. Lorimer. Before the account is paid? 
Mr. Evans. No, sir; after it is paid. 
Mr. Lortmer. After the account is paid? 
Mr. Evans. Yes, sir; before the account is paid and referred to the 
Treasury Department. 
Mr. Grarr. You pay the accounts and submit them to the Treasury 
afterwards? 
Mr. Evans. Yes, sir. 
Mr. Grarr. And approve them. 
Mr. Evans. Yes, sir. 
The CHatrman. Mr. Evans is a bonded officer, and he takes the 
responsibility on any of his accounts that are paid and are refused by 
the Treasury. On any such accounts he has to make good. That is 
correct? 
Mr. Evans. Yes, sir; that is correct, and the Treasury has just 
doubled my bond. 
The Cuarrman. How much bond do you have to give? 
Mr. Evans. $50,000. 
The Cuatrman. What kind of a bond do you give? 
Mr. Evans. The bond of a security company. 
Mr. Scorr. Would this second auditor have access to exactly the 
same papers that the present Auditor has access to? 
Mr. Evans. Precisely. 
Mr. Scorr. Nothing more or nothing less? 
