326 HEARINGS BEFORE COMMITTEE ON AGRICULTURE. 
Mr. Evans. The idea would be that in case there is any connivance 
on my part with anyone under my direct supervision while the account 
is in my hands, that after that there will be another audit made which 
will catch any irregularity or fraud. 
Mr. Apams. Mr. Lorimer wants to know why that could not de done 
before the account is paid. 
Mr. Evans. It could be done before. 
Mr. Lormenr. It does not necessarily follow that this man is to be 
appointed to prevent the first auditor from stealing. I take it that he 
is appointed largely to detect any error that might honestly be made. 
And why should not, if we are going to make an appropriation of this 
kind, this auditor perform his duties before the money is gone? 
Mr. Evans. He could make the audit before the amount was paid, 
and the accounts could be made to be paid on his audit. 
Mr. Scorr. Has there ever been any other case, to your knowledge, 
except the one which you mentioned in the War Department, of a 
voucher being raised? 
Mr. Evans. Well, I do not recall positively any case where a voucher 
has been raised. There have been other irregularities. 
Mr. Scott. In the way of false vouchers? 
Mr. Evans. Yes, sir; in the case of the disbursing clerk of the State 
Department, several years ago, Mr. Keikhofer. Then there was the 
case of General Burnside, some yearsago. They both got into trouble 
in that way. And it was the same way in the Department of Justice 
some two years ago, where some irregularities were committed, and 
they made a change there. So that it is not an unusual occurrence. 
Mr. Scorr. The system of bookkeeping in all these Departments is 
such that all irregularities of this kind are certain to be detected sooner 
or later, is it not? , 
Mr. Evans. Yes, sir; I think, without presuming to take any unnec- 
essary credit to myself, that the system of the Department of Agri- 
culture relative to checks is perhaps as complete and thorough as can 
be found in any of the other departments. 
Mr. Havuern. What checks have you in your Department? How 
are the accounts checked # 
Mr. Evans. An account, for instance, is audited by one man, and 
then that will be reviewed by a second man. Then it will go to the 
Secretary, and the Secretary will approve it; and then it will come 
back and go to the cashier, and the cashier looks it over and enters it 
in his day book, and he passes it to the draft clerk, and the draft clerk 
will draw the check for it. Then it goes from the draft clerk—the 
check goes to the draft clerk, and the voucher will go to another 
clerk and he will compare them and see that the amount and all is 
correct, and then they write a letter transmitting that check, explain- 
ing just what it is for. Then that voucher will be passed to the 
bookkeeper, and the bookkeeper enters it against the proper appro- 
priation, and then at the end of each day's transactions the several 
bookkeepers and the cashier a ndthe draft clerk, who keeps the check 
book, compare notes, compare the vouchers, compare the amount on 
each voucher and the several entries, and the check stubs; so that it 
it would be practically impossible for anyone of those persons to 
perpetrate a fraud. 
Mr. Haucen. How many entries are made of a single check? 
Mr. Evans. Of each check? There would be the entry on the stub 
