HEARINGS BEFORE COMMITTEE ON AGRICULTURE. 327 
and the entry of the bookkeepers—there are two bookkeepers—the 
liability bookkeeper and then the bookkeeper who takes up an account 
after it has been paid. We have the liability bookkeeper, and we 
have the cashier, and as I say, no one of those persons can perpetrate 
a fraud without the others knowing of it. 
Mr. Haucen. These are entered up on the different books? 
Mr. Evans. Yes, sir. 
Mr. Haueen. On the different sets of books, and one is a check on 
the other? 
Mr. Evans. Yes, sir; one is a check on the other, and then the 
auditor, who originally audits the account, has his record. Practically 
each account goes through six different hands before it is finally in 
shape to go to the Treasury Department, and then the Treasury 
a ge sends its experts down at least once a year, or oftener, 
and they go over my accounts, and all my books, and everything I 
have there—the office is turned over to them and they spend two or 
three or four days, whatever time it may take them to go through all 
the transactions. 
Mr. Lormer. When a voucher comes to you for a purchase made 
by the Department, how do you ascertain whether or not the goods 
have been delivered? 
Mr. Evans. The voucher is prepared and goes to the division receiv- 
ing the goods, and the clerk who receives the goods initials that, and 
the chief of the division certifies to the receipt of the goods, and if 
there is any question at all with me I have one of my clerks take that 
voucher and check it up with the other office. 
Mr. Lorimer. When the Department comes to audit your accounts 
do they go right down to the point where you began? 
Mr. Evans. Yes, sir. 
Myr. Lorimer. I do not see what is the need of an auditor, then. 
The Cuarrman. Do you wish to be heard on the other points Mr. 
Evans? 
Mr. Apams. This suggestion did not originate at all with your 
Department? It came entirely from the Treasury ? 
Mr. Evans. It was a recommendation. 
The CHarrMAn. And it was indorsed by the Secretary ? 
Mr. Evans. It was to anticipate what might required, possibly, by 
the Treasury Department. The Secretary of the Treasury has not 
officially announced his decision in the matter as yet, but we anticipate 
that. , 
Mr. Hauceen. The pay roll is sent to you by the chief of each dif- 
ferent division and bureau, and certified to as to the amount to be paid 
to each clerk? 
Mr. Evans. No, sir; the pay rolls are prepared in my office and sent 
to the different bureaus and divisions, ane then they are certified there, 
and they are also certified by the chief clerk of the Department and 
approved by the Secretary. ' 
Mr. Haugen. Then you pay the amount certified ? 
Mr. Evans. I pay the amount certified, and the division or bureau 
certifies to me on a separate slip the time of the employee, what he is 
entitled to, and any deductions that are necessary, on account of 
absence or otherwise. 
The Cnarrman. It strikes me that it is guarded enough, and the 
present method seems to be well guarded. 
