158 ANNUAL, REPORT SMITHSONIAN INSTITUTION, IDSU 



The report of the audit of the Smithsonian private funds is printed 

 below. 



September 23, 1930. 

 Executive Committee, Board of Regents, 



Smithsonian Institution, Washington, D, C. 

 Sirs: Pursuant to agreement we have audited the accounts of the Smithsonian 

 Institution for the fiscal year ended June 30, 1930, and certifj^ the balance of cash 

 on hand June 30, 1930, to be $216,170.17. 



We have verified the record of receipts and disbursements maintained by the 

 Institution and the agreement of the book balances with the bank balances. 



We have examined all the securities in the custody of the Institution and in the 

 custody of the banks and found them to agree with the book records. 



We have compared the stated income of such securities with the receipts of 

 record and found them in agreement therewith. 



We have examined all vouchers covering disbursements for account of the 

 Institution during the fiscal year ended June 30, 1930, together with the authority 

 therefor and have compared them with the Institution's record of expenditures 

 and found them to agree. 



We have examined and verified the accounts of the Institution with each trust 

 fund. 



We found the books of account and records well and accurately kept and the 

 securities conveniently filed and securely cared for. 



All information requested by your auditors was promptly and courteously 

 furnished. 



We certify the balance sheet in our opinion correctly presents the financial 

 condition of the Institution as at June 30, 1930. 



Capital Audit Company, 

 William L. Yaeger, 



Certified Public Accountant. 

 Respectfully submitted. 



Frederic A. Delano, 

 R. Walton Moore, 

 J. C. Merriam, 



Executive Committee. 



