48 NEW YORK ZOOLOGICAL SOCIETY. 



Kf)t ^ubit Company of i^eto l^orfe, 



43 Cedar Street. 



We certify that the foregoing statements showing the condi- 

 tion of the varions funds of the New York Zoological Society 

 on December 31, 1907, are true exhibits of the accounts. 



The items comprising the expenditures of $479,170.35 on the 

 Ground Improvement Fund, Number 4. were disbursed by the 

 Park Department. As this money did not pass through the books 

 of the Society, the items have not been verified by us. 



The Audit Company of New York. 

 (Signed) E. F. Ferine, President. 

 (Signed) F. C. Richardson. Seerefary. 

 New York, February 27, 1908. 



New York, N. Y., April 10, 1908. 

 To the President and Board of Managers of the New York 

 Zoological Society : 



The undersigned who were appointed the auditing committee 

 of the New York Zoological Society for the year ending De- 

 cember 31, 1908, hereby report that they have examined the spe- 

 cial audit of the books and accounts of the New York Zoological 

 Society for the year ending December 31, 1907, made by the 

 Audit Company of New York, and lind that the report sets forth 

 clearly the expenditures and receipts of the various accounts, 

 and that all the accounts of the Society have been verified, except 

 expenditures shown on Exhibit E of the Audit Company's re- 

 port, covering the Ground Improvement Fund, which expendi- 

 tures were made through the Park Department, the moneys not 

 passing through the hands of the Society. These expenditures, 

 we understand, are checked 1)\- the Comptroller, and are not veri- 

 fied by this audit. 



In its report of February 14, 1907, the Audit Company of New 

 York called attention to the fact that the records of the Aquarium 

 Fund were inadequate and unsatisfactory, the items in many in- 

 stances being entered in lead pencil only, and recommended that 

 a suitable cash book and ledger be obtained at once, and all 

 entries made with ink. We have inquired as to whether this 

 recommendation has been complied with and would report that 



^^ "'^^- Respectfully submitted, 



W. W. Nu.ES, Chainuaii. 

 C. Ledyard Blair, 

 Hugh D. Auciiincloss, 

 .■Inditing Couunittee. 



