EEPOET OF THE EXECUTIVE COMMITTEE. 89 



By authority, your executive committee employed Mr. J. E. Bates, 

 a certified public accountant, to audit the receipts and disbursements 

 of the Smithsonian Institution during the period covered by this report. 

 His certificate of examination supports the foregoing statement, and 



reads as follows: 



Washington, D. C, October 1, 1908. 

 The Executive Committee, Board op Regents, 



Smithsonian Institution, Washington, D. C. 

 Gentlemen: I certify that I have examined the accounts and vouchers of the Smith- 

 sonian Institution for the fiscal year ending June 30, 1908, and find the following cash 

 statement to be correct: 

 July 1, 1907, amount on hand $24,592.01 



receipts. 



Total receipts for year ending June 30, 1908 63,372.96 



Total 87,964.97 



disbursements. 



Total disbursements for year ending June 30, 1908 69, 198. 56 



June 30, 1908, balance on hand 18,766.41 



June 30, 1908, balance as per United States Treasurer's statement after 



deducting all outstanding checks unpaid 18, 766. 41 



Respectfully, yours, 



(Signed) J. E. Bates, 



Public Accountant and Auditor. 



All moneys received by the Smithsonian Institution from interest, 

 sales, refunding of moneys temporarily advanced, or otherwise, are 

 deposited with the Treasurer of the United States to the credit of the 

 Institution, and all payments are made by checks signed by the 

 secretary. 



The vouchers representing payments from the Smithsonian income 

 during the year ending June 30, 1908, each of which bears the approval 

 of the secretary, or, in his absence, of the acting secretary, and a cer- 

 tificate that the materials and services charged were applied to the 

 purposes of the Institution, have been examined by the auditor in 

 connection with the books of the Institution and found correct. 



The expenditures made by the disbursing agent of the Institution 

 and audited by the Auditor for the State and other Departments are 

 reported in detail to Congress, and wiU be found in the printed 

 document. 



