REPORT OF THE TREASURER 177 



AUDITOR'S CERTIFICATE. 



28 State Street, Boston, 

 January 25th, 1912. 

 To the Finance Committee of the 



Massachusetts Horticultural Society. 



Gentlemen: 



In conpliance with your request I have made a thorough audit of the 

 books and general accounting affairs of the Massachusetts Horticul- 

 tural Society for the year which ended with the thirty-first day of 

 December, 1911, and herewith submit to you my report of the same. 



Report. 



I have proved the correctness of the ledger, journal, and cash books and 

 the small books tributary to the cash books, and saw that all balances were 

 properly carried forward. I examined all vouchers and checks repre- 

 senting the disbursements during the year and found the amount of cash 

 required by the cash book upon the first day of January, 1912, to have 

 been on hand and also examined the securities of the Society, finding 

 them in all details in accordance with the requirements of the records. 

 I traced all postings from the journal and cash books into the ledger 

 and certify that the balance sheet taken from it as of the 31st of December, 

 1911, is a correct abstract and that the Treasurer's statement of the assets 

 and liabilities of the Society upon said date is true to the best of my knowl- 

 edge and belief. 



In short, I satisfied myself that the work in connection with the account- 

 ing affairs of the Society was being intelligently and faithfully performed 

 and that the books and papers of the Society were in commendable condi- 

 tion. 



Yours very respectfully, 



Andrew Stewart, 

 Certified Public Accountant. 



