REPORT OF THE TREASURER 137 



Auditor's Certificate. 



40 State Street, Boston, 



March 5, 1919. 

 To the Finance Committee of the 



Massachusetts Horticultural Society. 

 Gentlemen: 



As requested by you I have made a thorough audit of the books and 

 general accounting affairs of the Massachusetts Horticultural So- 

 ciety for the year which ended with the thirty-first day of December, 1918, 

 and herewith submit to you my report of the same. 



Report. 



I reviewed and checked all additions, entries and postings in the books 

 of the Society which dealt with the income and outgo of moneys; examined 

 the checks and approved vouchers representing disbursements, which were 

 in all instances adequate to sustain the charges of moneys expended; saw 

 that all income was deposited in banks to the credit of the Society and found 

 the amount of cash required by the cash book upon the first day of January, 

 1919, to have been on hand. 



I examined the securities of the Society and they were in all details in 

 accordance with the requirements of the records. All postings from the 

 journal and cash books were traced into the ledger and I certify that the 

 balance sheet of the 31st day of December, 1918, 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 knowledge and belief. 



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

 ing affairs of the Society is being intelligently and faithfully performed and 

 that the books and papers of the Society are in commendable condition. 



Yours very respectfully, 



Andrew Stewart, 

 Certified Public Accountant. 



