REPORT OF THE TREASURER. 263 



AUDITOR'S CERTIFICATE. 



28 State Street, Boston, 

 January 29th, 1909. 

 To the Finance Committee of the 



Mass.\chusetts Horticultural Society. 



Gentlemen: 



In compliance 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 Decem- 

 ber, 1908, and herewith submit to you my report of the same. 



Report. 



I 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 represent- 

 ing the disbursements during the year and found the amount of cash re- 

 quired by the cash book upon the first day of January, 1909, 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 day of December, 1908, 

 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 was being conscientiously and honestly performed 

 and that the books and papers of the Society were in their usual commend- 

 able condition. 



Yours very respectfully, 



Andrew Stewart, 



Examiner of Accounts. 



