Page:Pocket Manual of Rules of Order for Deliberative Assemblies (1876).djvu/144

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144
OFFICERS AND COMMITTEES.
[§ 52

ceived), the total amount paid out by order of the society, and the balance on hand. When this report is presented it is referred to an “auditing committee,” consisting of one or two persons, who examine the treasurer’s books and vouchers, and certify on his report that they “have examined his accounts and vouchers and find them correct, and the balance on hand is,” etc., stating the amount on hand. The auditing committee’s report being accepted is equivalent to a resolution of the society to the same effect, namely, that the treasurer’s report is correct.

In the case here supposed the real financial statement is made either by the board of trustees, or by the secretary or some other officer, according to the Constitution of the society. The principles involved are, that every officer who receives money is to account for it in a report to the society, and that whatever officer is responsible for the disbursements shall report them to the society. If the secretary, as in many societies, is really responsible for the expenses, the treasurer merely paying upon his order, then the secretary should make a full report of these expenses, so classified as to enable the society to readily see the amounts expended for various purposes.