bills that are approved by the executive officers; in others he can pay only such bills as have been approved by the society or its board, or the financial committee. Each society must adopt such a plan as is best adapted to its own needs. The treasurer should pay only bills that have been authorized by a vote of the society, or have been approved by some authority empowered to do so by the by-laws. The by-laws should leave no doubt as to whose approval is necessary to justify disbursements by the treasurer.
All funds collected by committees or officers should be turned over immediately to the treasurer unless the society has authorized otherwise. In many organizations the treasurer is required to report at every meeting of the society the amounts received and expended since the last meeting and the balance on hand. These reports may be given orally. Since they have not been audited, no action is taken upon them. The treasurer is required to make an annual report, however, which must contain full information as to the receipts and expenditures of every kind during the year. Sometimes similar reports are required quarterly. The details of dates and separate payments for any one object should never be given since they are a hindrance to the report's being understood. It is the duty of the auditing committee to examine into details by comparing the report with the vouchers, and to see that the report is correct. The report should be handed to the auditing committee in time
