The secretary has the custody of all papers belonging to the society,
not specially under charge of any other officer. Sometimes his

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duties are also of a financial kind, when he should make such reports as
are prescribed in the next section.

52. Treasurer. The duties of this officer vary in different societies.
In probably the majority of cases he acts as a banker, merely holding
the funds deposited with him, and paying them out on the order of the
society signed by the secretary. His annual report, which is always
required, in this case consists of merely a statement of the amount on
hand at the commencement of the year, the amount received during the
year (stating from what source received), 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

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statement is made either by the board of trustees, or by the secretary
or some other officer, according to the Constitution of the society.