Southwestern Historical Quarterly
Affairs of the Association
GARY M. CUNNINGHAM
Certified Public Accountant
To the members
Texas State Historical Association
I have examined the records of the Texas State Historical Association
for the year ended August 31, 1973, and have prepared the following
Exhibit I. Comparative Statement of Assets and Equities (prepared
on a cash basis)
Exhibit II. Comparative Statement of Cash Receipts and Disburse-
Exhibit III. Comparative Statement of Cash Receipts and Disburse-
Exhibit IV. Comparative Statement of Fund Equities
I previously examined the records of the Association for the prior year.
My examination, except for cash receipts, was made in accordance
with generally accepted auditing standards and accordingly included such
tests of the records as I considered necessary in the circumstances. My ex-
amination of cash receipts was limited to recorded cash receipts deposited in
As further explained in Note I, the records of the Association are kept
and statements prepared on a cash receipts and disbursements basis. As
further explained in Note 2, the Association changed accounting procedures
during the year.
In my opinion the accompanying statements present fairly the assets
and equities of the Texas State Historical Association on August 3', 1973,
except for unrecorded assets explained in Note I and the recorded cash
transactions and changes in fund equities for the year then ended.
September 24, 1973
Texas State Historical Association. The Southwestern Historical Quarterly, Volume 77, July 1973 - April, 1974. Austin, Texas. The Portal to Texas History. http://texashistory.unt.edu/ark:/67531/metapth117148/. Accessed March 16, 2014.