The Southwestern Historical Quarterly, Volume 76, July 1972 - April, 1973 Page: 354
Affairs of the Association
November 14, 1972
To the Members and the Executive Council
Texas State Historical Association
I have examined the records of the Texas State Historical Association
for the year ended August 31, 1972, and have prepared the accompany-
My examination was made in accordance with generally accepted
auditing standards and accordingly included such tests of the accounting
records and other accounting procedures as I considered necessary in
the circumstances except that my examination of cash receipts was
limited to recorded cash receipts deposited in banks.
I did not examine the records of the Association for the prior year.
The examination for that year was performed by another independent
Certified Public Accountant. Financial data for the prior year are pre-
sented for comparative purposes only and are not covered by the opinion
below. Data for the prior year have been adjusted and rearranged to
facilitate comparison with the current year.
As further explained in Note i, the records of the Association are
kept and the statements prepared on a cash receipts and disbursements
basis. As further explained in Note 2, the Association changed account-
ing procedures (with which I concur) to conform more nearly to a cash
receipts and disbursements basis of accounting.
In my opinion the accompanying statements present fairly the assets
and equities of the Texas State Historical Association on August 31,
1972, and the recorded cash transactions and changes in fund equities
for the year then ended except for the assets not recorded as described
in Note i.
GARY M. CUNNINGHAM
Certified Public Accountant
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Texas State Historical Association. The Southwestern Historical Quarterly, Volume 76, July 1972 - April, 1973, periodical, 1973; Austin, Texas. (texashistory.unt.edu/ark:/67531/metapth101202/m1/396/ocr/: accessed February 21, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting Texas State Historical Association.