Financial Report for the Year Ended 31 December 1977

Helen G. Serfling
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To the Officers and Councilors of The American Society of Tropical Medicine and Hygiene:

We have examined the statements of assets, liabilities, and net worth (prepared on a cash basis with the exceptions noted below) of the American Society of Tropical Medicine and Hygiene and of the Tropical Medicine and Hygiene News as of 31 December 1977, and the related statements of cash receipts and disbursements for the year then ended. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.

The records of the Society consistently have been maintained, and its financial statements prepared on the cash basis, with the exception of the investment in Tropical Medicine and Hygiene News and an allowance for depreciation. The current financial statements have been prepared on the same basis.

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