This statement is TRUE.

Reasons:

• Secretary is a person who assists the management in achieving the objectives of the organization.
• He is an individual who assists the management in carrying out the operations of the business smoothly and efficiently. Along with the routine functions, the secretary performs a number of other functions too.
• These functions include managing the office and office work, conducting correspondence, conducting meetings, co‐ordinating departmental work, maintaining public relations and company image.
• The appointment of a secretary depends upon the laws governing the organization. The appointment may be full time or part time. Also, the secretary is not a member of the organization.
• The secretary is a paid employee of the organization wherein he is paid salary on the terms as agreed. As per the law though, Secretary is a senior official and occupies a pre‐dominant position in the business. He is not given any independent powers or authorities. He merely assists the management in achieving the objectives.
• He works as per the instructions and directives given by the top level management. He acts within the powers delegated to him by the managing body. The secretary assists the management in making decisions but has no power of decision making. 

Thus, the secretary is an employee who executes the decisions of the management of the organization.