Federally Chartered Corporation: Review of the Financial	 
Statement Audit Reports for the National Mining Hall of Fame and 
Museum for 1999 and 1998 (27-APR-01, GAO-01-645R).		 
								 
GAO reviewed the audit reports covering the financial statements 
of the National Mining Hall of Fame and Museum, for the years	 
ended December 31, 1999 and 1998. GAO's review disclosed no	 
reportable instances of noncompliance. The audit reports included
the auditors' opinions that the financial statements of the	 
corporation were presented fairly in accordance with generally	 
accepted accounting principles. 				 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-01-645R					        
    ACCNO:   A00917						        
  TITLE:     Federally Chartered Corporation: Review of the Financial 
             Statement Audit Reports for the National Mining Hall of Fame and 
             Museum for 1999 and 1998                                         
     DATE:   04/27/2001 
  SUBJECT:   Financial statement audits 			 
	     Museums						 
	     Accounting standards				 
	     Audit reports					 
	     Federal corporations				 
	     Reporting requirements				 

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GAO-01-645R

National Mining Hall of Fame and Museum

United States General Accounting Office Washington, DC 20548

April 27, 2001 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee
on the Judiciary House of Representatives

Subject: Federally Chartered Corporation: Review of the Financial Statement
Audit Reports for the National Mining Hall of Fame and Museum for 1999 and
1998

Dear Mr. Chairman: As requested, we reviewed the audit reports covering the
financial statements of the National Mining Hall of Fame and Museum, a
federally chartered corporation, for the years ended December 31, 1999 and
1998. The corporation?s purposes include honoring people who have made
contributions to the establishment, development, advancement, or improvement
of mining in the United States; and establishing and maintaining a library
and museum for collecting and preserving the history of mining.

Federally chartered corporations are required under 36 U. S. C. 10101 to
present the corporation?s assets and liabilities and reasonable detail on
the corporation?s income and expenses in annual financial statements,

obtain an annual financial audit by an independent public accountant, and
submit the auditors? reports and the corporation?s financial statements to
the Congress.

The objective of our review was to determine whether the audit reports
complied with the financial reporting requirements of the law. In carrying
out our work, we reviewed the corporation?s financial statements and the
accompanying notes, performed certain analytical procedures related to
information presented in the financial statements, reviewed the auditors?
reports, and made inquiries to corporation officials or the auditors as we
deemed necessary. We did not review the auditors? working papers. Our review
disclosed no reportable instances of noncompliance.

GAO- 01- 645R National Mining Hall of Fame and Museum Page 2 The audit
reports included the auditors? opinions that the financial statements of the

corporation were presented fairly in accordance with generally accepted
accounting principles. We are returning the audit reports you sent with your
letter.

Sincerely yours, Jeffrey C. Steinhoff Managing Director Financial Management
and Assurance

w/ o Enclosures (194026)
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