Federally Chartered Corporation: Review of the Financial	 
Statement Audit Report for the Jewish War Veterans, U.S.A.,	 
National Memorial, Incorporated, for Fiscal Year 2000 (30-NOV-01,
GAO-02-260R).							 
								 
GAO reviewed the audit report covering the financial statements  
of the Jewish War Veterans, U.S.A., National Memorial,		 
Incorporated, for fiscal year 2000. GAO found no reportable	 
instances of noncompliance. The audit report included the	 
auditors' opinion that the financial statements of the		 
corporation were presented fairly in accordance with generally	 
accepted accounting principles. 				 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-02-260R					        
    ACCNO:   A02521						        
  TITLE:     Federally Chartered Corporation: Review of the Financial 
Statement Audit Report for the Jewish War Veterans, U.S.A.,	 
National Memorial, Incorporated, for Fiscal Year 2000		 
     DATE:   11/30/2001 
  SUBJECT:   Federal corporations				 
	     Financial statement audits 			 
	     Accounting standards				 
	     Audit reports					 
	     Reporting requirements				 

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GAO-02-260R
     
GAO- 02- 260R Jewish War Veterans, U. S. A., National Memorial, Inc.

United States General Accounting Office Washington, DC 20548

November 30, 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 Report for the Jewish War Veterans, U. S. A., National Memorial,
Incorporated, for Fiscal Year 2000

Dear Mr. Chairman: As requested, we reviewed the audit report covering the
financial statements of the Jewish War Veterans, U. S. A., National
Memorial, Incorporated, a federally chartered corporation, for the fiscal
year ended March 31, 2000. The corporation?s purposes include maintaining a
national memorial and museum dedicated to commemorating the service and
sacrifice by Americans of the Jewish faith in the Armed Forces of the United
States during periods of war.

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? report and the corporation?s financial statements to
the Congress.

The objective of our review was to determine whether the audit report
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?
report, 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- 02- 260R Jewish War Veterans, U. S. A., National Memorial, Inc. Page 2
The audit report included the auditors? opinion that the financial
statements of the

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

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

w/ o Enclosure (194076)
*** End of document. ***