Federally Chartered Corporation: Financial Statement Audit Report
for the National Conference on Citizenship for Fiscal Years 2003 
and 2002 (30-SEP-05, GAO-05-1032R).				 
                                                                 
GAO reviewed the audit reports covering the financial statements 
of the National Conference on Citizenship for Fiscal Years 2003  
and 2002. GAO found 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-05-1032R					        
    ACCNO:   A38877						        
  TITLE:     Federally Chartered Corporation: Financial Statement     
Audit Report for the National Conference on Citizenship for	 
Fiscal Years 2003 and 2002					 
     DATE:   09/30/2005 
  SUBJECT:   Accounting standards				 
	     Audit reports					 
	     Federal corporations				 
	     Financial statement audits 			 
	     Reporting requirements				 

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GAO-05-1032R

United States Government Accountability Office Washington, DC 20548

September 30, 2005

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

Subject: 	Federally Chartered Corporation: Financial Statement Audit
Report for the National Conference on Citizenship for Fiscal Years 2003
and 2002

Dear Mr. Chairman:

As requested, we read the audit report covering the financial statements
of the National Conference on Citizenship, a federally chartered
corporation, for the fiscal years ended June 30, 2003 and 2002. The
corporation was established to promote citizenship throughout the United
States.

Federally chartered corporations are required under 36 U.S.C. S:10101 to

o  	present the corporation's assets and liabilities and reasonable detail
on the corporation's income and expenses in annual financial statements
and

o  obtain an annual financial audit by an independent public accountant.

Our objective was to advise you of any matters in the report regarding
compliance with the financial reporting requirements of the law. In
carrying out our work, we read the corporation's financial statements and
the accompanying notes, performed certain analytical procedures related to
information presented in the financial statements, and read the auditor's
report. We did not identify any instance of noncompliance with the above
financial reporting requirements of the law.

We did not perform an audit or review the auditor's working papers, and we
are not rendering an audit opinion.

                GAO-05-1032R National Conference on Citizenship

The audit report included the auditor's opinion that the financial
statements of the corporation were presented fairly in accordance with
U.S. generally accepted accounting principles. We are returning the audit
report you sent with your letter.

This letter is intended solely for your use and the use of the Committee
on the Judiciary. This letter will be available at no charge on GAO's Web
site at http://www.gao.gov.

If you have any questions or would like to discuss this letter, please
contact me at (202) 512-3406 or by e-mail at [email protected]. Contact
points for our Offices of Congressional Relations and Public Affairs may
be found on the last page of this letter. Key contributors to this letter
were David Elder, Charles Payton, and Lien To.

Sincerely yours,

Steven J. Sebastian
Director
Financial Management and Assurance

w/o Enclosure

(196055)

             Page 2 GAO-05-1032R National Conference on Citizenship
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