Federally Chartered Corporation: Financial Statement Audit Report
for the National Women's Relief Corps, Auxiliary to the Grand
Army of the Republic, Incorporated, for Fiscal Years 2003 and
2002 (07-OCT-05, GAO-06-158R).
GAO reviewed the audit reports covering the financial statements
of the National Woman's Relief Corps, Auxiliary to the Grand Army
of the Republic, Incorporated, for fiscal years 2003 and 2002.
GAO found no reportable instances of noncompliance. The audit
report included the auditor's opinion that the financial
statements of the corporation were presented fairly on a modified
cash basis of accounting.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-06-158R
ACCNO: A39218
TITLE: Federally Chartered Corporation: Financial Statement
Audit Report for the National Women's Relief Corps, Auxiliary to
the Grand Army of the Republic, Incorporated, for Fiscal Years
2003 and 2002
DATE: 10/07/2005
SUBJECT: Accounting standards
Audit reports
Federal corporations
Financial statement audits
Reporting requirements
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GAO-06-158R
United States Government Accountability Office Washington, DC 20548
October 7, 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 Woman's Relief Corps, Auxiliary to the Grand Army
of the Republic, Incorporated, for Fiscal Years 2003 and 2002
Dear Mr. Chairman:
As requested, we read the audit report covering the financial statements
of the National Woman's Relief Corps, Auxiliary to the Grand Army of the
Republic, Incorporated, a federally chartered corporation, for the fiscal
years ended August 31, 2003 and 2002. The corporation's purposes include
perpetuating the memory of the Grand Army of the Republic and assisting in
the preservation and making available for research the documents and
records pertaining to the Grand Army of the Republic and its members.
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-06-158R National Woman's Relief Corps, Incorporated
The audit report included the auditor's opinion that the financial
statements of the corporation were presented fairly on a modified cash
basis of accounting. 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
(196059)
Page 2 GAO-06-158R National Woman's Relief Corps, Incorporated
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