Federally Chartered Corporation: Financial Statement Audit Report
for the National Woman's Relief Corps, Auxiliary to the Grand	 
Army of the Republic, Inc., for Fiscal Years 2005 and 2004	 
(26-JAN-07, GAO-07-329R).					 
                                                                 
GAO reviewed the audit reports covering the financial statements 
of the National Woman's Relief Corps, Auxiliary to the Grand Army
of the Republic, Inc., for fiscal years ended August 31, 2005 and
2004. GAO found no reportable instances of noncompliance. The	 
audit reports 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-07-329R					        
    ACCNO:   A65244						        
  TITLE:     Federally Chartered Corporation: Financial Statement     
Audit Report for the National Woman's Relief Corps, Auxiliary to 
the Grand Army of the Republic, Inc., for Fiscal Years 2005 and  
2004								 
     DATE:   01/26/2007 
  SUBJECT:   Accounting standards				 
	     Audit reports					 
	     Federal corporations				 
	     Financial statement audits 			 
	     Reporting requirements				 

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GAO-07-329R

   

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           January 26, 2007

The Honorable F. James Sensenbrenner, Jr.

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, Inc., for Fiscal Years 2005 and 2004

Dear Mr. Sensenbrenner:

           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, Inc., a federally chartered
           corporation, for the fiscal years ended August 31, 2005 and 2004.
           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 audit documentation,
and we are not rendering an audit opinion.

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. 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 Charles Payton, Assistant Director; David Elder; and
Franklin Ng.

Sincerely yours,

Steven J. Sebastian
Director
Financial Management and Assurance

(196134)

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