Federally Chartered Corporation: Financial Statement Audit	 
Reports for the American Historical Association for Fiscal Years 
2002-2004 (05-APR-07, GAO-07-666R).				 
                                                                 
GAO reviewed the audit reports covering the financial statements 
of the American Historical Association for fiscal years 2004,	 
2003, 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 U.S. generally accepted accounting principles.	 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-07-666R					        
    ACCNO:   A67868						        
  TITLE:     Federally Chartered Corporation: Financial Statement     
Audit Reports for the American Historical Association for Fiscal 
Years 2002-2004 						 
     DATE:   04/05/2007 
  SUBJECT:   Accounting standards				 
	     Audit reports					 
	     Federal corporations				 
	     Financial statement audits 			 
	     Reporting requirements				 

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GAO-07-666R

   

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           April 5, 2007

The Honorable F. James Sensenbrenner, Jr.
House of Representatives

Subject: Federally Chartered Corporation: Financial Statement Audit
Reports for the American Historical Association for Fiscal Years
2002-2004

Dear Mr. Sensenbrenner:

           As requested, we read the audit reports covering the financial
           statements of the American Historical Association, a federally
           chartered corporation, for the fiscal years ended June 30, 2004,
           2003, and 2002. The corporation's purposes include promoting
           historical studies and collecting and preserving historical
           manuscripts.
           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 reports 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
reports. 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 reports included the auditor's opinions that the financial
statements of the corporation were presented fairly in accordance with
U.S. generally accepted accounting principles. We are returning the audit
reports you sent with your letters.

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
Joshua Marcus.

Sincerely yours,

Steven J. Sebastian
Director
Financial Management and Assurance

(196146)

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