United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2000-06-30 monographic deposited born digital 2 p. GA 1.13:AIMD-00-243R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-243R P0b002ee180393f89 f:ai00243r DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-00-243R machine generated eng fdlp REPORT GAOREPORTS-AIMD-00-243R AIMD-00-243R Accounting standards Financial statement audits Audit reports Federal corporations Reporting requirements Financial records Historic preservation Correspondence AIMD

Pursuant to a congressional request, GAO reviewed the audit report covering the financial statements of the Pearl Harbor Survivors Association for fiscal years ended September 30, 1998 and 1999, focusing on whether the audit report complied with the financial reporting requirements of the law.<p/>GAO noted that: (1) GAO did not review the auditors' working papers; (2) the audit reports included the auditors' opinions that with one exception, the financial statements of the corporation were presented fairly, in all material respects, on a modified cash basis of accounting; and (3) the exception related to the fact the auditors did not give an opinion on the inventory amounts. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-243R/html/GAOREPORTS-AIMD-00-243R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-00-243R/pdf/GAOREPORTS-AIMD-00-243R.pdf GAO/AIMD-00-243R https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-00-243R Correspondence GAO/AIMD-00-243R; Federally Chartered Corporation: Review of the Financial; Accounting standards Financial statement audits Audit reports Federal corporations Reporting requirements Financial records Historic preservation Title 36 Section 10101 36 U.S.C. 10101