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 1996-09-30 monographic deposited born digital 12 p. GA 1.13:AIMD-96-163 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-96-163 P0b002ee18037d806 f:ai96163 DGPO 2010-08-12 2011-03-23 GAOREPORTS-AIMD-96-163 machine generated eng fdlp REPORT GAOREPORTS-AIMD-96-163 AIMD-96-163 Financial statement audits Internal controls Advance funding Defense industry Information disclosure Auditing standards Accounting procedures Non-government enterprises Financial records Letter Report AIMD Pursuant to a legislative requirement, GAO reviewed the financial audit statements of SEMATECH, Inc., for the year ending December 31, 1995.<p/>GAO found that: (1) the SEMATECH 1995 financial statements conformed with generally accepted accounting principles; (2) there were no material internal control weaknesses or noncompliance with laws and regulations; (3) there was no indication that the auditor's opinion could not be relied upon; and (4) SEMATECH enhanced its disclosure of government agency funding and investments in notes to its 1995 financial statements. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-96-163/html/GAOREPORTS-AIMD-96-163.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-96-163/pdf/GAOREPORTS-AIMD-96-163.pdf GAO/AIMD-96-163 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-96-163 Letter Report GAO/AIMD-96-163; Financial Audit: Review of the Audit of SEMATECH's Financial Statements for 1995; Financial statement audits Internal controls Advance funding Defense industry Information disclosure Auditing standards Accounting procedures Non-government enterprises Financial records Public Law 100-180