United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-03-01 monographic deposited born digital 45 p. GA 1.13:GAO-01-375 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-375 P0b002ee18037d780 f:d01375 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-01-375 machine generated eng fdlp REPORT GAOREPORTS-GAO-01-375 GAO-01-375 Accounting standards Internal controls Auditing standards Financial management Financial records Financial statement audits Reporting requirements World War II Veterans Memorial Fund Letter Report

GAO reviewed the financial statement audit reports for the American Battle Monuments Commission (ABMC) for fiscal years 2000 and 1999. GAO found that (1) the consolidating financial statements as of and for the fiscal year ended September 30, 2000, and comparative consolidated totals as of and for the fiscal year ended September 30, 1999, are presented fairly in conformity with U.S. generally accepted accounting principles, (2) although internal controls should be improved, ABMC had effective internal control over financial reporting and compliance with laws and regulations as of September 30, 2000, and (3) there are no reportable instances of noncompliance with selected provisions of laws and regulations GAO tested. However, during the audit, GAO noticed three deficiencies in internal controls over information technology systems. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-375/html/GAOREPORTS-GAO-01-375.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-375/pdf/GAOREPORTS-GAO-01-375.pdf GAO-01-375 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-375 Letter Report GAO-01-375; Financial Audit: American Battle Monuments Commission's; Accounting standards Internal controls Auditing standards Financial management Financial records Financial statement audits Reporting requirements World War II Veterans Memorial Fund Title 31 Section 3512 31 U.S.C. 3512 Title 36 Section 2103 Title 36 Chapter 21 36 U.S.C. 2103 36 U.S.C. Chapter 21 Public Law 105-225