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 2004-03-01 monographic deposited born digital 38 p. GA 1.13:GAO-04-404 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-404 P0b002ee18037938e f:d04404 DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-04-404 machine generated eng fdlp REPORT GAOREPORTS-GAO-04-404 GAO-04-404 Financial management Internal controls Accounting standards Auditing standards Reports management Financial records Financial statement audits Other Written Product A09376

In accordance with 36 U.S.C. 2103, we are responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission. We audited the financial statements of the Commission for the fiscal years ended September 30, 2003, and 2002. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations, and (3) Commission management complied with applicable laws and regulations. The American Battle Monuments Commission was created in 1923 to commemorate the sacrifices and achievements of U.S. Armed Forces where they have served overseas since April 6, 1917, and locations within the United States as directed by Congress. The Commission designs, administers, operates, and maintains 24 American military cemeteries on foreign soil and 25 federal memorials, monuments, and markers, 22 of which are on foreign soil. The Commission is also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining 4 nonfederal memorials with funds provided by those memorials' sponsors. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-404/html/GAOREPORTS-GAO-04-404.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-404/pdf/GAOREPORTS-GAO-04-404.pdf GAO-04-404 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-404 Other Written Product GAO-04-404; Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2003 and 2002; Financial management Internal controls Accounting standards Auditing standards Reports management Financial records Financial statement audits 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