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 <subject>Data integrity</subject>
 <subject>Financial management</subject>
 <subject>Financial records</subject>
 <subject>Financial statement audits</subject>
 <subject>Internal controls</subject>
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 <title>Financial Management: Audit of the White House Commission on the National Moment of Remembrance for Fiscal Year 2004</title>
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<abstract>The White House Commission on the National Moment of Remembrance
(Commission) was created on December 28, 2000, by the National	 
Moment of Remembrance Act (act). The Commission&apos;s purpose is to  
sustain the American spirit through acts of remembrance, not only
on Memorial Day but also throughout the year, for those who died 
serving our country. Congress appropriated $1 million to the	 
Commission to fund its operations for fiscal years 2002 through  
2004. In fiscal year 2004, the Commission received net		 
appropriations of approximately $249,000, along with cash and	 
in-kind donations of approximately $102,000 from individuals and 
businesses. In addition, it had approximately $240,000 in	 
unexpended appropriations from prior fiscal years. The Commission
expended approximately $257,000 of appropriated funds and funded 
costs of approximately $102,000 with cash and in-kind donations  
received during the fiscal year. The act requires us to audit the
financial transactions of the Commission, and this report covers 
our work on its fiscal year 2004 financial transactions.</abstract>
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<note>Correspondence</note>
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 <searchTitle>GAO-05-791R; Financial Management: Audit of the White House Commission on the National Moment of Remembrance for Fiscal Year 2004;
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 <topic>Accountability</topic>
 <topic>Accounting procedures</topic>
 <topic>Accounting standards</topic>
 <topic>Data integrity</topic>
 <topic>Financial management</topic>
 <topic>Financial records</topic>
 <topic>Financial statement audits</topic>
 <topic>Internal controls</topic>
 <topic>Nonprofit organizations</topic>
 <topic>Reporting requirements</topic>
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  <partNumber>Volume 114 Page 3078</partNumber>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 116 Page 2049</partNumber>
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 <identifier type="Statute citation">116 Stat. 2049</identifier>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 117 Page 11</partNumber>
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 <identifier type="Statute citation">117 Stat. 11</identifier>
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  <partNumber>Volume 118 Page 3</partNumber>
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