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 2006-03-01 monographic deposited born digital 39 p. GA 1.13:GAO-06-348 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-348 P0b002ee18037687f f:d06348 DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-06-348 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-348 GAO-06-348 Accounting standards Auditing standards Financial management Financial records Financial statement audits Internal controls Reporting requirements Other Written Product A48020

In accordance with 36 U.S.C. 2103, GAO is responsible for conducting audits of the agencywide financial statements of the American Battle Monuments Commission (the Commission). GAO audited the financial statements of the Commission for the fiscal years ended September 30, 2005, and 2004. The audits were done to determine whether, in all material respects, (1) the Commission's financial statements were reliable, and (2) Commission management maintained effective internal control over financial reporting and compliance with laws and regulations. Also, GAO tested Commission management's compliance with selected laws and regulations. The 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 at 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 was also responsible for designing and constructing the national World War II Memorial on the Capitol Mall in Washington, D.C., and for maintaining six nonfederal memorials with funds provided by those memorials' sponsors. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-348/html/GAOREPORTS-GAO-06-348.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-348/pdf/GAOREPORTS-GAO-06-348.pdf GAO-06-348 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-348 Other Written Product GAO-06-348; Financial Audit: American Battle Monuments Commission's Financial Statements for Fiscal Years 2005 and 2004; Accounting standards Auditing standards Financial management Financial records Financial statement audits Internal controls Reporting requirements Title 31 Section 3512 31 U.S.C. 3512 Title 36 Section 2103 Title 36 Section 2109 Title 36 Chapter 21 36 U.S.C. 2103 36 U.S.C. 2109 36 U.S.C. Chapter 21 Title 40 Section 8906 40 U.S.C. 8906 Public Law 103-32