United States GAO General Accounting Off%e Washington, D.C. 20543 Accounting and Information _.. Management Division B-281852 March 19,1999 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federallv Chartered Coruoration: Review of the Financial Statement Audit ReDort for The National Mining Hall of Fame and Museum for 1997 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial &atements of The National Mining Hall of Fame and Museum, a federally chartered corporation, for the year ended December 341997. The purpose of the corporation is to recognize people who have made contributions to the establishment, development, advancement, or improvement of mining in the United States. The corporation has also established and maintained a library and museum for collecting and preserving matters related to mining. Federally chartered corporations are required under 36 U.S.C. 1102-1103to e present the corporation’s assets and liabilities and reasonable detail on the corporation’s income and expenses in annual financial statements, l obtain an annual financial audit by an independent public accountant, and . submit the auditor’s report and the corporation’s financial statements to the Congress. The objective of our review was to determine whether the audit. report complied with the financial reporting requirements of the law. In carrying out our work, we reviewed the corporation’s financial statements and the accompanying notes, performed certain analytical procedures related to information presented in the financial statements, reviewed the auditor’s report, and made inquiries to corporation officials or the auditor as we deemed necessary. We did not review the auditor’s working papers. Our review disclosed no reportable instances of noncompliance. GAO/AIMD-99-112R The National Mining Hail of Fame and Museum - B-28 1852 The audit report included the auditor’s opinion that the fmancial statements of the corporation were fairly presented in conformity with generally accepted accounting principles. We are returning the audit report you sent with your letter. n \ David L. Clark Director, Audit Oversight and Liaison Enclosure (911924) Page 2 GAO/A$lD-99-112R The National Mining Hall of Fame and Museum Orderina Information The first copy of each GAO report and testimony is free. Additional copies are $2 each. Orders should be sent to the following address, accompanied by a check or money order made out to the Superintendent of Documents, when necessary. VISA and Mastercard credit cards are accepted, also. Orders for 100 or more copies to be mailed to a single address are discounted 26 percent. Order by maih U.S. General Accounting Of&e P.O. Box 6015 Gaithersbarg, MD 20834-6015 or visit: Room 1160 700 4th St. NW (corner of 4th and G Sts. NW) U.S. General Accounting Office Washington, DC Orders may also be placed by calling (202) 5l2-6006 or by using fax number (301) 263-4066, or TDD (301) 413-0006. Each day, GAO issues a list of newly available reports and testimony. To receive fkcsimile copies of the daily list or any list f&m the past 30 days, please call (202) 612-6660 using a touchtone phone. A recorded menu will provide information on how to obtain these lists. For information on how to access GAO reports on the INTERNRT, send an e-mail message with “info” in the body to: i.ufo43%vww.gao.gov or visit GAO’s World wide Web Home Page at: httpzIwww.gao.gov PRINTED ON &y a RECYCLED PAPER United States General Accounting Office - W&dn.gton, D.C. 20548-0001 Official Business Pena& for Private Use $300 Address Correction Requested
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Mining Hall of Fame and Museum for 1997
Published by the Government Accountability Office on 1999-03-19.
Below is a raw (and likely hideous) rendition of the original report. (PDF)