oversight

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)

          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