oversight

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Safety Council for Fiscal Year 1998

Published by the Government Accountability Office on 1999-03-26.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

  United States
. General Accounting Office
  Washington, D.C. 20548

  Accoxinting and Information
  Management Division

      B-281853

      March 26,1999


  The Honorable Henry J. Hyde
  Chairman, Committee on the Judiciary
  House of Representatives


  Subject: Federallv Chartered Cornoration: Review of the Financial Statement
          Audit Renort for the National Safetv Council for Fiscal Year 1998


  Dear Mr. Chairman:

  As requested, we reviewed the audit report covering the financial statements of the National
  Safety Council, a federally chartered corporation, for the fiscal year ended June 30,1998. The
  purpose of the corporation is to promote safety to human life in the industries of the United’
  States.

  Federally chartered corporations are required under 36 U.S.C. 1102-1103to

  l      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

  l      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 ana&ticaI
 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-99-119R National Safety Council
B-281853


The audit report included the auditor’s opinion that,the financial 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.




David L. Clark
Director, Audit Oversight and Liaison


w/o enclosure




(911925)




Page 2
                                                  GAO/AZMD-99-119RNational Safety Council
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