United States General Accounting OfTice Washington, D.C. 20548 Accounting and Information Management Division B-28 1856 May 14,1999 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federahv Chartered Coruoration: Review of the Financial Statement Audit Renort for the National Woman’s Relief Corns. Auxihat-v to the Grand Armv of the Republic, Incorporated. for Fiscal Year 1997 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial statements of the National Woman’s Relief Corps, Auxiliary to the Grand Army of the Republic, Incorporated, a federally chartered corporation, for the fiscal year ended August 3 1, 1997. The corporation’s purpose is to perpetuate the memory of the Grand Army of the Republic and to assist in the preservation and making available for research, the documents and records pertaining to the Grand Army of the Republic and its members. Federally chartered corporations are required under 36 U.S.C. 1102-l 103 to 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 analytical procedures related to information presented in the financial statements, reviewed the auditor’s report, and made inquiries to corporation off&& 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/AJMD-99-184RNational Woman’s Relief Corps B-281855 The audit report included the auditor’s opinion that the financial statements of the corporation were f&y presented on a modified cash basis of accounting. We are returning the audit.report you sent with your letter. Sincerely yours, ~@viirn David L. Clark Director, Audit Oversight and Liaison w/o enclosure (911928) Page2 GAOIAIMD-99-184RNational Woman’sRelief Corps Ordering 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 25 percent. Orders by mail: U.S. General Accounting Office P.O. Box 37050 Washington, DC 20013 or visit: Room 1100 700 4th St. NW (corner of 4th and G Sts. NW) U.S. General Accounting Office Washington, DC Orders may also be placed by caBing (202) 512-6000 or by using fax number (202) 512-6061, or TDD (202) 512-2537. Each day, GAO issues a list of newly available reports and testimony. To receive facsimile copies of the daily list or any list from the past 30 days, please caII (202) 512-6000 using a touchtone phone. A recorded menu wiR provide information on how to obtain these lists. For information on how to access GAO reports on the INTERNET, send an e-mail message with “info” in the body to: firstname.lastname@example.org or visit GAO’s World Wide Web Home Page at: httpd/www.gao.gov PRINTED ON ($$B RECYCLED PAPER United States BuLkMail General Accounting Office Postage & Fees Paid Washington, D.C. 20548-0001 GAO I Permit No. GlOO Official Business Penalty for Private Use $300 Address Correction Reauested
Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Woman's Relief Corps, Auxiliary to the Grand Army of the Republic Incorporated, for Fiscal Year 1997
Published by the Government Accountability Office on 1999-05-14.
Below is a raw (and likely hideous) rendition of the original report. (PDF)