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)

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

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,

David L. Clark
Director, Audit Oversight and Liaison

w/o enclosure


  Page2                                       GAOIAIMD-99-184RNational Woman’sRelief Corps
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