oversight

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the American National Theatre and Academy for Fiscal Year 1997

Published by the Government Accountability Office on 1999-02-19.

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

      United States

GAO   General Accounting Office
      Washington, D.C. 20548

      Accounting and Information
      Management Division

          B-281839



          February 19,1999


      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 American National Theatre and Academv for Fiscal
               Year 1997

      Dear Mr. Chairman:

      As requested, we reviewed the audit report covering the fmancial statements of the American
      National Theatre and Academy, a federally chartered corporation, for the fiscal year ended
      June 30,1997. The corporation’s purpose is to advance interest in drama throughout the
      United States by furthering the production of plays and the sponsoring, encouraging, and
      developing the art and technique of the theatre.

      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/AIMD-99-64R American National Theatre and Academy
B-281839



The audit report included the auditor’s opinion that the financial statements of the
corporation were fairly presented in accordance with generally accepted accounting
principles. We are returning the audit report you sent with your letter.




David L. Clark
Director, Audit Oversight and Liaison


Enclosure




 (911911)




 Page 2                           GAO/AIMD-99-64R American National Theatre and Academy
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Address Correction    Requested
      United States

GAO   General Accounting Office
      Washington, D.C. 20548

      Accounting and Information
      Management Division

      B-281841



      February 19,1999


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


      Subject:    FederaIIv Chartered Cornoration: Review of the F’inancial Statement
                 Audit Reuort for the Blue Star Mothers of America, Inc., for Fiscal Year
                 1997

      Dear Mr. Chairman:

      As requested, we reviewed the audit report covering the financial statements of the Blue Star
      Mothers of America, Inc., a federally chartered corporation, for the fiscal year ended August
      31,1997. The purpose of the organization is, among other things, perpetuating the memory of
      all the men and women who have served our country as members of the armed forces and
      caring for unsupported mothers who gave their sons to the service of the nation.

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

      ;   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 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-99-63R Blue Star Mothers of America, Inc.
EL-281841



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.

y;2/f$,/-@


David L. Clark
Director, Audit Oversight and Liaison


Enclosure




(911913)




 Page 2
                                         GAO/AIMD-99-63R Blue Star Mothers of America, Inc.
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 Accountiug    Office
P.O. Box 37050
Washiugton, 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 calling (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 call (202) 512-6000 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 INTEBNET,
send an e-mail message with ‘info” in the body to:

i.nfo@www.gao.gov

or visit GAO’s World Wide Web Home Page at:

http&ww.gao.gov
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0fTicia.I Business
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Address   Correction   Requested