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DCCUNMNT RESUME
03447 - [A2513E591
[Review of the Audit Report ol the National Icademy of Scien-es
for tho Year Ended June 30, 1976]. B-55712. JuJy 26, 1977. 1 pp.
Report to Rep. Peter W. Rodino, Jr., Chairman, House Committee
on +11-9 Judiciary; by Robert F. Keller, Deputy Comptroller
Gcneral.
Iss-. Area: Accounting and Financial Repoting (2800).
Contact: Office of the Comptroller General.
Budget Function: miscellaneous-: Fina-ncial Management and
Information Systems (1002).
Organization Concerned: Trans Country V&n lines, Inc.
Congressional Relevance: House Committee on the Judiciary.
Authcrity: (P.L. VO-504; 36 U.S.C. 110 ,1 13 Stat. 806.
A review :.f the audit report of the National ?cadcvy of
Sciences for the year t.ided June 30, 1976, Indicated that the
audit and Zi.-ncial reporting requirements of Public Law 88-504
had been net for fiscal year 1976. Findings/Conclusions: The
andlt repozt for this federally chartered corporation, which was
prepared by a fir. of certified public accountants, included a
statement of the scope of +he audit aid the auditor's opinion
that, subject to the effect, if any, on the financial statements
of the resolution of certain div*,-%te costs associated with U.S.
Government contracts, the financial statements presented fairly
the financial position of the National Academy of Fciences at
June 30, 1976. It also presented the results of the operations
and changes in fund balances for the year then ended in
conformity vith generally accepted accounting principles applied
on a basis consistent with the preceding year. (SC)](ViewImageLocal?handle=hein.gao/gaobaagtp0001&div=1&collection=&method=preview&ext=.png&size=3)