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GAO-03-1126R 1 (2003-09-18)

handle is hein.gao/gaobaamhp0001 and id is 1 raw text is: im Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 September 18, 2003 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the National Academy of Public Administration for Fiscal Years 2002 and 2001 Dear Mr. Chairman: As requested, we reviewed the audit reports covering the financial statements of the National Academy of Public Administration, a federally chartered corporation, for the fiscal years ended September 30, 2002 and 2001. The corporation's purpose is to provide independent advice and counsel on government organization, processes, and programs. Federally chartered corporations are required under 36 U.S.C. § 10101 to * present the corporation's assets and liabilities and reasonable detail on the corporation's income and expenses in annual financial statements, and * obtain an annual financial audit by an independent public accountant. The objective of our review was to determine whether the audit reports 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, and reviewed the auditors' reports. However, we did not review the auditors' working papers, and we are not rendering an audit opinion. Our review disclosed no reportable instances of noncompliance with the financial reporting requirements of the law. GAO-03-1126R National Academy of Public Administration

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