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DCCULENT RESUM?
03456 -. (R2573702]
[Review of the Audit Report of the National Academy of Sciences
for the Year E1nde( June 30, 1975]. B-55712. September 13, 1977.
1 pp.
Report to Rep. Peter V. Rodino, Jr., chairman, Fouse Committee
on the Judiciary; by Robert F. Keller, Deputy Comptroller
General.
Issue Area: Accounting and Financial Reporting (2800).
ontact: Office of the Ccmptrcller General.
Budget Function: Miscellaneous: Financial Management and
Information Systems (1002).
Organizaticn Concerned: National Academy cf Sciences.
Congressiondl Relevance: House Committee on the Judiciary.
Authority: P.L. 88-504; 36 U.S.C 1101). 13 Stat. 806.
A review of the audit zeport of the National Academy of
Sciences for the year ended June 30, 1975, showed that, except
for the late receipt of the report, the audit and financial
reporting requirements of Publi*c Law 88-504 were met by this
federally chartered corporation. Findings/Conclusions: The
audit report was prepared by a firm of certified public
accountants and inclvided a statement of the scope of the uudit
and the auditcr's opinion that the financial statements
presented fairly the financial position of the National Academy
of Sciences at June 30, 1975, and the results of operations and
changes 1.n fund balances for the year then ended in conformity
with generally accepted accounting principles applied on a basis
consistent with that of the preceding year except for an
accounting change in 1S75, with which the audit firm concurred.
The report was due December 31, 1975, but was not received until
Augu. 1977. (SC)](ViewImageLocal?handle=hein.gao/gaobabmkz0001&div=1&collection=&method=preview&ext=.png&size=3)