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AFMD-83-91 1 (1983-09-13)

handle is hein.gao/gaobabncp0001 and id is 1 raw text is: COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20648 B- 19 69 01 SEPTEMBER 13, 1963 To the President of the Senate and theD H I I I Speaker of the House of Representatives 122328 Subject: Examination of the United States Capitol Historical Society's Financial Statements for the Years Ended January 31, 1982 and 1981 (GAO/AFMD-8 3-91) This report summarizes the results of our review of the audit of the United States Capitol Historical Society's financial state- ments for the years ended January 31, 1982 and 1981. The Society was established in 1962 to enhance the public's understanding of the symbolism, growth, and significance of the United States Capi- tol. The Society retained G.P. Graham & Company, certified public accountants (CPAs), to audit its 1982 and 1981 financial state- ments. In the opinion of the CPAs, the Society's financial state- ments present fairly its financial position at January 31, 1982 and 1981, and the results of its operations for the years then ended, in conformity with generally accepted accounting principles applied on a consistent basis after restatement of a change, with which they concur, in the method of accounting for vacation pay benefits, as described in note F to the financial statements. We are required by 40 U.S.C. 193m-1 to audit the accounts of the Society for each year it conducts its activities. To provide a reasonable and cost effective means of assuring the Congress that the Society's financial position and results of operations are au- dited and reported on, we reviewed the workpapers and audit report prepared by the Society's CPAs. Our review was directed toward de- termining the extent to which we could rely on the work and report of the Society's CPAs. We performed s uch tests of the CPAs' work- papers and audit report, and such oth~r auditing procedures as we considered necessary in the circumstances to ensure that: --The Society's financial statements were prepared in accord- ance with generally accepted accounting principles. --The audit was made in accordance with generally accepted au- diting standards. (916762)

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