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AIMD-98-281R 1 (1998-09-01)

handle is hein.gao/gaobacmpd0001 and id is 1 raw text is: IiA United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-280822 September 1, 1998 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Report of the Blinded Veterans Association for Fiscal Year 1997 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial statements of the Blinded Veterans Association, a federally chartered corporation, for the fiscal year ended June 30, 1997. The corporation promotes the welfare of blinded veterans by providing educational programs as well as a variety of field service programs. Federally chartered corporations are required under 36 U.S.C. 1102-1103 to present the corporation's assets and liabilities and reasonable detail on the corporation's income and expenses in annual financial statements, obtain an annual financial audit by an independent public accountant, and submit the auditor's report and the corporation's financial statements to the Congress not later than 6 months following the close of the corporation's fiscal year. 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 reports, and made any necessary inquiries to corporation officials or the auditor as we deemed necessary. We did not review the auditor's working papers. The audit report included the auditor's opinion that the financial statements of the corporation were presented in conformity with generally accepted GAO/AIMD-98-281R Blinded Veterans Association i'c 1133

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