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AIMD-98-306R 1 (1998-09-18)

handle is hein.gao/gaobacmpz0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 Accv'nting and Information Management Division B-280662 September 18, 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 for the Women's Army Corps Veterans Association for Fiscal Year 1997 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial statements of the Women's Army Corps Veterans Association, a federally chartered corporation, for the fiscal year ended June 30, 1997. The corporation promotes the general welfare of all veterans, especially women veterans, who have served or are serving in the United States Army, the Army Reserve, and the Army National Guard. The corporation provides services and support to patients in medical facilities of the Department of Veterans Affairs throughout the United States. 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 report, and made any inquiries to corporation officials or the auditor as we deemed necessary. We did not review the auditor's worg papers. During GAO/AIMD-98-306R Women's Army Corps V rans' Association

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