About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

AIMD-99-133R 1 (1999-03-30)

handle is hein.gao/gaobacmxs0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-281849 March 30, 1999 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 Military Chaplains Association of the United States of America for 1997 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial statements of the Military Chaplains Association of the United States of America, a federally chartered corporation, for the year ended December 31, 1997. The corporation was established to assist chaplains in the performance of the duties, promote the effectiveness of the Military Chaplaincy and encourage individuals to enter the chaplaincy. 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. 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 inquiries to corporation officials or the auditor as we deemed necessary. We did not review the auditor's working papers. Our review disclosed no reportable instances of noncompliance. /2 7> GAO/AIMD-99-133R Military Chaplains Association of the U.S.A.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most