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AIMD-99-166R 1 (1999-04-30)

handle is hein.gao/gaobacmyy0001 and id is 1 raw text is: United States General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-281854 April 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 National Ski Patrol System, Incorporated, for Fiscal Year 1998 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial statements of the National Ski Patrol System, Incorporated, a federally chartered corporation, for the fiscal year ended June 30, 1998. The corporation promotes public safety in skiing. 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 presentedih 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. GAO/AIMD-99-166R National Ski Patrol System, Incorporated

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