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AIMD-99-167R 1 (1999-04-30)

handle is hein.gao/gaobacmza0001 and id is 1 raw text is: United States General Accounting Office (3 Washington, D.C. 20548 Accounting and Information Management Division B-281859 April 30, 1999 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corooration: Review of the Financial Statement Audit Report for the Reserve Officers Association of the United States for Fiscal Year 1998 Dear Mr. Chairman: As requested, we reviewed the audit report covering the financial statements of the Reserve Officers Association of the United States, a federally chartered corporation, for fiscal year ended March 31, 1998. The corporation's purpose is to support a military policy for the United States that will provide adequate national security. 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. GAO/AIMD-99-167R Reserve Officers Association of the United States

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