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AIMD-00-158R 1 (2000-05-05)

handle is hein.gao/gaobadwcq0001 and id is 1 raw text is: G ~GAO I IAccountablfty * ;tgrfty * RiM;abifty United States General Accounting Office Accounting and Information Washington, DC 20548 Management Division B-284866 May 5, 2000 The Honorable Henry J. Hyde Chairman, Committee on the Judiciary House of Representatives Subject: Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the General Federation of Women's Clubs for Fiscal Years 1997-1999 Dear Mr. Chairman: As requested, we reviewed the audit reports covering the financial statements of the General Federation of Women's Clubs, a federally chartered corporation, for the fiscal years ended June 30, 1997, 1998, and 1999. The corporation's objective is to communicate with and unite the various women's clubs and like organizations throughout the world for their mutual benefit and to promote their common educational, industrial, philanthropic, literary, artistic, and scientific interests. Federally chartered corporations are required under 36 U.S.C. 10101 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 reports 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 auditors' reports, and made inquiries to corporation officials or the auditors as we deemed necessary. We did not review the auditors' working papers. Our review disclosed no reportable instances of noncompliance. GAO/AIMD-00-158R General Federation of Women's Clubs

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