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GAO-07-61R 1 (2006-10-26)

handle is hein.gao/gaocrptatzl0001 and id is 1 raw text is: 



  SGAO

       Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548


         October 26, 2006

         The Honorable Arlen Specter
         Chairman
         The Honorable Patrick J. Leahy
         Ranking Minority Member
         Committee on the Judiciary
         United States Senate

         The Honorable F. James Sensenbrenner, Jr.
         Chairman
         The Honorable John Conyers, Jr.
         Ranking Minority Member
         Committee on the Judiciary
         House of Representatives


         Subject: Financial Management: Review of the Financial Statement Audit of the
                 White House Commission on the National Moment of Remembrance for
                 Fiscal Year 2005 and Status of GAO Audit Recommendations


         The White House Commission on the National Moment of Remembrance
         (Commission) was created on December 28, 2000, by the National Moment of
         Remembrance Act.' The Commission's purpose is to sustain the American spirit
         through acts of remembrance, not only on Memorial Day but also throughout the
         year, for those who died serving our country.

         The National Moment of Remembrance Act requires us to annually audit the financial
         transactions of the Commission. However, as reflected in an Office of Management
         and Budget (OMB) memorandum,2 the Commission is subject to the Accountability of
         Tax Dollars Act of 2002 which was enacted on November 7, 2002.3 This act requires
         the Commission to annually prepare and submit audited financial statements to OMB


         'Pub. L. No. 106-579, 114 Stat. 3078 (Dec. 28, 2000) (reprinted at 36 U.S.C. § 116 note).

         2Office of Management and Budget, Memorandum for the Heads of Executive Departments and
         Agencies, Chief Financial Officers and Inspectors General: Amendments to OMB Bulletin No. 01-02,
         Audit Requirements for Federal Financial Statements, M-04-22, at 13 (Washington, D.C.: July 27,
         2004).
         3Pub. L. No. 107-289, 116 Stat. 2049 (Nov. 7, 2002) (codified, as amended, at 31 U.S.C. § 3515).


GAO-07-61R Commission on the National Moment of Remembrance

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