Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Society Daughters of the American Colonists for Fiscal Year 1999 Page: 1 of 2
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A
GAO
Accountability * Integrity * Reliability
United States General Accounting Office
Washington, DC 20548
B-285348
June 16, 2000
The Honorable Henry J. Hyde
Chairman, Committee on the Judiciary
House of RepresentativesAccounting and Information
Management DivisionSubject: Federally Chartered Corporation: Review of the Financial Statement Audit
Report for the National Society Daughters of the American Colonists for Fiscal
Year 1999
Dear Mr. Chairman:
As requested, we reviewed the audit report covering the financial statements of the National
Society Daughters of the American Colonists, a federally chartered corporation, for the fiscal
year ended February 28, 1999. The corporation provides scholarships and awards, publishes
a yearbook, and participates in a variety of patriotic projects.
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 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-00-222R National Society Daughters of the American Colonists
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United States. General Accounting Office. Federally Chartered Corporation: Review of the Financial Statement Audit Report for the National Society Daughters of the American Colonists for Fiscal Year 1999, text, June 16, 2000; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc302466/m1/1/: accessed April 24, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.