This is the accessible text file for GAO report number GAO-03-1130R 
entitled 'Federally Chartered Corporation: Review of the Financial 
Statement Audit Report for the Sons of Union Veterans of the Civil War 
for Fiscal Years 1999-2002' which was released on September 18, 2003.

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September 18, 2003:

The Honorable F. James Sensenbrenner, Jr.

Chairman, Committee on the Judiciary:

House of Representatives:

Subject: Federally Chartered Corporation: Review of the Financial 
Statement Audit:

Reports for the Sons of Union Veterans of the Civil War for Fiscal 
Years 1999-2002:

Dear Mr. Chairman:

As requested, we reviewed the audit reports covering the financial 
statements of the Sons of Union Veterans of the Civil War, a federally 
chartered corporation, for the fiscal years ended June 30, 1999 through 
June 30, 2002. The purpose of the corporation is to assist in 
preserving and making available for research, documents and records 
pertaining to the Grand Army of the Republic and its members.

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, and obtain an annual financial audit by an independent 
public accountant.

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, and reviewed the auditors' reports. However, we did not 
review the auditors' working papers, and we are not rendering an audit 
opinion. Our review disclosed no reportable instances of noncompliance 
with the financial reporting requirements of the law.

The audit reports included the auditors' opinions that the financial 
statements of the corporation were presented fairly in accordance with 
U.S. generally accepted accounting principles. We are returning the 
audit reports you sent with your letters.

Sincerely yours,

Jeanette M. Franzel:

Director Financial Management and Assurance:

Signed by Jeanette M. Franzel: 

w/o Enclosures:

(194344):