International Certified Public Accounting Firm on GAO's Financial Audits, April 29, 2005

KPMG LLP's review of of the system of quality control for the accounting and auditing practice of the Financial Management and Assurance Team of the United States Government Accountability Office (GAO FMA) in effect for the year ended December, 31, 2004.

KPMG LLP found the system of quality control for the accounting and auditing practice of GAO FMA has been designed to meet the requirements of the applicable quality control standards established by the AICPA and Government Auditing Standards, and was complied with.