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entitled 'Federally Chartered Corporation: Review of the Financial 
Statement Audit Reports for the Boy Scouts of America for 2002' which 
was released on October 10, 2003.

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October 10, 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:

Report for the Boy Scouts of America for 2002:

Dear Mr. Chairman:

As requested, we reviewed the audit report covering the financial 
statements of the Boy Scouts of America, a federally chartered 
corporation, for the year ended December 31, 2002. The corporation's 
purpose is to promote the ability of boys to do things for themselves 
and others; to train them in scoutcraft; and to teach them patriotism, 
courage, self-reliance, and kindred values.

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 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, and reviewed the auditors' report. 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 report included the auditors' opinion that the financial 
statements of the corporation were presented fairly in accordance with 
U.S. generally accepted accounting principles. We are returning the 
audit report you sent with your letter.

Sincerely yours,

Jeanette M. Franzel:

Director 
Financial Management and Assurance:

Signed by Jeanette M. Franzel:

w/o Enclosure:

(194325):