This is the accessible text file for GAO report number GAO-06-921R 
entitled 'Federally Chartered Corporation: Financial Statement Audit 
Report for the National Fallen Firefighters Foundation for Fiscal Years 
2004 and 2003' which was released on July 7, 2006. 

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July 7, 2006: 

The Honorable F. James Sensenbrenner, Jr.
Chairman:
Committee on the Judiciary:
House of Representatives: 

Subject: Federally Chartered Corporation: Financial Statement Audit 
Report for the National Fallen Firefighters Foundation for Fiscal Years 
2004 and 2003: 

Dear Mr. Chairman: 

As requested, we read the audit report covering the financial 
statements of the National Fallen Firefighters Foundation, a federally 
chartered corporation, for the fiscal years ended December 31, 2004 and 
2003. The corporation's purposes include assisting federal, state, and 
local efforts to recognize firefighters who die in the line of duty; 
managing the National Fallen Firefighters Memorial Service; providing 
assistance to the families of fallen firefighters; and promoting 
initiatives to increase public fire safety awareness. 

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. 

Our objective was to advise you of any matters in the report regarding 
compliance with the financial reporting requirements of the law. In 
carrying out our work, we read the corporation's financial statements 
and the accompanying notes, performed certain analytical procedures 
related to information presented in the financial statements, and read 
the auditor's report. We did not identify any instance of noncompliance 
with the above financial reporting requirements of the law. 

We did not perform an audit or review the auditor's audit 
documentation, and we are not rendering an audit opinion. 

The audit report included the auditor's 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. 

This letter is intended solely for your use and the use of the 
Committee on the Judiciary. This letter will be available at no charge 
on GAO's Web site at [Hyperlink, http://www.gao.gov]. 

If you have any questions or would like to discuss this letter, please 
contact me at (202) 512-3406 or by e-mail at sebastians@gao.gov. 
Contact points for our Offices of Congressional Relations and Public 
Affairs may be found on the last page of this letter. Key contributors 
to this letter were Charles Payton, Assistant Director; David Elder; 
and Franklin Ng. 

Sincerely yours, 

Signed by: 

Steven J. Sebastian: 

Director Financial Management and Assurance: 

(196111): 

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