This is the accessible text file for GAO report number GAO-07-329R 
entitled 'Federally Chartered Corporation: Financial Statement Audit 
Report for the National Woman's Relief Corps, Auxiliary to the Grand 
Army of the Republic, Inc., for Fiscal Years 2005 and 2004' which was 
released on January 26, 2007. 

This text file was formatted by the U.S. Government Accountability 
Office (GAO) to be accessible to users with visual impairments, as part 
of a longer term project to improve GAO products' accessibility. Every 
attempt has been made to maintain the structural and data integrity of 
the original printed product. Accessibility features, such as text 
descriptions of tables, consecutively numbered footnotes placed at the 
end of the file, and the text of agency comment letters, are provided 
but may not exactly duplicate the presentation or format of the printed 
version. The portable document format (PDF) file is an exact electronic 
replica of the printed version. We welcome your feedback. Please E-mail 
your comments regarding the contents or accessibility features of this 
document to Webmaster@gao.gov. 

This is a work of the U.S. government and is not subject to copyright 
protection in the United States. It may be reproduced and distributed 
in its entirety without further permission from GAO. Because this work 
may contain copyrighted images or other material, permission from the 
copyright holder may be necessary if you wish to reproduce this 
material separately. 

January 26, 2007: 

The Honorable F. James Sensenbrenner, Jr. 
House of Representatives: 

Subject: Federally Chartered Corporation: Financial Statement Audit 
Report for the National Woman's Relief Corps, Auxiliary to the Grand 
Army of the Republic, Inc., for Fiscal Years 2005 and 2004: 

Dear Mr. Sensenbrenner: 

As requested, we read the audit report covering the financial 
statements of the National Woman's Relief Corps, Auxiliary to the Grand 
Army of the Republic, Inc., a federally chartered corporation, for the 
fiscal years ended August 31, 2005 and 2004. The corporation's purposes 
include perpetuating the memory of the Grand Army of the Republic and 
assisting in the preservation and making available for research the 
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. 

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 on a modified cash 
basis of accounting. We are returning the audit report you sent with 
your letter. 

This letter is intended solely for your use. 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: 

(196134):