This is the accessible text file for GAO report number GAO-07-666R 
entitled 'Federally Chartered Corporation; Financial Statement Audit 
Reports for the American Historical Association for Fiscal Years 2002-
2004' which was released on April 5, 2007. 

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April 5, 2007: 

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

Subject: Federally Chartered Corporation: Financial Statement Audit 
Reports for the American Historical Association for Fiscal Years 2002-
2004: 

Dear Mr. Sensenbrenner: 

As requested, we read the audit reports covering the financial 
statements of the American Historical Association, a federally 
chartered corporation, for the fiscal years ended June 30, 2004, 2003, 
and 2002. The corporation's purposes include promoting historical 
studies and collecting and preserving historical manuscripts. 

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 reports 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 reports. 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 reports included the auditor's 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. 

This letter is intended solely for your use. This letter will be 
available at no charge on GAO's Web site at 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 Joshua Marcus. 

Sincerely yours, 

Signed by: 

Steven J. Sebastian: 
Director: 
Financial Management and Assurance: 

(196146): 

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