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entitled 'Financial Audit: American Battle Monuments Commissionís 
Financial Statements for Fiscal Years 2008 and 2007' which was 
released on February 27, 2009.

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Report to Congressional Committees: 

United States Government Accountability Office: 
GAO: 

February 2009: 

Financial Audit: 

American Battle Monuments Commissionís Financial Statements for Fiscal 
Years 2008 and 2007: 

GAO-09-293: 

GAO Highlights: 

Highlights of GAO-09-293, a report to congressional committees. 

Why GAO Did This Study: 

In accordance with 36 U.S.C. 2103, GAO is responsible for conducting 
audits of the agencywide financial statements of the American Battle 
Monuments Commission (the Commission). GAO audited the financial 
statements of the Commission for the fiscal years ended September 30, 
2008, and 2007. The audits were done to determine whether, in all 
material respects, (1) the Commissionís financial statements were 
presented fairly and (2) Commission management maintained effective 
internal control over financial reporting and compliance with laws and 
regulations. Also, GAO tested Commission managementís compliance with 
selected laws and regulations. 

The Commission was created in 1923 to commemorate the sacrifices and 
achievements of U.S. Armed Forces where they have served overseas since 
April 6, 1917, and locations within the United States as directed by 
Congress. The Commission designs, operates, and maintains 24 American 
military cemeteries on foreign soil and 25 federal memorials, 
monuments, and markers, 22 of which are on foreign soil, that were 
financed from appropriated funds. The Commission was also responsible 
for designing and constructing the national World War II Memorial on 
the Capitol Mall in Washington, D.C., and for maintaining seven 
nonfederal memorials with funds provided by those memorialsí sponsors. 

What GAO Found: 

In GAOís opinion, the financial statements of the Commission as of 
September 30, 2008, and 2007, and for the fiscal years then ended, are 
presented fairly, in all material respects, in conformity with U.S. 
generally accepted accounting principles. Also, in GAOís opinion, the 
Commission maintained effective internal control over financial 
reporting (including safeguarding of assets) and compliance with laws 
and regulations as of September 30, 2008. In addition, GAO found no 
reportable instances of Commission noncompliance in fiscal year 2008 
with selected provisions of laws and regulations tested. 

In its audit of the Commissionís fiscal year 2007 financial statements, 
GAO reported a significant deficiency in two areas of the Commissionís 
information technology controls. Specifically, GAO reported that (1) 
user documentation was lacking for the Commissionís Foreign Service 
National (FSN) employee payroll and (2) security program and access 
controls over its computer systems, while improving, were not effective 
at all Commission locations. During fiscal year 2008, the Commission 
implemented a new FSN payroll system that eliminated the deficiency in 
user documentation, and improved its security program and access 
controls such that GAO no longer considers them to be a significant 
deficiency as of September 30, 2008. 

For fiscal year 2008, the Commission incurred program costs of $53.2 
million to maintain its 24 cemeteries and 25 federal memorials that 
were financed from appropriated funds. Another $.2 million of program 
costs incurred by Commission-administered trust funds were financed by 
private contributions for nonroutine repair and maintenance related to 
the World War II Memorial, purchase of grave site flowers, and the 
repair and maintenance of nonfederal memorials. 

Figure: The Commissionís WWI Meuse-Argonne Cemetery in Romagne, France 
(Photograph): 

[Refer to PDF for image] 

Source: American Battle Monuments Commission. 

[End of figure] 

View [hyperlink, http://www.gao.gov/products/GAO-09-293] or key 
components. For more information, contact Steven J. Sebastian at (202) 
512-3406 or sebastians@gao.gov. 

[End of section] 

Contents: 

Letter: 

Auditorís Report: 

Opinion on Financial Statements: 

Opinion on Internal Control: 

Compliance with Laws and Regulations: 

Consistency of Other Information: 

Objectives, Scope, and Methodology: 

Commission Comments: 

Managementís Discussion and Analysis: 

Financial Statements: 

Consolidating Balance Sheet: 

Consolidating Statement of Net Cost and Changes in Net Position: 

Consolidating Statement of Budgetary Resources: 

Notes to Consolidating and Consolidated Financial Statements: 

Other Information: 

Required Supplementary Information: 

Schedules of Heritage Assets: 

Abbreviations: 

FMFIA: Federal Managersí Financial Integrity Act of 1982: 

FSN: Foreign Service National: 

OMB: Office of Management and Budget: 

[End of section] 

United States Government Accountability Office: 
Washington, D.C. 20548: 

February 27, 2009: 

The Honorable Daniel K. Akaka: 
Chairman: 
The Honorable Richard Burr: 
Ranking Member: 
Committee on Veteransí Affairs: 
United States Senate: 

The Honorable Bob Filner: 
Chairman: 
The Honorable Steve Buyer: 
Ranking Member: 
Committee on Veteransí Affairs: 
House of Representatives: 

In accordance with 36 U.S.C. 2103, this report presents the results of 
our audits of the financial statements of the American Battle Monuments 
Commission (the Commission) for the fiscal years ended September 30, 
2008, and 2007. 

We are sending copies of this report to the Chairmen and Ranking 
Members of the Senate Committee on Appropriations and the House 
Committee on Appropriations. We are also sending copies to the Director 
of the Office of Management and Budget, the Secretary of the 
Commission, and other interested parties. This report also will be 
available at no charge on the GAO Web site at [hyperlink, 
http://www.gao.gov]. 

Should you or your staffs have any questions concerning this report, 
please contact me at (202) 512-3406 or at sebastians@gao.gov. Contact 
points for our Offices of Congressional Relations and Public Affairs 
may be found on the last page of this report. Key contributors to this 
engagement were Roger R. Stoltz, Patricia A. Summers, Edward R. 
Alexander, Jr., Cara L. Bauer, Emily M. Clancy, Maria C. Belaval, and 
Alejandra Ramos. 

Signed by: 

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

[End of section] 

United States Government Accountability Office: 
Washington, D.C. 20548: 

To the Secretary of the American Battle Monuments Commission: 

In accordance with 36 U.S.C. 2103, we are responsible for conducting 
audits of the agencywide financial statements of the American Battle 
Monuments Commission (the Commission). In our audits of the 
Commissionís financial statements for fiscal years 2008 and 2007, we 
found: 

* the consolidating financial statements as of and for the fiscal year 
ended September 30, 2008, and comparative consolidated totals as of and 
for the fiscal year ended September 30, 2007, are presented fairly, in 
all material respects, in conformity with U.S. generally accepted 
accounting principles; 

* the Commission had effective internal control over financial 
reporting (including safeguarding assets) and compliance with laws and 
regulations as of September 30, 2008; and 

* no reportable noncompliance with laws and regulations we tested. 

The following sections discuss in more detail (1) our basis for these 
conclusions; (2) our conclusions on Managementís Discussion and 
Analysis and other supplementary information; (3) our audit objectives, 
scope, and methodology; and (4) Commission comments. 

Opinion on Financial Statements: 

The Commissionís consolidating balance sheet as of September 30, 2008, 
consolidating statement of net cost and changes in net position, and 
consolidating statement of budgetary resources, with accompanying notes 
for the fiscal year then ended, and comparative consolidated totals as 
of and for the fiscal year ended September 30, 2007, are presented 
fairly, in all material respects, in conformity with U.S. generally 
accepted accounting principles. 

Opinion on Internal Control: 

The Commission maintained, in all material respects, effective internal 
control over financial reporting (including safeguarding assets) and 
compliance as of September 30, 2008. Commission internal control 
provided reasonable assurance that misstatements, losses, or 
noncompliance material in relation to the consolidating financial 
statements would be prevented or detected on a timely basis. Our 
opinion is based upon criteria established under 31 U.S.C. 3512 (c), 
(d) [Federal Managersí Financial Integrity Act (FMFIA)], and the Office 
of Management and Budget (OMB) Circular No. A-123, Managementís 
Responsibility for Internal Control. 

In our audit of the Commissionís fiscal year 2007 financial 
statements,[Footnote 1] we reported on internal control deficiencies we 
identified in the Commissionís information technology systems, which we 
considered collectively to represent a significant deficiency. 
Specifically, inadequate controls existed in the areas of (1) user 
documentation for the Commissionís Foreign Service National (FSN) 
employee payroll and (2) the Commissionís security program and related 
access controls at several locations. During fiscal year 2008, the 
Commission implemented a new FSN payroll system that eliminated the 
deficiency in user documentation, and improved its security program and 
access controls such that we no longer consider them individually or 
collectively to be a significant deficiency as of September 30, 2008. 

Compliance with Laws and Regulations: 

Our tests of the Commissionís compliance with selected provisions of 
laws and regulations for fiscal year 2008 disclosed no instances of 
noncompliance that would be reportable under U.S. generally accepted 
government auditing standards or OMB audit guidance. However, the 
objective of our audit was not to provide an opinion on overall 
compliance with laws and regulations. Accordingly, we do not express 
such an opinion. 

Consistency of Other Information: 

The Commissionís Management Discussion and Analysis and other 
information related to heritage assets presented in the Commissionís 
financial report contain a wide range of data, some of which are not 
directly related to the financial statements. We do not express an 
opinion on this information. However, we compared this information for 
consistency with the financial statements and discussed the methods of 
measurement and presentation with officials of the Commission. On the 
basis of this limited work, we found no material inconsistencies with 
the financial statements, U.S. generally accepted accounting 
principles, or OMB guidance. 

Objectives, Scope, and Methodology: 

Commission management is responsible for (1) preparing the financial 
statements in conformity with U.S. generally accepted accounting 
principles; (2) establishing, maintaining, and assessing internal 
control to provide reasonable assurance that the broad internal control 
objectives of FMFIA are met; and (3) complying with applicable laws and 
regulations. 

We are responsible for obtaining reasonable assurance about whether (1) 
the Commissionís financial statements are presented fairly, in all 
material respects, in conformity with U.S. generally accepted 
accounting principles, and (2) Commission management maintained 
effective internal control, the objectives of which are as follows: 

* Financial reporting: Transactions are properly recorded, processed, 
and summarized to permit the preparation of financial statements and 
other information in conformity with U.S. generally accepted accounting 
principles, and assets are safeguarded against loss from unauthorized 
acquisition, use, or disposition. 

* Compliance with applicable laws and regulations: Transactions are 
executed in accordance with (1) laws governing the use of budgetary 
authority; (2) other laws and regulations that could have a direct and 
material effect on the financial statements; and (3) any other laws, 
regulations, and governmentwide policies identified by OMB audit 
guidance. 

We are also responsible for (1) testing compliance with selected 
provisions of laws and regulations that have a direct and material 
effect on the financial statements and for which OMB guidance requires 
testing and (2) performing limited procedures with respect to certain 
other information appearing in the Commissionís annual financial 
report. In order to fulfill these responsibilities, we: 

* examined, on a test basis, evidence supporting the amounts and 
disclosures in the financial statements; 

* assessed the accounting principles used and significant estimates 
made by Commission management; 

* evaluated the overall presentation of the financial statements; 

* obtained an understanding of the Commission and its operations, 
including its internal control related to financial reporting 
(including safeguarding assets), and compliance with laws and 
regulations (including execution of transactions in accordance with 
budget authority); 

* tested relevant internal controls over financial reporting and 
compliance, and evaluated the design and operating effectiveness of 
internal control; 

* considered the process for evaluating and reporting on internal 
control and financial management systems under FMFIA; and 

* tested compliance with selected provisions of the following laws and 
regulations: 

- the Commissionís enabling legislation codified in 36 U.S.C. Chapter 
21, 

- public laws applicable to the World War II Memorial Fund, 

- Buffalo Soldiers Commemoration Act of 2005, 

- Fiscal Year 2008 Continuing Resolution, as amended, 

- Consolidated Appropriations Act, 2008, 

- Antideficiency Act, 

- Pay and Allowance System for Civilian Employees, and 

- Prompt Payment Act. 

We did not evaluate all internal controls relevant to operating 
objectives as broadly defined by FMFIA, such as those controls relevant 
to preparing statistical reports and ensuring efficient operations. We 
limited our internal control testing to controls over financial 
reporting and compliance. Because of inherent limitations in internal 
control, misstatements due to error or fraud, losses, or noncompliance 
may nevertheless occur and not be detected. We also caution that 
projecting our evaluation to future periods is subject to the risk that 
controls may become inadequate because of changes in conditions or that 
the degree of compliance with controls may deteriorate. 

We did not test compliance with all laws and regulations applicable to 
the Commission. We limited our tests of compliance to selected 
provisions of laws and regulations that have a direct and material 
effect on the financial statements and those required by OMB audit 
guidance that we deemed applicable to the Commissionís financial 
statements for the fiscal year ended September 30, 2008. We caution 
that noncompliance may occur and not be detected by these tests and 
that such testing may not be sufficient for other purposes. 

We performed our work in accordance with U.S. generally accepted 
government auditing standards and OMB audit guidance. 

Commission Comments: 

In commenting on a draft of this report, Commission management 
concurred with its facts and conclusions. 

Signed by: 

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

February 6, 2009: 

[End of section] 

Managementís Discussion and Analysis: 

American Battle Monuments Commission Annual Financial Report: 

Management's Discussion And Analysis (MDA) For The Fiscal Year Ended 
September 30, 2008: 

Mission: 

The American Battle Monuments Commission (the Commission)óguardian of 
Americaís overseas commemorative cemeteries and memorialsóhonors the 
service, achievements and sacrifice of the United States Armed Forces. 
Since 1923, the Commission has executed this mission by (1) 
commemorating the achievements and sacrifices of the United States 
Armed Forces where they have served overseas since April 6, 1917, 
through the erection and maintenance of suitable memorial shrines; (2) 
designing, constructing, operating, and maintaining permanent American 
military burial grounds in foreign countries; and (3) controlling the 
design and construction on foreign soil of U.S. military memorials, 
monuments, and markers by other U.S. citizens and organizations, both 
public and private, and encouraging their maintenance. The Commissionís 
fiscal year 2008 appropriation supported its continued commitment to 
the worldwide responsibilities that flow from this mission. 

In performance of its mission, the Commission administers, operates, 
and maintains 24 permanent American military cemeteries; 25 federal 
memorials, monuments, and markers; and seven nonfederal memorials. 
Three memorials are located in the United States; the remaining 
memorials and all of the Commissionís cemeteries are located in 14 
foreign countries, the U.S. Commonwealth of the Northern Mariana 
Islands, and the British dependency of Gibraltar. These cemeteries and 
memorials are among the most beautiful and meticulously maintained 
shrines in the world. The Commissionís World War I, World War II, and 
Mexico City cemeteries are closed to future burials except for the 
remains of U.S. war dead discovered in World War I and II battle areas. 

In addition to grave sites, the World War I and II cemeteries, together 
with three memorials on U.S. soil, commemorate by name on Tablets of 
the Missing those U.S. service members who were missing in action or 
lost or buried at sea during the First and Second World Wars and the 
Korean and Vietnam Wars. 

The Commission also administers trust funds to (1) build memorials 
authorized by Congress, but financed primarily from private 
contributions, commemorative coin proceeds, and investment earnings; 
(2) decorate grave sites with flowers from private contributions; and 
(3) maintain and repair nonfederal war memorials with private 
contributions. 

During fiscal year 2008, the Commission continued to ensure that its 
commemorative cemeteries and memorials remain fitting shrines to those 
who have served our nation in uniform since Americaís entry into World 
War I. 

The Commissionís mission statement: 

The American Battle Monuments Commissionóguardian of Americaís overseas 
commemorative cemeteries and memorialsóhonors the service, 
achievements, and sacrifice of United States Armed Forces. 

Organizational Structure: 

The Commissionís organizational structure for fiscal year 2008 is shown 
in figure 1. 

Figure 1: The Commissionís Organizational Structure: 

[Refer to PDF for image: illustration] 

Board of Commissioners (Chairman and 10 Commissioners appointed by the 
President): 

Commission Secretary (Appointed by the President): 
 
Executive Director: 
* Headquarters Staff: 
- Personnel & Administration; 
- Finance; 
- Engineering & Maintenance; 
- Public Affairs; 

* Regional Director (European) (17 cemeteries): 

* Regional Director (Mediterranean) (4 cemeteries): 

* Independent Cemeteries (3 cemeteries): 

[End of figure] 

The Commissionís policy-making body consists of an 11-member Board of 
Commissioners appointed by the President of the United States for an 
indefinite term and whose members serve without pay. The commissioners 
establish policy and ensure proper staff functioning in carrying out 
the mission of the Commission. During inspection visits to Commission 
cemeteries, they observe, inquire about, comment upon, and make 
recommendations on any and all aspects of Commission operations. The 
Commissionís daily operations are directed by an Executive Level 
Secretary, who is appointed by the President and assisted by an 
Executive Director, a member of the Senior Executive Service. 

The Commissionís headquarters office is in Arlington, Virginia and 
regional offices are located in Garches, France, just outside Paris, 
and in Rome, Italy. For fiscal year 2008, the Commission had a total of 
404 full-time equivalent (FTE) positions. U.S. citizens constituted 70 
members of the staff, while the remaining 334 were foreign service 
nationals employed at the Commissionís regional offices and at the 
cemeteries in the countries where the Commission operates. 

Operations Management: 

Operations management activities in fiscal year 2008 focused on funding 
salaries and benefits, service fees, scheduled maintenance and repairs, 
supplies, materials, spare parts, replacement of uneconomically 
repairable equipment, and capital improvements. 

For fiscal year 2008, the Commission received $44,600,000 from 
appropriations in its Salaries and Expenses account. Additionally, the 
Commission received $11,000,000 from appropriations in its Foreign 
Currency Fluctuation Account to be used to offset currency exchange 
losses. 

Figure 2 shows how the Commission has obligated funding from its 
Salaries and Expenses account, by object class. 

Figure 2: Fiscal Year 2008 Obligations by Object Class: 

[Refer to PDF for image: pie-chart] 

Compensation and Benefits: 53%; 
Contracts, Services, and Capital Improvements: 25%; 
Rent and Utilities: 8%; 
Printing and Supplies: 7%; 
Equipment: 5%; 
Travel and Transportation: 2%. 

[End of figure] 

With the help of Congress and the Office of Management and Budget, the 
Commission has eliminated its backlog of deferred maintenance projects 
and has moved toward a planned program to upgrade or replace outdated 
and deteriorating systems. The Commission takes a systemic look at its 
infrastructure and addresses areas that: (1) reduce the growth of 
operational and routine maintenance costs and (2) promote more 
effective long-term planning and budgeting. The programs associated 
with this level of effort include: 

* Equipment; 
* Horticulture; 
* Interpretation; 
* Handicapped Accessibility; 
* Headstones; 
* Quarters; 
* Roofs; 
* Security; 
* Service Areas; 
* Other Engineering. 

Within each of these program areas, the Commission has identified 
specific objectives and requirements essential to accomplish its 
mission. 

Performance Goals and Results: 

Summarized below are the Commissionís performance goals and results. 

Goal 1: To develop, operate, maintain, and improve Commission 
facilities as the worldís best commemorative sites. 

Objectives for Goal 1: 

* Develop, implement, and sustain best business practices for 
commemorative operations. 

* Sustain standardized processes for cemetery management and 
maintenance. 

* Strengthen management of engineering, horticulture, logistics, and 
interpretation programs. 

Strategy for Achieving Goal 1: 

The Commission takes a systematic look at its aging facilities. It 
addresses areas that will reduce the growth of operational and routine 
maintenance costs and promote more effective long-term planning, 
operations, and resource management. 

Since fiscal year 2000, the Commission has worked to resolve 
deficiencies noted during in-depth technical surveys conducted by 
professional engineering firms that applied current industry standards, 
regulations, and technological advances in making their assessment. The 
first priority established by the Commission focused on correcting 
deficiencies noted in its electrical and structural systems at the 
memorial cemeteries and monuments. In fiscal year 2008, the Commission 
continued its work on resolving infrastructure deficiencies and 
prioritized that work based on a systematic process of review and 
analysis. 

Selected Performance Results toward Achieving Goal 1: 

* In fiscal year 2008, the Commission completed top-to-bottom cemetery 
reviews within its European and Mediterranean Regions. These reviews 
assist in matching requirements to resources across engineering, 
logistics, and horticulture. 

* The Commissionís fiscal year 2006 appropriation included funding for 
a study to determine what action is warranted to reopen to the public 
the World War II Pointe du Hoc Ranger Monument in France and to 
preserve the long-term stability of this iconic symbol. The initial 
study was completed in May 2007 and the results called for additional 
studies. Further studies were completed in the summer of 2008. The 
Commission is working with the French government on a solution to 
preserve the Pointe du Hoc site. 

* In fiscal year 2008, the Commission introduced 10 program areas to 
advance a life cycle management emphasis. 

Goal 2: To value and invest in each employee. 

Objectives for Goal 2: 

* Recruit, develop, and retain a world-class workforce. 

* Recognize and award superior performance. 

* Create an environment in which employees feel that their needs are 
being met. 

* Develop a skilled and dedicated workforce by encouraging learning 
throughout the organization. 

* Ensure that employees have a stake in and can relate their jobs to 
the vision. 

* Ensure that employees are energized and ďfeel goodĒ about working at 
the Commission. 

* Communicate Commission programs and priorities to employees. 

Strategy for Achieving Goal 2: 

Employee assistance programs play a critical role in recruiting and 
retaining a world-class workforce. The Commission provides programs and 
assistance that help employees and prospective employees manage their 
personal and familial responsibilities concurrently with their jobs. 
This also enables employees to feel that their personal needs are being 
met. 

Selected Performance Results toward Achieving Goal 2: 

* In coordination with the Federal Occupational Health Services, a 
formal Employee Assistance Program was established for all employees, 
which provided services such as blood pressure monitors; 
defibrillators; health care books; free 24/7 professional counseling on 
such topics as adult care and aging; child care and parenting; 
pregnancy and adoption; legal assistance; debt consolidation; and an on 
line personal training program, among many other services. 

* An on line federal retirement calculator was made available that 
provides interactive retirement planning tools to help employees make 
critical decisions regarding retirement. 

* A Foreign Currency Allotment feature was established in coordination 
with the Commissionís servicing National Payroll Center. This enables 
Commission employees to establish payroll allotments in local foreign 
currencies to be deposited in foreign banks. This will save employees 
time and currency exchange fees. 

* In October 2007, a 3 hour block of instruction on estate and 
retirement planning was conducted for all of the Commissionís overseas 
U.S. personnel at the Superintendentsí Conference. 

* An Alternative Work Schedule Pilot Program was instituted to help 
employees balance family and workplace responsibilities. 

Goal 3: To have the Commissionís commemorative sites recognized 
worldwide as inspirational and educational visitor destinations. 

Objectives for Goal 3: 

* Increase public awareness and understanding of the Commissionís 
commemorative mission. 

* Increase the number of visitors to Commission cemeteries and 
memorials. 

* Satisfy constituentsí needs through timely distribution of 
information and products. 

Strategy for Achieving Goal 3: 

The competence, courage, and sacrifice of the men and women buried in 
Commission cemeteries and memorialized on Tablets of the Missing helped 
preserve freedom throughout the world. The Commission honors that 
service and sacrifice by operating and maintaining uniquely splendid 
commemorative cemeteries and memorials, but to truly honor the memory 
of those buried or memorialized at commemorative sites the Commission 
also must tell their stories. To achieve this objective, the Commission 
initiated an interpretive program that will adapt the storytelling 
techniques and visitor programs used so successfully in the new 
Normandy Visitor Center to the existing visitor buildings at its 23 
other cemeteries. 

The Commission continues its efforts to increase public awareness of 
its commemorative mission and encourage more U.S. and foreign citizens 
to visit its cemeteries and memorials worldwide. To achieve these 
objectives, the Commission focused its outreach program on relevant 
constituencies such as travel industry representatives and writers, 
national media publications, active duty military personnel, the U.S. 
diplomatic community, educators and students, and national veteransí 
groups. Concurrently, the Commission is expanding the amount of 
information provided to the public through its Web site and working to 
streamline the delivery of information products. 

Selected Performance Results toward Achieving Goal 3: 

* In support of next of kin and other customers who use its services, 
the Commission provided burial and memorialization site information; 
letters authorizing nonfee passports for members of the immediate 
family traveling overseas primarily to visit a Commission cemetery; in-
country travel information; and, upon arrival at the cemetery, escort 
to the appropriate grave or memorialization site. Requesters were 
provided a photograph taken of the appropriate headstone or section on 
the Tablet of the Missing, which was mounted on a color lithograph of 
the cemetery or memorial where a service member is buried or 
commemorated by name. The Commission also purchased floral decorations 
with donor funds and each donor was given a photograph of the headstone 
or Tablet of the Missing with the decoration in place. 

* In addition to responding to inquiries by friends and relatives of 
the war dead interred or memorialized at its sites, the Commission also 
provided information to the executive branch, Members of Congress, 
government agencies, historians, and other interested individuals. The 
Commission provided cemetery lithographs, photos, and other information 
throughout the year. 

* The Commission's Web site at [hyperlink, http://www.abmc.gov] 
provided visitors a convenient, user-friendly method to access 
information on the Commission, as well as its cemeteries, memorials, 
monuments, markers, and headquarters operations. In addition, 
information on U.S. war dead from the Korean and Vietnam Wars and those 
interred or commemorated at the Commissionís World War I and World War 
II cemeteries and memorials was accessible on the Web site. The quality 
and quantity of historical information on the Commission Web site was 
improved. A Normandy campaign interactive program developed for the Web 
is the first of 35 planned over the next decade, and efforts were begun 
to merge multiple Commission war dead databases into a single, 
integrated file with enriched information. 

* The Commissionís overseas commemorative sites are recognized for 
their beauty and inspirational qualities, yet few Americans are aware 
of their existence. Through a variety of methods, including using 
traveling displays and increasing contacts with media and 
representatives of the travel and tour industry, the Commission 
continued to work toward achieving its strategic goal of having its 
commemorative sites recognized for their educational and inspirational 
qualities. Commission cemeteries were the subject of several major 
newspaper travel articles and a cover story in the Veterans of Foreign 
Wars monthly magazine. The student ambassador program will renew its 
programmed visits to Florence cemetery in the summer of 2009 and a PBS 
documentary on the Commission is scheduled to air on Memorial Day in 
May 2009. The Commission strives to further expand public awareness of 
its overseas commemorative sites by working with editors of travel and 
veteransí publications, Web sites, major national media outlets, and 
national convention planners; and to develop a standard methodology to 
quantify the number of visitors to its cemeteries as a measurement of 
the success of the Commissionís public outreach efforts. 

* Throughout the year, the Commission hosted a variety of special 
events and commemorations including ceremonies on Memorial Day and 
Veterans Day. In addition, military units, veterans groups, and local 
citizens and organizations paid tribute to those who died while 
liberating their regions, whether through organized ceremonies or 
individual visits to graves ďadoptedĒ by local families. 

* The American Veterans of WWII, Korea, and Vietnam (AMVETS) and the 
Robert R. McCormick Tribune Foundation have generously donated 
chromatically tuned bells in carillons to enhance our overseas 
cemeteries. AMVETS installed the first carillon in our Manila cemetery 
in 1985 and subsequently formed a partnership with the foundation. In 
May 2008, a carillon was dedicated at the Suresnes American Cemetery in 
France, the 19th donated over the years. 

* To further satisfy constituent needs for information, the Commission 
strives to (1) produce five visitor brochures per year until each 
cemetery has a brochure tailored to its unique assets and storylines, 
(2) automate the lithograph production process to reduce delivery time 
to customers from up to 6 weeks to 1 week or less, (3) provide an 
online credit card ordering process for the Commissionís Flower Fund 
Program to speed and streamline the ordering process and reduce manual 
check processing, (4) develop two new interactive campaign programs per 
year for the Web, and (5) develop one cemetery virtual tour per year 
for the Web. 

Goal 4: To make the Commissionís business and resource management the 
best in government. 

Objectives for Goal 4: 

* Fully resource the Commissionís mission, vision, and standards. 

* Improve internal controls. 

* Leverage cutting-edge business technologies and practices. 

Strategy for Achieving Goal 4: 

The Commission recognizes that improved financial performance depends 
on putting useful and timely information in the hands of its managers 
so they can make timely and informed decisions. The fiscal year 2008 
budget not only supported the Commissionís daily accounting operations 
and proper internal controls, but allowed it to identify, develop, and 
employ additional management needs and reports to provide the best 
financial information available. 

Central to achieving the Commissionís business and resources process 
improvement goal are mechanisms that aid managers at all levels of the 
organization in monitoring and evaluating the wide variety of systems 
and programs inherent in its operations. 

The Commission must maximize the return on all resources provided by 
the Administration and the Congress. Its fixed costs continue to 
consume a greater percentage of its total salaries and expenses 
appropriation. 

Selected Performance Results toward Achieving Goal 4: 

* The Commissionís allocation processes and procedures annually fully 
fund its mandatory and operational requirements in order to achieve its 
mission requirements. 

* The Commission continues to receive ďclean opinionsĒ from its annual 
audit by the Government Accountability Office, with no material 
weaknesses noted. 

* The Commission continues to report that its internal control policies 
and procedures provide reasonable assurance that it complies with the 
provisions of 31 U.S.C. 3512 (c), (d) Ė Federal Managersí Financial 
Integrity Act (FMFIA). 

Financial Statements and Limitations: 

Since fiscal year 1997, the Commission has been required to produce 
financial statements and the Comptroller General of the United States 
has been required to independently audit these statements. Each year, 
the Commission has earned an unqualified opinion on its financial 
statements from the Government Accountability Office. 

The financial statements have been prepared to report the financial 
position and results of operations of the Commission, pursuant to the 
requirements of 31 U.S.C. 3515 (b). While the statements have been 
prepared from the books and records of the Commission in accordance 
with generally accepted accounting principles for federal entities and 
the formats prescribed by OMB, the statements are in addition to the 
financial reports used to monitor and control budgetary resources which 
are prepared from the same books and records. The statements are for a 
component of the U.S. Government, a sovereign entity. 

Management Integrity: Systems, Controls, Legal Compliance: 

The Commission is cognizant of the importance of, and need for, 
management accountability and responsibility as the basis for quality 
and timeliness of program performance, mission accomplishment, 
productivity, cost-effectiveness, and compliance with applicable laws. 
It has taken management actions to ensure that the annual evaluation of 
these controls is performed in a conscientious and thorough manner 
according to Office of Management and Budget regulations and guidelines 
and in compliance with 31 U.S.C. 3512 (c), (d), commonly known as 
FMFIA. The Commissionís evaluation of its system of internal management 
practices and controls during fiscal year 2008 revealed no material 
weaknesses. The objectives of the Commissionís internal management 
control policies and procedures are to provide reasonable assurance 
that: 

* obligations and costs are in compliance with applicable law; 

* funds, property, and other assets are safeguarded against waste, 
loss, unauthorized use, and misappropriation; 

* revenue and expenditures applicable to agency operations are promptly 
recorded and accounted for; and; 

* programs are efficiently and effectively carried out in accordance 
with applicable laws and management policy. 

Based on its evaluation, the Commission concluded that there is 
reasonable assurance that it complies with the provisions of FMFIA. The 
reasonable assurance concept recognizes that the cost of internal 
controls should not exceed the benefits expected to be derived and that 
the benefits reduce the risk of failing to achieve stated objectives. 

Future Effects, Risks, and Uncertainties: 

Changes in the rate of exchange for foreign currencies have a 
significant impact on the Commissionís day-to-day operations. In order 
to insulate the Commissionís annual appropriation against major changes 
in its purchasing power, Congress enacted legislation in 1988 (codified 
in 36 U.S.C. 2109) to establish a foreign currency fluctuation account 
in the U.S. Treasury. However, since the summer of 2006, the U.S. 
dollar has fallen precipitously against the euro. The Commission has 
been closely monitoring this because its budget is disproportionately 
affected by foreign currency fluctuation as over 70 percent of the 
budget is exposed to foreign currency. 

As a strategic hedge against currency fluctuation, the Commission 
proposed a change that would affect the appropriations language for the 
Foreign Currency Fluctuation Account. In seeking ďsuch sums as may be 
necessaryĒ language, the Commission would preserve its purchasing power 
against a suddenly falling U.S. dollar against the euro. 

Overall, by maintaining close scrutiny of the Commissionís obligation 
status, as well as monitoring and distributing the Foreign Currency 
Fluctuation Account balance, the Commission reduces its overall future 
financial risk to continued operations. 

[End of section] 

Financial Statements: 

Consolidating Balance Sheet: 

American Battle Monuments Commission: 
Consolidating Balance Sheet: 
As of September 30, 2008: 
(With Comparative Consolidated Total as of September 30, 2007): 

Assets: Intragovernmental: 

Fund balance with Treasury (note 2): 
General Fund, Cemeteries and Memorials: $24,426,075; 
Trust Funds, WWII and Other Trust Funds: $6,938,140; 
Total Funds, Total 2008: $31,364,215; 
Total Funds, Total 2007: $28,798,476. 

Treasury investments, net (note 3): 
Trust Funds, WWII and Other Trust Funds: $5,818,787; 
Total Funds, Total 2008: $5,818,787; 
Total Funds, Total 2007: $8,164,160. 

Total Intragovernmental: 
General Fund, Cemeteries and Memorials: $24,426,075; 
Trust Funds, WWII and Other Trust Funds: $12,756,927; 
Total Funds, Total 2008: $37,183,002; 
Total Funds, Total 2007: $36,962,636. 

Cash and foreign accounts (note 4): 
General Fund, Cemeteries and Memorials: $91,273; 
Trust Funds, WWII and Other Trust Funds: $405; 
Total Funds, Total 2008: $91,678; 
Total Funds, Total 2007: $92,902. 

Contributions receivable, net (note 5):	
General Fund, Cemeteries and Memorials: 0; 
Total Funds, Total 2008: 0; 
Total Funds, Total 2007: 0. 

General property and equipment, net (note 6):	
General Fund, Cemeteries and Memorials: $2,355,139; 
Total Funds, Total 2008: $2,355,139; 
Total Funds, Total 2007: $1,806,015. 

Heritage property (note 6): 
General Fund, Cemeteries and Memorials: 0; 
Total Funds, Total 2008: 0; 
Total Funds, Total 2007: 0. 

Total Assets: 
General Fund, Cemeteries and Memorials: $26,872,487; 
Trust Funds, WWII and Other Trust Funds: $12,757,332; 
Total Funds, Total 2008: $39,629,819; 
Total Funds, Total 2007: $38,861,553. 

Liabilities: Intragovernmental: 

Accounts payable: 
General Fund, Cemeteries and Memorials: $192,791; 
Total Funds, Total 2008: $192,791; 
Total Funds, Total 2007: $359,540. 

Accrued salaries and benefits: 
General Fund, Cemeteries and Memorials: $354,182; 
Total Funds, Total 2008: $354,182; 
Total Funds, Total 2007: $422,330. 

Total Intragovernmental: 
General Fund, Cemeteries and Memorials: $546,973; 
Total Funds, Total 2008: $546,973; 
Total Funds, Total 2007: $781,870. 

Accounts payable: 
General Fund, Cemeteries and Memorials: $2,243,694; 
Trust Funds, WWII and Other Trust Funds: $42,857; 
Total Funds, Total 2008: $2,286,551; 
Total Funds, Total 2007: $4,623,094. 

Other liabilities (note 7): 
General Fund, Cemeteries and Memorials: $3,905,677; 
Trust Funds, WWII and Other Trust Funds: $195; 
Total Funds, Total 2008: $3,905,872; 
Total Funds, Total 2007: $4,114,424. 

Total Liabilities: 
General Fund, Cemeteries and Memorials: $6,696,344; 
Trust Funds, WWII and Other Trust Funds: $43,052; 
Total Funds, Total 2008: $6,739,396; 
Total Funds, Total 2007: $9,519,388. 

Commitments and contingencies (note 8): 

Net Position (note 9): 

Unexpended appropriations: 
General Fund, Cemeteries and Memorials: $20,610,467; 
Total Funds, Total 2008: $20,610,467; 
Total Funds, Total 2007: $18,061,682. 

Cumulative Results of Operations (deficit): 
General Fund, Cemeteries and Memorials: ($434,324); 
Trust Funds, WWII and Other Trust Funds: $12,714,280; 
Total Funds, Total 2008: $12,279,956; 
Total Funds, Total 2007: $11,280,483. 

Total Net Position: 
General Fund, Cemeteries and Memorials: $20,176,143; 
Trust Funds, WWII and Other Trust Funds: $12,714,280; 
Total Funds, Total 2008: $32,890,423; 
Total Funds, Total 2007: $29,342,165. 

Total Liabilities and Net Position: 
General Fund, Cemeteries and Memorials: $26,872,487; 
Trust Funds, WWII and Other Trust Funds: $12,757,332; 
Total Funds, Total 2008: $39,629,819; 
Total Funds, Total 2007: $38,861,553. 

The accompanying notes are an integral part of these statements. 

Consolidating Statement of Net Cost and Changes in Net Position: 

American Battle Monuments Commission: 
Consolidating Statement Of Net Cost And Changes In Net Position: 
For the Year Ended September 30, 2008: 
(With Comparative Consolidated Total for the Year Ended September 30, 
2007): 

Program Costs: 

Intragovernmental program costs: Operations and maintenance; 
General Fund, Cemeteries and Memorials: $9,678,446; 
Trust Funds, WWII and Other Trust Funds: $14,865; 
Total Funds, Total 2008: $9,693,311; 
Total Funds, Total 2007: $4,288,293. 

Program costs with the public: Operations and maintenance; 
General Fund, Cemeteries and Memorials: $27,445,298; 
Trust Funds, WWII and Other Trust Funds: 215,730; 
Total Funds, Total 2008: $27,661,028; 
Total Funds, Total 2007: $29,984,368. 

Property and equipment (note 6):	
General Fund, Cemeteries and Memorials: $4,694,825; 
Total Funds, Total 2008: $4,694,825; 
Total Funds, Total 2007: $13,716,452. 

Foreign currency losses, net: 
General Fund, Cemeteries and Memorials: $11,394,894; 
Total Funds, Total 2008: $11,394,894; 
Total Funds, Total 2007: $13,453,070. 

Net Cost of Operations: 
General Fund, Cemeteries and Memorials: $53,213,463; 
Trust Funds, WWII and Other Trust Funds: $230,595; 
Total Funds, Total 2008: $53,444,058; 
Total Funds, Total 2007: $61,442,183. 

Changes In Net Position: 

Cumulative Results (Deficit) - Start of Year: 
General Fund, Cemeteries and Memorials: ($1,068,392); 
Trust Funds, WWII and Other Trust Funds: $12,348,875; 
Total Funds, Total 2008: $11,280,483; 
Total Funds, Total 2007: $12,886,861. 

Budgetary Financing Sources: 

Appropriations used: 
General Fund, Cemeteries and Memorials: $53,079,263; 
Total Funds, Total 2008: $53,079,263; 
Total Funds, Total 2007: $57,977,412. 

Total Budgetary Financing Sources: 
General Fund, Cemeteries and Memorials: $53,079,263; 
Total Funds, Total 2008: $53,079,263; 
Total Funds, Total 2007: $57,977,412. 

Other Financing Sources: 

Contributions: 
General Fund, Cemeteries and Memorials: $35,007; 
Trust Funds, WWII and Other Trust Funds: $459,686; 
Total Funds, Total 2008: $494,693; 
Total Funds, Total 2007: $813,646. 

Treasury investment earnings: 
General Fund, Cemeteries and Memorials: $136,314; 
Total Funds, Total 2008: $136,314; 
Total Funds, Total 2007: $320,432. 

Imputed financing: 
General Fund, Cemeteries and Memorials: $733,261; 
Total Funds, Total 2008: $733,261; 
Total Funds, Total 2007: $724,315. 

Total Other Financing Sources: 
General Fund, Cemeteries and Memorials: $768,268; 
Trust Funds, WWII and Other Trust Funds: $596,000; 
Total Funds, Total 2008: $1,364,268; 
Total Funds, Total 2007: $1,858,393. 

Total Financing Sources: 
General Fund, Cemeteries and Memorials: $53,847,531; 
Trust Funds, WWII and Other Trust Funds: $596,000; 
Total Funds, Total 2008: $54,443,531; 
Total Funds, Total 2007: $59,835,805. 

Less: Net Cost of Operations: 
General Fund, Cemeteries and Memorials: $53,213,463; 
Trust Funds, WWII and Other Trust Funds: $230,595; 
Total Funds, Total 2008: $53,444,058; 
Total Funds, Total 2007: $61,442,183. 

Net Increase (Decrease) for the Year: 
General Fund, Cemeteries and Memorials: $634,068; 
Trust Funds, WWII and Other Trust Funds: $365,405; 
Total Funds, Total 2008: $999,473; 
Total Funds, Total 2007: ($1,606,378). 

Cumulative Results (Deficit) - End of Year: 
General Fund, Cemeteries and Memorials: ($434,324); 
Trust Funds, WWII and Other Trust Funds: $12,714,280; 
Total Funds, Total 2008: $12,279,956; 
Total Funds, Total 2007: $11,280,483. 

Unexpended Appropriations: 

Unexpended Appropriations - Start of Year: 
General Fund, Cemeteries and Memorials: $18,061,682; 
Total Funds, Total 2008: $18,061,682; 
Total Funds, Total 2007: $33,809,576. 

Appropriations received: 
General Fund, Cemeteries and Memorials: $55,600,000; 
Total Funds, Total 2008: $55,600,000; 
Total Funds, Total 2007: $42,169,000. 

Other offsetting receipts and adjustments: 
General Fund, Cemeteries and Memorials: $28,048; 
Total Funds, Total 2008: $28,048; 
Total Funds, Total 2007: $60,518. 

Appropriations used: 
General Fund, Cemeteries and Memorials: ($53,079,263); 
Total Funds, Total 2008: ($53,079,263); 
Total Funds, Total 2007: ($57,977,412). 

Increase (decrease) in unexpended appropriations: 
General Fund, Cemeteries and Memorials: $2,548,785; 
Total Funds, Total 2008: $2,548,785; 
Total Funds, Total 2007: ($15,747,894). 

Unexpended Appropriations - End of Year: 
General Fund, Cemeteries and Memorials: $20,610,467; 
Total Funds, Total 2008: $20,610,467; 
Total Funds, Total 2007: $18,061,682. 

Total Net Position - End Of Year: 
General Fund, Cemeteries and Memorials: $20,176,143; 
Trust Funds, WWII and Other Trust Funds: $12,714,280; 
Total Funds, Total 2008: $32,890,423; 
Total Funds, Total 2007: $29,342,165. 

The accompanying notes are an integral part of these statements. 

Consolidating Statement of Budgetary Resources: 

American Battle Monuments Commission: 
Consolidating Statement Of Budgetary Resources: 
For the Year Ended September 30, 2008: 
(With Comparative Consolidated Total for the Year Ended September 30, 
2007): 

Budgetary Resources: 

Budgetary Authority: Appropriations: 
General Fund, Cemeteries and Memorials: $55,600,000; 
Total Funds, Total 2008: $55,600,000; 
Total Funds, Total 2007: $42,169,000. 

Budgetary Authority: Net transfer in for net foreign exchange loss: 
General Fund, Cemeteries and Memorials: $7,626,087; 
Total Funds, Total 2008: $7,626,087; 
Total Funds, Total 2007: $9,256,916. 

Budgetary Authority: Other (receipts collected): 
General Fund, Cemeteries and Memorials: $28,252; 
Trust Funds, WWII and Other Trust Funds: $699,090; 
Total Funds, Total 2008: $727,342; 
Total Funds, Total 2007: $1,101,089. 

Unobligated Balances: Start of year: 
General Fund, Cemeteries and Memorials: $10,997,432; 
Trust Funds, WWII and Other Trust Funds: $11,946,144; 
Total Funds, Total 2008: $22,943,576; 
Total Funds, Total 2007: $29,934,668. 

Unobligated Balances: Net transfer (out) for net foreign exchange 
(loss): 
General Fund, Cemeteries and Memorials: ($7,626,087); 
Total Funds, Total 2008: ($7,626,087); 
Total Funds, Total 2007: ($9,256,916). 

Unobligated Balances: Other adjustments: 
General Fund, Cemeteries and Memorials: ($260,807); 
Total Funds, Total 2008: ($260,807); 
Total Funds, Total 2007: $176,610. 

Total Budgetary Resources: 
General Fund, Cemeteries and Memorials: $66,625,684; 
Trust Funds, WWII and Other Trust Funds: $12,384,427; 
Total Funds, Total 2008: $79,010,111; 
Total Funds, Total 2007: $73,381,367. 

Status of Budgetary Resources: 

Obligations incurred - direct: 
General Fund, Cemeteries and Memorials: $54,371,487	
Trust Funds, WWII and Other Trust Funds: $857,811	
Total Funds, Total 2008: $55,229,298	
Total Funds, Total 2007: $50,558,257 

Unobligated balances available:	
General Fund, Cemeteries and Memorials: 12,254,197	
Trust Funds, WWII and Other Trust Funds: 11,526,616	
Total Funds, Total 2008: 23,780,813	
Total Funds, Total 2007: 22,823,110 

Total Status of Budgetary Resources: 
General Fund, Cemeteries and Memorials: $66,625,684	
Trust Funds, WWII and Other Trust Funds: $12,384,427	
Total Funds, Total 2008: $79,010,111	
Total Funds, Total 2007: $73,381,367 

Change in Obligated Balances: 

Obligations incurred for year: 
General Fund, Cemeteries and Memorials: $54,371,487	
Trust Funds, WWII and Other Trust Funds: $857,811	
Total Funds, Total 2008: $55,229,298	
Total Funds, Total 2007: $50,558,257 

Plus: Obligated balances, start of year: 
General Fund, Cemeteries and Memorials: $13,459,503	
Trust Funds, WWII and Other Trust Funds: $657,167	
Total Funds, Total 2008: $14,116,670	
Total Funds, Total 2007: $25,081,130 

Less: Adjustment to obligated balances:	
General Fund, Cemeteries and Memorials: ($4,735)	
Total Funds, Total 2008: ($4,735) 

Less: Gross outlays for year: 
General Fund, Cemeteries and Memorials: ($55,561,731)	
Trust Funds, WWII and Other Trust Funds: ($442,006)	
Total Funds, Total 2008: ($56,003,737)	
Total Funds, Total 2007: ($61,522,717) 

Obligated Balances, End of Year: 
General Fund, Cemeteries and Memorials: $12,264,524	
Trust Funds, WWII and Other Trust Funds: $1,072,972	
Total Funds, Total 2008: $13,337,496	
Total Funds, Total 2007: $14,116,670 

Net Outlays: 

Gross outlays for year:	
General Fund, Cemeteries and Memorials: $55,561,731	
Trust Funds, WWII and Other Trust Funds: $442,006	
Total Funds, Total 2008: $56,003,737	
Total Funds, Total 2007: $61,522,717 

Less: Offsetting collections: 
General Fund, Cemeteries and Memorials: ($205)	
Total Funds, Total 2008: ($205)	
Total Funds, Total 2007: ($6,522) 

Net Outlays: 
General Fund, Cemeteries and Memorials: $55,561,526	
Trust Funds, WWII and Other Trust Funds: $442,006	
Total Funds, Total 2008: $56,003,532	
Total Funds, Total 2007: $61,516,195 

The accompanying notes are an integral part of these statements. 

Notes to Consolidating and Consolidated Financial Statements: 

American Battle Monuments Commission: 
Notes To Consolidating And Consolidated Financial Statements: 
For the Fiscal Years Ended September 30, 2008 and 2007: 

Note 1. Significant Accounting Policies: 

A. Basis of Presentation: 

The accompanying consolidating and consolidated financial statements 
present the financial position, net cost of operations, changes in net 
position, and budgetary resources of the American Battle Monuments 
Commission (the Commission) in conformity with U.S. generally accepted 
accounting principles as used by the federal government. There are no 
intra-entity transactions to be eliminated. 

B. Reporting Entity and Funding Sources: 

The Commission is an independent agency within the executive branch of 
the federal government and was created by an Act of March 4, 1923, the 
current provisions of which are now codified in 36 U.S.C. Chapter 21. 
The Commissionís mission is to commemorate the sacrifices and 
achievements of U.S. Armed Forces where they have served overseas since 
April 6, 1917, the date of the United States entry into World War I, 
and at locations within the United States when directed by the 
Congress. The Commission designs, administers, constructs, operates, 
and maintains 24 American military cemeteries and 25 federal memorials, 
monuments, and markers (herein collectively referred to as memorials). 
Three of the memorials are located in the United States while all of 
the cemeteries and the remaining memorials are located on foreign soil 
in 14 foreign countries, the Marianas, and Gibraltar. The Commission is 
also responsible for maintaining 7 nonfederal memorials with funds 
received from the memorialsí sponsors. The Commission is headquartered 
in Arlington, Virginia. Field operations are conducted through regional 
offices located near Paris, France; and in Rome, Italy; and cemeteries 
in Manila, the Philippines; Mexico City, Mexico; and Panama City, 
Panama. 

The Commission also had responsibility for designing and constructing 
the National World War II Memorial located on the Mall in Washington, 
D.C. In accordance with 40 U.S.C. 8906(b), the Commission deposited 
$6.6 million into a separate Treasury account to offset the memorialís 
costs of perpetual maintenance. On November 1, 2004, the Commission 
signed an agreement with the National Park Service to formally transfer 
the National World War II Memorial to the Service for its future care 
and maintenance. Remaining funds reside in a trust fund in the U.S. 
Treasury to be used solely to benefit the World War II Memorial for 
other than routine maintenance expense. 

Commission programs are funded primarily through appropriations 
available without fiscal year limitation (no-year). The Commission also 
administers several trust funds established to: (1) build memorials 
authorized by the Congress, but which are funded primarily by private 
contributions, commemorative coin sales proceeds, and investment 
earnings; (2) decorate gravesites; and (3) maintain and repair certain 
nonfederal war memorials. 

C. Basis of Accounting: 

The Commissionís proprietary accounts (assets, liabilities, equity, 
revenue, and expenses) are maintained on the accrual basis, where 
appropriated funds are accounted for by appropriation year; operating 
expenses are recorded as incurred; and depreciation is taken on 
property, plant, and equipment not otherwise classified as heritage 
assets. Commission budgetary accounts are maintained on a budgetary 
basis, which facilitates compliance with legal constraints and 
statutory funds control requirements. The functional budget 
classification is Veteransí Benefits and Services. 

D. Fund Balances with Treasury: 

The Commissionís cash receipts and disbursements are processed by the 
U.S. Treasury. Fund balances with Treasury are composed of appropriated 
general funds and trust funds. 

E. Investments: 

In accordance with 36 U.S.C. 2113(b), the Commission is authorized to 
invest World War II Memorial Trust Fund receipts in U.S. Treasury 
securities. The Commission is also authorized under a modification to 
its original legislation to invest receipts from certain nonfederal war 
memorial organizations in U.S. Treasury securities. Treasury 
investments are recorded at par value plus unamortized premium or less 
unamortized discount. Premiums and discounts are amortized using the 
interest method. 

F. Foreign Currency: 

The Commissionís overseas offices maintain accounts of foreign 
currencies to be used in making payments in foreign countries. Amounts 
are recorded at a standard budget rate in U.S. dollars and a gain or 
loss recognized when paid in foreign currency. Appropriated monies are 
transferred from the Commissionís Foreign Currency Fluctuation Account 
to fund net currency losses. Cash accounts in foreign currencies are 
reported at the U.S. dollar equivalent using the Treasury exchange rate 
in effect on the last day of the fiscal year. 

G. Contributions and Revenue Recognition: 

The Commission recognizes unrestricted contributions or unconditional 
promises to give as revenue in the period of the initial pledge when 
sufficient verifiable evidence of the pledge exists. Conditional 
promises to give are recorded as revenue when the condition has been 
met. Unconditional promises to give may be temporarily restricted or 
permanently restricted. Temporarily restricted promises to give are 
released from restriction when the conditions have been met. 
Permanently restricted promises to give are recorded as revenue in the 
period donated; however, donors generally allow only the earned income 
to be used for general or specific purposes. In-kind contributions of 
goods and services are recognized at fair value by the Commission at 
the time the goods are received or the services are performed. 
Multiyear contributions due over a period of time are discounted to 
their present value based upon the short-term Treasury interest rate. 

H. Operating Materials and Supplies Inventories: 

The Commission has determined that operating materials and supplies 
located at its cemeteries are not significant amounts and that it is 
more cost beneficial to record them on the purchase method of 
accounting whereby items are expensed as purchased rather than when 
consumed. Consequently, the Commission reports no operating materials 
or supplies inventories. 

I. Property and Equipment: 

Purchases of general property and equipment of $25,000 or less are 
expensed in the year of acquisition. Purchases of personal property 
exceeding $25,000 are capitalized and depreciated on a straight-line 
basis over 5 years. Expenditures relating to real property exceeding 
$25,000 are capitalized and depreciated on a straight-line basis over 
30 years. Heritage assets are assets possessing significant cultural, 
architectural, or aesthetic characteristics. The Commission considers 
its cemeteries, and federal memorials, monuments, and markers acquired 
through purchase or donation to be noncollection heritage assets. 
Heritage assets acquired through purchase or donation are accounted for 
in the Commissionís property records, and are not presented in the 
balance sheet. Withdrawals of heritage assets are recorded upon formal 
agreement with recipients. Additional disclosure on individual heritage 
asset cemeteries and memorials are found in the Schedules of Heritage 
Assets presented as unaudited other information. Cemetery land is owned 
by the foreign countries in which cemeteries are located and is 
provided to the United States in perpetuity. 

J. Employee Benefits: 

The Commissionís civilian U.S. nationals hired after December 31, 1983 
are covered by the Federal Employeesí Retirement System (FERS), which 
was implemented on January 1, 1984. The Commissionís civilian U.S. 
nationals hired on or before December 31, 1983, could elect to transfer 
to FERS or remain with the Civil Service Retirement System (CSRS). For 
FERS employees, the Commission withholds .80 percent of base pay and as 
employer contributes 11.2 percent of base pay to this retirement 
system. For Federal Insurance Contribution Act (FICA) tax and Medicare, 
the Commission withholds 7.65 percent from FERS employeesí earnings, 
matches this amount on a dollar-for-dollar basis, and remits the total 
amount to the Social Security Administration. The Commission withholds 
7.00 percent of base pay plus 1.45 percent for Medicare from CSRS 
employeesí earnings and as employer contributes 7.00 percent of base 
pay plus 1.45 percent for Medicare. These deductions are then remitted 
to the Office of Personnel Management (OPM) and the Social Security 
Administration. OPM is responsible for governmentwide reporting of FERS 
and CSRS assets, accumulated plan benefits, and unfunded liabilities. 

On April 1, 1987, the federal government instituted the Thrift Saving 
Plan (TSP), a retirement savings and investment plan for employees 
covered by FERS and CSRS. The Commission contributes a minimum of 1 
percent of FERS employeesí base pay to TSP. For 2008, FERS employees 
could contribute up to $15,500 ($20,500 if at least age 50) on a tax-
deferred basis to TSP, which the Commission matches up to 4 percent of 
base pay. For 2008, CSRS employees may also contribute up to $15,500 
($20,500 if at least age 50) on a tax-deferred basis; however, they 
receive no matching contribution from the Commission. 

Retirement and other benefits for the Commissionís foreign national 
employees are paid by the Commission in accordance with the provisions 
of 10 host nation agreements negotiated by the U.S. Department of 
State. 

Annual leave is accrued as earned, and the resulting unfunded liability 
is reduced as leave is taken. Separation pay is provided in certain 
countries according to host nation agreements. Separation pay is 
accrued as earned, and the resulting unfunded liability is reduced when 
paid to the foreign national leaving the employ of the Commission. Each 
year balances in the accrued separation pay and annual leave accounts 
are adjusted to reflect current pay rates. To the extent that current 
or prior year appropriations are not available to fund annual leave and 
separation pay, funding will be obtained from future financing 
resources. Sick leave and other types of unvested leave are expensed 
when incurred. 

K. Imputed Financing: 

The Commission imputes financing for retirement and other benefits paid 
by OPM, financial audit costs incurred by the Government Accountability 
Office (GAO), and a heritage asset musical carillon donated each fiscal 
year. The Commission recognized these expenses and related imputed 
financing in its financial statements. A heritage asset musical 
carillon is also recognized each fiscal year as a donation by AMVETS 
and an in-kind expense. 

L. Use of Estimates: 

The preparation of financial statements requires management to make 
estimates and assumptions that affect the reported amount of assets and 
liabilities, as well as the disclosure of contingent assets and 
liabilities at the date of the financial statements, and the amount of 
revenues and expenses reported during the reporting period. Actual 
results could differ from those estimates. 

Note 2. Fund Balances with Treasury: 

All undisbursed account balances with the U.S. Treasury, as reflected 
in the Commissionís records, as of September 30 are available and were 
as follows: 

Appropriated Funds:	
2008 General Fund: $17,830,649; 
2008 Total: $17,830,649; 
2007 Total: $21,223,693. 

Currency Fluctuation	
2008 General Fund: 6,595,426; 
2008 Total: 6,595,426; 
2007 Total: 3,136,717. 

Other Trust Funds
2008 Trust Funds: $6,938,140; 
2008 Total: 6,938,140; 
2007 Total: 4,438,066. 

2008 General Fund: $24,426,075; 
2008 Trust Funds: $6,938,140; 
2008 Total: $31,364,215; 
2007 Total: $28,798,476. 

Note 3. Treasury Investments, Net: 

As of September 30, the Commissionís Trust Fund investments in U.S. 
Treasury notes, which are marketable securities due within 2 years were 
as follows: 

FY 08: 
Cost: $5,700,000; 
Interest Rates: 4.625%; 
Net Premium/(Discount): $30,912; 
Interest: Receivable: $87,875; 
Net Investment: $5,818,787. 

FY 07: 
Cost: $8,085,000; 
Interest Rates: 4.375%; 
Net Premium/(Discount): $(9,270); 
Interest: Receivable: $88,430; 
Net Investment: $8,164,160. 

Amortization is on the interest method, and amortized cost approximated 
market as of September 30. 

Note 4. Cash and Foreign Accounts 

Outside the United States, the Commission makes payments in U.S. and 
foreign currencies through imprest cash funds and Treasury-designated 
depository commercial bank accounts, which as of September 30 were as 
follows: 

Imprest Cash Funds: 
2008: $46,746; 
2007: $45,019. 

Foreign Bank Accounts: 
2008: $44,527; 
2007: $46,771. 

Undeposited Cash-Trust:	
2008: $405; 
2007: $1,112. 

2008 total: $91,678; 
2007 total: $92,902. 

Note 5. Contributions Receivable: 

The Commission has a pledge from a living trust valued at $139,554 as 
of September 30, 2008. However, due to the uncertainty of time and 
amount when the pledge is collected, the contribution will be 
recognized at the amount when received. 

Note 6. General and Heritage Property and Equipment: 

General property and equipment acquisitions with an aggregate cost 
basis of $25,000 or less and all acquisitions of heritage assets which 
totaled $4,694,825 were expensed by the Commission in fiscal year 2008. 
This included $4,061,634 related to the Normandy Visitor Center, a 
heritage asset. In fiscal year 2007, $13,716,452 was expensed, which 
included $12,540,802 of costs related to the construction of the 
Normandy Visitor Center. Since the 1960s, the Commissionís European 
Regional Office near Paris, France, has occupied a residential 
structure owned by the United States government. The Commission is 
responsible for all utilities, maintenance, and repairs. While the 
structure has the characteristics of a heritage asset, it has been used 
as general property. However, it is now fully depreciated, and no value 
is contained in the Commissionís financial statements. 

General property and equipment as of September 30 was as follows: 

Category: 

Buildings: 
2008 Cost: $923,710; 
2008 Accumulated Depreciation: $134,565; 
2008 Net: $789,145; 
2007 Cost: $923,461; 
2007 Accumulated Depreciation: $103,814; 
2007 Net: $819,647. 

Accounting Systems: 
2008 Cost: 2,039,026; 
2008 Accumulated Depreciation: 1,794,890; 
2008 Net: 244,136; 
2007 Cost: 1,760,065; 
2007 Accumulated Depreciation: 1,760,065; 
2007 Net: 0. 

Equipment: 	
2008 Cost: 3,441,212; 
2008 Accumulated Depreciation: 2,119,354; 
2008 Net: 1,321,858; 
2007 Cost: 2,919,282; 
2007 Accumulated Depreciation: 1,932,914; 
2007 Net: 986,368. 

Total: 
2008 Cost: $6,403,948; 
2008 Accumulated Depreciation: $4,048,809; 
2008 Net: $2,355,139; 
2007 Cost: $5,602,808; 
2007 Accumulated Depreciation: $3,796,793; 
2007 Net: $1,806,015. 

Heritage assets are significant to the mission of the Commission to 
design, construct, and maintain historical cemeteries and memorials. 
The Commission presents its heritage assets in three categories; 
cemeteries, federal memorials, and nonfederal memorials. Changes in 
heritage assets for fiscal year 2008 were as follows: 

Beginning of Year 10-1-07: 
Cemeteries: 24; 
Federal	Memorials: 25; 
Nonfederal Memorials: 7. 

Number Acquired, Fiscal Year 2008: 
Cemeteries: 0; 
Federal	Memorials: 0; 
Nonfederal Memorials: 0. 

Number Withdrawn, Fiscal Year 2008: 
Cemeteries: 0; 
Federal	Memorials: 0; 
Nonfederal Memorials: 0. 

End of Year 9-30-08: 
Cemeteries: 24; 
Federal	Memorials: 25; 
Nonfederal Memorials: 7. 

Through September 30, 2008, Commission cemeteries contain over 131,000 
interments. Over 94,000 Honored War Dead, whose remains were not 
recovered, are memorialized in the cemeteries and federal memorials 
that encompass over 1,600 acres. This land is provided to the 
Commission through host agreements with foreign countries for permanent 
use as cemeteries and memorials. 

Note 7. Other Liabilities: 

Other liabilities as of September 30 were as follows: 

Accrued Salaries and Benefits: 
2008: $1,116,214; 
2007: $1,239,990. 

Unfunded Separation Pay Liability: 
2008: $1,634,931; 
2007: $1,665,616. 

Unfunded Annual Leave: 
2008: $1,154,727; 
2007: $1,208,818. 

Total: 
2008: $3,905,872; 
2007: $4,114,424. 

Under a host nation agreement, the Commissionís Italian employees earn 
separation pay for each year of service with the Commission. The 
Commission recognized an unfunded liability for separation pay for 
these employees of $1,634,931 as of September 30, 2008, and $1,665,616 
as of September 30, 2007. 

A portion of pension and other retirement benefits (ORB) expense is 
funded by an imputed financing source to recognize the amount of 
pension and ORB unfunded liabilities assumed by OPM. These costs are 
computed in accordance with cost factors provided by OPM. For fiscal 
year 2008, the Commission incurred $1,111,431 of pension and ORB costs, 
$333,261 of which was imputed. For fiscal year 2007, the Commission 
incurred $1,173,374 of pension and ORB costs, $364,315 of which was 
imputed. Total imputed costs of $733,261 for fiscal year 2008 and 
$724,315 for fiscal year 2007 included audit services provided by GAO. 

Note 8. Lease Agreements: 

The Commission has no capital leases. The Commissionís Arlington, 
Virginia, headquarters, including office space for the WWII Memorial 
Project, are rented under a 5-year operating lease expiring in July 
2012. 

In May 2008, the Commissionís Mediterranean Regional Office moved from 
commercial leased space to the United States Embassy in Rome. Payment 
for the Rome office space will be made beginning in FY 2009 through the 
International Cooperative Administrative Support Services (ICASS) 
program with the U.S. State Department. The Mediterranean Regional 
Office Director and Florence Cemetery Superintendentís living quarters 
are rented under operating leases expiring in December 2009 and 
September 2011, respectively. 

Living quarters for the Normandy Visitor Center Director and Assistant 
Director are rented under operating leases expiring in February 2013 
and August 2009, respectively. Six other living quarters leases for the 
benefit of the Commissionís European Regional Office have been signed 
by the U.S. State Department and therefore, the Commission has no 
future liability for these leases. 

Rent expense for fiscal year 2008 operating leases was $782,774. Future 
minimum payments due on operating leases as of September 30, 2008, are 
as follows: 

Fiscal Year 2009: $805,586; 
Fiscal Year 2010: $722,032; 
Fiscal Year 2011: $712,811; 
Fiscal Year 2012: $602,391; 
Fiscal Year 2013: $5,617; 
Fiscal Year, After 5 years: 0; 
Total: $2,848,437. 

Note 9. Net Position: 

Net position balances as of September 30, 2008, were as follows: 

Unexpended Appropriations: Unobligated: 
General Fund: $12,254,197[1]; 
Trust Funds: [Empty]; 
Total: $12,254,197. 

Unexpended Appropriations: Undelivered Orders: 
General Fund: $8,356,270; 
Trust Funds: [Empty]; 
Total: $8,356,270. 

Total: 
General Fund: $20,610,467; 
Trust Funds: [Empty]; 
Total: $20,610,467. 

Cumulative Results of Operations (deficit): Unrestricted: $(434,324)	
General Fund: $11,684,165; 
Trust Funds: [Empty]; 
Total: $11,249,841. 

Cumulative Results of Operations (deficit): Restricted for Undelivered 
Orders: 
General Fund: $1,030,115; 
Trust Funds: [Empty]; 
Total: $1,030,115. 
	
Total: 
General Fund: $(434,324); 
Trust Funds: $12,714,280; 
Total: $12,279,956. 

Total Net Position: 
General Fund: $20,176,143; 
Trust Funds: $12,714,280; 
Total: $32,890,423. 

Net position balances as of September 30, 2007, were as follows: 

Unexpended Appropriations: Unobligated:	
General Fund: $10,997,432[2]; 	
Trust Funds: 
Total: $10,997,432 

Unexpended Appropriations: Undelivered Orders: 
General Fund: $7,064,250; 
Trust Funds: [Empty]; 
Total: $7,064,250. 

Total: 
General Fund: $18,061,682; 
Trust Funds: [Empty]; 
Total: $18,061,682. 

Cumulative Results of Operations (deficit): Unrestricted: 
General Fund: $(1,068,392); 
Trust Funds: $11,946,144; 
Total: $10,877,752. 

Restricted for Undelivered Orders: 
General Fund: [Empty]; 
Trust Funds: $402,731; 
Total: $402,731. 

Total: 
General Fund: $(1,068,392); 
Trust Funds: $12,348,875; 
Total: $11,280,483. 

Total Net Position: 
General Fund: $16,993,290; 
Trust Funds: $12,348,875; 
Total: $29,342,165. 

[1] Includes $2,580,891 unobligated for design and construction of the 
Normandy Visitor Center (after a $31,000 rescission) from a $3,100,000 
no-year appropriation for FY 2006. 

[2] Includes $4,578,877 for design and construction of the Normandy 
Visitor Center, consisting of zero unobligated from a $5,000,000 no-
year appropriation earmark for FY 2002; $31,446 unobligated (after a 
$26,000 rescission) from a $4,000,000 no-year appropriation for FY 
2003; $26,735 unobligated (after a $53,100 rescission) from a 
$9,000,000 no-year appropriation for FY 2004; $1,451,696 unobligated 
(after a $72,800 rescission) from a $9,100,000 no-year appropriation 
for FY 2005; and $3,069,000 unobligated (after a $31,000 rescission) 
from a $3,100,000 no-year appropriation for FY 2006. 

Note 10. Reconciliation of Net Cost of Operations to Budget: 

FASAB SFFAS No. 7 requires a reconciliation of proprietary and 
budgetary information in a way that helps users determine how budget 
resources obligated for programs relate to net costs of operations. 
Prior to fiscal year 2007, this reconciliation was accomplished by 
presenting a Statement of Financing as a basic financial statement. 
Effective for fiscal year 2007, the Office of Management and Budget in 
its Circular No. A-136, Financial Reporting Requirements, decided that 
this information for federal entities would be better placed and 
understood in a note. Consequently, this information is presented as 
follows: 

Resources Used To Finance Activities: 

Obligations incurred - direct: 
General Fund: Cemeteries and Memorials: $54,371,487; 
Trust Funds: WWII and Other Trust Funds: $857,811; 
Total Funds 2008: $55,229,298; 
Total Funds 2007: $50,558,257. 

Offsetting collections and recoveries: 
General Fund: Cemeteries and Memorials: ($205); 
Total Funds 2008: ($205); 
Total Funds 2007: ($6,522). 

Imputed retirement and audit services: 
General Fund: Cemeteries and Memorials: $733,261; 
Total Funds 2008: $33,261; 
Total Funds 2007: $724,315. 

Other adjustments: 
General Fund: Cemeteries and Memorials: $111; 
Total Funds 2008: $111; 
Total Funds 2007: $85,615. 

Total Resources Used to Finance Activities: 
General Fund: Cemeteries and Memorials: $55,104,432; 
Trust Funds: WWII and Other Trust Funds: $857,811; 
Total Funds 2008: $55,962,243; 
Total Funds 2007: $51,361,665. 

Resources That Do Not Fund Net Cost of Operations: 

General property capitalized on the balance sheet: 
General Fund: Cemeteries and Memorials: ($1,118,784); 
Total Funds 2008: ($1,118,784); 
Total Funds 2007: ($299,258). 

Undelivered orders - start of year: 
General Fund: Cemeteries and Memorials: $7,064,250; 
Trust Funds: WWII and Other Trust Funds: $402,731; 
Total Funds 2008: $7,466,981; 
Total Funds 2007: $17,233,311. 

Less: Undelivered orders - end of year: 
General Fund: Cemeteries and Memorials: ($8,356,270); 
Trust Funds: WWII and Other Trust Funds: ($1,030,115); 
Total Funds 2008: ($9,386,385); 
Total Funds 2007: ($7,466,981). 

Total Resources That Do Not Fund Net Cost of Operations: 
General Fund: Cemeteries and Memorials: ($2,410,804); 
Trust Funds: WWII and Other Trust Funds: ($627,384); 
Total Funds 2008: ($3,038,188); 
Total Funds 2007: $9,467,072. 

Components of Net Cost of Operations Not Requiring Resources in the 
Current Period: 

Components Requiring Resources in Future Periods: (Decrease) increase 
in unfunded annual leave: 
General Fund: Cemeteries and Memorials: ($54,259); 
Trust Funds: WWII and Other Trust Funds: $168; 
Total Funds 2008: ($54,091); 
Total Funds 2007: ($4,499). 

Components Requiring Resources in Future Periods: (Decrease) in 
unfunded separation pay liability: 
General Fund: Cemeteries and Memorials: ($30,685); 
Total Funds 2008: ($30,685); 
Total Funds 2007: $173,480. 

Components Not Requiring Resources: Depreciation: 
General Fund: Cemeteries and Memorials: $569,772; 
Total Funds 2008: $569,772; 
Total Funds 2007: $415,125. 

Components Not Requiring Resources: In-kind expenses; 
General Fund: Cemeteries and Memorials: $35,007; 
Total Funds 2008: $35,007; 
Total Funds 2007: $29,340. 

Total Costs Not Requiring Resources in the Current Period: 		
General Fund: Cemeteries and Memorials: $519,835; 
Trust Funds: WWII and Other Trust Funds: $168; 
Total Funds 2008: $520,003; 
Total Funds 2007: $613,446. 

Total Resources Used to Finance the Net Cost of Operations: 
General Fund: Cemeteries and Memorials: $53,213,463; 
Trust Funds: WWII and Other Trust Funds: $230,595; 
Total Funds 2008: $53,444,058; 
Total Funds 2007: $61,442,183. 

[End of section] 

Other Information: 

Required Supplementary Information: 

American Battle Monuments Commission: 
Other Information: 
September 30, 2008 (Unaudited): 

Maintenance, Repairs, and Improvements: 

The following unaudited information is required supplementary 
information on deferred maintenance and the condition of real property 
at Commission cemeteries and memorials: 

Deferred maintenance is maintenance that was not performed when it 
should have been or was scheduled to be and that, therefore, is put off 
or delayed for a future period. Maintenance and repairs performed on 
real property consisting of land improvements, buildings, and memorials 
totaled $5.6 million in fiscal year 2008 and $3.2 million in fiscal 
year 2007. For fiscal years 1998 through 2002, the Commission received 
$11.3 million of additional appropriations from the Congress that 
enabled it to entirely eliminate its deferred maintenance backlog as of 
September 30, 2002. No deferred maintenance backlogs existed as of 
September 30, 2007, and 2008. 

Condition assessment surveys, using a five-point scale of one 
(excellent) to five (very poor), identify needed future maintenance and 
repair projects at cemeteries and memorials in order to maintain real 
property in an acceptable condition of three (fair) or better. These 
surveys are reviewed and updated at least annually by the Commissionís 
engineering staff. In addition, engineering projects identified 
improvements in cemetery irrigation, drainage, roads, parking areas, 
and buildings. As of September 30, 2008, the Commission has identified 
36 maintenance, repair, and improvement projects, with an estimated 
cost of $5.0 million, scheduled to be performed in fiscal year 2009, 
subject to available funding. 

Schedules of Heritage Assets: 

The following three pages present unaudited other information not 
required by U.S. generally accepted accounting principles on the 
Commissionís 24 cemeteries; 25 federal memorials, monuments, and 
markers; and 7 nonfederal memorials as of September 30, 2008. 

Schedules of Heritage Assets: 

24 Cemeteries: 

European Region: 

Name: Aisne Marne American Cemetery; 
Location: Belleau (Aisne), France; 
Interred: 2,289; 
Memorialized: 1,060; 
Acres: 42.5; 
War: WW I. 

Name: Ardennes American Cemetery; 
Location: Neupre, Belgium; 
Interred: 5,325; 
Memorialized: 462; 
Acres: 90.5; 
War: WW II. 

Name: Brittany American Cemetery; 
Location: St. James (Manche), France; 
Interred: 4,410; 
Memorialized: 498; 
Acres: 27.9; 
War: WW II. 

Name: Brookwood American Cemetery; 
Location: Brookwood, England; 
Interred: 468; 
Memorialized: 563; 
Acres: 4.5; 
War: WW I. 

Name: Cambridge American Cemetery; 
Location: Cambridge, England; 
Interred: 3,812; 
Memorialized: 5,127; 
Acres: 30.5; 
War: WW II. 

Name: Epinal American Cemetery; 
Location: Epinal (Vosges), France; 
Interred: 5,255; 
Memorialized: 424; 
Acres: 48.6; 
War: WW II. 

Name: Flanders Field American Cemetery; 
Location: Waregem, Belgium; 
Interred: 368; 
Memorialized: 43; 
Acres: 6.2; 
War: WW I. 

Name: Henri-Chapelle American Cemetery; 
Location: Henri-Chapelle, Belgium; 
Interred: 7,992; 
Memorialized: 450; 
Acres: 57.0; 
War: WW II. 

Name: Lorraine American Cemetery; 
Location: St. Avold (Moselle), France; 
Interred: 10,489; 
Memorialized: 444; 
Acres: 113.5; 
War: WW II. 

Name: Luxembourg American Cemetery; 
Location: Luxembourg City, Luxembourg; 
Interred: 5,076; 
Memorialized: 371; 
Acres: 50.5; 
War: WW II. 

Name: Meuse-Argonne American Cemetery; 
Location: Romagne (Meuse), France; 
Interred: 14,246; 
Memorialized: 954; 
Acres: 130.5; 
War: WW I. 

Name: Netherlands American Cemetery; 
Location: Margraten, Holland; 
Interred: 8,301; 
Memorialized: 1,722; 
Acres: 65.5; 
War: WW II. 

Name: Normandy American Cemetery; 
Location: Colleville-sur-Mer, France; 
Interred: 9,387; 
Memorialized: 1,557; 
Acres: 172.5; 
War: WW II. 

Name: Oise-Aisne American Cemetery; 
Location: Fere-en-Tardenois, France; 
Interred: 6,012; 
Memorialized: 241; 
Acres: 36.5; 
War: WW I. 

Name: Somme American Cemetery; 
Location: Bony (Aisne), France; 
Interred: 1,844; 
Memorialized: 333; 
Acres: 14.3; 
War: WW I. 

Name: St. Mihiel American Cemetery; 
Location: Thiaucourt, Meurthe, France; 
Interred: 4,153; 
Memorialized: 284; 
Acres: 40.5; 
War: WW I. 

Name: Suresnes American Cemetery; 
Location: Seine, France; 
Interred: 1,565; 
Memorialized: 974; 
Acres: 7.5; 
War: WW I/II. 

Mediterranean Region: 

Name: Florence American Cemetery; 
Location: Florence, Italy; 
Interred: 4,402; 
Memorialized: 1,409; 
Acres: 70.0; 
War: WW II. 

Name: North Africa American Cemetery; 
Location: Carthage, Tunisia; 
Interred: 2,841; 
Memorialized: 3,724; 
Acres: 27.0; 
War: WW II. 

Name: Rhone American Cemetery; 
Location: Draguignan, Var, France; 
Interred: 861; 
Memorialized: 294; 
Acres: 12.5; 
War: WW II. 

Name: Sicily-Rome American Cemetery; 
Location: Nettuno, Italy; 
Interred: 7,861; 
Memorialized: 3,095; 
Acres: 77.0; 
War: WW II. 

Other: 

Name: Corozal American Cemetery; 
Location: Panama City, Panama; 
Interred: 5,374; 
Memorialized: 0; 
Acres: 16.0; 
War: *. 

Name: Mexico City American Cemetery; 
Location: Mexico City, Mexico; 
Interred: 1,563	
Memorialized: 0; 
Acres: 1.0; 
War: Mex Am. 

Name: Manila American Cemetery; 
Location: Luzon, Phillipines; 
Interred: 17,202; 
Memorialized: 36,285; 
Acres: 152.0; 
War: WW II. 

Subtotal for Cemeteries:	
Interred: 131,096; 
Memorialized: 60,314; 
Acres: 1,294.5. 

* Acquired by Executive Order from the former Panama Canal Zone. 

25 Federal Memorials, Monuments, And Markers: 

Name: East Coast Memorial; 
Location: New York City, NY; 
Memorialized: 4,609; 
Acres: 0.8; 
War: WW II. 

Name: Honolulu Memorial; 
Location: Honolulu, HI; 
Memorialized: 28,800; 
Acres: 1.0; 
War: WW II/Korea/Vietnam. 

Name: West Coast Memorial; 
Location: San Francisco, CA; 
Memorialized: 412; 
Acres: 1.3; 
War: WW II. 

Name: Audenarde Monument; 
Location: Audenarde, Belgium; 
Acres: 0.4; 
War: WW I. 

Name: Bellicourt Monument; 
Location: St. Quentin, France; 
Acres: 1.8; 
War: WW I. 

Name: Brest Naval Monument; 
Location: Brest, France; 
Acres: 1.0; 
War: WW I. 

Name: Cabanatuan Memorial; 
Location: Luzon, Phillipines; 
War: WW II. 

Name: Cantigny Monument; 
Location: Cantigny, France; 
Acres: 0.4; 
War: WW I. 

Name: Chateau-Thierry Monument; 
Location: Chateau-Thierry, France; 
Acres: 58.9; 
War: WW I. 

Name: Chaumont Marker; 
Location: Chaumont, France; 
War: WW I. 

Name: Gibraltar Naval Monument; 
Location: Gibraltar; 
Acres: 0.1; 
War: WW I. 

Name: Guadalcanal Memorial; 
Location: Guadalcanal; 
Acres: 0.5; 
War: WW II. 

Name: Kemmel Monument; 
Location: Ypres, Belgium; 
Acres: 0.2; 
War: WW I. 

Name: Marine Monument Belleau Wood; 
Location: Aisne, France; 
Acres: 199.6; 
War: WW I. 

Name: Montfaucon Monument; 
Location: Montfaucon, France; 
Acres: 9.6; 
War: WW I. 

Name: Montsec Monument; 
Location: Thiaucourt, France; 
Acres: 47.5; 
War: WW I. 

Name: Papua Marker; 
Location: Port Moresby, New Guinea; 
War: WW II. 

Name: Pointe du Hoc Ranger Monument; 
Location: St. Laurent-sur-Mer, France; 
Acres: 29.8; 
War: WW II. 

Name: Saipan Monument; 
Location: Saipan, Northern Mariana Islands; 
War: WW II. 

Name: Santiago Surrender Tree; 
Location: Santiago, Cuba; 
War: Spanish-American War. 

Name: Sommepy Monument; 
Location: Sommepy, France; 
Acres: 15.0; 
War: WW I. 

Name: Souilly Marker; 
Location: Souilly, France; 
War: WW I. 

Name: Tours Monument; 
Location: Tours, France; 
Acres: 0.5; 
War: WW I. 

Name: Utah Beach Monument; 
Location: Sainte Marie-du-Mont, France; 
Acres: 0.5; 
War: WW II. 

Name: Western Naval Task Force Memorial; 
Location: Casablanca, Morocco; 
War: WW II. 

Subtotal for Memorials; 
Interred: 0; 
Memorialized: 33,821; 
Acres: 368.9. 

Grand Total: 
Interred: 131,096; 
Memorialized: 94,135; 
Acres: 1,663.4. 

7 Nonfederal Memorials: 

Name: 29th Infantry Division Memorial; 
Location: Vierville-sur-Mer, France; 
War: WW II. 

Name: 30th Infantry Division Memorial; 
Location: Mortain, France; 
War: WW II. 

Name: 6th Engineering Special Brigade Memorial; 
Location: Vierville-sur-Mer, France; 
War: WW II. 

Name: 351st Bomb Group Memorial; 
Location: Oundle, England; 
War: WW II. 

Name: 147th Engineer Battalion Monument; 
Location: Englesqueville-la-Percee, France; 
War: WW II. 

Name: 507th Parachute Infantry Regiment Memorial; 
Location: Amfreville, France; 
War: WW II. 

Name: 398th Bomb Group Memorial; 
Location: Herdfordshire, England; 
War: WW II. 

[End of section] 

Footnote: 

[1] GAO, Financial Audit: American Battle Monuments Commissionís 
Financial Statements for Fiscal Years 2007 and 2006, [hyperlink, 
http://www.gao.gov/products/GAO-08-326] (Washington, D.C.: Feb. 29, 
2008). 

[End of section] 

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