Report on Theodore Roosevelt Centennial Commission, February 1960

B-133301: Published: Apr 22, 1960. Publicly Released: Apr 22, 1960.

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The General Accounting Office has made an audit of the Theodore Roosevelt Centennial Commission pursuant to the Budget and Accounting Act, 1921 (31 U.S.C. 53), and the Accounting and Auditing Act of 1950 (31 U.S.C. 67). Our audit was performed in Washington, D.C., and was completed in February 1960. The audit included an examination of financial transactions to the extent deemed appropriate in view of the nature and volume of the transactions and also such other auditing procedures as we considered necessary in the circumstances.

The activities of the Commission were financed by funds appropriated by the Congress. Congress appropriated $150,000 to the Commission for operating expenses of which $149,950 had been expended and $50 was unobligated at February 29, 1960. The fiscal operations of the Commission were performed by the National Park Service, Department of the Interior, for which a charge of $7,600 was made. This charge was distributed by the National Park Service to a various classes of expenditures. In our opinion the statement which we prepared from the accounting records presents fairly the receipts and expenditures of the Theodore Roosevelt Centennial Commission for the period August 5, 1955, through February 29, 1960, in conformity with the principles and standards of accounting prescribed by the Comptroller General of the United States.

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