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Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Reserve Officers Association of the United States for Fiscal Years 2002 and 2001

GAO-03-1129R Published: Sep 18, 2003. Publicly Released: Sep 18, 2003.
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Highlights

GAO reviewed the audit reports covering the financial statements of the Reserve Officers Association of the United States, for fiscal years 2001 and 2002. GAO found no reportable instances on noncompliance. The audit reports included the auditors' opinions that the financial statements of the corporation were presented fairly in accordance with generally accepted accounting principles.

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Accounting standardsAudit reportsFederal corporationsFinancial statement auditsReporting requirementsFinancial statementsFederally chartered corporationFinancial managementRegulatory noncomplianceAuditors