Review of the Audit Report of the National Academy of Sciences for the Year Ended June 30, 1975

B-55712: Published: Sep 13, 1977. Publicly Released: Sep 13, 1977.

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A review of the audit report of the National Academy of Sciences for the year ended June 30, 1975, showed that, except for the late receipt of the report, the audit and financial reporting requirements of Public Law 88-504 were met by this federally chartered corporation.

The audit report was prepared by a firm of certified public accountants and included a statement of the scope of the audit and the auditor's opinion that the financial statements presented fairly the financial position of the National Academy of Sciences at June 30, 1975, and the results of operations and changes in fund balances for the year then ended in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year except for an accounting change in 1975, with which the audit firm concurred. The report was due December 31, 1975, but was not received until August 1977.

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