SEMATECH Enhanced Disclosure

AIMD-95-164R: Published: Jul 20, 1995. Publicly Released: Jul 20, 1995.

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Pursuant to a legislative requirement, GAO reviewed the outside audit of SEMATECH's 1994 financial statements. GAO noted that: (1) there was no evidence that the auditor's opinion was unreliable with respect to SEMATECH's financial statements, internal controls, and compliance with applicable laws and regulations; and (2) SEMATECH needs to disclose its intention not to seek certain government funding after December 31, 1996, which will significantly affect its revenues and operations, the number of consortium members, member company funding, and the amounts and composition of funding provided and planned for investments.

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