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Federally Chartered Corporation: Review of the Financial	 
Statement Audit Report for the National Tropical Botanical Garden
for 2000 and 1999 (17-MAY-02, GAO-02-759R).			 
                                                                 
GAO reviewed the audit report covering the financial statements  
of the National Tropical Botanical Garden for fiscal years 2000  
and 1999. GAO found no reportable instances of 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.			 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-02-759R					        
    ACCNO:   A03385						        
  TITLE:     Federally Chartered Corporation: Review of the Financial 
Statement Audit Report for the National Tropical Botanical Garden
for 2000 and 1999						 
     DATE:   05/17/2002 
  SUBJECT:   Audit reports					 
	     Federal corporations				 
	     Financial statement audits 			 
	     Accounting standards				 
	     Reporting requirements				 

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GAO-02-759R
     
GAO- 02- 759R National Tropical Botanical Garden

United States General Accounting Office Washington, DC 20548

May 17, 2002 The Honorable F. James Sensenbrenner, Jr. Chairman, Committee
on the Judiciary House of Representatives Subject: Federally Chartered
Corporation: Review of the Financial Statement Audit Report for the National
Tropical Botanical Garden for 2000 and 1999 Dear Mr. Chairman:

As requested, we reviewed the audit report covering the financial statements
of the National Tropical Botanical Garden, a federally chartered
corporation, for the years ended December 31, 2000 and 1999. The
corporation?s purpose is to establish, develop, operate, and maintain for
the benefit of the people an educational and scientific center in the form
of one or more tropical botanical gardens, and to foster and encourage
fundamental research about tropical plant life and research and study of
uses of tropical flora in agriculture, forestry, horticulture, medicine, and
other sciencies. Federally chartered corporations are required under 36 U.
S. C. 10101 to

present the corporation?s assets and liabilities and reasonable detail on
the corporation?s income and expenses in annual financial statements,

obtain an annual financial audit by an independent public accountant, and

submit the auditors? report and the corporation?s financial statements to
the Congress. The objective of our review was to determine whether the audit
report complied with

the financial reporting requirements of the law. In carrying out our work,
we reviewed the corporation?s financial statements and the accompanying
notes, performed certain analytical procedures related to information
presented in the financial statements, and reviewed the auditors? report.
However, we did not review the auditors? working papers, and we are not
rendering an audit opinion. Our review disclosed no reportable instances of
noncompliance with the financial reporting

requirements of the law.

GAO- 02- 759R National Tropical Botanical Garden Page 2 The audit report
included the auditors? opinion that the financial statements of the

corporation were presented fairly in accordance with U. S. generally
accepted accounting principles. We are returning the audit report you sent
with your letter.

Sincerely yours, Jeanette M. Franzel Acting Director Financial Management
and Assurance

w/ o Enclosure (194102)
*** End of document. ***
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