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Federally Chartered Corporation: Review of the Financial	 
Statement Audit Report for the National Mining Hall of Fame and  
Museum for 2000 (17-MAY-02, GAO-02-758R).			 
                                                                 
GAO reviewed the audit report covering the financial statements  
of the National Mining Hall of Fame and Museum for fiscal year	 
2000. 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 general accounting principles.				 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-02-758R					        
    ACCNO:   A03386						        
  TITLE:     Federally Chartered Corporation: Review of the Financial 
Statement Audit Report for the National Mining Hall of Fame and  
Museum for 2000 						 
     DATE:   05/17/2002 
  SUBJECT:   Financial statement audits 			 
	     Accounting standards				 
	     Audit reports					 
	     Reporting requirements				 
	     Federal corporations				 

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GAO-02-758R
     
GAO- 02- 758R National Mining Hall of Fame and Museum

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
Mining Hall of Fame and Museum for 2000 Dear Mr. Chairman:

As requested, we reviewed the audit report covering the financial statements
of the National Mining Hall of Fame and Museum, a federally chartered
corporation, for the year ended December 31, 2000. The corporation?s
purposes include honoring people who have made contributions to the
establishment, development, advancement, or improvement of mining in the
United States; and establishing and maintaining a library and museum for
collecting and preserving the history of mining.

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- 758R National Mining Hall of Fame and Museum 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 (194101)
*** End of document. ***
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