GAO-03-1130R Sons of Union Veterans of the Civil War 

United States General Accounting Office

Washington, DC 20548 

September 18, 2003 

The Honorable F. James Sensenbrenner, Jr. 

Chairman, Committee on the Judiciary 

House of Representatives 

Subject: Federally Chartered Corporation: Review of the Financial Statement Audit 

Reports for the Sons of Union Veterans of the Civil War for Fiscal Years 

1999-2002

Dear Mr. Chairman: 

As requested, we reviewed the audit reports covering the financial statements of the 

Sons of Union Veterans of the Civil War, a federally chartered corporation, for the 

fiscal years ended June 30, 1999 through June 30, 2002. The purpose of the 

corporation is to assist in preserving and making available for research, documents 

and records pertaining to the Grand Army of the Republic and its members. 

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, and 

• obtain an annual financial audit by an independent public accountant. 

The objective of our review was to determine whether the audit reports 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’ reports. 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-03-1130R Sons of Union Veterans of the Civil War Page 2

The audit reports included the auditors’ opinions that the financial statements of the 

corporation were presented fairly in accordance with U.S. generally accepted 

accounting principles. We are returning the audit reports you sent with your letters. 

Sincerely yours, 

Jeanette M. Franzel 

Director 

Financial Management and Assurance 

w/o Enclosures 

(194344) 
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