GAO-03-1124R The Military Chaplains Association of the United States of America 

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 

Report for The Military Chaplains Association of the United States of 

America for 2001 and 2000

Dear Mr. Chairman: 

As requested, we reviewed the audit report covering the financial statements of The 

Military Chaplains Association of the United States of America, a federally chartered 

corporation, for the years ended December 31, 2001 and 2000. The corporation’s 

purpose is to assist chaplains in the performance of their duties, promote the 

effectiveness of the military chaplaincy, and encourage individuals to enter the 

chaplaincy. 

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 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. 
Page 2 GAO-03-1124R The Military Chaplains Association of the United States of America 

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 

Director 

Financial Management and Assurance 

w/o Enclosure 

(194338) 
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