GAO-03-859R Civil Air Patrol 

United States General Accounting Office

Washington, DC 20548 

June 5, 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 Civil Air Patrol for Fiscal Year 2000

Dear Mr. Chairman: 

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

Civil Air Patrol, a federally chartered corporation, for the fiscal year ended 

September 30, 2000. The purpose of the corporation is to encourage and foster civil 

aviation in local communities and to provide adequate facilities to assist in meeting 

local and national emergencies. 

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. 
Page 2 GAO-03-859R Civil Air Patrol 

The audit report for fiscal year 2000 included the auditors’ opinion that with one 

exception, the financial statements of the corporation were presented fairly in 

accordance with U.S. generally accepted accounting principles. The exception 

related to six wings and a region as well as units below wing level not being audited 

and not being included in these financial statements. The exception is discussed in 

detail in the notes to the financial statements and in the auditors’ report. 

We are returning the audit report you sent with your letter. 

Sincerely yours, 

Jeanette M. Franzel 

Director 

Financial Management and Assurance 

Enclosure 

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