Created in 1923, the American Battle Monuments Commission (ABMC) operates and maintains 24 American military cemeteries on foreign soil; 25 federal memorials, monuments, and markers; and 7 non-federal memorials. For FY 2010, the Commission incurred program costs of $69.6 million to maintain its cemeteries and federal memorials. This is the report of the official audits of the financial statements of the Commission for the fiscal years ended Sept. 30, 2010, and 2009. The audits were done to determine whether, in all material respects: (1) the ABMC's financial statements were presented fairly; and (2) ABMC management maintained effective internal control over financial reporting. Charts and tables. This is a print on demand report.