Report on Audit of Loan Program Financial Statements, Agency for International Development, for Fiscal Years 1962, 1963, and 1964

GAO made an audit of the Agency for International Development (AID) Loan Program financial statements for the fiscal years ended June 30, 1962, 1963, and 1964, pursuant to section 635(g)(5) of the Foreign Assistance Act of 1961 (22 U.S.C. 2395). This section of the act provides that the President shall cause to be maintained in an integral set of accounts for loans made under the act which shall be audited by the GAO in accordance with principles and procedures applicable to commercial corporate transactions as provided by the Government Corporation Control Act, as amended (31 U.S.C. 841 et seq.).