Examination of the Government National Mortgage Association's Financial Statements for FY 1982

AFMD-83-46: Published: Jan 21, 1983. Publicly Released: Jan 21, 1983.

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GAO examined the financial statements of the Government National Mortgage Association (GNMA) as of September 30, 1982, and the related statements of operations and retained earnings and changes in financial position for the year then ended. The examination was made in accordance with generally accepted Government auditing standards and included such tests of the accounting records and other auditing procedures considered necessary in the circumstances.

GAO found that the financial statements presented fairly the financial position of GNMA, as of September 30, 1982, and the results of its operations and the changes in its financial position for the year then ended, in conformity with the financial accounting policies applied on a basis consistent with that of the preceding year.

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