Reviews of the Trans-Alaska Pipeline Liability Fund's Financial Statements for the Years Ended December 31, 1982 and 1981

AFMD-83-98: Published: Sep 30, 1983. Publicly Released: Sep 30, 1983.

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GAO reviewed a certified public accounting firm's audits of the statement of net assets available for claims of the Trans-Alaska Pipeline Liability Fund as of December 31, 1982 and 1981, and the related statements of changes in net assets available for claims for the years then ended.

The accounting firm found that the Fund's financial statements presented fairly the net assets available for claims of the Fund as of December 31, 1982 and 1981, and the changes in net assets available for claims for the years then ended, in conformity with generally accepted accounting principles applied on a consistent basis. GAO found nothing which would indicate that the accounting firm's opinion on the financial statements was inappropriate or could not be relied on. No evidence of internal control weaknesses or noncompliance with laws and regulations was found. Therefore, GAO concurred with and transmitted to Congress the accounting firm's opinion on the financial statements.

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