Reviews of the Audits of the National Credit Union Administration Central Liquidity Facility's Financial Statements for the Years Ended September 30, 1983 and 1982

AFMD-85-14: Published: May 24, 1985. Publicly Released: May 24, 1985.

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GAO reported on its review of the audits of the balance sheets of the National Credit Union Administration Central Liquidity Facility as of September 30, 1983 and 1982, and the related statements of operations and retained earnings and changes in financial position for the years then ended.

GAO found that the audits were conducted in accordance with generally accepted auditing standards. The auditing firm found that the Facility's financial statements presented fairly its financial position as of September 30, 1983 and 1982, the results of its operations, and the changes in its financial position for the years then ended, in conformity with generally accepted accounting principles consistently applied. GAO found nothing to indicate that the auditing firm's opinion was inappropriate or that it could not be relied on. In addition, its work did not disclose any material internal control weaknesses or noncompliance with laws or regulations.

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