Reviews of the Audits of the Financial Statements of the National Credit Union Administration's Operating and Share Insurance Funds for the Year Ended September 30, 1983

AFMD-85-18: Published: Sep 30, 1985. Publicly Released: Sep 30, 1985.

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GAO reviewed an independent certified public accountant's audits of the fiscal year 1983 financial statements of the National Credit Union Administration's Operating and Share Insurance Funds to determine the extent to which they could be relied on.

In the auditors' opinion, the Operating Fund's and, except for two departures from generally accepted accounting principles, the Share Insurance Fund's financial statements presented fairly their financial positions on September 30, 1983, and the results of their operations for the year then ended in conformance with generally accepted accounting principles applied on a consistent basis. GAO found that, except for not mentioning the absence of a statement of changes in the financial position of the Share Insurance Fund, the audits were conducted in accordance with generally accepted auditing standards. While the auditors did not prepare reports on internal accounting controls and compliance with laws and regulations, they found no material internal control weaknesses or noncompliance with laws and regulations.

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