Examination of the Federal Crop Insurance Corporation's Financial Statements for the Year Ended September 30, 1984

AFMD-85-54: Published: Sep 30, 1985. Publicly Released: Sep 30, 1985.

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GAO examined the statement of the financial condition of the Federal Crop Insurance Corporation (FCIC) as of September 30, 1984, and the related statements of loss and changes in accumulated deficit and changes in financial position for the year then ended.

GAO found that the financial statements presented fairly the deficit financial position of FCIC as of September 30, 1984, the losses as a result of its 1984 operations, and the changes in its financial position for the year then ended, in conformity with generally accepted accounting principles applied, with one exception with which GAO concurred, on a basis consistent with that of the previous year.

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