Financial Audit:

Federal Home Loan Banks' Financial Statements for 1984

AFMD-86-23: Published: Jun 10, 1986. Publicly Released: Jun 10, 1986.

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GAO reviewed the independent certified public accountants' audits of the 12 Federal Home Loan Banks' calendar year 1984 financial statements.

The audits showed that the statements presented fairly each bank's financial position as of December 31, 1984, the results of its operations, and the changes in its financial position for the year ended, in conformity with generally accepted accounting principles applied on a consistent basis. GAO found that: (1) the independent certified public accountants' opinions on the banks' financial statements were appropriate; (2) each bank's auditors provided a report on internal controls and compliance with laws and regulations to the bank's board of directors; and (3) the auditors' reports did not disclose any material internal control weaknesses or noncompliance with laws and regulations. GAO believes that the financial statements, together with the independent auditors' opinions and its review of that work, constitute a dependable basis for Congress' oversight of the banks' financial positions.

Oct 2, 2017

  • auditing icon, source: PhotoDisc

    U.S. Territories:

    Public Debt Outlook
    GAO-18-160: Published: Oct 2, 2017. Publicly Released: Oct 2, 2017.

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