Financial Audit:

Rural Electrification Administration's Financial Statements for 1987

AFMD-89-21: Published: Dec 23, 1988. Publicly Released: Dec 23, 1988.

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GAO examined the Rural Electrification Administration's (REA) financial statements for the fiscal year (FY) ended September 30, 1987, internal accounting controls, and compliance with laws and regulations.

GAO found that: (1) the financial statements presented fairly the REA financial position as of September 30, 1987; (2) the internal accounting controls examined contained no material weaknesses; and (3) REA did not violate any laws or regulations for the transactions tested, but was unable to guarantee the minimum amount of loans in FY 1987 due to insufficient demand.

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