Financial Audit:

Ninety-eighth Democratic New Members Caucus Financial Statements--March '85-April '92

AFMD-93-33: Published: May 5, 1993. Publicly Released: May 5, 1993.

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Pursuant to a congressional request, GAO examined the financial statements of the Ninety-eighth Democratic New Members Caucus for the period from March 6, 1985, to April 30, 1992.

GAO found that the: (1) financial statements presented fairly, in conformity with generally accepted accounting principles, the Caucus' assets, liabilities, and fund balance; (2) internal controls were inadequate although they were generally effective in protecting assets, ensuring material compliance with laws and regulations, and ensuring that there were no material misstatements in the financial statements; and (3) Caucus improperly accepted a $500 donation, but returned the donation and reported the liability on each affected balance sheet.

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