Financial Audit:

Accounting and Internal Control Issues Identified During GAO's 1999 FDIC Financial Statement Audits

AIMD-00-271R: Published: Aug 11, 2000. Publicly Released: Aug 11, 2000.

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Pursuant to a legislative requirement, GAO provided information on internal control weaknesses identified during GAO's audits of the Federal Deposit Insurance Corporation's (FDIC) 1999 financial statements.

GAO noted that there were: (1) losses in the securitization-related escrow account; (2) errors in the allowance calculation for FDIC receivables; and (3) weaknesses with account transaction controls within FDIC's Financial Information Management System.

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