Financial Audit:

House Interparliamentary Groups' Financial Statements for 1992 and 1991

AIMD-94-21: Published: Dec 14, 1993. Publicly Released: Dec 14, 1993.

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Pursuant to a congressional request, GAO examined the financial statements of the House of Representatives' interparliamentary groups as of December 31, 1992 and 1991.

GAO found that: (1) the financial statements were reliable in all material respects and presented fairly, in conformity with generally accepted accounting principles, each group's assets, liabilities, fund balance, receipts, expenses, and cash flows; (2) the financial statements presented only the funds appropriated to the Department of State for expenses the membership incurred when participating in the five interparliamentary groups; (3) the groups' internal controls provided reasonable assurance that losses, noncompliance with laws and regulations, and material misstatements would be prevented or detected; and (4) there was no evidence of material noncompliance with applicable laws and regulations for 1992.

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  • auditing icon, source: PhotoDisc

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