Financial Audit:

House Interparliamentary Groups' Financial Statements for 1993 and 1992

AIMD-95-92: Published: Apr 28, 1995. Publicly Released: Apr 28, 1995.

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Pursuant to a congressional request, GAO audited the House of Representatives' interparliamentary groups' financial statements for the years ended December 31, 1993 and December 31, 1992, focusing on the groups': (1) internal controls; and (2) compliance with selected laws and regulations.

GAO found that: (1) the interparliamentary groups' financial statements presented fairly, in accordance with generally accepted accounting principles, each group's assets, liabilities, fund balance, receipts, expenses, and cash flows for 1993; (2) although it did not have the information necessary to express an opinion on the groups' internal controls, there were no reportable internal control weaknesses for the period ending December 31, 1993; and (3) there was no evidence of material noncompliance with applicable laws and regulations.

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