Financial Audit: Panama Canal Commission's 1995 and 1994 Financial Statements

AIMD-96-61 Published: Mar 29, 1996. Publicly Released: Mar 29, 1996.

Highlights

Pursuant to a legislative requirement, GAO audited the Panama Canal Commission's financial statements for the fiscal years ended September 30, 1995 and 1994, focusing on: (1) the statements' reliability; (2) internal controls; and (3) compliance with selected applicable laws and regulations.

Full Report

Full Report (40 pages)

Office of Public Affairs

Chuck Young

Managing Director

youngc1@gao.gov

(202) 512-4800

Topics

Auditing and Financial Management

Accounting proceduresFinancial managementFinancial statement auditsForeign governmentsIndependent agenciesInformation systemsInternal controlsLand transfersFinancial statementsRegulatory noncompliance