Pursuant to a congressional request, GAO reviewed the receipt and disbursement activity for years ended 1995 and 1994 for five interparliamentary groups to determine whether cash balances for those years were accurately recorded. GAO noted that the: (1) totals for receipts and disbursements for 1994 and 1995 were correct for each interparliamentary group; (2) amounts recorded on vouchers and supporting documentation agreed with amounts disbursed for each group; and (3) ending cash balances in the groups' general journals were correct based on total receipts and disbursements shown for each group.