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Financial Audit: Schedule of Loans Receivable Serviced by the Bureau of the Public Debt

AIMD-98-66R Published: Feb 27, 1998. Publicly Released: Feb 27, 1998.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the results of the audit of the Schedule of Loans Receivable from Federal Entities and Related Interest Receivable Serviced by the Bureau of the Public Debt (BPD) at September 30, 1997. GAO contracted with the independent public accounting firm of KPMG Peat Marwick LLP to audit the Schedule of Loans Receivable as of September 30, 1997.

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Accounting proceduresAccounts receivableAuditing proceduresAuditing standardsAuthority to borrow from TreasuryFinancial managementInternal controlsLoan accounting systemsLoansPublic debt