Applying Agreed-Upon Procedures:
House Interparliamentary Groups
GAO-05-236R: Published: Feb 3, 2005. Publicly Released: Feb 3, 2005.
GAO agreed to assist Congress in evaluating the extent to which the Schedules of Receipts, Disbursements, and Fund Balance for five Interparliamentary Groups appropriately reflect the actual cash receipts and disbursements and related fund balances for the years ended December 31, 2002, and 2001. These five groups were the Mexico-United States Interparliamentary Group, Canada-United States Interparliamentary Group, Transatlantic Legislators' Dialogue, United States Group of the NATO Parliamentary Assembly, and British-American Parliamentary Group. Congress asked us to (1) compare recorded receipts to appropriation requests, bank statements, and other supporting documentation; (2) compare recorded disbursements to vouchers, canceled checks, and other supporting documentation; and (3) recalculate and compare fund balance with amounts recorded in the general journal and Schedule of Receipts, Disbursements, and Fund Balance for 2002 and 2001. We were not engaged to perform, and did not perform, an examination, the objective of which would have been to express an opinion on the amounts reported on the schedules. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that we would have reported them.