Examination of the Overseas Private Investment Corporation's Financial Statements for the Year Ended September 30, 1981

ID-82-56: Published: Sep 15, 1982. Publicly Released: Sep 15, 1982.

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GAO examined the comparative financial statements for fiscal years 1981 and 1980 of the Overseas Private Investment Corporation. The Corporation insures and guarantees U.S. private investments in friendly developing countries on a self-sustaining basis. The examination was made pursuant to the Government Corporation Control Act and in accordance with generally accepted Government auditing standards.

In the opinion of GAO, the financial statements presented fairly the Corporation's financial position at September 30, 1981 and 1980, and the results of its operations, changes in its capital and reserves, and changes in its financial position for the years then ended in conformity with generally accepted accounting principles. GAO did not consider weaknesses in disclosure and oversight of the Corporation's financial activities, which were discussed in a recent GAO report, to be of sufficient materiality to adversely affect its opinion of the statements.

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