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entitled 'Applying Agreed-Upon Procedures: House Interparliamentary 
Groups' which was released on February 3, 2005.

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February 3, 2005:

The Honorable Henry J. Hyde:

Chairman:

Committee on International Relations:

House of Representatives:

Subject: Applying Agreed-Upon Procedures: House Interparliamentary 
Groups:

Dear Mr. Chairman:

We have performed the procedures contained in enclosure I to this 
letter, which we agreed to perform and with which you concurred, solely 
to assist you 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 are:

* 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.

As agreed with your staff, we applied these procedures to the activity 
reflected in the 2002 and 2001 schedules prepared by each Group.

In performing the agreed-upon procedures, we conducted our work in 
accordance with U.S. generally accepted government auditing standards, 
which incorporate financial audit and attestation standards established 
by the American Institute of Certified Public Accountants. These 
standards also provide guidance when performing and reporting the 
results of agreed-upon procedures.

You are responsible for the adequacy of the procedures to meet your 
objectives and we make no representation in that respect. The 
procedures we agreed to perform for each Group include (1) comparing 
recorded receipts to appropriation requests, bank statements, and other 
supporting documentation; (2) comparing recorded disbursements to 
vouchers, canceled checks, and other supporting documentation; and (3) 
recalculating and comparing fund balance with amounts recorded in the 
general journal and Schedule of Receipts, Disbursements, and Fund 
Balance for 2002 and 2001. Enclosure I contains the agreed-upon 
procedures and the results of our work.

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 to you. We 
completed our agreed-upon procedures on December 9, 2004.

We provided a draft of this report to your staff for review and 
comment. They agreed with the results and findings presented in this 
report.

This report is intended solely for the use of the House Committee on 
International Relations and should not be used by those who have not 
agreed to the procedures or have not taken responsibility for the 
sufficiency of the procedures for their purposes. However, this report 
is a matter of public record and its distribution is not limited. 
Copies are available upon request. This report is also available at no 
charge on GAO's Web site at http://www.gao.gov.

If you have any questions please call me at (202) 512-9521, or Julie 
Phillips, Assistant Director at (202) 512-5121.

Sincerely yours,

Signed by: 

Steven J. Sebastian:

Director:

Financial Management and Assurance:

Enclosures:

House Interparliamentary Groups Procedures and Results:

I. Receipts procedures:

A.Compare the amount of the appropriation recorded in the general 
journal for each Group for calendar years 2002 and 2001 to evidence of 
the amount of the appropriation requested and related deposits recorded 
on the bank statements.

Results:

For each Group, the annual appropriation recorded in the general 
journal for 2002 and 2001 agreed to the appropriation requested and the 
bank statements.

Compare the interest recorded in the general journal for each Group as 
received for calendar years 2002 and 2001 to the interest credited on 
the Group's 2002 and 2001 bank statements.

Results:

For each Group, the interest recorded in the general journal as 
received for calendar years 2002 and 2001 agreed to the interest 
credited on the Group's 2002 and 2001 bank statements.

Compare the other receipts recorded in the general journal as received 
for calendar years 2002 and 2001 to deposit slips, bank statements, 
and/or other documentation evidencing the receipts.

Results:

For each Group, the amounts of other receipts recorded in the general 
journal were supported by deposit slips, bank statements, and 
supporting documentation.

II. Disbursements procedures:

For each of the reported disbursement categories (representation 
functions, interpreters/translators, travel, lodging, transfers to 
U.S. Treasury, and miscellaneous), obtain and review vouchers, canceled 
checks, and other supporting documentation for each disbursement 
recorded in the general journal for each Group for 2002 and 2001. As 
part of the review:

Compare the amount disbursed per the general journal to the voucher 
amount.

Results:

For all recorded disbursement transactions for each Group, the voucher 
amount agreed with the amount disbursed per the general journal except 
in two instances which involve very minor amounts.

For the Canada-United States Interparliamentary Group, the voucher 
amount for one transaction is $0.61 greater than the amount recorded in 
the 2001 general journal. The numerical amount of $231.61 written on 
the check agreed with the amount of the voucher; however, the 
alphabetical amount written on the check was in the amount of two 
hundred thirty-one dollars --61 cents was omitted. The amount recorded 
in the general journal agreed with the alphabetical amount written on 
the check and disbursed by the bank.

For the British American Parliamentary Group, the voucher amount of 
$448.88 for one transaction is $40.00 less than the amount recorded in 
the 2002 general journal. The amount erroneously recorded in the 
general journal and on the check is $488.88. The Group's treasurer 
requested a refund; however, the vendor did not provide a reimbursement 
for the overpayment.

Compare the payee on the voucher to the supporting documentation.

Results:

For all vouchers for each Group, the payee on the voucher agreed to the 
supporting documentation.

Examine each voucher and supporting documentation for evidence that the 
(a) designated official certified that the goods and/or services were 
received, (b) voucher was approved by an authorizing official, and (c) 
voucher was approved before the date of the related check in payment of 
the voucher.

Results:

For all transactions for each Group, the designated official certified 
that the goods and/or services were received, and an authorizing 
official approved the voucher, with one exception.

For one 2002 transaction for the Canada-United States 
Interparliamentary Group totaling $838.97, the voucher and approval 
were dated 10 days after the date on the check. For all other 
transactions, the voucher approval was dated prior to payment.

For each voucher, examine the related canceled check to determine 
whether the check was signed by the designated official and endorsed by 
the payee.

Results:

All canceled checks examined for each Group were signed by the 
designated official and endorsed by the payee, including replacements 
for lost checks. However, we were unable to examine nine checks written 
in the 2-year period because they were not in the records. In addition, 
the treasurers of the Groups provided the underlying reasons presented 
below for the unavailable canceled checks.

Four checks totaling $1,824.01 written in 2001 for the British-American 
Parliamentary Group cleared the bank but were lost in the mail along 
with the bank statement due to the anthrax crises at the Capitol 
Complex.

One check in the amount of $160.18 written in 2001 for the Mexico-
United States Interparliamentary Group was lost by the payee and 
subsequently voided by the Group's staff. The Group issued a 
replacement check.

One check for the Mexico-United States Interparliamentary Group written 
in 2002 in the amount of $1,602.86 was held by the payee past the 
negotiable period and subsequently destroyed. The Group issued a 
replacement check.

* Two checks for the United States Group of the NATO Parliamentary 
Assembly written in 2002, totaling $11,516.80, were lost by the payees. 
The Group issued replacement checks.

One additional check for the United States Group of the NATO 
Parliamentary Assembly in the amount of $14.80 was lost by the payee. 
The Group did not issue a replacement check.

Examine the entry in the general journal for each disbursement to 
determine whether the journal entry included the date of the check, the 
payee, the check number, the amount, and the description of the type or 
category of goods or services provided.

Results:

With one exception, the transactions for each Group include the date of 
the check, the payee, the check number, the amount, and the description 
of the type or category of goods or services provided. For one 2002 
disbursement for the United States Group of the NATO Parliamentary 
Assembly, the entry in the general journal does not include the date of 
the check.

For each payment voucher, examine the check register and subsequent 
bank statements to determine if a check was recorded, issued, and paid.

Results:

For each Group, each voucher was paid except in the following three 
instances involving very minor amounts.

As discussed in II.A. above, for one 2001 transaction for the Canada-
United States Interparliamentary Group, the check was paid for $231.00, 
resulting in a $0.61 underpayment of the voucher.

As discussed in II.D. above, for one 2002 transaction for the United 
States Group of the NATO Parliamentary Assembly, the payee lost the 
original check for $14.80. The treasurer did not reissue a check; 
therefore, the voucher remained unpaid as of December 9, 2004.

For one 2002 transaction for the British-American Parliamentary Group, 
a check was written for $53.40 and recorded in the general journal; 
however, the check was never sent to the payee and was later voided. 
The voucher remained unpaid as of December 9, 2004.

III. Overall procedures:

Trace the opening fund balances for 2002 and 2001 recorded in the 
general journal to the closing balances recorded in the general journal 
for 2001 and 2000, respectively.

Results:

The opening fund balance recorded in the general journal agreed to the 
prior year closing fund balance for four of the Groups. The British-
American Parliamentary Group did not record an opening fund balance in 
the general journal for either year. However, the recorded balance 
after the initial transaction for each year agreed to the amount of the 
first transaction added to the ending balance recorded for the prior 
year.

Trace the opening and closing fund balances for 2002 and 2001 in the 
Group's general journal and related bank statements to the opening and 
closing fund balances in the Group's Schedule of Receipts, 
Disbursements, and Fund Balance for 2002 and 2001.

Results:

The opening fund balance for four Groups and the closing fund balance 
for the five Groups recorded in the general journal and bank statements 
agreed to the Group's Schedule of Receipts, Disbursements, and Fund 
Balance for 2002 and 2001. As mentioned previously, the British-
American Parliamentary Group did not record an opening fund balance in 
the general journal for either year.

Recalculate the Group's ending balances for 2002 and 2001 by adding all 
receipts posted to the journal to the opening balances recorded in the 
journal for 2002 and 2001 and subtracting all disbursements or other 
charges recorded in the journal for 2002 and 2001. Compare the results 
to the amount recorded as ending balances in the general journal and 
shown on the Schedule of Receipts, Disbursements, and Fund Balance.

Results:

The recalculated ending balances for each Group agreed to the ending 
balances on the Group's Schedule of Receipts, Disbursements, and Fund 
Balance. However, as stated above, the British-American Parliamentary 
Group did not record an opening fund balance in the general journal for 
either year.

Using the amounts recorded in the general journal for 2002 and 2001, 
recalculate the (a) total receipts and total disbursements for the 
year; and (b) total receipts for each year by category (appropriations, 
interest, and other) and total disbursements for each year by category 
(representational functions, interpreters/translators, travel, 
lodging, transfers to U.S. Treasury, and miscellaneous). Trace the 
recalculated amounts to the amounts in the 2002 and 2001 Schedule of 
Receipts, Disbursements, and Fund Balance.

Results:

For four of the Groups, all category amounts, as well as receipt and 
disbursement totals recorded in the general journal agree with the 
amounts on the schedules. The British-American Parliamentary Group did 
not categorize the transactions into disbursement categories in the 
general journal; however, the Group did categorize disbursements in the 
Schedule of Receipts, Disbursements, and Fund Balance. The total 
disbursements and receipts recorded in the general journal and the 
total disbursements and receipts on the schedule agree.

For each reconciling item on each Group's 2002 and 2001 year-end bank 
statements, examine supporting documentation for evidence that it is an 
appropriate reconciling item at year end and that it was subsequently 
resolved.

Results:

Each bank statement reconciling item for each Group at year-end 2002 
and 2001 was supported by appropriate documentation and was 
subsequently resolved.

[End of section]

Enclosure II:

Schedules of Receipts, Disbursements, and Fund Balance (Unaudited): 
 
Mexico-United States Interparliamentary Group:

House of Representatives: 
Mexico-United States Interparliamentary Group:  
Schedule of Receipts, Disbursements, and Fund Balance [NOTE 1] 
(Unaudited):

Beginning Fund Balance [NOTE 2]; 
For the Year Ended December 31, 2002: $50,960.49; 
For the Year Ended December 31, 2001: $123,052.05.

Receipts: Appropriation; 
For the Year Ended December 31, 2002: $60,000.00; 
For the Year Ended December 31, 2001: $40,000.00.
Receipts: Interest; 
For the Year Ended December 31, 2002: $112.95; 
For the Year Ended December 31, 2001: $418.18.
Receipts: Other; 
For the Year Ended December 31, 2002: $0.00; 
For the Year Ended December 31, 2001: $0.00.

Total Receipts; 
For the Year Ended December 31, 2002: $60,112.95; 
For the Year Ended December 31, 2001: $40,418.19.

Disbursements: Representational functions [NOTE 3]; 
For the Year Ended December 31, 2002: $6,253.70; 
For the Year Ended December 31, 2001: $87,339.70.
Disbursements: Interpreters/translation; 
For the Year Ended December 31, 2002: $3,120.00; 
For the Year Ended December 31, 2001: $6,460.22.
Disbursements: Travel; 
For the Year Ended December 31, 2002: $1,526.93; 
For the Year Ended December 31, 2001: $2,750.25.
Disbursements: Lodging/per diem; 
For the Year Ended December 31, 2002: $5,690.86; 
For the Year Ended December 31, 2001: $14,922.64.
Disbursements: Transfers to U.S. Treasury [NOTE 4]; 
For the Year Ended December 31, 2002: $1,602.86; 
For the Year Ended December 31, 2001: $0.00.
Disbursements: Miscellaneous; 
For the Year Ended December 31, 2002: $127.55; 
For the Year Ended December 31, 2001: $1,036.93.

Total Disbursements; 
For the Year Ended December 31, 2002: $18,321.90; 
For the Year Ended December 31, 2001: $112,509.74.

Ending Fund Balance [NOTE 5]; 
For the Year Ended December 31, 2002: $92,751.54; 
For the Year Ended December 31, 2001: $50,960.49.

[1] The Schedule of Receipts, Disbursements, and Fund Balance is 
prepared on a cash basis.

[2] Beginning Fund Balance represents the balance at January 1, 2002 
and 2001 of interparliamentary group funds carried over from the prior 
period.

[3] Representational functions include the costs associated with 
holding the interparliamentary groups' annual conferences. These costs 
include expenses for supplies, gift items, ground transportation, 
official delegation group meals, and meeting room costs.

[4] Transfers represent disbursements by the Group to the U.S. Treasury 
pursuant to Section 502(b) of Title V of Public Law 103-236 (108 Stat. 
462). Under this provision, interest earned from funds provided to the 
Group pursuant to Section 303 of Title Ill of Public law 100-202 (101 
Stat. 1329-23; 22 U.S.C. 276 note) and deposited in interest bearing 
accounts shall be periodically deposited in a miscellaneous account of 
the Treasury.

[5] Ending fund balance represents the fund balance remaining at 
December 31, 2002 and 2001, and available for use in a subsequent 
period.

[End of table]

Canada-United States Interparliamentary Group:

House of Representatives: 
Canada-United States Interparliamentary Group: 
Schedule of Receipts, Disbursements, and Fund Balance [NOTE 1] 
(Unaudited):

Beginning Fund Balance [NOTE 2]; 
For the Year Ended December 31, 2002: $42,277.26; 
For the Year Ended December 31, 2001: $36,287.63.

Receipts: Appropriation; 
For the Year Ended December 31, 2002: $75,000.00; 
For the Year Ended December 31, 2001: $35,000.00.
Receipts: Interest; 
For the Year Ended December 31, 2002: $79.23; 
For the Year Ended December 31, 2001: $209.23.
Receipts: Other: [NOTE 3]; 
For the Year Ended December 31, 2002: $1,846.42; 
For the Year Ended December 31, 2001: $704.36.

Total Receipts; 
For the Year Ended December 31, 2002: $76,925.65; 
For the Year Ended December 31, 2001: $35,913.56.

Disbursements: Representational functions [NOTE 4]; 
For the Year Ended December 31, 2002: $42,745.94; 
For the Year Ended December 31, 2001: $6,190.20.
Disbursements: Travel; 
For the Year Ended December 31, 2002: $405.50; 
For the Year Ended December 31, 2001: $0.00.
Disbursements: Lodging/per diem; 
For the Year Ended December 31, 2002: $15,680.47; 
For the Year Ended December 31, 2001: $23,733.73.
Disbursements: Transfers to U.S. Treasury [NOTE 5]; 
For the Year Ended December 31, 2002: $502.59; 
For the Year Ended December 31, 2001: $0.00.
Disbursements: Miscellaneous; 
For the Year Ended December 31, 2002: $209.30; 
For the Year Ended December 31, 2001: $0.00.

Total Disbursements; 
For the Year Ended December 31, 2002: $59,543.80; 
For the Year Ended December 31, 2001: $29,923.93.

Ending Fund Balance [NOTE 6]; 
For the Year Ended December 31, 2002: $59,659.11; 
For the Year Ended December 31, 2001: $42,277.26.

[1] The Schedule of Receipts, Disbursements, and Fund Balance is 
prepared on a cash basis.

[2] Beginning Fund Balance represents the balance at January 1, 2001 
and 2002 of interparliamemary group funds carried over from the prior 
period.

[3] Other receipts consist of amounts repaid by congressional members/
staff for expenses related to activities of interparliamentary groups 
which were initially paid out of annual appropriations provided to fund 
the group: including reimbursement from Representatives Steams, Shaw, 
English, Houghton, Peterson and Mr. Van Wicklin and U.S. Department of 
the Army for official expenses incurred in 2001 and 2002.

[4] Representational functions include the costs associated with 
holding the interparliamentary groups' annual conferences. These costs 
include expenses for supplies, gift items, ground transportation, 
official delegation group meals, and meeting room costs.

[5] Transfers represent disbursements by the Group to the U.S. Treasury 
pursuant to Section 502(6) of Title V of Public Law 103-236 (108 Stat. 
462). Under this provision, interest earned from funds provided to the 
Group pursuant to Section 303 of Title 111 of public Law 100-202 (101 
Stat. 1329-23; 22 U.S.C. 276 note) and deposited in interest-bearing 
accounts shall be periodically deposited in a miscellaneous account of 
the Treasury.

[6] Ending fund balance represents the fund balance remaining at 
December 31, 2001 and 2002 and available for use in a subsequent 
period.

[End of table]

Transatlantic Legislators' Dialogue:

House of Representatives Transatlantic Legislators' Dialogue: 
(Formerly the U.S. - European Community Interparliamentary Group): 
Schedule of Receipts, Disbursements, and Fund Balance [NOTE 1] 
(Unaudited):

Beginning Fund Balance [NOTE 2]; 
For the Year Ended December 31, 2002: $183,814.72; 
For the Year Ended December 31, 2001: $155,853.96.

Receipts: Appropriation; 
For the Year Ended December 31, 2002: $50,000.00; 
For the Year Ended December 31, 2001: $50,000.00.
Receipts: Interest; 
For the Year Ended December 31, 2002: $370.25; 
For the Year Ended December 31, 2001: $818.03.

Total Receipts; 
For the Year Ended December 31, 2002: $50,370.25; 
For the Year Ended December 31, 2001: $50,818.03.

Disbursements: Representational functions [NOTE 3]; 
For the Year Ended December 31, 2002: $85,855.11; 
For the Year Ended December 31, 2001: $5,298.33.
Disbursements: Interpreters/translation; 
For the Year Ended December 31, 2002: $10,500.00; 
For the Year Ended December 31, 2001: $0.00.
Disbursements: Travel; 
For the Year Ended December 31, 2002: $1,705.00; 
For the Year Ended December 31, 2001: $237.00.
Disbursements: Lodging/per diem; 
For the Year Ended December 31, 2002: $28,968.60; 
For the Year Ended December 31, 2001: $17,056.69.
Disbursements: Miscellaneous [NOTE 4]; 
For the Year Ended December 31, 2002: $2,591.48; 
For the Year Ended December 31, 2001: $265.25.

Total Disbursements; 
For the Year Ended December 31, 2002: $129,620.19; 
For the Year Ended December 31, 2001: $22,857.27.

Ending Fund Balance [NOTE 5]; 
For the Year Ended December 31, 2002: $104,564.78; 
For the Year Ended December 31, 2001: $183,814.72.

[1] The schedule of Receipts, Disbursements, and Fund Balance is 
prepared on a cash basis.

[2] Beginning Fund Balance represents the balance at January 1, 2001 
and January l, 2002 of the Transatlantic Legislators' Dialogue funds 
carried over from the prior period.

[3] Representational Functions include the costs associated with 
holding the annual conferences. These costs include expenses for 
supplies, gift items, ground transportation, official delegation group 
meals, and control room costs.

[4] Transfers represent disbursements by the Dialogue to the U.S. 
Treasury pursuant to Section 502(b) of Title V of Public Law 103-236 
(108 Stat. 462). Under this provision, interest earned from funds 
provided to the Dialogue pursuant to Section 303 of Title III of Public 
Law 100-202 (101 Stat. 1329-231 22 U.S.C. 276 note) and deposited in 
interest-bearing accounts shall be periodically deposited in a 
miscellaneous account of the Treasury. Figure for 2002 includes 
interest payback to U.S. Government for the period January 2000-
December 2001.

[5] Ending fund balance represents the fund balance remaining on 
December 31, 2001 and December 31, 2002 and available for use in 
subsequent periods.

[End of table]

United States Group of the NATO Parliamentary Assembly:

House of Representatives: 
United States Group of the NATO Parliamentary Assembly: 
Schedule of Receipts, Disbursements, and Fund Balance [NOTE 1] 
(Unaudited):

Beginning Fund Balance [NOTE 2]; 
For the Year Ended December 31, 2002: $174,102.27; 
For the Year Ended December 31, 2001: $163,931.59.

Receipts: Appropriation; 
For the Year Ended December 31, 2002: $100,000.00; 
For the Year Ended December 31, 2001: $50,000.00.
Receipts: Interest; 
For the Year Ended December 31, 2002: $356.00; 
For the Year Ended December 31, 2001: $791.26.
Receipts: Other; 
For the Year Ended December 31, 2002: $0.00; 
For the Year Ended December 31, 2001: $0.00.

Total Receipts; 
For the Year Ended December 31, 2002: $100,356.00; 
For the Year Ended December 31, 2001: $50,791.26.

Disbursements: Representational functions [NOTE 3]; 
For the Year Ended December 31, 2002: $20,690.09; 
For the Year Ended December 31, 2001: $17,180.92.
Disbursements: Interpreters/translation; 
For the Year Ended December 31, 2002: $0.00; 
For the Year Ended December 31, 2001: $0.00.
Disbursements: Travel; 
For the Year Ended December 31, 2002: $24,740.55; 
For the Year Ended December 31, 2001: $22,076.27.
Disbursements: Lodging/per diem; 
For the Year Ended December 31, 2002: $2,008.84; 
For the Year Ended December 31, 2001: $254.36.
Disbursements: Transfers to U.S. Treasury ; 
For the Year Ended December 31, 2002: $0.00; 
For the Year Ended December 31, 2001: $0.00.
Disbursements: Miscellaneous; 
For the Year Ended December 31, 2002: $4,667.78; 
For the Year Ended December 31, 2001: $1,109.03.

Total Disbursements; 
For the Year Ended December 31, 2002: $52,107.26; 
For the Year Ended December 31, 2001: $40,620.58.

Ending Fund Balance [NOTE 4]; 
For the Year Ended December 31, 2002: $222,351.01; 
For the Year Ended December 31, 2001: $174,102.27.


[End of table]

[1] The Schedule of Receipts, Disbursements, and Fund Balance is 
prepared on a cash basis.

[2] Beginning Fund Balance represents the balance at January 1, 2002 
and 2001 of interparliamentary group funds carried over from the prior 
period.

[3] Representational Functions include the costs associated with 
holding each of the interparliamentary groups' annual conferences, such 
as supplies, gift items, ground transportation, official delegation 
group meals, and control rooms.

[4] Ending fund balance represents the final balance remaining at 
December 31, 2002 and 2001 and available for use in a subsequent 
period.

[End of table]

Enclosure II:

British-American Parliamentary Group:

House of Representatives: 
British-American Parliamentary Group: 
Schedule of Receipts, Disbursements, and Fund Balance [NOTE 1] 
(Unaudited): 

Beginning Fund Balance [NOTE 2]; 
For the Year Ended December 31, 2002: $158,856.67; 
For the Year Ended December 31, 2001: $181,052.34.

Receipts: Appropriation; 
For the Year Ended December 31, 2002: $50,000.00; 
For the Year Ended December 31, 2001: $25,000.00.
Receipts: Interest; 
For the Year Ended December 31, 2002: $292.87; 
For the Year Ended December 31, 2001: $893.52.
Receipts: Other; 
For the Year Ended December 31, 2002: $0.00; 
For the Year Ended December 31, 2001: $0.00.

Total Receipts; 
For the Year Ended December 31, 2002: $50,292.87; 
For the Year Ended December 31, 2001: $25,893.52.

Disbursements: Representational functions [NOTE 3]; 
For the Year Ended December 31, 2002: $14,812.11; 
For the Year Ended December 31, 2001: $40,117.13.
Disbursements: Interpreters/translation; 
For the Year Ended December 31, 2002: $12,916.50; 
For the Year Ended December 31, 2001: $534.00.
Disbursements: Travel; 
For the Year Ended December 31, 2002: $829.40; 
For the Year Ended December 31, 2001: $7,183.04.
Disbursements: Lodging/per diem; 
For the Year Ended December 31, 2002: $125.37; 
For the Year Ended December 31, 2001: $255.02.
Disbursements: Transfers to U.S. Treasury [NOTE 4]; 
For the Year Ended December 31, 2002: $2,615.68; 
For the Year Ended December 31, 2001: $0.00.

Total Disbursements; 
For the Year Ended December 31, 2002: $31,299.06; 
For the Year Ended December 31, 2001: $48,089.19.

Ending Fund Balance [NOTE 5]; 
For the Year Ended December 31, 2002: $177,850.48; 
For the Year Ended December 31, 2001: $158,856.67.

[1] The Schedule of Receipts, Disbursements, and Fund Balance is 
prepared on a cash basis.

[2] Beginning Fund Balance represents the balance at January 1, 2002 
and 2001 of interparliamentary group funds carried over from the prior 
period.

[3] Representational functions include the costs associated with 
holding the interparliamentary groups' annual conferences. These costs 
include expenses for supplies, gift items, ground transportation, 
official delegation group meals, and meeting room costs.

[4] Transfers represent disbursements by the Group to the U.S. Treasury 
pursuant to Section 502(b) of Title V of Public law 103-236 (108 Star 
462). Under this provision, interest earned from funds provided to the 
Group pursuant to Section 303 of Title 111 of Public Law 100-202 (101 
Stat 1329-23; 22 U.S.C. 276 note) and deposited in interest-bearing 
accounts shall be periodically deposited in a miscellaneous account of 
the Treasury.

[5] Foiling fund balance represents the fund balance remaining at 
December 31, 2002 and 2001, and available for use in a subsequent 
period.

[End of table]

[End of section]

(196030):