Review of the United States Synthetic Fuels Corporation's Financial Statements for the Fiscal Year Ended September 30, 1981

AFMD-82-49: Published: Mar 22, 1982. Publicly Released: Mar 22, 1982.

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GAO reviewed the U.S. Synthetic Fuels Corporation's financial statements for the year ended September 30, 1981. Established to provide financial assistance to further the development of domestic synthetic fuels, the Corporation is legally required to retain a nationally recognized public accounting firm to perform an annual audit of its accounts. To avoid unnecessary duplication and expense in discharging its responsibility to report the audit findings to Congress, GAO relied on the work of the Corporation's auditors.

During the GAO review of the audit firm's workpapers and audit report, there was nothing to indicate that the audit firm's opinion on the Corporation's 1981 financial statements was inappropropriate. GAO concurred with the audit firm's opinion on the Corporation's 1981 financial statements.

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