Financial Audit:

Financing Corporation's 1987 Financial Statements

AFMD-88-61: Published: Aug 2, 1988. Publicly Released: Aug 2, 1988.

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GAO reviewed an independent certified public accountant's audit of the Federal Home Loan Bank Board's Financing Corporation's: (1) financial statements for the period August 29, 1987 through December 31, 1987; and (2) internal accounting controls and compliance with applicable laws and regulations.

GAO found that: (1) the financial statements fairly presented the Corporation's financial position, the results of its operations, and the changes in its cash and short-term investments as of December 31, 1987, in conformity with generally accepted accounting principles applied on a consistent basis; (2) the Corporation complied with all applicable laws and regulations; and (3) there were no material weaknesses in the Corporation's internal accounting controls.

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