Financial Audit:

House Interparliamentary Groups' Financial Statements for 1989 and 1988

AFMD-91-51: Published: Apr 18, 1991. Publicly Released: Apr 18, 1991.

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Pursuant to a congressional request, GAO reviewed the financial statements of four House of Representatives interparliamentary groups for the years ended December 31, 1989 and 1988.

GAO found that the: (1) statements of financial position presented fairly the interparliamentary groups' financial positions as of December 31, 1989 and 1988 in conformity with generally accepted accounting principles; (2) groups complied in all material respects with those provisions of laws and regulations that could have a material effect on the financial statements; and (3) financial statements presented only the funds appropriated to the Department of State for annual obligations of membership in the groups and were not intended to present the financial position and results of operations associated with other appropriated funds used to pay costs of the groups' operations.