Financial Audit:

House Interparliamentary Groups' Financial Statements for 1991 and 1990

AFMD-93-72: Published: Jun 24, 1993. Publicly Released: Jun 24, 1993.

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Pursuant to a congressional request, GAO audited the balance sheets of the House of Representatives Mexico-United States Interparliamentary Group, Canada-United States Interparliamentary Group, United States-European Community Interparliamentary Group, and the United States Group of the North Atlantic Treaty Parliamentary Conference as of December 31, 1991 and 1990, and the related statements of receipts and expenses and changes in fund balance and cash flows for the years then ended.

GAO found that: (1) the financial statements were reliable in all material aspects and fairly presented the individual groups' assets, liabilities, fund balance, receipts and expenses, and cash flows; (2) the groups' internal controls were effective in protecting assets against loss and ensuring that there were no material misstatements in the financial statements; and (3) there were no material instances of noncompliance with selected laws and regulations.

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