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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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Highlights

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.

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Accounting proceduresAdministrative costsAuditing standardsCash managementCivil auditsFinancial recordsFunds managementInternal controlsNoncomplianceFund balance