Interparliamentary Group Review Procedures
AIMD-98-44R: Published: Dec 22, 1997. Publicly Released: Dec 22, 1997.
- Full Report:
Pursuant to a congressional request, GAO performed procedures to assist the House Committee on International Relations in evaluating the extent to which five House interparliamentary groups' financial records appropriately reflected their cash receipts and disbursements and fund balance for the year ended December 31, 1996.
GAO noted that: (1) the procedures the Committee asked it to perform included reviewing documentation supporting each group's recorded receipts and disbursements transactions and related fund balances for evidence that the transactions were properly authorized and recorded; (2) it also recalculated the reported amounts using each group's general journal and supporting documentation and compared the recalculated amounts to the reported amounts in each group's 1996 schedules; and (3) by specifying the procedures, the Committee was responsible for ensuring that the procedures were sufficient to meet its objectives.