Interparliamentary Group Review Procedures
AIMD-99-279R: Published: Sep 10, 1999. Publicly Released: Sep 10, 1999.
- 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 years ended December 31, 1997 and 1998.
GAO noted that: (1) the procedures GAO performed included reviewing documentation supporting each group's recorded receipt and disbursement transactions and related fund balances for evidence that the transactions were properly authorized and recorded; and (2) GAO 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 1997 and 1998 schedule.