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B-239201.3, Jul 25, 1991, Office of General Counsel

B-239201.3: Jul 25, 1991

Are not entirely consistent. We conclude that the audits our Office plans to conduct will satisfy the audit provisions of both acts. Sec. 9105 to require audits of the financial statements of FDIC itself is without practical effect. That FDIC issue a management report annually to Congress is independent of the audit requirement contained in section 9105...

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[Comments on FIRREA and CFO Act Audit Requirements for FDIC]

B-239201.3: Published: Jul 25, 1991. Publicly Released: Jul 25, 1991.

GAO commented on whether required audits of Federal Deposit Insurance Corporation (FDIC) financial statements, subject to audit provisions of the Federal Institutions Reform, Recovery, and Enforcement Act of 1989 and the Chief Financial Officers Act of 1990, were consistent. GAO noted that: (1) even though the audits GAO plans to conduct on three FDIC administered funds would satisfy the audit pro...

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