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Reviews of the Trans-Alaska Pipeline Liability Fund's Financial Statements for the Years Ended December 31, 1982 and 1981

AFMD-83-98 Published: Sep 30, 1983. Publicly Released: Sep 30, 1983.
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Highlights

GAO reviewed a certified public accounting firm's audits of the statement of net assets available for claims of the Trans-Alaska Pipeline Liability Fund as of December 31, 1982 and 1981, and the related statements of changes in net assets available for claims for the years then ended.

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Accounting proceduresAuditing standardsCrude oil pipeline operationsFinancial recordsFinancial statement auditsFunds managementFinancial statementsInternal controlsRegulatory noncomplianceLaws and regulations