Financial Audit: Pension Benefit Guaranty Corporation's 1994 and 1993 Financial Statements
AIMD-95-83
Published: Mar 08, 1995. Publicly Released: Mar 08, 1995.
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Highlights
Pursuant to a legislative requirement, GAO audited the Pension Benefit Guaranty Corporation's (PBGC) Single-Employer Fund and Multiemployer Fund for the fiscal years ended September 30, 1994 and 1993 and evaluated PBGC internal controls and compliance with laws and regulations.
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Federal corporationsFinancial management systemsFinancial statement auditsFund auditsFunds managementGovernment liability (legal)Internal controlsReporting requirementsPensionsTrust funds