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Highlights

Pursuant to a congressional request, GAO provided information on the U.S. Section of the International Boundary and Water Commission, focusing on: (1) the sources and uses of the U.S. Section's funds; (2) certain aspects of the U.S. Section's system of accounting and internal controls; (3) the cost-sharing arrangements for joint projects between the United States and Mexico; (4) the administration of U.S Section operations and maintenance contracts; and (5) the extent of oversight over the U.S. Section's programs and operations.

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Recommendations

Matter for Congressional Consideration

Matter Status Comments
In order to provide greater oversight over International Boundary and Water Commission operations, Congress may wish to consider requiring the U.S. Commissioner to obtain annual financial statement audits of the U.S. Section's activities by an independent accounting firm in accordance with generally accepted government auditing standards.
Closed - Implemented
On September 1, 1999, the International Boundary and Water Commission indicated that a yearend financial statement audit will be performed by the Department of State Inspector General's contract auditing firm. These audits will be performed annually, as recommended.

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