United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-03-31 monographic deposited born digital GA 1.13:AIMD-94-89 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-89 P0b002ee1803a3977 f:ai94089 DGPO 2010-08-12 2011-03-28 GAOREPORTS-AIMD-94-89 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-89 AIMD-94-89 Audit reports Audit oversight Internal controls Compliance Financial statement audits Financial records Auditing standards Corporate audits Accounting procedures Panama Canal Panama Canal Treaty of 1977 Letter Report AIMD This report presents the results of GAO's audits of the Panama Canal Commission financial statements for 1993 and 1992. The Commission, a federal agency, is responsible for running the Panama Canal until it is turned over to the Panamanian government in 1999. In GAO's opinion, the Commission's financial statements present fairly, in all material respects, its financial position for fiscal years 1993 and 1992 and the results of its operations, changes in capital, and cash flows for those years. In addition, internal controls reasonably ensured that losses, noncompliance, or misstatements material to the financial statements would be prevented or detected. GAO found no material instances of noncompliance with laws or regulations. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-89/html/GAOREPORTS-AIMD-94-89.htm GAO/AIMD-94-89 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-89 Letter Report GAO/AIMD-94-89; Financial Audit: Panama Canal Commission's 1993 and 1992 Financial Statements; Audit reports Audit oversight Internal controls Compliance Financial statement audits Financial records Auditing standards Corporate audits Accounting procedures Panama Canal Panama Canal Treaty of 1977