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<abstract>GAO audited the statement of cash receipts and disbursements of the U.S.
Commission on Improving the Effectiveness of the United Nations from its
inception in June 1992 to its cessation in November 1993.  The
Commission&apos;s goals were (1) to examine United Nations operations and to
identify and evaluate its strengths and weaknesses and (2) to submit to
the President and Congress recommendations on ways to improve the
effectiveness of the United Nations.  GAO found that the statement of
cash recipients and disbursements was reliable in all material respects.
GAO also found no material or other reportable conditions in the
internal control structure and its operations and no material
noncompliance with laws and regulations.</abstract>
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 <topic>Auditing standards</topic>
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 <topic>Financial records</topic>
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