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 1995-03-31 monographic deposited born digital 36 p. GA 1.13:AIMD-95-98 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-98 P0b002ee1803a1142 f:ai95098 DGPO 2010-08-12 2011-03-24 GAOREPORTS-AIMD-95-98 machine generated eng fdlp REPORT GAOREPORTS-AIMD-95-98 AIMD-95-98 Financial statement audits Independent agencies Financial management Financial records Accounting procedures Auditing standards Accountability Internal controls Investments abroad Panama Canal Panama Letter Report AIMD The Panama Canal Commission is a federal agency that is charged with operating the canal until the canal is turned over to the Republic of Panama on December 31, 1999. In GAO's opinion, the Commission's financial statements for 1994 and 1993 fairly present its financial position and the results of its operations, changes in capital, and cash flows. Also, GAO believes that management's assertion is fairly stated that internal controls reasonably ensured that losses, noncompliance, or misstatements affecting the financial statements would be prevented or detected on a timely basis. Also, GAO found no reportable noncompliance with laws and regulations. GAO did identify several matters relating to controls over the Commission's computers that needed improving. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-98/html/GAOREPORTS-AIMD-95-98.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-95-98/pdf/GAOREPORTS-AIMD-95-98.pdf GAO/AIMD-95-98 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-95-98 Letter Report GAO/AIMD-95-98; Financial Audit: Panama Canal Commission's 1994 and 1993 Financial Statements; Financial statement audits Independent agencies Financial management Financial records Accounting procedures Auditing standards Accountability Internal controls Investments abroad Panama Canal Panama