United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2001-08-14 monographic deposited born digital 11 p. GA 1.13:GAO-01-1034R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-1034R P0b002ee180375d12 f:d011034r DGPO 2010-08-12 2011-03-24 GAOREPORTS-GAO-01-1034R machine generated eng fdlp REPORT GAOREPORTS-GAO-01-1034R GAO-01-1034R Accounting procedures Accounting standards Cash basis accounting Financial records Funds management Correspondence A01606

To assist the Committee on International Relations evaluate the extent to which five House Interparliamentary Groups' schedules of receipts, disbursements, and fund balance for 2000 and 1999 appropriately reflected the cash receipts and disbursements and fund balance for those years, GAO reviewed documentation supporting each group's recorded receipt and disbursement transactions and related fund balances for evidence that the transactions were properly authorized and recorded. The schedules, prepared by the treasurer of each group, present for 2000 and 1999 the opening fund balance, total receipts, and disbursements by category, and ending fund balance, on a cash basis, for each of the five groups. GAO also recalculated and compared the recalculated amounts to the reported amounts in each group's 2000 and 1999 schedule. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-1034R/html/GAOREPORTS-GAO-01-1034R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-01-1034R/pdf/GAOREPORTS-GAO-01-1034R.pdf GAO-01-1034R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-01-1034R Correspondence GAO-01-1034R; Applying Agreed-Upon Procedures: House Interparliamentary Groups; Accounting procedures Accounting standards Cash basis accounting Financial records Funds management Title 22 Section 276note 22 U.S.C. 276note Volume 101 Page 1329-23 101 Stat. 1329-23 Volume 108 Page 462 108 Stat. 462 Public Law 100-202 Public Law 103-236