<mods xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.3" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" ID="P0b002ee18037ab71">
<name type="corporate">
 <namePart>United States Government Publishing Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">publisher</roleTerm>
  <roleTerm authority="marcrelator" type="code">pbl</roleTerm>
</role>
 <role>
  <roleTerm authority="marcrelator" type="text">distributor</roleTerm>
  <roleTerm authority="marcrelator" type="code">dst</roleTerm>
</role>
</name>
<name type="corporate">
 <namePart>United States</namePart>
 <namePart>Government Accountability Office</namePart>
 <role>
  <roleTerm authority="marcrelator" type="text">author</roleTerm>
  <roleTerm authority="marcrelator" type="code">aut</roleTerm>
</role>
 <description>Government Organization</description>
</name>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">government publication</genre>
<language>
 <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<extension>
 <collectionCode>GAOREPORTS</collectionCode>
 <category>Legislative Agency Publications</category>
 <waisDatabaseName>gao</waisDatabaseName>
 <branch>legislative</branch>
 <dateIngested>2010-08-12</dateIngested>
</extension>
<originInfo>
 <publisher>U.S. Government Printing Office</publisher>
 <dateIssued encoding="w3cdtf">2003-10-07</dateIssued>
 <issuance>monographic</issuance>
</originInfo>
<physicalDescription>
 <note type="source content type">deposited</note>
 <digitalOrigin>born digital</digitalOrigin>
 <extent>34 p.</extent>
</physicalDescription>
<classification authority="sudocs">GA 1.13:GAO-04-7</classification>
<identifier type="uri">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-7</identifier>
<identifier type="local">P0b002ee18037ab71</identifier>
<identifier type="former package identifier">f:d047</identifier>
<recordInfo>
 <recordContentSource authority="marcorg">DGPO</recordContentSource>
 <recordCreationDate encoding="w3cdtf">2010-08-12</recordCreationDate>
 <recordChangeDate encoding="w3cdtf">2011-03-28</recordChangeDate>
 <recordIdentifier source="DGPO">GAOREPORTS-GAO-04-7</recordIdentifier>
 <recordOrigin>machine generated</recordOrigin>
 <languageOfCataloging>
  <languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</languageOfCataloging>
</recordInfo>
<accessCondition type="GPO scope determination">fdlp</accessCondition>
<extension>
 <docClass>REPORT</docClass>
 <accessId>GAOREPORTS-GAO-04-7</accessId>
 <reportNumber>GAO-04-7</reportNumber>
 <subject>Audit reports</subject>
 <subject>Funds management</subject>
 <subject>Noncompliance</subject>
 <subject>Foreign financial assistance</subject>
 <subject>Federal funds</subject>
 <subject>Accountability</subject>
 <subject>International agreements</subject>
 <subject>International relations</subject>
 <subject>Financial statement audits</subject>
 <subject>Federated States of Micronesia</subject>
 <subject>Republic of the Marshall Islands</subject>
 <subject>Compact of Free Association</subject>
 <type>Other Written Product</type>
 <accountNo>A08679</accountNo>
 <USCode title="31">
                      <section detail="(e)(2)" number="7502"></section>
                      <chapter number="75"></chapter>
                      <chapter number="75"></chapter>
                </USCode>
</extension>
<titleInfo>
 <title>Compact of Free Association: Single Audits Demonstrate Accountability Problems over Compact Funds</title>
</titleInfo>
<abstract>In 1986, the United States entered into a Compact of Free
Association (Compact) that provided about $2.1 billion in U.S.	 
assistance from 1987 through 2003 to the Pacific Island nations  
of the Federated States of Micronesia (FSM) and the Republic of  
the Marshall Islands (RMI). GAO has issued a number of reports	 
raising concerns about the effectiveness of this assistance. GAO 
was asked to review possible FSM and RMI misuse of Compact funds.
We reviewed single audits for 1996 through 2000 and this report  
summarizes the audit results.</abstract>
<location>
 <url displayLabel="HTML rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-7/html/GAOREPORTS-GAO-04-7.htm</url>
 <url displayLabel="PDF rendition" access="raw object">https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-7/pdf/GAOREPORTS-GAO-04-7.pdf</url>
</location>
<identifier type="preferred citation">GAO-04-7</identifier>
<location>
 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-7</url>
</location>
<note>Other Written Product</note>
<extension>
 <searchTitle>GAO-04-7; Compact of Free Association: Single Audits Demonstrate Accountability Problems over Compact Funds;
            </searchTitle>
</extension>
<subject>
 <topic>Audit reports</topic>
 <topic>Funds management</topic>
 <topic>Noncompliance</topic>
 <topic>Foreign financial assistance</topic>
 <topic>Federal funds</topic>
 <topic>Accountability</topic>
 <topic>International agreements</topic>
 <topic>International relations</topic>
 <topic>Financial statement audits</topic>
 <topic>Federated States of Micronesia</topic>
 <topic>Republic of the Marshall Islands</topic>
 <topic>Compact of Free Association</topic>
</subject>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Code</title>
  <partNumber>Title 31 Section 7502(e)(2)</partNumber>
  <partNumber>Title 31 Chapter 75</partNumber>
  <partNumber>Title 31 Chapter 75</partNumber>
</titleInfo>
 <identifier type="USC citation">31 U.S.C. 7502(e)(2)</identifier>
 <identifier type="USC citation">31 U.S.C. Chapter 75</identifier>
 <identifier type="USC citation">31 U.S.C. Chapter 75</identifier>
</relatedItem>
</mods>