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 2005-02-03 monographic deposited born digital 12 p. GA 1.13:GAO-05-236R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-236R P0b002ee180379655 f:d05236r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-05-236R machine generated eng fdlp REPORT GAOREPORTS-GAO-05-236R GAO-05-236R Audit reports Auditing procedures Auditing standards Check disbursement or control Financial analysis Financial statement audits Financial statements Funds management Accounting procedures Accounting standards Financial records Correspondence A16817 GAO agreed to assist Congress in evaluating the extent to which the Schedules of Receipts, Disbursements, and Fund Balance for five Interparliamentary Groups appropriately reflect the actual cash receipts and disbursements and related fund balances for the years ended December 31, 2002, and 2001. These five groups were the Mexico-United States Interparliamentary Group, Canada-United States Interparliamentary Group, Transatlantic Legislators' Dialogue, United States Group of the NATO Parliamentary Assembly, and British-American Parliamentary Group. Congress asked us to (1) compare recorded receipts to appropriation requests, bank statements, and other supporting documentation; (2) compare recorded disbursements to vouchers, canceled checks, and other supporting documentation; and (3) recalculate and compare fund balance with amounts recorded in the general journal and Schedule of Receipts, Disbursements, and Fund Balance for 2002 and 2001. We were not engaged to perform, and did not perform, an examination, the objective of which would have been to express an opinion on the amounts reported on the schedules. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that we would have reported them. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-236R/html/GAOREPORTS-GAO-05-236R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-05-236R/pdf/GAOREPORTS-GAO-05-236R.pdf GAO-05-236R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-05-236R Correspondence GAO-05-236R; Applying Agreed-Upon Procedures: House Interparliamentary Groups; Audit reports Auditing procedures Auditing standards Check disbursement or control Financial analysis Financial statement audits Financial statements Funds management Accounting procedures Accounting standards Financial records