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Financial Audit: Federal Deposit Insurance Corporation's 1999 and 1998 Financial Statements

AIMD-00-157 Published: May 26, 2000. Publicly Released: May 26, 2000.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the financial statements of the Bank Insurance Fund, the Savings Association Insurance Fund, and the Federal Savings and Loan Insurance Corporation Resolution Fund for the years ended December 31, 1999 and 1998. GAO also reviewed: (1) the Federal Deposit Insurance Corporation (FDIC) management's assertions regarding the effectiveness of its internal controls as of December 31, 1999; and (2) FDIC's compliance with laws and regulations during 1999.

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Auditing standardsFinancial recordsFinancial statement auditsFund auditsInformation systemsInternal controlsReporting requirementsFinancial statementsUS Treasury securitiesDeposit insurance