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Financial Audit: Panama Canal Commission's 1992 and 1991 Financial Statements

AIMD-93-22 Published: Sep 10, 1993. Publicly Released: Sep 10, 1993.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the Panama Canal Commission's (PCC): (1) financial statements for the years ended September 30, 1992 and 1991; (2) internal accounting controls; and (3) compliance with laws and regulations.

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Full Report (32 pages)

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Auditing and Financial Management
Appropriated fundsCivil auditsFederal agency accounting systemsFinancial managementFinancial recordsIndependent agenciesInternal controlsInternational relationsInvestments abroadFinancial statements