Interparliamentary Group Review Procedures
AIMD-99-279R
Published: Sep 10, 1999. Publicly Released: Sep 10, 1999.
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Highlights
Pursuant to a congressional request, GAO performed procedures to assist the House Committee on International Relations in evaluating the extent to which five House interparliamentary groups' financial records appropriately reflected their cash receipts and disbursements and fund balance for the years ended December 31, 1997 and 1998.
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Accounting proceduresAuditing proceduresAuditing standardsFinancial managementFinancial recordsFinancial statement auditsLegislative bodiesCash basis accountingAgreed-upon proceduresInternational relations