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GAO-01-1034R 1 (2001-08-14)

handle is hein.gao/gaocrptamuf0001 and id is 1 raw text is: SGAO Accountability * Integrity * Reliability United States General Accounting Office Washington, DC 20548 August 14, 2001 The Honorable Henry J. Hyde Chairman Committee on International Relations House of Representatives Subject: Applying Agreed-Upon Procedures: House Interparliamentary Groups Dear Mr. Chairman: We have performed the procedures you requested to assist the Committee in evaluating the extent to which five House Interparliamentary Groups' Schedules of Receipts, Disbursements, and Fund Balance for the years ended December 31, 2000 and 1999, appropriately reflect the cash receipts and disbursements and fund balance for the years then ended. The schedules, prepared by the treasurer of each group, present for the years ended December 31, 2000 and 1999, the opening fund balance, total receipts and disbursements by category, and ending fund balance, on a cash basis, for each of the following groups: * British-American Parliamentary Group, * Canada-United States Interparliamentary Group, * Mexico-United States Interparliamentary Group, * Transatlantic Legislators' Dialogue (formerly the United States-European Community Interparliamentary Group), and * The United States Group of the NATO Parliamentary Assembly (formerly the United States Group of the North Atlantic Assembly). In summary, the procedures you asked us to perform included reviewing documentation supporting each group's recorded receipt and disbursement transactions and related fund balance for evidence that the transactions were properly authorized and recorded. We also recalculated the reported amounts using each group's general journal and supporting documents and compared the recalculated amounts to the reported amounts in each group's 2000 and 1999 schedule. The individual agreed-upon procedures along with our results are presented in enclosure I. The unaudited 2000 and 1999 schedules for each of the five Interparliamentary Groups are presented in enclosure II. By specifying the procedures, your office was responsible for ensuring that the procedures were sufficient to meet your objectives, and we make no representations in that respect. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which GAO-01-1034R Interparliamentary Groups