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GAO-05-236R 1 (2005-02-03)

handle is hein.gao/gaocrptarfq0001 and id is 1 raw text is: SGAO Accountability * Integrity Reliability United States Government Accountability Office Washington, DC 20548 February 3, 2005 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 contained in enclosure I to this letter, which we agreed to perform and with which you concurred, solely to assist you 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 are: * 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. As agreed with your staff, we applied these procedures to the activity reflected in the 2002 and 2001 schedules prepared by each Group. In performing the agreed-upon procedures, we conducted our work in accordance with U.S. generally accepted government auditing standards, which incorporate financial audit and attestation standards established by the American Institute of Certified Public Accountants. These standards also provide guidance when performing and reporting the results of agreed-upon procedures. You are responsible for the adequacy of the procedures to meet your objectives and we make no representation in that respect. The procedures we agreed to perform for each Group include (1) comparing recorded receipts to appropriation requests, bank statements, and other supporting documentation; (2) comparing recorded disbursements to vouchers, canceled checks, and other supporting documentation; GAO-05-236R House Interparliamentary Groups