Presents results of audits of the financial statements of the Resolution Trust Corporation (RTC) for the 1994 and 1993. Also presents opinions on management's assertions regarding the effectiveness of its system of internal controls and an evaluation of compliance with laws and regulations. Discusses internal control weakness identified and recommendations to correct this weakness; issues affecting estimated recoveries from failed thrifts; the estimated unused loss funds after the RTC's completion of all resolution activities; and the progress made in reducing risk. Charts and tables.