Preliminary Inquiry Into Alleged 1980 Negotiations to Delay Release of Iranian Hostages Until After November Election, Statement of James F. Hinchman, General Counsel, Testimony before the Committee on Rules, House of Representatives [open pdf - 357KB]
This testimony focuses on GAO's preliminary inquiry into allegations that high-ranking officials of the Reagan-Bush campaign met with Iranian officials in Paris in October 1980 to negotiate the release of the American hostages held in Iran until after the November election. It reviews both the nature of the congressional request and GAO's inquiry into the matter. GAO indicated that it could not develop evidence to corroborate the allegations.
General Accounting Office: http://www.gao.gov