Financial Audit: House Office Systems Management--Three Months Ended
9/30/92 and Fiscal Years Ended 6/30/92 and 6/30/91 (Letter Report,
01/14/94, GAO/AIMD-94-18).

GAO audited the statements of receipts and costs for the House Office
Systems Management, which provides congressional offices with such items
as computer equipment, copiers, and television and video equipment.  GAO
found that (1) they were reliable in all material respects; (2) internal
controls provided reasonable assurances that losses, noncompliance with
laws and regulations, and misstatements material to the financial
statements would be prevented or detected (controls over automated
financial data, however, needed improvement); and (3) there was no
material noncompliance with laws and regulations.  GAO noted that the
House Office Systems Management lacked certain control procedures to
prevent or detect all unauthorized changes to its automated financial
data.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  AIMD-94-18
     TITLE:  Financial Audit: House Office Systems Management--Three 
             Months Ended 9/30/92 and Fiscal Years Ended 6/30/92
             and 6/30/91
      DATE:  01/14/94
   SUBJECT:  Financial management
             Oversight of Congress
             Financial records
             Financial statement audits
             Internal controls
             Audit reports
             Audit authority
             Compliance
             Accounting procedures
             Data integrity

             
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