Financial Audit: Office of the Sergeant at Arms and Doorkeeper of the
Senate for the Fiscal Year Ended September 30, 1994 (Letter Report,
07/12/95, GAO/AIMD-95-186).

GAO audited the statement of disbursements, receipts, and financing
sources for the Sergeant at Arms and Doorkeeper of the Senate for the
fiscal year ended September 30, 1994.  The primary mission of the 900
Sergeant at Arms employees is to provide office support services to
members, committees, and officers of the Senate. These services include
the provision of computer hardware and software, telecommunication
equipment, document reproduction and printing, and support for home
state offices nationwide.  GAO found that the financial statement was
reliable in all material respects, that management fairly stated that
its internal controls effectively safeguarded assets from material loss,
ensuring that compliance with laws and regulations and ensuring that
there were no material misstatements in the financial statements; and
there was no reportable noncompliance with laws and regulations.

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

 REPORTNUM:  AIMD-95-186
     TITLE:  Financial Audit: Office of the Sergeant at Arms and 
             Doorkeeper of the Senate for the Fiscal Year Ended
             September 30, 1994
      DATE:  07/12/95
   SUBJECT:  Financial statement audits
             Auditing standards
             Financial records
             Compliance
             Internal controls
             Congressional employees
             Accounting procedures
             Legislative bodies
             Financial management

             
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Cover
================================================================ COVER


Report to the Majority and Minority Leaders, U.S.  Senate

July 1995

FINANCIAL AUDIT - OFFICE OF THE
SERGEANT AT ARMS AND DOORKEEPER OF
THE SENATE FOR THE FISCAL YEAR
ENDED SEPTEMBER 30, 1994

GAO/AIMD-95-186

Senate Sergeant at Arms


Abbreviations
=============================================================== ABBREV


Letter
=============================================================== LETTER


B-261521

July 12, 1995

The Honorable Bob Dole
Majority Leader
United States Senate

The Honorable Thomas A.  Daschle
Minority Leader
United States Senate

As you requested, we audited the accompanying Statement of
Disbursements, Receipts, and Financing Sources for the Office of the
Sergeant at Arms and Doorkeeper of the Senate (the Sergeant at Arms)
for the fiscal year ended September 30, 1994.  The financial
statement represents the combined results of operations of the
Sergeant at Arms and of the four revolving funds it manages.  The
primary mission of the approximately 900 Sergeant at Arms employees
is to provide office support services to members, committees, and
officers of the Senate. 

As a result of our audit, we found

  the financial statement was reliable in all material respects;

  management fairly stated that internal controls in place on
     September 30, 1994, were effective in safeguarding assets from
     material loss, assuring material compliance with relevant laws
     and regulations, and assuring that there were no material
     misstatements in the financial statement; and

  no reportable noncompliance with laws and regulations we tested. 

The following sections outline each conclusion in more detail and
discuss the scope of our audit. 


   OPINION ON THE STATEMENT OF
   DISBURSEMENTS, RECEIPTS, AND
   FINANCING SOURCES
------------------------------------------------------------ Letter :1

The financial statement and accompanying notes were prepared on a
cash basis, which is a comprehensive basis of accounting that differs
from generally accepted accounting principles.  The statement
presents fairly, in conformity with the cash basis of accounting
described in note 1, the Sergeant at Arms' disbursements, receipts,
and financing sources. 


   OPINION ON MANAGEMENT'S
   ASSERTION ABOUT THE
   EFFECTIVENESS OF INTERNAL
   CONTROLS
------------------------------------------------------------ Letter :2

We evaluated management's assertion about the effectiveness of its
internal controls designed to

  safeguard assets against loss from unauthorized acquisition, use,
     or disposition;

  assure the execution of transactions in accordance with laws and
     regulations that have a direct and material effect on the
     financial statement; and

  record, process, and summarize transactions properly to permit the
     preparation of reliable financial statements and to maintain
     accountability for assets. 

Management of the Sergeant at Arms fairly stated that those controls
in place on September 30, 1994, provided reasonable assurance that
losses, noncompliance, or misstatements material in relation to the
financial statement would be prevented or detected on a timely basis. 
Management made this assertion based upon criteria established under
the Comptroller General's Standards For Internal Controls In The
Federal Government for safeguarding of assets against unauthorized
acquisition, use, or disposition; compliance with laws and
regulations; and financial reporting controls. 


   COMPLIANCE WITH LAWS AND
   REGULATIONS
------------------------------------------------------------ Letter :3

Our audit tests for compliance with selected provisions of laws and
regulations disclosed no instances of noncompliance that would be
reportable under generally accepted government auditing standards. 


   OBJECTIVES, SCOPE, AND
   METHODOLOGY
------------------------------------------------------------ Letter :4

Management is responsible for

  preparing the financial statement in conformity with the basis of
     accounting described in note 1;

  establishing, maintaining, and assessing the internal control
     structure to provide reasonable assurance that internal control
     objectives are met; and

  complying with applicable laws and regulations. 

We are responsible for obtaining reasonable assurance about whether
(1) the financial statement is reliable, that is, free of material
misstatement and presented fairly in conformity with the basis of
accounting described in note 1, and (2) management's assertion about
the effectiveness of internal controls is fairly stated in all
material respects based upon criteria established under the
Comptroller General's Standards For Internal Controls In The Federal
Government for safeguarding of assets against unauthorized
acquisition, use, or disposition; compliance with laws and
regulations; and financial reporting controls.  We are also
responsible for testing compliance with selected provisions of laws
and regulations. 

In order to fulfill these responsibilities, we

  examined, on a test basis, evidence supporting the amounts and
     disclosures in the financial statement;

  assessed the accounting principles used by management;

  evaluated the overall presentation of the financial statement;

  obtained an understanding of the internal control structure related
     to safeguarding assets and compliance with laws and regulations,
     including execution of transactions in accordance with budget
     authority and financial reporting;

  tested relevant internal controls over safeguarding, compliance,
     and financial reporting and evaluated management's assertion
     about the effectiveness of internal controls; and

  tested compliance with selected provisions of specific laws and
     regulations including provisions of

the Legislative Branch Appropriations Act for fiscal years 1994 and
1995 (Public Laws 103-69 and 103-283, respectively);

the Antideficiency Act (31 U.S.C.  1341 and 1350);

laws and implementing Office of Personnel Management regulations on
employee benefits and employer costs (5 U.S.C.  8334, 8422, 8423,
8432, 8707, 8708, 8714, 8714a, 8714b, 8714c, 8906, 5 CFR 831.102, and
890.501);

laws and implementing Internal Revenue Service regulations on federal
income and social security tax withholding (26 U.S.C.  3102, 3111,
and 3402); and

laws establishing rates of pay for officers and employees of the
Sergeant at Arms (2 U.S.C.  60c-1, 60c-3, 61, 61-1). 

We did not evaluate all internal controls relevant to operating
objectives, such as ensuring efficient operations.  We limited our
internal control testing to accounting and other controls necessary
to achieve the objectives outlined in our opinion on management's
assertion about the effectiveness of internal controls.  Because of
inherent limitations in any internal control structure, losses,
noncompliance, or misstatements may nevertheless occur and not be
detected.  We also caution that projecting our evaluation to future
periods is subject to the risk that controls may become inadequate
because of changes in conditions or that the degree of compliance
with controls may deteriorate. 

We performed our audit in accordance with generally accepted
government auditing standards.  We completed our audit work on June
30, 1995. 

Charles A.  Bowsher
Comptroller General
of the United States


FINANCIAL STATEMENT
=========================================================== Appendix 0

   Statement of Disbursements,
   Receipts, and Financing Sources

   (See figure in printed
   edition.)

   Notes to the Financial
   Statement

   (See figure in printed
   edition.)



   (See figure in printed
   edition.)



   (See figure in printed
   edition.)