Agreed-Upon Procedures: Senate Office of Public Records Revolving
Fund Fiscal Years 2003-2005 (27-JUN-06, GAO-06-651R).
We performed the agreed-upon procedures requested by the
Secretary of the Senate related to receipt and disbursement
processing and related procedures applicable to the Office of
Public Records Revolving Fund's (the Fund's) fiscal years
2003-2005. In summary, the procedures we agreed to perform
involved inspecting supporting documentation for Fund-related
receipt and disbursement activities processed through the Office
of Public Records (OPR) and Senate Disbursing Office (SDO) and
reconciliation procedures performed by OPR.
-------------------------Indexing Terms-------------------------
REPORTNUM: GAO-06-651R
ACCNO: A55662
TITLE: Agreed-Upon Procedures: Senate Office of Public Records
Revolving Fund Fiscal Years 2003-2005
DATE: 06/27/2006
SUBJECT: Auditing procedures
Auditing standards
Fund audits
Funds management
Internal controls
Revolving funds
******************************************************************
** This file contains an ASCII representation of the text of a **
** GAO Product. **
** **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced. Tables are included, but **
** may not resemble those in the printed version. **
** **
** Please see the PDF (Portable Document Format) file, when **
** available, for a complete electronic file of the printed **
** document's contents. **
** **
******************************************************************
GAO-06-651R
June 16, 2006
The Honorable Emily J. Reynolds
Secretary of the United States Senate
Subject: Agreed-Upon Procedures: Senate Office of Public Records Revolving
Fund Fiscal Years 2003-2005
Dear Ms. Reynolds:
We performed the agreed-upon procedures you requested related to receipt
and disbursement processing and related procedures applicable to the
Office of Public Records Revolving Fund's (the Fund's) fiscal years
2003-2005. In summary, the procedures we agreed with you to perform
involved inspecting supporting documentation for Fund-related receipt and
disbursement activities processed through the Office of Public Records
(OPR) and Senate Disbursing Office (SDO) and reconciliation procedures
performed by OPR.
We conducted our work in accordance with U.S. generally accepted
government auditing standards, which incorporate the attestation standards
established by the American Institute of Certified Public Accountants.
These standards also provide guidance on performing and reporting on the
results of agreed-upon procedures.
By specifying the procedures we agreed to perform, OPR, SDO, and your
office were responsible for ensuring that the procedures were sufficient
to meet your purposes and we make no representation in that respect.
Enclosure I contains the procedures we agreed to perform and the results
we obtained.
Consistent with our work on previous agreed-upon procedures engagements
involving the Office of Public Records Revolving Fund, and, as agreed with
you, our objective was not to express an opinion, and we do not express an
opinion on the receipt and disbursement activities and related fund
balances of the Fund for fiscal year 2003-2005, which would have entailed
additional procedures. Such additional procedures might have identified
other matters, if they existed, that would have been reported to you.3 We
initiated our agreed-upon procedures on January 10, 2006, and, after
certain disbursement documentation was retrieved from storage, completed
our work on the procedures on February 27, 2006.
We provided a draft of this report along with its enclosure to officials
from OPR, SDO and your office for review and comment. They provided us
with technical comments that have been incorporated as appropriate. This
report is intended for the use of OPR, SDO, and your Office and is not
intended to be and should not be used by those who have not agreed to the
procedures or have not taken responsibility for the sufficiency of the
procedures for their purposes. The report is a matter of public record and
its distribution will not be limited.
If you have any questions, you may contact me at (202) 512-9406 or
[email protected] or John Reilly, Assistant Director, at (202) 512-9517 or
[email protected] . Key contributors to this work were Sabrina Springfield
and Leslie Jones. This report will be made available at http://www.gao.gov
GAO's Internet site.
Sincerely yours,
Jeanette M. Franzel
Director
Financial Management and Assurance
Enclosure
3 These disclosures are required by the professional standards of the
American Institute of Certified Public Accountants for reporting on the
results of agreed-upon procedures engagements.
Enclosure I
Office of Public Records Agreed-upon Procedures
Receipt Activity
1. For fiscal years 2003-2005, inspect the pre-numbered receipt
documents and the OPR-prepared adding machine tape supporting the
amount of OPR's deposit ticket and verify that the amount from
each individual receipt document was included on the adding
machine tape and the total amount from each adding machine tape
agreed with the total amount of the related deposit prepared by
OPR for deposit by Senate Disbursing Office (SDO). If any
exceptions are noted, obtain an explanation from OPR and SDO
officials.
Result: The amount of each individual receipt document was
included on the applicable adding machine tape and related deposit
prepared by OPR for deposit by SDO.
2. For fiscal years 2003-2005, inspect OPR's supporting documentation for
its post-deposit reconciliations and verify that the amount of each OPR
receipt deposit was included in the applicable SDO transaction reports and
the SDO-prepared monthly Statement of Funding Authorization and Expense
Activity for the Fund. If any differences are noted, obtain an explanation
from OPR and SDO officials.
Result: Each receipt deposit identified in OPR's documentation supporting
its reconciliation of receipt deposits was included in the applicable
SDO-prepared transaction report and monthly Statement of Funding
Authorization and Expense Activity.
Disbursement Activity
1. For each Fund disbursement voucher provided by SDO for fiscal year
2003-2005, inspect individual disbursement vouchers, related supporting
documentation, and SDO-prepared transaction reports and monthly Statement
of Funding Authorization and Expense Activity for evidence that
a. prior to the recorded date of the disbursement,
- the receiving official or designee accepted the goods and/or services.
- the OPR Superintendent or designee signed the disbursement voucher.
- the Secretary of the Senate or designee signed the disbursement voucher.
- the voucher was certified or sanctioned by applicable Senate office.4
4 Prior to December 1, 2002, the Senate Rules Committee sanctioned all
disbursements. Effective December 1, 2002, the Senate Rules Committee
authorized SDO to certify all disbursements valued up to $35, and for
those valued at more than $35 were to be sanctioned by the Senate Rules
Committee. Effective January 1, 2004, the Senate Rules Committee raised
SDO's certification authority to $100 and only disbursements greater than
$100 were to be sanctioned by Senate Rules Committee.
Enclosure I
b. the payee name, address, and payment amount on the approved
disbursement voucher and the vendor invoice were the same.
c. each approved disbursement voucher provided by SDO was included as a
fund disbursement in the Statements of Funding Authorization and Expense
Activity.
If any exceptions to the above are noted, obtain an explanation from
appropriate OPR and SDO officials.
Result: No exceptions were noted in performing the above procedure.
2. For fiscal years 2003-2005, inspect OPR's post-disbursement
reconciliation of approved disbursement vouchers to the monthly Statements
of Funding Authorization and Expense Activity and verify that each
approved disbursement was included in the applicable Statement of Funding
Authorization and Expense Activity. If any exceptions are noted, obtain an
explanation from OPR and SDO officials.
Result: Each approved disbursement identified in OPR's post-disbursement
reconciliation was included in the applicable monthly Statement of Funding
Authorization and Expense Activity.
Fund Balances
1. Compare the beginning and ending fund balance for fiscal years
2003-2005 recorded on the Senate Disbursement Office's monthly Statement
of Funding Authorization and Expense Activity to the fund balances
reported by SDO to the U.S. Treasury. If any differences are noted, obtain
an explanation from appropriate SDO and OPR officials.
Result: The Fund's beginning and ending fiscal year fund balances for
fiscal years 2003 and 2005 as reported in the monthly Statement of Funding
Authorization and Expense Activity were the same as those reported by SDO
to the U.S. Treasury.
Other Procedure
1. Summarize the monthly receipt and disbursement activities shown in the
Statement of Funding Authorization and Expense Activity, compare the
summarized activity to the Fund's reported change in opening and closing
fund balance with Treasury for the Office of Public Records Revolving Fund
(appropriation account symbol 00X4052), and prepare a summary of yearly
receipt and
Enclosure I
disbursement activities and related fund balances for fiscal years
2003-2005. If any discrepancies are noted obtain an explanation from OPR
and SDO officials.
Results: We summarized the monthly receipt and disbursement activities,
compared to the summarized activity the reported fund balances with
Treasury and found no differences. The summary is shown below.
Senate Office of Public Records Revolving Fund
Summary of Reported Receipts, Disbursements, and Fund Balances
(Unaudited)
FY 2003 FY 2004 FY 2005
Reported Beginning Balance $116,328.28 $123,531.13 $125,344.53
Reported Receipts
Receipts from Copies of
Public Documents $21,062.80 $18,058.40 $21,005.55
Other Receipts -
Reconciliation Adjustment $80.00
Total Reported Receipts $21,062.80 $18,058.40 $21,085.55
Reported Disbursements
Contractual Services (13,770.00) (16,245.00) (11,475.00)
Equipment (89.95)
Total Reported Disbursements (13,859.95) (16,245.00) (11,475.00)
Net Reported
Receipt/(Disbursement) Activity $7,202.85 $1,813.40 $9,610.55
Reported Ending Balance $123,531.13 $125,344.53 $134,955.08
(194568)
GAO's Mission
The Government Accountability Office, the audit, evaluation and
investigative arm of Congress, exists to support Congress in meeting its
constitutional responsibilities and to help improve the performance and
accountability of the federal government for the American people. GAO
examines the use of public funds; evaluates federal programs and policies;
and provides analyses, recommendations, and other assistance to help
Congress make informed oversight, policy, and funding decisions. GAO's
commitment to good government is reflected in its core values of
accountability, integrity, and reliability.
Obtaining Copies of GAO Reports and Testimony
The fastest and easiest way to obtain copies of GAO documents at no cost
is through GAO's Web site ( www.gao.gov ). Each weekday, GAO posts newly
released reports, testimony, and correspondence on its Web site. To have
GAO e-mail you a list of newly posted products every afternoon, go to
www.gao.gov and select "Subscribe to Updates."
Order by Mail or Phone
The first copy of each printed report is free. Additional copies are $2
each. A check or money order should be made out to the Superintendent of
Documents. GAO also accepts VISA and Mastercard. Orders for 100 or more
copies mailed to a single address are discounted 25 percent. Orders should
be sent to:
U.S. Government Accountability Office 441 G Street NW, Room LM Washington,
D.C. 20548
To order by Phone: Voice: (202) 512-6000 TDD: (202) 512-2537 Fax: (202)
512-6061
To Report Fraud, Waste, and Abuse in Federal Programs
Contact:
Web site: www.gao.gov/fraudnet/fraudnet.htm E-mail: [email protected]
Automated answering system: (800) 424-5454 or (202) 512-7470
Congressional Relations
Gloria Jarmon, Managing Director, [email protected] (202) 512-4400 U.S.
Government Accountability Office, 441 G Street NW, Room 7125 Washington,
D.C. 20548
Public Affairs
Paul Anderson, Managing Director, [email protected] (202) 512-4800 U.S.
Government Accountability Office, 441 G Street NW, Room 7149 Washington,
D.C. 20548
This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed in
its entirety without further permission from GAO. However, because this
work may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this material
separately.
*** End of document. ***