Agreed-Upon Procedures: Senate Office of Public Records Revolving
Fund, Fiscal Years 2006 and 2007 (07-DEC-07, GAO-08-201R).	 
                                                                 
GAO performed the agreed-upon procedures Congress requested	 
related to receipt and disbursement processing and related	 
procedures applicable to the Office of Public Records Revolving  
Fund (the Fund) for fiscal years 2006 and 2007. In summary, the  
procedures we agreed with Congress to perform related to	 
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 the
Office of the Secretary of the Senate were responsible for	 
ensuring that the procedures were sufficient to meet		 
Congressional purposes, and we make no representation in that	 
respect. The enclosure contains the agreed-upon procedures we	 
performed and the results we obtained.				 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-08-201R					        
    ACCNO:   A78788						        
  TITLE:     Agreed-Upon Procedures: Senate Office of Public Records  
Revolving Fund, Fiscal Years 2006 and 2007			 
     DATE:   12/07/2007 
  SUBJECT:   Auditing procedures				 
	     Auditing standards 				 
	     Federal funds					 
	     Financial management				 
	     Financial statement audits 			 
	     Fund audits					 
	     Funds management					 
	     Reconciliation process				 
	     Revolving funds					 

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GAO-08-201R

   

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December 7, 2007

The Honorable Nancy Erickson
Secretary of the United States Senate

Subject: Agreed-Upon Procedures: Senate Office of Public Records Revolving
Fund, Fiscal Years 2006 and 2007

Dear Ms. Erickson:

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 (the Fund) for fiscal years 2006
and 2007. In summary, the procedures we agreed with you to perform related
to 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. The
enclosure contains the agreed-upon procedures we performed and the results
we obtained.

Consistent with our work on previous agreed-upon procedures engagements
involving the Fund, and as agreed with you, our objective was not to
express an opinion. Therefore, we do not express an opinion on the receipt
and disbursement activities and related fund balances of the Fund for
fiscal years 2006 and 2007, which would have entailed additional
procedures. Such additional procedures might have identified other
matters, if they existed, that would have been reported to you.^1 We
initiated our agreed-upon procedures on August 20, 2007, and completed our
work on October 25, 2007.

                                   * * * * *

^1These 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.

We provided a draft of this report along with its enclosure to officials
from OPR, SDO, and your office for review and comment and they concurred
with its contents. 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 is available on GAO's Web site at
[8]http://www.gao.gov . Its distribution is not limited.

If you have any questions, you may contact me at (202) 512-3406 or by
e-mail at [9][email protected] or Roger R. Stoltz, Assistant Director, at
(202) 512-9408 or by e-mail at [10][email protected] . Contact points for
our Offices of Congressional Relations and Public Affairs may be found on
the last page of this report. Key contributors to this work were Cara
Bauer and Patricia Summers.

Sincerely yours,

Steven J. Sebastian
Director
Financial Management and Assurance

Enclosure

Enclosure Enclosure

                Office of Public Records Agreed-Upon Procedures

Receipt Activity

           1. For fiscal years 2006 and 2007, account for the sequence of
           prenumbered receipt documents. Obtain the Office of Public Records
           (OPR) prepared adding machine tape supporting the amount of OPR's
           deposit ticket. Verify that the amount from each individual
           receipt document was included on the adding machine tape.
           Recalculate the adding machine tape total. Verify that the total
           amount from each adding machine tape agreed with the total amount
           of the related deposit prepared by OPR for deposit by the Senate
           Disbursing Office (SDO). If any exceptions are noted, obtain an
           explanation from OPR and SDO officials.

           Result: We accounted for the sequence of prenumbered receipts
           documents. The amount of each individual receipt document was
           included on the applicable adding machine tape. The adding machine
           tape total was mathematically correct. The total amount from each
           adding machine tape agreed with the total amount of the related
           deposit prepared by OPR for deposit by SDO for fiscal years 2006
           and 2007.

2. For fiscal years 2006 and 2007, obtain OPR's supporting documentation
for its postdeposit reconciliations. Verify that the amount of each OPR
receipt deposit was included in the applicable SDO transaction report and
the SDO-prepared monthly Statement of Funding Authorization and Expense
Activity for the OPR Revolving Fund (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 for fiscal years 2006 and 2007.

Disbursement Activity

1. For each Fund disbursement voucher provided by SDO for fiscal years
2006 and 2007, inspect individual disbursement vouchers, related
supporting documentation, and SDO-prepared transaction reports and monthly
Statement of Funding Authorization and Expense Activity for evidence of
the following:

a. Prior to the recorded date of the disbursement, the

- receiving official or designee accepted the goods, services, or both;

- OPR Superintendent or designee signed the disbursement voucher;

- Secretary of the Senate or designee signed the disbursement voucher; and

- voucher was certified or sanctioned by the applicable Senate office.^2

^2Disbursement amounts of up to $100 must be certified within SDO prior to
payment and those disbursement amounts of more than $100 must be
sanctioned by the Senate Committee on Rules.

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 Statement 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 for
fiscal years 2006 and 2007.

           2. For fiscal years 2006 and 2007, obtain OPR's postdisbursement
           reconciliation of approved disbursement vouchers to the monthly
           Statement of Funding Authorization and Expense Activity. Verify
           that each approved disbursement was included in the applicable
           monthly 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
           postdisbursement reconciliation was included in the applicable
           monthly Statement of Funding Authorization and Expense Activity
           for fiscal years 2006 and 2007.

Fund Balances

1. Compare the Fund's beginning and ending fund balances for fiscal years
2006 and 2007 recorded on the applicable 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 fund balances for fiscal years
2006 and 2007 as reported in the applicable monthly Statement of Funding
Authorization and Expense Activity were the same as those reported by SDO
to the U.S. Treasury.

Other Procedures

1. Summarize the monthly receipt and disbursement activities shown in the
Statement of Funding Authorization and Expense Activity, and compare the
summarized activity to the Fund's reported change in opening and closing
fund balance with the U.S. Treasury for the OPR Fund (appropriation
account symbol 00X4052). If any discrepancies are noted, obtain an
explanation from OPR and SDO officials.

Result: In table 1 below, we summarized the monthly receipt and
disbursement activities shown in the Statement of Funding Authorization
and Expense Activity, compared the summarized activity to the reported
fund balances with the U.S. Treasury for fiscal years 2006 and 2007, and
found no differences.

Table 1: OPR Fund Receipts, Disbursements, and Fund Balances for Fiscal
Years 2006 and 2007

(196169)

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