United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Accounting and Information Management Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-05-03 monographic deposited born digital GA 1.13:AIMD-94-81 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-81 P0b002ee18037d016 f:ai94081 DGPO 2010-08-12 2011-05-04 GAOREPORTS-AIMD-94-81 machine generated eng fdlp REPORT GAOREPORTS-AIMD-94-81 AIMD-94-81 Auditing standards Accounting procedures Financial records Check disbursement or control Congressional privileges Compliance Financial management systems Internal controls Financial statement audits Civil audits Letter Report AIMD

GAO audited the balance sheets of the appropriated funds administered by the House Office of the Sergeant at Arms for the periods ended December 31, 1992, and June 30, 1992, and the related statements of operations and cash flows. The Sergeant at Arms is responsible for three appropriated funds used for Members' salaries and benefits; reimbursements to Members for mileage to and from each session of Congress; and payments to widows, widowers, and heirs of deceased Members. GAO found that the financial statements were reliable in all material respects; internal controls reasonably ensured that losses, noncompliance with law and regulations, and misstatements material to the financial statements would be prevented or detected; and that there was not material noncompliance with laws and regulations. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-94-81/html/GAOREPORTS-AIMD-94-81.htm GAO/AIMD-94-81 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-94-81 Letter Report GAO/AIMD-94-81; Financial Audit: House Office of the Sergeant at Arms--Periods Ended December 31, 1992 and June 30, 1992; Auditing standards Accounting procedures Financial records Check disbursement or control Congressional privileges Compliance Financial management systems Internal controls Financial statement audits Civil audits Title 2 Section 31 Title 2 Section 38a Title 2 Section 3 Title 2 Section 40 Title 2 Section 43b-1 Title 2 Section 43 Title 2 Section 78 Title 2 Section 80a Title 2 Section 80 Title 2 Section 81a Title 2 Section 81b Title 2 Section 81c 2 U.S.C. 31 2 U.S.C. 38a 2 U.S.C. 3 2 U.S.C. 40 2 U.S.C. 43b-1 2 U.S.C. 43 2 U.S.C. 78 2 U.S.C. 80a 2 U.S.C. 80 2 U.S.C. 81a 2 U.S.C. 81b 2 U.S.C. 81c