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 2011-05-09 U.S. Government Printing Office 1998-06-23 monographic deposited born digital 25 p. GA 1.13:AIMD-98-193 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-98-193 P0b002ee180cf8fc8 f:ai98193 DGPO 2011-05-09 2010-12-20 GAOREPORTS-AIMD-98-193 machine generated eng fdlp REPORT GAOREPORTS-AIMD-98-193 AIMD-98-193 Financial statement audits Legislative bodies Auditing standards Accounting procedures Internal controls Federal agency accounting systems Computer security Revolving funds Senate Restaurant Revolving Fund Letter Report AIMD Pursuant to a congressional request, GAO reviewed the financial statements of the Senate Restaurants Revolving Fund for the period ended September 30, 1997 and September 28, 1996. GAO contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit.<p/>GAO noted that: (1) in its audit of the U.S. Senate Restaurants Revolving Fund, KPMG found that: (a) the financial statements were reliable in all material respects; (b) management fairly stated its assertion that internal controls in place on September 30, 1997, were effective in safeguarding assets against unauthorized acquisition, use, or disposition, assuring material compliance with laws and regulations, and assuring that there have been no material misstatements in the financial statements; and (c) there was no reportable noncompliance with laws and regulations it tested; and (2) however, KPMG's work identified the need to improve internal controls related to logical access. https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-98-193/html/GAOREPORTS-AIMD-98-193.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-AIMD-98-193/pdf/GAOREPORTS-AIMD-98-193.pdf GAO/AIMD-98-193 https://www.govinfo.gov/app/details/GAOREPORTS-AIMD-98-193 Letter Report GAO/AIMD-98-193; Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 1997 and 1996; Financial statement audits Legislative bodies Auditing standards Accounting procedures Internal controls Federal agency accounting systems Computer security Revolving funds Senate Restaurant Revolving Fund