United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2003-10-17 monographic deposited born digital 9 p. GA 1.13:GAO-04-141R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-141R P0b002ee180394dde f:d04141r DGPO 2010-08-12 2011-03-28 GAOREPORTS-GAO-04-141R machine generated eng fdlp REPORT GAOREPORTS-GAO-04-141R GAO-04-141R Auditing procedures Auditing standards Funds management Revolving funds Internal controls Financial statement audits Correspondence A08729

GAO performed the procedures requested by the Secretary of the Senate to assist in determining whether the Senate Office of Public Records revolving fund's reported fiscal year 2001 through 2002 receipts and disbursements and fund balances at the beginning and the end of the review period are complete and accurate. The procedures included reviewing documentation supporting the the Senate Office of Public Records revolving fund's recorded receipt and disbursement transactions for evidence that the transactions were properly authorized, recorded, and reported on the Senate Disbursing Office's monthly Statement of Funding Authorization and Expense Activity reports. In addition, we reviewed the fund balance at the beginning and end of the fiscal years under review. As a result of performing agreed-upon procedures, we identified on instance in which a cash disbursement was not forwarded to the Senate Committee on Rules and Administration prior to payment. This occurred during the displacement of staff from Senate Disbursing Office as a result of the anthrax incident in the fall of 2001. Additionally, we found that the beginning and ending fund balances for fiscal years 2001 and 2002 recorded in the Senate Disbursing Office's monthly statements agreed with the balances reported by the U.S. Treasury. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-141R/html/GAOREPORTS-GAO-04-141R.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-04-141R/pdf/GAOREPORTS-GAO-04-141R.pdf GAO-04-141R https://www.govinfo.gov/app/details/GAOREPORTS-GAO-04-141R Correspondence GAO-04-141R; Senate Office of Public Records Revolving Fund; Auditing procedures Auditing standards Funds management Revolving funds Internal controls Financial statement audits Title 2 Section 68-7 Title 2 Section 68 2 U.S.C. 68-7 2 U.S.C. 68 Public Law 101-163