This is the accessible text file for GAO report number GAO-04-141R 
entitled 'Senate Office of Public Records Revolving Fund' which was 
released on November 17, 2003.

This text file was formatted by the U.S. General Accounting Office 
(GAO) to be accessible to users with visual impairments, as part of a 
longer term project to improve GAO products' accessibility. Every 
attempt has been made to maintain the structural and data integrity of 
the original printed product. Accessibility features, such as text 
descriptions of tables, consecutively numbered footnotes placed at the 
end of the file, and the text of agency comment letters, are provided 
but may not exactly duplicate the presentation or format of the printed 
version. The portable document format (PDF) file is an exact electronic 
replica of the printed version. We welcome your feedback. Please E-mail 
your comments regarding the contents or accessibility features of this 
document to Webmaster@gao.gov.

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. 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.

October 17, 2003:

The Honorable Emily J. Reynolds:

Secretary of the United States Senate:

Subject: Senate Office of Public Records Revolving Fund:

Dear Ms. Secretary:

We performed procedures you requested to assist you in determining 
whether the Senate Office of Public Records revolving fund's reported 
fiscal year 2001 (October 1, 2000, through September 30, 2001) and 
fiscal year 2002 (October 1, 2001, through September 30, 2002) receipts 
and disbursements and fund balances at the beginning and end of the 
review period are complete and accurate.

In summary, the procedures you asked us to perform included reviewing 
documentation supporting 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, you asked us 
to review the fund balance at the beginning and end of the fiscal years 
under review. As a result of performing the agreed-upon procedures, we 
identified one 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 the 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 2002 and 2001 recorded in the Senate 
Disbursing Office's monthly statements agreed with the balances 
reported by the U.S. Treasury. The details of the agreed-upon 
procedures along with our results are presented in enclosure I. The 
unaudited Schedules of Receipts, Disbursements, and Fund Balances for 
fiscal years 2001 and 2002 for the Senate Office of Public Records 
revolving fund are in enclosure II.

By specifying the agreed-upon procedures, your office was responsible 
for ensuring that the procedures we performed were sufficient to meet 
your objectives, and we make no representations in that respect. In 
performing these procedures, we conducted our work in accordance with 
generally accepted government auditing standards that incorporate 
financial audit and attestation standards established by the American 
Institute of Certified Public Accountants. These standards also provide 
guidance when performing and reporting the results of agreed-upon 
procedures. In agreeing to perform the procedures you requested, we 
discussed this guidance and the related limitations on the nature, 
scope, and intended use of our work with your office. We did not 
perform a financial audit, and accordingly, we do not express an 
opinion on the enclosed Schedules of Receipts, Disbursements, and Fund 
Balances for the Office of Public Records.

We provided a draft of this report along with its enclosures to your 
staff for review and comment. They provided us with technical comments 
that have been incorporated in this report, as appropriate. We 
conducted our work from May 14, 2003, through July 30, 2003. This 
report is intended for your office's use and is not intended to be and 
should not be used by those who have not agreed to the procedures and 
taken responsibility for the sufficiency of the procedures for their 
purposes.

As arranged with your offices, unless you announce the contents of this 
report earlier, we will not distribute it until 30 days from its date. 
Then copies will be made available to others upon request. If you have 
any questions concerning our work, please contact me at (202) 512-9471 
or Keith Thompson, Assistant Director, at (202) 512-6328. Key 
contributors to this assignment were Chanetta Reed and Stacey Smith. 
This report will be made available at http://www.gao.gov, GAO's 
Internet site.

Sincerely yours,

Jeanette Franzel:

Director:

Financial Management and Assurance:

(202) 512-9471:

Signed by Jeanette Franzel:

Enclosures:

Enclosure I: 

Agreed-Upon Procedures and Related Results:

Receipts Procedures:

We examined all fiscal years 2002 and 2001 official receipt documents 
to determine whether they were properly included in the total weekly 
deposit. We then compared the weekly deposit amounts to the amounts 
reported on the Senate Disbursing Office's monthly Statement of Funding 
Authorization and Expense Activity reports.

We reviewed the Senate Disbursing Office's monthly Statement of Funding 
Authorization and Expense Activity reports for fiscal years 2002 and 
2001 receipts to determine whether each deposit was correctly recorded 
in the proper fiscal year.

Results:

We found cash receipts for fiscal years 2002 and 2001 for the Senate 
Office of Public Records were supported by appropriate documentation 
and were accurately recorded, summarized, and reported in the Senate 
Disbursing Office's monthly Statement of Funding Authorization and 
Expense Activity reports.

Disbursements Procedures:

Using the Senate Disbursing Office copies of fiscal years 2002 and 2001 
disbursement vouchers and associated supporting documentation for the 
Senate Office of Public Records revolving fund, we did the following:

Determined whether the request for payment per the disbursement voucher 
was (a) certified by the designated official from the Office of Public 
Records as to the receipt and acceptance of the goods and/or services 
for which the payment was made, (b) authorized by the Secretary of the 
Senate or an authorized designee, and (c) sanctioned by the Committee 
on Rules and Administration prior to disbursement.

Compared the payee (e.g., vendor number, name, and address) and amount 
billed from the supporting invoice to the approved disbursement voucher 
applicable for fiscal years 2002 and 2001 disbursement activities and 
to the Senate Disbursing Office's monthly Statement of Funding 
Authorization and Expense Activity reports.

Reviewed the Senate Disbursing Office's monthly Statement of Funding 
Authorization and Expense Activity reports for fiscal years 2002 and 
2001 disbursement activities to determine whether each disbursement was 
correctly recorded in the proper fiscal year.

Results:

We found that cash disbursements for fiscal years 2002 and 2001 from 
the Senate Office of Public Records revolving fund were certified, 
authorized, and sanctioned prior to payment as required[Footnote 1] 
except in one instance. We identified one disbursement in the amount of 
$720 for fiscal year 2002 that, while properly certified and 
authorized, was not sanctioned by the Senate Committee on Rules and 
Administration prior to payment. This occurrence, as explained by the 
Senate Disbursing Office, was attributable to an oversight by the 
Senate Disbursing Office due to displacement from their normal business 
operations as a result of the anthrax incident.[Footnote 2] This 
transaction was subsequently sanctioned by the Committee on Rules and 
Administration and was found to be in order for payment.

We found that all disbursements were supported by the appropriate 
documentation and accurately recorded, summarized, and reported in the 
Senate Disbursing Office's monthly Statement of Funding Authorization 
and Expense Activity reports for the revolving fund. We found that all 
disbursements for fiscal years 2002 and 2001 were recorded in the 
appropriate year.

Fund Balances:

We compared the Senate Office of Public Record's reconciliation of its 
receipts and disbursements for fiscal years 2002 and 2001 to the Senate 
Disbursing Office's monthly Statement of Funding Authorization and 
Expense Activity reports and traced and confirmed no differences.

We compared the beginning (October 1, 2001, and 2000) and ending 
(September 30, 2002, and 2001) fiscal years 2002 and 2001 fund balances 
for the Senate Office of Public Records recorded on the Senate 
Disbursing Office's monthly Statement of Funding Authorization and 
Expense Activity reports to the balances reported by the U.S. Treasury.

Results:

We found that the Senate Office of Public Records had performed all 
reconciliations for fiscal years 2002 and 2001 and identified no 
reconciling items or discrepancies.


The beginning and ending fund balances for fiscal years 2002 and 2001 
recorded in the Senate Disbursing Office's monthly Statement of Funding 
Authorization and Expense Activity reports agreed with the balances 
reported by the U.S. Treasury.

[End of section]

Senate Office of Public Records Revolving Fund Schedules and Related 
Notes: 

Fiscal Years 2002 and 2001: 

Schedules of Receipts, Disbursements, and Fund Balances (Unaudited):

Receipts: Copies of Public Documents; FY 2002: $19,324; FY 2001: 
$24,185.

Disbursements: Contractual services: FY 2002: $27,233; FY 2001: 
$39,330.

Disbursements: Equipment: FY 2002: $1,957; FY 2001: $39,144.

Total Disbursements: FY 2002: $29,190; FY 2001: $78,474.

Net fiscal year receipt/(disbursement) activity: FY 2002: $(9,866); FY 
2001: $(54,289).

Beginning balance: FY 2002: $126,194;FY 2001: $180,483.

Ending balance: FY 2002: $116,328; FY 2001: $126,194.

[End of table]

Notes to the Schedules of Receipts, Disbursements, and Fund Balances:

Reporting Entity:

The Senate Office of Public Records revolving fund was established in 
1989, as provided by section 13 of Public Law 101-163. All moneys 
received on and after October 1, 1989, by the Senate Office of Public 
Records from fees and other charges for services are deposited to the 
credit of the revolving fund. Moneys in the revolving fund shall be 
available without fiscal year limitation for disbursement by the 
Secretary of the Senate for use in connection with the operation of the 
Senate Office of Public Records, including for purchase of supplies and 
equipment and for other expenses.

Disbursements from the revolving fund are documented on vouchers 
approved by the Secretary of the Senate. The Secretary of the Senate is 
authorized to prescribe such regulations as may be necessary to carry 
out the provisions of section 13 of Public Law 101-163. To provide 
capital for the revolving fund, section 13 authorized the Secretary of 
the Senate to transfer up to $30,000 in appropriated fiscal year 1990 
funds from the "Miscellaneous Items" account in the Senate's contingent 
fund to the revolving fund.

Basis of Accounting:

For purposes of these schedules, the Senate Office of Public Records 
revolving fund reports receipts and disbursements using the cash basis, 
which recognizes transactions when cash is received or disbursed. This 
basis of accounting differs from generally accepted accounting 
principles, which recognize revenues when earned and expenses when 
incurred.

Contractual Services:

Contractual services include the costs associated with modifications 
provided by a vendor to correct latent deficiencies in purchased 
software and the purchase of additional information system software.

Fund Balance:

The beginning fund balance on the fiscal year 2001 statement represents 
the balance at October 1, 2000, carried over from the prior period. The 
ending fund balance on the fiscal year 2001 statement represents the 
fund balance remaining at September 30, 2001, and is carried over as 
the beginning fund balance for fiscal year 2002. The ending fund 
balance for fiscal year 2002 represents the fund balance remaining at 
September 30, 2002, and is available for use in a subsequent period.

(194234):

FOOTNOTES

[1] Disbursement from the revolving fund shall be made upon vouchers 
approved by the Secretary of the Senate (2 U.S.C. 68-7). The Senate 
Committee on Rules and Administration must sanction all cash 
disbursements made by the Senate Disbursing Office on behalf of the 
Office of Public Records (2 U.S.C. 68).

[2] Staff in the Senate Disbursing office was displaced from October 
2001 until around February 2002.