This is the accessible text file for GAO report number GAO-06-651R 
entitled 'Agreed-Upon Procedures: Senate Office of Public Records 
Revolving Fund Fiscal Years 2003-2005' which was released on July 7, 
2006. 

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June 16, 2006 

The Honorable Emily J. Reynolds: 
Secretary of the United States Senate: 

Subject: Agreed-Upon Procedures: Senate Office of Public Records 
Revolving Fund Fiscal Years 2003-2005: 

Dear Ms. Reynolds: 

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's (the Fund's) fiscal 
years 2003-2005. In summary, the procedures we agreed with you to 
perform involved inspecting 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. Enclosure 
I contains the procedures we agreed to perform and the results we 
obtained. 

Consistent with our work on previous agreed-upon procedures engagements 
involving the Office of Public Records Revolving Fund, and, as agreed 
with you, our objective was not to express an opinion, and we do not 
express an opinion on the receipt and disbursement activities and 
related fund balances of the Fund for fiscal year 2003-2005, which 
would have entailed additional procedures. Such additional procedures 
might have identified other matters, if they existed, that would have 
been reported to you.[Footnote 1] We initiated our agreed-upon 
procedures on January 10, 2006, and, after certain disbursement 
documentation was retrieved from storage, completed our work on the 
procedures on February 27, 2006. 

We provided a draft of this report along with its enclosure to 
officials from OPR, SDO and your office for review and comment. They 
provided us with technical comments that have been incorporated as 
appropriate. 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 its distribution will not be limited. 

If you have any questions, you may contact me at (202) 512-9406 or 
franzelj@gao.gov or John Reilly, Assistant Director, at (202) 512-9517 
or reillyj@gao.gov. Key contributors to this work were Sabrina 
Springfield and Leslie Jones. This report will be made available at 
http://www.gao.gov GAO's Internet site. 

Sincerely yours, 

Signed by: 

Jeanette M. Franzel: 
Director: 
Financial Management and Assurance: 

Enclosure: 

Enclosure I: 

Office of Public Records Agreed-upon Procedures: 

Receipt Activity: 

1. For fiscal years 2003-2005, inspect the pre-numbered receipt 
documents and the OPR-prepared adding machine tape supporting the 
amount of OPR's deposit ticket and verify that the amount from each 
individual receipt document was included on the adding machine tape and 
the total amount from each adding machine tape agreed with the total 
amount of the related deposit prepared by OPR for deposit by Senate 
Disbursing Office (SDO). If any exceptions are noted, obtain an 
explanation from OPR and SDO officials. 

Result: The amount of each individual receipt document was included on 
the applicable adding machine tape and related deposit prepared by OPR 
for deposit by SDO. 

2. For fiscal years 2003-2005, inspect OPR's supporting documentation 
for its post-deposit reconciliations and verify that the amount of each 
OPR receipt deposit was included in the applicable SDO transaction 
reports and the SDO-prepared monthly Statement of Funding Authorization 
and Expense Activity for 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. 

Disbursement Activity: 

1. For each Fund disbursement voucher provided by SDO for fiscal year 
2003-2005, inspect individual disbursement vouchers, related supporting 
documentation, and SDO-prepared transaction reports and monthly 
Statement of Funding Authorization and Expense Activity for evidence 
that: 

a. prior to the recorded date of the disbursement, 

-the receiving official or designee accepted the goods and/or services. 

-the OPR Superintendent or designee signed the disbursement voucher. 

-the Secretary of the Senate or designee signed the disbursement 
voucher. 

-the voucher was certified or sanctioned by applicable Senate 
office.[Footnote 2] 

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 Statements 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. 

2. For fiscal years 2003-2005, inspect OPR's post-disbursement 
reconciliation of approved disbursement vouchers to the monthly 
Statements of Funding Authorization and Expense Activity and verify 
that each approved disbursement was included in the applicable 
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 post- 
disbursement reconciliation was included in the applicable monthly 
Statement of Funding Authorization and Expense Activity. 

Fund Balances: 

1. Compare the beginning and ending fund balance for fiscal years 2003- 
2005 recorded on the Senate Disbursement Office's 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 fiscal year fund balances for 
fiscal years 2003 and 2005 as reported in the monthly Statement of 
Funding Authorization and Expense Activity were the same as those 
reported by SDO to the U.S. Treasury. 

Other Procedure: 

1. Summarize the monthly receipt and disbursement activities shown in 
the Statement of Funding Authorization and Expense Activity, compare 
the summarized activity to the Fund's reported change in opening and 
closing fund balance with Treasury for the Office of Public Records 
Revolving Fund (appropriation account symbol 00X4052), and prepare a 
summary of yearly receipt and disbursement activities and related fund 
balances for fiscal years 2003-2005. If any discrepancies are noted 
obtain an explanation from OPR and SDO officials. 

Results: We summarized the monthly receipt and disbursement activities, 
compared to the summarized activity the reported fund balances with 
Treasury and found no differences. The summary is shown below. 

Senate Office of Public Records Revolving Fund. 

Summary of Reported Receipts, Disbursements, and Fund Balances. 

(Unaudited). 

Reported Beginning Balance; 
FY 2003: $116,328.28; 
FY 2004: $123,531.13; 
FY 2005: $125, 344.53. 

Reported Receipts: Receipts from Copies of Public Documents; 
FY 2003: $21,062.80; 
FY 2004: $18,058.40; 
FY 2005: $21, 005.55. 

Reported Receipts: Other Receipts-Reconciliation Adjustment; 
FY 2003: [Empty]; 
FY 2004: [Empty]; 
FY 2005: $80.00. 

Total Reported Receipts; 
FY 2003: $21,062.80; 
FY 2004: $18,058.40; 
FY 2005: $21,085.55. 

Reported Disbursements: Contractual Services: 
FY 2003: (13,770.00); 
FY 2004: (16,245.00); 
FY 2005: (11,475.00. 

Reported Disbursements: Equipment; 
FY 2003: (89.95); 
FY 2004: [Empty]; 
FY 2005: [Empty]. 

Total Reported Disbursements: 
FY 2003: (13,859.00); 
FY 2004: (16,245.00); 
FY 2005: (11,475.00). 

Net Reported Receipt/(Disbursement) Activity; 
FY 2003: $7,202.85; 
FY 2004: $1,813.40; 
FY 2005: $9,610.55. 

Reported Ending Balance; 
FY 2003: $123,531.13; 
FY 2004: $125,344.53; 
FY 2005: $134.955.08. 

[End of table] 

(194568): 

FOOTNOTES 

[1] These 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. 

[2] Prior to December 1, 2002, the Senate Rules Committee sanctioned 
all disbursements. Effective December 1, 2002, the Senate Rules 
Committee authorized SDO to certify all disbursements valued up to $35, 
and for those valued at more than $35 were to be sanctioned by the 
Senate Rules Committee. Effective January 1, 2004, the Senate Rules 
Committee raised SDO's certification authority to $100 and only 
disbursements greater than $100 were to be sanctioned by Senate Rules 
Committee. 

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