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Financial Audit: House Office Equipment Service Schedules for Fiscal Year 1987

AFMD-88-29 Published: Mar 28, 1988. Publicly Released: Mar 28, 1988.
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Highlights

In response to a congressional request, GAO examined the schedule of purchased equipment accounts and the schedule of revenues and costs prepared from the records that the House Office Equipment Service and the House Finance Office maintained for the year ended June 30, 1987. GAO noted that, on October 1, 1986, the Service assumed responsibility for administering congressional members' district office furnishings and equipment inventory accounts.

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Accounting proceduresAccounting systemsAuditing standardsCash basis accountingCivil auditsEquipment managementFinancial managementFinancial recordsFinancial statement auditsInternal controlsOffice equipment