Revolving Funds:

Office of the Attending Physician Revolving Fund Can Be Terminated

AFMD-89-29: Published: Dec 21, 1988. Publicly Released: Dec 21, 1988.

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GAO evaluated the feasibility of terminating the Office of the Attending Physician Revolving Fund.

GAO found that the: (1) fund, as of January 31, 1988, had assets of $2,718, liabilities of $2,158, government equity of $560, a 16-month audit income of $94, and accounts receivable of $1,127; and (2) Attending Physician discontinued the major fund activity of purchasing and selling prescription drugs, but continued to use the fund for such minor activities as immunization and life insurance physicals. GAO believes that Congress could enact legislation to terminate the fund and that such legislation should address the handling of the fund balance and future receipts.

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