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Financial Audit: House Office of the Sergeant at Arms--Periods Ended 6-30-89 and 12-31-88

AFMD-90-28 Published: Feb 07, 1990. Publicly Released: Feb 07, 1990.
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Highlights

Pursuant to a legislative requirement, GAO examined the balance sheets of the Office of the Sergeant at Arms of the House of Representatives as of June 30, 1989, and December 31, 1988, and the related statements of operations and changes in financial position for each of the 6-month periods then ended.

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Accounting proceduresAuditing standardsCheck disbursement or controlCivil auditsCongressional privilegesFinancial managementFinancial recordsFinancial statement auditsInternal controlsLending institutions