Pursuant to a congressional request, GAO audited the schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts of the House Office Equipment Service for the fiscal year (FY) ended June 30, 1989.

GAO found that: (1) the schedule presented fairly the accounts, revenues, and costs of the Service for the year then ended; (2) the FY 1988 depreciation expense showed that the excess of costs over revenues increased from about $2.4 million to $7.3 million; (3) the accumulated depreciation and book value of district office-purchased furnishings and equipment accounts totalled $12.6 million and $5.7 million, respectively; and (4) there was no evidence that the Service failed to comply with pertinent laws and regulations.