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Financial Audit: House Office of the Sergeant at Arms--Periods Ended 6-30-90 and 12-31-89

AFMD-91-11 Published: Sep 18, 1991. Publicly Released: Sep 18, 1991.
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Highlights

Pursuant to a legislative requirement, GAO examined the balance sheets of the Office of the Sergeant at Arms (OSA) of the House of Representatives as of June 30, 1990, and December 31, 1989, 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 management systemsFinancial recordsFinancial statement auditsInternal controls