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Financial Audit: House Child Care Center Financial Statements for the Years Ending 8-31-90 and 8-31-89

AFMD-91-59 Published: Apr 26, 1991. Publicly Released: Apr 26, 1991.
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Highlights

Pursuant to a legislative requirement, GAO audited the balance sheets of the House of Representatives Child Care Center, Inc., as of August 31, 1990 and 1989, and the related statements of revenue, expenses, and fund balance and cash flows for the fiscal years then ended.

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Accounting proceduresAuditing standardsChild care programsCivil auditsDay care centersFinancial managementFinancial recordsFinancial statement auditsInternal controlsReporting requirements