Financial Audit:

House Office Equipment Service Schedules for Fiscal Year 1990

AFMD-91-75: Published: Aug 14, 1991. Publicly Released: Aug 14, 1991.

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Pursuant to a congressional request, GAO audited the House Office Equipment Service's: (1) schedule of Washington office-purchased equipment accounts and the schedule of district office-purchased furnishings and equipment accounts for the fiscal year ended June 30, 1990; and (2) and House Finance Office's schedules of Washington and district office receipts and costs for the fiscal years (FY) ended June 30, 1990 and 1989.

GAO found that: (1) the schedules presented fairly the Washington office-purchased equipment accounts and the district office-purchased furnishings and equipment accounts for the year then ended and the Washington and district office's receipts and costs for FY ended June 30, 1990 and 1989; (2) the accumulated depreciation and book value of the district office-purchased furnishings and equipment totalled $15.6 million and $5.7 million, respectively; (3) the accumulated depreciation and book value of the Washington office-purchased equipment accounts totalled $41.6 million and $20 million, respectively; (4) 829 items were being leased at June 30, 1990, 217 items less than the 1,046 items being leased as of June 30, 1989; (5) the Service equally allocated administrative staff expenses to Washington and district office activities during fiscal year 1990; and (6) there was no evidence that the Service failed to comply with pertinent laws and regulations.

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