Financial Audit: House Office of the Sergeant at Arms--Periods Ended 12-31-91, 6-30-91, and 12-31-90
AFMD-93-56
Published: May 26, 1993. Publicly Released: May 26, 1993.
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Highlights
Pursuant to a legislative requirement, GAO examined the balance sheets of four funds administered by the House Office of the Sergeant at Arms (OSA) as of December 31, 1991, June 30, 1991, and December 31, 1990, 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 management systemsFinancial recordsFinancial statement auditsFunds managementInternal controls