U.S. Senate Health Promotion Revolving Fund Financial Statements for 1991 and 1990
AIMD-93-28: Published: Aug 3, 1993. Publicly Released: Aug 3, 1993.
Pursuant to a congressional request, GAO audited the financial statements of the Senate Health Promotion Revolving Fund as of December 31, 1991 and 1990.
GAO found that: (1) the financial statements present fairly the fund's assets, liabilities, government equity, revenues and expenses, and cash flows in accordance with generally accepted accounting principles; (2) internal controls were effective in protecting assets, ensuring material compliance with laws and regulations, and ensuring that there were no material misstatements; and (3) there was no material noncompliance with laws and regulations for 1991.