House Office of the Sergeant at Arms--Periods Ended December 31, 1992 and June 30, 1992
AIMD-94-81, May 3, 1994
Pursuant to a legislative requirement, GAO examined the balance sheets of the House Office of the Sergeant at Arms (OSA) as of December 31, 1992, and June 30, 1992, and the related statements of operations and changes in financial position for each of the 6-month periods then ended.
GAO found that the financial statements presented fairly the financial position of OSA as of December 31, 1992, and June 30, 1992, and the results of its operations and changes in financial position for the 6-month periods then ended, in conformity with generally accepted accounting principles. GAO also found that: (1) the OSA internal control structure was sufficient; and (2) OSA complied with all applicable legal or regulatory requirements.