Financial Audit:

House Recording Studio Revolving Fund for the Periods Ended 9/30/92 and 12/31/91

AIMD-94-82: Published: May 19, 1994. Publicly Released: May 19, 1994.

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Pursuant to a congressional request, GAO audited the financial statements of the House of Representatives Recording Studio Revolving Fund as of September 30, 1992, and December 31, 1991, and the related statements of operations and cash flows for the periods then ended.

GAO found that: (1) the financial statements were reliable in all material respects; (2) the internal controls in effect on September 30, 1992, provided reasonable assurance that losses, noncompliance with laws and regulations, and misstatements material to the financial statements would be prevented or detected; and (3) there was no material noncompliance with laws and regulations for 1992.

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