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Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 1997 and 1996

AIMD-98-193 Published: Jun 23, 1998. Publicly Released: Jun 23, 1998.
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Highlights

Pursuant to a congressional request, GAO reviewed the financial statements of the Senate Restaurants Revolving Fund for the period ended September 30, 1997 and September 28, 1996. GAO contracted with the independent public accounting firm of KPMG Peat Marwick LLP (KPMG) to conduct the audit.

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Accounting proceduresAuditing standardsComputer securityFederal agency accounting systemsFinancial statement auditsInternal controlsLegislative bodiesRevolving fundsFinancial statementsLaws and regulations