GAO contracted with Clifton Gunderson LLP to audit the financial statements of the Senate Restaurants Revolving Fund for fiscal years 2005 and 2004. Clifton Gunderson LLP found that (1) the financial statements were presented fairly, in all material respects, in conformity with U.S. generally accepted accounting principles; (2) the Fund maintained effective internal control over financial reporting (including safeguarding assets) and compliance with laws and regulations; and (3) there was no reportable noncompliance with selected provisions of laws and regulations it tested.