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Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 2007 and 2006

GAO-08-463 Published: Mar 07, 2008. Publicly Released: Mar 07, 2008.
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Highlights

As requested, we provided for audits of the financial statements of the U.S. Senate Restaurants Revolving Fund (the Fund) for the fiscal years ended September 30, 2007, and 2006, by contracting with the independent public accounting firm of Clifton Gunderson LLP. The contract required that the audit be conducted in accordance with U.S. generally accepted government auditing standards and the joint GAO/President's Council on Integrity and Efficiency (PCIE) Financial Audit Manual.

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Accounting standardsAppropriated fundsAuditing proceduresBudget allowancesBudgetingCongressional budgetsContinuing budget resolutionsFinancial managementFinancial management systemsFinancial statement auditsFinancial statementsFunds managementInternal controlsStrategic planning