Senate Stationery Room Revolving Fund:

Audit of Fiscal Year 2014 Cash Receipts and Disbursements

GAO-16-98R: Published: Oct 16, 2015. Publicly Released: Oct 16, 2015.

Additional Materials:

Contact:

J. L. Malenich
(202) 512-9399
malenichj@gao.gov

 

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

What GAO Found

GAO found that recorded cash receipts of the Senate Stationery Room for fiscal year 2014 were accurate and supported by documentation approved by authorized management. In addition, GAO found that recorded cash disbursements for fiscal year 2014 were accurate, generally supported by documentation approved by authorized management, and consistent with the purpose of the Senate Stationery Room Revolving Fund (Fund). However, GAO's testing identified instances in which the Senate Stationery Room could enhance its policies and procedures covering its disbursement processes.

Specifically, GAO found that recorded cash receipts from cash registers and other sources were (1) accurately recorded in the daily and weekly cash reports as well as the Senate Stationery Room's general ledger and agreed to the weekly deposit with the Senate Disbursing Office and (2) approved by authorized management per the Senate Stationery Room's policies and procedures.

GAO also found that recorded cash disbursements from the Fund were (1) accurately recorded in the general ledger and monthly Senate Disbursing Office reports; (2) generally supported by purchase orders, invoices, and other documents approved by authorized management, as applicable; and (3) to purchase inventory for resale and supplies and to pay for other service expenses consistent with the purpose of the Fund. However, GAO found that disbursements relating to business cards and personalized stationery were not supported by signed receiving reports. Furthermore, GAO found that the Senate Stationery Room in two instances was unable to locate "Made in America" certificates that Senate Stationery Room representatives stated were completed and in three instances did not consistently document the appropriate rationale for purchasing items made outside the United States.

In addition, GAO followed up on the status of the two audit recommendations from its fiscal year 2010 audit of the Fund and found that the Senate Stationery Room took corrective actions to sufficiently address them. Therefore, GAO considers both of these recommendations to be closed. 

Why GAO Did This Study

The Chairman and Ranking Member of the Senate Committee on Rules and Administration requested that GAO conduct an audit of the cash receipts and cash disbursements recorded in the Fund for fiscal year 2014.

What GAO Recommends

GAO is making three new recommendations to the Secretary of the Senate to improve the documentation related to items purchased for sale by the Senate Stationery Room. In commenting on GAO's draft report, the Secretary of the Senate generally agreed with the report's recommendations. The Senate Stationary Room also provided technical comments, which we incorporated as appropriate.

For more information, contact J. Lawrence Malenich at (202) 512-9399 or malenichj@gao.gov.

Matters for Congressional Consideration

  1. Status: Closed - Implemented

    Comments: In September 2016, the Senate Stationery Room updated its policies and procedures manual to require the completion of receiving reports for all items received at Senate Stationery Room delivery areas.

    Matter: The Secretary of the Senate should direct Stationery Room management to update written policies and procedures to include requiring signed receiving reports for the receipt of all items, including those delivered directly to the Senate Stationery Room.

  2. Status: Closed - Implemented

    Comments: In September 2016, the Senate Stationery Room updated its policies and procedures manual to require that the basis for purchasing an item not made in the United States be indicated on the purchase order for all items.

    Matter: The Secretary of the Senate should direct Stationery Room management to consistently document the appropriate rationale for purchasing items made outside the United States for both stock and special order purchases.

  3. Status: Closed - Implemented

    Comments: In September 2016, the Senate Stationery Room updated its policies and procedures manual to require that the "Made in America" certificates be scanned and the electronic copies be saved on the network system and backed up regularly.

    Matter: The Secretary of the Senate should direct Stationery Room management to enhance controls to ensure that all "Made in America" certificates are properly maintained by developing a mechanism for maintaining backup copies of the certificates.

 

Explore the full database of GAO's Open Recommendations »

Nov 16, 2017

Nov 15, 2017

Nov 9, 2017

Oct 20, 2017

Sep 26, 2017

Looking for more? Browse all our products here