Audit of the Senate Recording and Photographic Studios Revolving Fund for the Fiscal Year Ended March 31, 1981

AFMD-82-11: Published: Nov 30, 1981. Publicly Released: Nov 30, 1981.

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The Senate Recording Studio, established by congressional legislation in 1957, was operated by the Sergeant at Arms and Doorkeeper of the Senate under the direction of the Senate Committee on Rules and Administration. The Studio was responsible for video and audiotaping for the Vice President, Senators, and committees of the Senate.

In 1980, congressional legislation changed the Senate Recording Studio to the Senate Recording and Photographic Studios. The legislation provided that the Sergeant at Arms and Doorkeeper would, subject to the approval of the majority and minority leaders, promulgate rules and regulations and set fees for the photographs and photographic services provided by the Photographic Studio. The Studios' operations are financed from a revolving fund appropriated to the Secretary of the Senate. All monies received from operations are deposited in the revolving fund and are available for the operation of the Studios. For the fiscal year ended March 31, 1981, the revolving fund's net loss for the combined operation was less than the previous year's net loss for the Recording Studio alone. The improvement resulted from: (1) discontinuing, during fiscal year 1981, the motion picture activity which had a substantial loss in fiscal year 1981; (2) reducing maintenance and repair costs for video equipment; and (3) not losing funds due to the disposal of equipment and obsolete inventory items. From its audit, GAO determined that the financial statements of the Senate Recording and Photographic Studios Revolving Fund are a fair presentation of the Fund's financial position.

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