House Office of the Sergeant at Arms--Periods Ended 6-30-90 and 12-31-89
AFMD-91-11: Published: Sep 18, 1991. Publicly Released: Sep 18, 1991.
- Full Report:
Pursuant to a legislative requirement, GAO examined the balance sheets of the Office of the Sergeant at Arms (OSA) of the House of Representatives as of June 30, 1990, and December 31, 1989, and the related statements of operations and changes in financial position for each of the 6-month periods then ended.
GAO found that the financial statements presented fairly the financial position of OSA as of June 30, 1990, and December 31, 1989, and the results of its operations and changes in financial position for the 6-month periods then ended, in conformity with generally accepted accounting principles applied on a consistent basis. GAO also found that: (1) a large number of checks were being cashed at the House bank and then returned because of insufficient funds; and (2) although OSA established check-cashing procedures, it did not consistently enforce them.