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Financial Audit: Senate Restaurants Revolving Fund for Fiscal Years 1991 and 1990

AIMD-93-9 Published: Jul 22, 1993. Publicly Released: Jul 22, 1993.
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Highlights

Pursuant to a legislative requirement and a request by the Architect of the Capitol, GAO examined the Senate Restaurants' revolving fund's: (1) financial statements as of October 5, 1991 and September 29, 1990; (2) internal controls; and (3) compliance with applicable laws and regulations.

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Topics

Auditing and Financial Management
Accounting systemsAuditing standardsCivil auditsCongressional privilegesDining facilitiesFinancial managementFinancial recordsFinancial statement auditsInternal controlsRevolving funds