Legislative Service Organizations: Proposed Accounting Standards and Guidelines
AIMD-94-49
Published: Dec 16, 1993. Publicly Released: Dec 16, 1993.
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Highlights
GAO provided information on proposed accounting standards and guidelines for legislative service organizations (LSO), focusing on whether LSO should: (1) use accrual accounting to report their financial operations; (2) disclose the House regulations that govern their operations; and (3) disclose its relationships with outside organizations.
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Topics
Accounting proceduresAccrual basis accountingAudit oversightAuditing proceduresAuditing standardsFinancial disclosureFinancial recordsLegislative bodiesReporting requirementsFinancial statements