House Office Systems Management--Fiscal Year Ended 9/30/93 and Three Months Ended 9/30/92
AIMD-95-78: Published: Mar 30, 1995. Publicly Released: Mar 30, 1995.
- Full Report:
Pursuant to a congressional staff request, GAO audited the House Office Systems Management's financial statements for the fiscal year ended September 30, 1993, and the 3 months ended September 30, 1992.
GAO found that: (1) the financial statements presented fairly, in conformity with the basis of accounting used, the Office's cash receipts and disbursements as of September 30, 1993; (2) the Office corrected an internal control weakness regarding the detection of unauthorized changes to automated data files that was identified in the last GAO audit; (3) the internal controls in effect as of September 30, 1993, reasonably ensured that losses, noncompliance, or material misstatements would be prevented or detected; and (4) there was no evidence of material noncompliance with applicable laws and regulations.