Audit of the Office of the Attending Physician Revolving Fund:

August 1, 1975, through September 30, 1976

GGD-77-29: Published: Mar 9, 1977. Publicly Released: Mar 9, 1977.

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The financial transactions of the Office of the Attending Physician Revolving Fund were audited for the period August 1, 1975, through September 30, 1976. The financial statements for the Revolving Fund were prepared from records furnished by the Fund. The records, which were maintained on a cash basis, were adjusted to present the financial position and results of the revolving fund operations on an accrual basis. The statements do not include certain expenses incurred in revolving fund operations and paid for with appropriated funds.

The statements present fairly the financial position of the Fund at September 30, 1976, the results of its operations, and the changes in its financial position for the 14-month period then ended. The net income to be transferred to the U.S. Treasury for the period August 1, 1975, through September 20, 1976, is $1,001.37. The purchase and resale of prescription drugs make up the majority of the Fund's receipts and disbursements. During the audit period, prescription drug sales amounted to about $28,000. Certain immunizations are given free to Members and officials of Congress and to congressional employees for a $1 fee.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: To provide better control and achieve a proper matching of costs and revenues, the Office of the Physician should purchase through the revolving fund those types of vaccines which are given at a fee. The cost of vaccines purchased through the revolving fund and given at no charge should be reimbursed to the Fund from appropriated funds available to the Office.

    Agency Affected:


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